1999 Minnesota Statutes

  355.01 Definitions.  

    Subdivision 1.  For the purposes of this chapter, as 
 amended, the terms defined in this section have the meanings 
 ascribed to them herein.  

    Subd. 2.  The term "wages" means all remuneration for 
 employment as defined herein, including the cash value of all 
 remuneration paid in any medium other than cash, except that 
 such term shall not include that part of such remuneration 
 which, even if it were for "employment" within the meaning of 
 the Federal Insurance Contributions Act, would not constitute 
 "wages" within the meaning of that act.  

    Subd. 3.  The term "employment" means any service performed 
 by an employee in the employ of the state, or any political 
 subdivision thereof, for such employer, except (1) service which 
 in the absence of an agreement entered into under this chapter, 
 as amended, would constitute "employment" as defined in the 
 Social Security act; or (2) service which under the Social 
 Security Act may not be included in an agreement between the 
 state and the Secretary of Health, Education, and Welfare 
 entered into under this chapter, as amended.  Service which 
 under the Social Security Act may be included in an agreement 
 only upon certification by the governor in accordance with 
 section 218(d) (3) of that act shall be included in the term 
 "employment" if and when the governor issues, with respect to 
 such service, a certificate to the Secretary of Health, 
 Education, and Welfare.  

    Subd. 4.  The term "employee" includes an officer of a 
 state or political subdivision thereof.  

    Subd. 5.  The term "state agency" means the commissioner of 
 employee relations.  

    Subd. 6.  The term "Secretary of Health, Education, and 
 Welfare" includes any individual to whom the Secretary of 
 Health, Education, and Welfare has delegated any functions under 
 the Social Security Act with respect to coverage under such act 
 of employees of states and their political subdivisions.  

    Subd. 7.  Repealed, 1967 c 687 s 24 

    Subd. 8.  The term "Social Security Act" means the Act of 
 Congress approved August 14, 1935, chapter 531, Statutes at 
 Large, volume 49, page 620, officially cited as the "Social 
 Security Act," as such act has been and may from time to time be 
 amended (including regulations and requirements issued pursuant 
 thereto).  

    Subd. 9.  The term "Federal Insurance Contributions Act" 
 means subchapters A and B of chapter 21 of the Internal Revenue 
 Code of 1986, as amended through December 31, 1992; and the term 
 "employee tax" means the tax imposed by section 3101 of such 
 Code of 1986.  

    Subd. 10.  "Political subdivision" means any political 
 subdivision as defined in section 218(b) of the Social Security 
 Act, and includes any instrumentality of the state, any 
 instrumentality of one or more of its political subdivisions 
 including the League of Minnesota Municipalities, any 
 instrumentality of the state and one or more of its political 
 subdivisions, and an instrumentality established under an 
 agreement pursuant to section 471.59 wherein the instrumentality 
 is responsible for the employment and payment of the salaries of 
 employees of the instrumentality.  

    HIST: 1955 c 665 s 2; 1959 c 558 s 1,2; 1967 c 687 s 8; 1973 c 
 507 s 41,45; 1980 c 617 s 47; 1993 c 375 art 8 s 14