1999 Minnesota Statutes

     355.392 Social security coverage for judges. 

    Subdivision 1.    Social security coverage.  In 
 accordance with section 218(d)(6)(C) of the Social Security Act, 
 the judges retirement fund is divided into two parts:  

    (a) the first part is composed of judges in office on and 
 after December 31, 1973, who elected not to have coverage under 
 an agreement pursuant to section 218(d) of the Social Security 
 Act in the referendum authorized pursuant to Laws 1973, chapter 
 744, sections 7 and 8; 

    (b) the second part is composed of judges in office on and 
 after December 31, 1973, who elected to have coverage under an 
 agreement pursuant to section 218(d) of the Social Security Act 
 in the referendum authorized pursuant to Laws 1973, chapter 744, 
 sections 7 and 8 and of judges first entering office after 
 December 31, 1973, whose service constitutes "employment" as 
 defined in the Social Security Act.  

    Subd. 2.    Employer contributions.  For services by 
 judges referred to in subdivision 1, clause (b), the state court 
 administrator shall pay an employer contribution on wages equal 
 the employer tax rate imposed by the Federal Insurance 
 Contributions Act.  

    Subd. 3.    Employee contributions.  For services by 
 judges referred to in subdivision 1, clause (b), the judge shall 
 pay an employee contribution on wages equal to the employee tax 
 rate imposed by the Federal Insurance Contributions Act.  The 
 contribution must be made by payroll deduction.  

    Subd. 4.    Delinquent contributions.  Any delinquent 
 contribution shall be payable with interest at the rate of six 
 percent per annum.  

    Subd. 5.    Administrative expenses.  Every employing 
 unit shall reimburse the state agency for its pro rata share of 
 the cost of the administration of the agency in accordance with 
 rules which the state agency prescribes.  Reimbursements of 
 administrative expenses shall be paid to the state agency 
 revolving fund.  

    Subd. 6.    Reports.  Every employing unit shall make 
 whatever reports in whatever form and containing whatever 
 information which the state agency may from time to time 
 require, and shall comply with whatever provisions which the 
 state agency or the secretary of the federal Department of 
 Health and Human Services may find from time to time necessary 
 to assure the correctness of the reports.  

    HIST: 1981 c 224 s 158; 1991 c 345 art 1 s 87,88; 1996 c 305 
 art 1 s 93,94