KRS § 61.420 — KY Code / Title VIII / Chapter 61 / Section 61.420
61.420 Definitions for KRS 61.410 to 61.500
Status: in_force

61.420 Definitions for KRS 61.410 to 61.500.

For the purpose of KRS 61.410 to 61.500:

(1) "Wages" means all remuneration for employment as defined in subsection (2) of

this section, including the cash value of all remuneration paid in any medium other

than cash, except that the term shall not include that part of the remuneration which,

even if it were for "employment" within the meaning of Federal Insurance

Contributions Act, would not constitute "wages" within the meaning of that act;

(2) "Employment" means any service performed by an employee in the employ of the

Commonwealth, a political subdivision, or an interstate instrumentality, for those

employers, except (a) service of an emergency nature, (b) service which in the

absence of an agreement entered into under KRS 61.410 to 61.500 would constitute

"employment" as defined in the Social Security Act, or (c) service which under the

Social Security Act may not be included in any agreement between the

Commonwealth and the commissioner entered into under KRS 61.410 to 61.500;

except that service, the compensation for which is on a fee basis, may be excluded

in any plan approved under KRS 61.410 to 61.500, and provided also, that service

in any class or classes of positions, the exclusion of which is permitted under the

Social Security Act, may be excluded in any plan approved under KRS 61.460;

(3) "Employee" means any person in the service of the Commonwealth, a political

subdivision, or an interstate instrumentality of which the Commonwealth is a

principal and shall include all persons designated officers including those which are

elected and those which are appointed;

(4) "State agency" means the Division of Local Government Services, Office of the

Controller, which agency shall be subject to the authority of the secretary of finance

and administration;

(5) "Political subdivision," in addition to counties, municipal corporations, and school

districts, includes instrumentalities of the Commonwealth, of one (1) or more of its

political subdivisions, or of the Commonwealth and one (1) or more of its political

subdivisions, and any other governmental unit thereof;

(6) "Social Security Act" means the Act of Congress approved August 14, 1935,

Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act," including

regulations and requirements issued pursuant thereto, as that act has been and may

from time to time be amended;

(7) "Federal Insurance Contributions Act" means subchapters A, B, and C of Chapter

21 of the Federal Internal Revenue Code and all amendments thereto;

(8) "Commissioner" means the Commissioner of Social Security and includes any

individual to whom the commissioner may delegate any of the commissioner's

functions under the Social Security Act; and, with respect to any transactions

regarding insurance coverage occurring prior to April 11, 1953, includes the federal

security administrator and any individual to whom the administrator may have

delegated any of the administrator's functions under the Social Security Act; and,

with respect to any transactions regarding insurance coverage occurring from April

11, 1953, to March 30, 1995, includes the Secretary of Health and Human Services

and any individual to whom the secretary may have delegated any of the secretary's

functions under the Social Security Act;

(9) "Insurance coverage" means coverage by the old-age, survivors, disability, and

hospital insurance provisions of the Social Security Act.