GA Code § 47-18-2 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 18 - Social Security Coverage for Employees of the State and Political Subdivisions of the State|Article 1 - General Provisions|§ 47-18-2. Definitions

 As used in this chapter, the term:    "Employee" includes an officer of a political subdivision of the state. Any individual compensated for services as a school bus driver, either through a contractual relationship or otherwise, is deemed to be an employee of the governing board of education for which such services are performed.   "Employee tax" means the tax imposed by Section 1400 of the federal Internal Revenue Code of 1939 and Section 3101 of the federal Internal Revenue Code.   "Employment" means any service performed by an employee in the employ of the state or any political subdivision of the state, for such employer, except:   Service which in the absence of an agreement entered into under this chapter would constitute "employment," as defined in the Social Security Act; or   Service which under the Social Security Act may not be included in an agreement between the state and the secretary of health and human services entered into under this chapter. 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 the Social Security 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 and human services, pursuant to subsection (b) of Code Section 47-18-42.     "Federal Insurance Contributions Act" means Subchapter A of Chapter 9 of the federal Internal Revenue Code of 1939 and Subchapters A and B of Chapter 21 of the federal Internal Revenue Code, as such codes have been and may from time to time be amended.   "Political subdivision" means counties and incorporated municipalities and includes an instrumentality of: (A) the state, (B) one or more political subdivisions of the state, or (C) the state and one or more of its political subdivisions. Such term also includes the Board of Regents of the University System of Georgia, the Federal-State Cooperative Inspection Service of the State of Georgia, the Board of Trustees of Georgia Military College, and the Georgia Municipal Association.   "Secretary of health and human services" includes any individual to whom the secretary of health and human services has delegated any functions under the Social Security Act, with respect to coverage under such act, of employees of states and their political subdivisions, and with respect to any action taken prior to April 11, 1953, includes the federal security administrator and any individual to whom such administrator had delegated any such functions.   "Social Security Act" means the act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act," as such act has been and may from time to time be amended. Such term shall also include regulations and requirements issued pursuant to that act.   "State agency" means the Employees' Retirement System of Georgia.   "Wages" means all remuneration for employment, 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.    (Ga. L. 1953, Nov.-Dec. Sess., p. 294, § 2; Ga. L. 1956, p. 75, § 2; Ga. L. 1958, p. 198, § 1; Ga. L. 1959, p. 445, § 1; Ga. L. 1966, p. 150, § 1; Ga. L. 1987, p. 191, § 9; Ga. L. 2010, p. 1248, § 1/HB 997; Ga. L. 2012, p. 413, § 10/HB 805.)    The 2010 amendment,  effective July 1, 2010, substituted "State Personnel Administration" for "Employees' Retirement System of Georgia" at the end of paragraph (8).    The 2012 amendment,  effective July 1, 2012, substituted "Employees' Retirement System of Georgia" for "State Personnel Administration" in paragraph (8).   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.   Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.   Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.   Ga. L. 2012, p. 413, § 1/HB 805, not codified by the General Assembly, provides that: "The purpose of this Act is to make conforming amendments and correct references in Title 47 of the Official Code of Georgia Annotated, relating to retirement and pensions, relative to the abolition of the State Personnel Administration and the transfer of certain functions of such agency to the Department of Administrative Services as provided by a separate Act." The separate Act referred to is Ga. L. 2012, p. 446/HB 642, which became effective July 1, 2012, and which provides for the abolition of the State Personnel Administration and the transfer of functions.   Ga. L. 2012, p. 413, § 13/HB 805, not codified by the General Assembly, provides that: "This Act shall become effective on July 1, 2012, only if an Act abolishing the State Personnel Administration and providing for the transfer of certain functions of such agency to the Department of Administrative Services is enacted and becomes effective on that same date; otherwise, this Act shall not become effective and shall stand repealed on July 1, 2012." Ga. L. 2012, p. 446/HB 642, effective July 1, 2012, provides for the abolition of the State Personnel Administration and the transfer of functions.   JUDICIAL DECISIONS    Deputy sheriffs not on paid salaries are not "officers of a political subdivision" for whom social security payments are to be made by the county under the provisions of this statute. Employees' Retirement Sys. v. Lewis, 109 Ga. App. 476, 136 S.E.2d 518 (1964), overruled on other grounds, Lucas v. Woodward, 240 Ga. 770, 243 S.E.2d 28 (1978) (see O.C.G.A. § 47-18-2).   OPINIONS OF THE ATTORNEY GENERAL    Term "political subdivision"  includes instrumentalities of a county or city, or of both. 1963-65 Op. Att'y Gen. p. 328.   Judge of small claims court treated as self-employed.   - Judge of the Jones County small claims court is not a county officer of Jones County for purposes of the social security plan and agreement between the Employees' Retirement System and Jones County; rather, as a public official not covered under the agreement and compensated solely on the basis of fees, the judge of the Jones County small claims court would be treated as a self-employed person for purposes of social security coverage and taxation. 1980 Op. Att'y Gen. No. 80-37.   RESEARCH REFERENCES   ALR.    - Construction and application of state social security or unemployment compensation Act as affected by terms of the federal Act or judicial or administrative rulings thereunder, 139 A.L.R. 892.    Officer of corporation or member of firm, as an employee for purposes of Social Security Act, 139 A.L.R. 925; 152 A.L.R. 932.