2023 New Hampshire Revised Statutes › Title VI - Public Officers and Employees › Chapter 101 - Old Age and Survivors' Insurance › Section 101:3 - Federal-State Agreement and Interstate Instrumentalities.

101:3 Federal-State Agreement and Interstate Instrumentalities. –
I.
Federal-State Agreement. The state agency, with the approval of the governor and council, is hereby authorized to enter on behalf of the state into an agreement with the Commissioner of Social Security, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old-age and survivors insurance system to employees of the state or any political subdivision thereof with respect to services specified in such agreement which constitute "employment" as defined in RSA 101:2. Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, modification of the agreement, administration, and other appropriate provisions as the state agency and Commissioner of Social Security shall agree upon, but, except as may be otherwise required by or under the Social Security Act as to the services to be covered, such agreement shall provide in effect that:
(1) Benefits will be provided for employees whose services are covered by the agreement and their dependents and survivors on the same basis as though such services constituted employment within the meaning of title II of the Social Security Act;
(2) The state will pay to the Internal Revenue Service, at such time or times as may be prescribed under the Social Security Act, contributions with respect to wages equal to the sum of the taxes which would be imposed by the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that act;
(3) Such agreement or modification of the agreement shall be effective with respect to services performed after an effective date specified in such agreement or modification;
(4) All services which constitute employment hereunder and are performed in the employ of the state by employees of the state, shall be covered by the agreement; and
(5) All services which (a) constitute employment as defined in RSA 101:2, (b) are performed in the employ of a political subdivision of the state, and (c) are covered by a plan which is in conformity with the terms of the agreement and has been approved by the state agency under RSA 101:5, shall be covered by the agreement.
II.
Interstate Instrumentalities. Any instrumentality jointly created by this state and any other state or states is hereby authorized, upon the granting of like authority by such other state or states, (1) to enter into an agreement with the Commissioner of Social Security whereby the benefits of the federal old-age and survivors' insurance system shall be extended to employees of such instrumentality, (2) require its employees to pay and for that purpose to deduct from their wages contributions equal to the amounts which they would be required to pay under RSA 101:4, I if they were covered by an agreement made pursuant to paragraph I of this section, and (3) to make payments to the Internal Revenue Service in accordance with such agreement, including payments from its own funds, and otherwise to comply with such agreements. Such agreement shall, to the extent practicable, be consistent with the terms and provisions of said paragraph I and other provisions of this chapter.
III.
New Hampshire Retirement System. Pursuant to section 218(d)(6) of the Social Security Act, the New Hampshire retirement system shall, for the purposes hereof, be deemed to constitute a separate retirement system with respect to the state and a separate retirement system with respect to each political subdivision which has, or on September 1, 1954, had positions covered thereby, provided however, that in the case of any such political subdivision which has no employees eligible to vote in a referendum, as eligibility is defined in section 218(d)(3) of the Social Security Act, such political subdivision shall be deemed a part of another political subdivision having positions covered by the New Hampshire retirement system as the governor may designate, and the New Hampshire retirement system, with respect to any combination of political subdivisions so formed, shall likewise be deemed a separate retirement system.
Source.
1951, 234:3. 1953, 89:1. RSA 101:3. 1955, 301, part II:4, 5; 332:3, 7. 1957, 48:3. 1959, 75:1. 1998, 220:2, eff. Jan. 1, 1999.