2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 813 - Federal social security for Puerto Rico—Definitions

For the purposes of §§ 813-819 of this title, the following terms shall have the meanings hereinafter expressed:
(a) Salary.— Means any compensation paid for employment, including the cash value of any perquisite furnished, except that said term shall not include that part of the compensation which does not constitute “salary” according to the meaning of the Federal Insurance Contribution Act, even when it has relation with “employment” covered by said Act.
(b) Employment.— Means any service rendered by any employee of the Government of Puerto Rico and its instrumentalities and municipalities, except: (1) service which, in default of an agreement as provided in §§ 813-819 of this title, constitutes “employment” as defined in the Federal Social Security Act; (2) service which, under the terms of the Federal Social Security Act, may not be included as part of an agreement between the Government of Puerto Rico and the Social Security Administration, under the terms of §§ 813-819 of this title, and (3) any service which under the Federal Social Security Act may be included in an agreement only upon certification of the Governor as provided by § 218(d)(3) of said Act, shall be included in the term “employment”, whenever the Governor so certifies to the Secretary of Health, Education and Welfare, pursuant to § 816a of this title.
(c) Employee.— Includes the officers of the Government of Puerto Rico and its instrumentalities and municipalities.
(d) Agency in charge.— Means the Department of the Treasury of Puerto Rico.
(e) Secretary of Health, Education and Welfare.— Includes any individual to whom the Secretary of Health, Education and Welfare may have delegated or may delegate any of his functions under the Federal Social Security Act with respect to the inclusion under said Act of employees of the Commonwealth of Puerto Rico and the political subdivisions thereof, and with regard to any action taken before April 11, 1953, it includes the Federal Security Administrator, and any individual to whom the Administrator may have delegated or may delegate such functions.
(f) Political subdivision.— Includes any instrumentality: (1) of the Government of Puerto Rico; (2) of one or more of its political subdivisions, and (3) of the Government of Puerto Rico and one or more of its political subdivisions, but only if such instrumentality constitutes a juridic organization legally separated from and independent of the Government of Puerto Rico or of the political subdivision it belongs to, and only if the employees thereof are not considered as employees of the Government of Puerto Rico or of the corresponding political subdivision by virtue of their relationship with such juridic organization.
(g) Federal Social Security Act.— Means the Act of the United States Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially known as “Social Security Act”, including the regulations and requirements approved thereunder, as said Act has been and may from time to time be amended.
(h) Federal Insurance Contribution Act.— Means subdivision A of Chapter 9 of the Federal Internal Revenue Code of 1939 and paragraphs (a) and (b) of Chapter 21 of the Federal Internal Revenue Code of 1954, as the same have been or may from time to time be amended; and the term “employees’ contributions” means the contribution imposed by § 1400 of the Federal Internal Revenue Code of 1939 and § 3101 of the Federal Internal Revenue Code of 1954.
History —May 12, 1952, No. 396, p. 788, § 2; June 25, 1955, No. 102, p. 538, § 1.