Tennessee Code 8-38-111 – Payments by political subdivisions
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Terms Used In Tennessee Code 8-38-111
- Agreement: means the federal-state agreement between the federal agency and the state of Tennessee entered into on August 16, 1951, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act (42 U. See Tennessee Code 8-38-101
- Employment: means any service performed by an employee in the employ of the state, or any political subdivision thereof, for such employer, except:
(A) Service which, in the absence of an agreement entered into under this chapter, would constitute "employment" as defined in the Social Security Act. See Tennessee Code 8-38-101 - Federal Insurance Contributions Act: means chapter 21 of the federal Internal Revenue Code of 1954 (26 U. See Tennessee Code 8-38-101
- Political subdivision: includes an instrumentality of a state, or one (1) or more of its political subdivisions, including the Tennessee Municipal League, the Tennessee School Boards Association and the Tennessee County Services Association, or of a state and one (1) or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivision. See Tennessee Code 8-38-101
- Service: means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under former §. See Tennessee Code 8-34-101
- Wages: means all remuneration for employment, regardless of the medium in which paid, which would constitute wages within the meaning of the Social Security Act, as amended. See Tennessee Code 8-38-101
Each political subdivision that has an approved plan under §§ 8-38-108 – 8-38-110 shall pay to the internal revenue service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act (26 U.S.C. § 3101 et seq.) if the services covered by the agreement constituted employment within the meaning of that act.