{"data":{"id":"us-ky/krs-61.420","jurisdiction":"us-ky","citation":"KRS 61.420","heading":"Definitions for KRS 61.410 to 61.500.","body":"For the purpose of KRS 61.410 to 61.500:\n(1) \"Wages\" means all remuneration for employment as defined in subsection (2) of\nthis section, including the cash value of all remuneration paid in any medium other\nthan cash, except that the term shall not include that part of the remuneration which,\neven if it were for \"employment\" within the meaning of Federal Insurance\nContributions Act, would not constitute \"wages\" within the meaning of that act;\n(2) \"Employment\" means any service performed by an employee in th e employ of the\nCommonwealth, a political subdivision, or an interstate instrumentality, for those\nemployers, except (a) service of an emergency nature, (b) service which in the\nabsence of an agreement entered into under KRS 61.410 to 61.500 would constitu te\n\"employment\" as defined in the Social Security Act, or (c) service which under the\nSocial Security Act may not be included in any agreement between the\nCommonwealth and the commissioner entered into under KRS 61.410 to 61.500;\nexcept that service, the c ompensation for which is on a fee basis, may be excluded\nin any plan approved under KRS 61.410 to 61.500, and provided also, that service\nin any class or classes of positions, the exclusion of which is permitted under the\nSocial Security Act, may be excluded in any plan approved under KRS 61.460;\n(3) \"Employee\" means any person in the service of the Commonwealth, a political\nsubdivision, or an interstate instrumentality of which the Commonwealth is a\nprincipal and shall include all persons designated office rs including those which are\nelected and those which are appointed;\n(4) \"State agency\" means the Division of Local Government Services, Office of the\nController, which agency shall be subject to the authority of the secretary of finance\nand administration;\n(5) \"Political subdivision,\" in addition to counties, municipal corporations, and school\ndistricts, includes instrumentalities of the Commonwealth, of one (1) or more of its\npolitical subdivisions, or of the Commonwealth and one (1) or more of its politic al\nsubdivisions, and any other governmental unit thereof;\n(6) \"Social Security Act\" means the Act of Congress approved August 14, 1935,\nChapter 531, 49 Stat. 620, officially cited as the \"Social Security Act,\" including\nregulations and requirements issued pursuant thereto, as that act has been and may\nfrom time to time be amended;\n(7) \"Federal Insurance Contributions Act\" means subchapters A, B, and C of Chapter\n21 of the Federal Internal Revenue Code and all amendments thereto;\n(8) \"Commissioner\" means the  Commissioner of Social Security and includes any\nindividual to whom the commissioner may delegate any of the commissioner's\nfunctions under the Social Security Act; and, with respect to any transactions\nregarding insurance coverage occurring prior to April 11, 1953, includes the federal\nsecurity administrator and any individual to whom the administrator may have\ndelegated any of the administrator's functions under the Social Security Act; and,\nwith respect to any transactions regarding insurance coverage o ccurring from April\n11, 1953, to March 30, 1995, includes the Secretary of Health and Human Services\nand any individual to whom the secretary may have delegated any of the secretary's\nfunctions under the Social Security Act;\n(9) \"Insurance coverage\" means coverage by the old -age, survivors, disability, and\nhospital insurance provisions of the Social Security Act.","path":["KRS Chapter 61"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22945","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:14Z","sha256":"505ace415615c4b7bbdf35de0560625e11a44f5f26e27a8e5af9180fa1242e7a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-61.410","next":"us-ky/krs-61.430"},"notice":"GroundRules: Original legal text. Not legal advice."}