{"data":{"id":"us-ok/okla.-stat.-tit.-51-51-122","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 51, § 51-122","heading":"Definitions","body":"For the purposes of this act:\n\n(a) The term \"wages\" means all remuneration for employment as\n\ndefined herein, including the cash value of all remuneration paid in\n\nany medium other than cash, except that such terms shall not include\n\nthat part of such remuneration which, even if it were for\n\n\"employment\" within the meaning of the Federal Insurance\n\nContributions Act, would not constitute \"wages\" within the meaning\n\nof that Act;\n\n(b) The term \"employment\" means any service performed by an\n\nemployee in the employ of the state, or any political subdivision\n\nthereof, or any instrumentality of either, for such employer, except\n\n(1) service which in the absence of an agreement entered into under\n\nthis act would constitute \"employment\" as defined in Section 209 of\n\nthe Social Security Act; or (2) service by (a) an employee of the\n\nstate, or by an employee of any political subdivision or\n\ninstrumentality of either the state or a political subdivision if so\n\nprovided in the plan submitted under Section 125 of this title by\n\nsuch subdivision or instrumentality (or joint coverage unit of which\n\nit is a member), in any class or classes of positions filled by\n\npopular election and any class or classes of positions the\n\ncompensation for which is on a fee basis; or (3) until the end of\n\nthe sixth full calendar month following the close of the second\n\nregular session of the State Legislature held after the enactment of\n\nthis act, services (A) in the employ of the state, or (B) in the\n\nemploy of a political subdivision or instrumentality when so\n\nprovided by such subdivision or instrumentality in a plan submitted\n\nunder Section 125, which are covered by a nonfederal pension,\n\nannuity, retirement, or similar fund or system which has been or is\n\nhereafter established by any such employer prior to the effective\n\ndate of an agreement entered into pursuant to Section 123 of this\n\ntitle; unless and until a referendum has been held on the question\n\nof whether service in positions covered by such retirement system\n\nshould be excluded from or included under an agreement under Section\n\n123 of this title or a plan submitted under Section 125 of this\n\ntitle, as provided for in Section 218(d) (3) of the Federal Social\n\nSecurity Act, and a majority of the eligible employees voting in\n\nsuch referendum vote in favor of including service in such positions\n\nunder such an agreement or plan, in which event, such services (A)\n\nin the employ of the state, or (B) in the employ of a political\n\nsubdivision or instrumentality when so provided by such subdivision\n\nor instrumentality in a plan submitted under Section 125 of this\n\ntitle, shall constitute \"employment\"; provided, however, that in no\n\nevent shall service in any policeman's or fireman's position be\n\nconsidered as \"employment\" within the meaning of this act, unless\n\nand until the Federal Social Security Act be amended to allow\n\ncoverage of service in such a position;\n\n(c) The term \"employee\" includes an officer of a state,\n\npolitical subdivision, or instrumentality;\n\n(d) The term \"state agency\" means the Oklahoma Public Welfare\n\nCommission, created by Section 3, Article XXV of the Constitution of\n\nthe State of Oklahoma;\n\n(e) The term \"federal agency\" means in each case such federal\n\nofficer, department, or agency as is charged on behalf of the\n\nfederal government, by or under the applicable federal law, with the\n\nparticular federal function referred to in this act in connection\n\nwith such terms;\n\n(f) The term \"political subdivision\" includes any county,\n\ntownship, municipal corporation, school district, or other\n\nindependent governmental entity of equivalent rank;\nch federal\n\nofficer, department, or agency as is charged on behalf of the\n\nfederal government, by or under the applicable federal law, with the\n\nparticular federal function referred to in this act in connection\n\nwith such terms;\n\n(f) The term \"political subdivision\" includes any county,\n\ntownship, municipal corporation, school district, or other\n\nindependent governmental entity of equivalent rank;\n\n(g) The term \"instrumentality,\" when referring to an\n\ninstrumentality of a state or political subdivision, includes only a\n\njuristic entity which is legally separate and distinct from the\n\nstate or such subdivision and whose employees are not by virtue of\n\ntheir relation to such juristic entity employees of the state or\n\nsuch subdivision;\n\n(h) The term \"applicable federal law\" refers to such provisions\n\nof federal law (including federal regulations and requirements\n\nissued pursuant thereto), if and when enacted, as provide for\n\nextending the benefits of Title II of the Social Security Act to\n\nemployees of states, political subdivisions, and their\n\ninstrumentalities;\n\n(i) The term \"Social Security Act\" means the Act of Congress\n\napproved August 14, 1935, Chapter 531, 49 Stat. 620, officially\n\ncited as the \"Social Security Act,\" as such Act has been and may\n\nfrom time to time be amended; and\n\n(j) The term \"Federal Insurance Contributions Act\" means\n\nsubchapter A of Chapter 9 of the Federal Internal Revenue Code as\n\nsuch Code has been and may from time to time be amended.","path":["OK Code","Title 51"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os51.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"a3c469809cc51b5bfc32b551f093b2a2d18af83597f01759f8b2bfd18f44ea7e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-51-51-121","next":"us-ok/okla.-stat.-tit.-51-51-123"},"notice":"GroundRules: Original legal text. Not legal advice."}