Social Security

Social Security Act (Section 218)

AGREEMENT BETWEEN THE STATE OF WEST VIRGINIA AND THE FEDERAL SECURITY ADMINISTRATOR FOR THE PURPOSE OF EXTENDING THE OLD AGE AND SURVIVORS INSURANCE SYSTEM ESTABLISHED BY TITLE II OF THE SOCIAL SECURITY ACT, AS AMENDED IN 1950, TO SERVICES PERFORMED BY INDIVIDUALS EMPLOYED BY THE STATE OF WEST VIRGINIA OR ANY POLITICAL SUBDIVISION THEREOF.

The Federal Security Administrator, hereinafter called the Administrator, and the State of West Virginia, hereby agree, in accordance with the terms and conditions stated in this agreement, to extend, in conformity with Section 218 of the Social Security Act, the insurance system established by Title II of the Social Security Act, to such services performed by individuals as employees of the State and as employees of those political subdivisions of the State which are listed in the appendix attached hereto and made a part hereof, except services expressly excluded from this agreement.


A) Definitions

For purposes of this agreement.
  1. The term "political subdivision" includes an instrumentality of (a) the State, or (b) one or more political subdivisions of the State, but does not include a joint instrumentality of this and any other State or States.
  2. The term "employee" means an employee as defined in Section 210(k) of the Social Security Act and Chapter 5, Article 7, Section 2(c) of the West Virginia Code as enacted by the 1949 Legislature.
  3. The term "retirement system" means a pension, annuity, retirement, or similar fund or system established by the State or by a political subdivision thereof.
  4. A "coverage group" means a coverage group as defined in Section 218 (b) (5) of the Social Security Act.

B) Services covered

This agreement includes all services performed by individuals as employees of the State In coverage groups listed in the appendix attached hereto and as employees of political subdivisions in coverage groups listed in the appendix attached hereto, except:
  1. Any service performed by an employee in a position which on the effective date specified under part (I) of this agreement, is covered by a retirement system.
  2. Service performed by an employee who is employed to relieve him from unemployment.
  3. Service performed in a hospital, home or other institution by a patient or an inmate thereof.
  4. Services performed by a student, student nurses or interns, which, if performed in the employment of a private employer would be excluded from employment under Section 210 (a) of the Social Security Act.
  5. Services in positions the compensation for which is on a fee basis.
  6. Services of an emergency nature.
  7. Covered transportation service (as defined in Section 210 (1) of the Social Security Act.)
  8. Services In part-time temporary and part-time regular positions the compensation for which is less than $5O.OO per quarterly reporting period.
  9. Members of the State Legislature.
  10. Services in part-time positions by employees employed incident to a session of the State Legislature.
  11. Service(other than agricultural labor) excluded from employment by any provision of Section 210 (a) of the Social Security Act, other than paragraph (8) of such section.

C) Contributions by the State

The State will pay to the Secretary of the Treasury, at such time or times as the Administrator may by regulation prescribe, amounts equivalent to the sum of the taxes which would be imposed by Sections 1400 and 1410 of the Internal Revenue Code if the services of employee covered by this agreement constituted employment as defined in Section 1426 of such code.


D) Compliance with regulations

The State will comply with such regulations as the Administrator may prescribe to carry out the purposes of Section 218 of the Social Security Act.


E) Modification

This agreement will be modified at the request of the State to include any of its political subdivisions or coverage groups, in addition to those political subdivisions and coverage groups listed in the appendix, or to include additional services not now included in this agreement, such modification to be consistent with the provisions of Section 218 of the Social Security Act.


F) Termination by the State

The State, upon giving at least two years' advance notice in writing to the Administrator, may terminate this agreement, either in its entirety or with respect to any coverage group, effective at the end of a calendar quarter specified in the notice, provided, however, that the agreement may be terminated in its entirety only if it has been in effect from the effective date specified under part (I) for not less than five years prior to receipt of such notice, and provided further that the agreement may be terminated with respect to any coverage group only if it has been in effect with respect to such coverage group for not less than five years prior to receipt of such notice.


G) Termination by the Administrator

If the Administrator, after notice and opportunity for hearing to the State, finds that the State has failed or is no longer legally able to comply substantially with any Provision of this agreement or of Section 218 of the Social Security Act, he shall notify the State by giving notification in writing to the State Auditor that this agreement will be terminated in its entirety, or with respect to any one or more coverage groups, at such time designated in, but not later than two years from the date of such notification, as he deems appropriate, unless prior to such time he finds that there no longer is any such failure or that the cause for such legal inability has been removed. If under this part or part (F), an agreement is terminated with respect to any coverage group, such termination shall be effective also with respect to any additional services in such coverage group included in the agreement pursuant to any modification thereof under part (E).


H) Adjustments, refunds, and interest

     on delinquent payments

If more or less than the correct amount due under part (C) of this agreement is paid with respect to any payment of remuneration, proper adjustments with respect to the amounts due under such part (C) shall be made, without interest, upon such conditions, in such manner, and at such times, as may be prescribed by regulations of the Administrator. If an overpayment cannot be adjusted subpart, refund shall be made in accordance with Section 218 (H)(3) of the Social Security Act. 2) If the State does not make, at the time or times due, the payments provided for under this agreement, there shall be added, as part of the amounts due (except in the case of adjustments made in accordance with the provisions of subpart (1) of this part), interest at the rate of six per centum per annum from the date due until paid, and without prejudice to other available methods of collection, the Administrator, in his discretion, may deduct such amounts plus interest from any amounts, now or hereafter provided, which he may certify to the Secretary of the Treasury for payment to the State under any provision of the Social Security Act. Amounts so deducted shall be deemed to have been paid to the State under such provision of the Social Security Act.


I) Effective date

This agreement shall be effective as of January 1, 1951.

This agreement is entered into this 22nd day of March, 1951, by Oscar R. Ewing, Federal Security Administrator, by virtue of authority vested in him by Section 218 of the Social Security Act, acting by and through his authorized representative, Michael J. Shortley, Regional Director, Federal Security Agency, and the State of West Virginia, acting herein through Edgar B. Sims, State Auditor, insofar as he has the authority to bind the State of 'West Virginia by virtue of the authority conferred on him by the West Virginia Constitution and by Chapter 5, Article 7, Sections 1 to 10, inclusive, of the West Virginia (Michie's) Code of 1949.


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