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[Utah Code Table of Contents]
[TITLE 67. Table of Contents]
67-11-1 Declaration of policy.
In order to extend to employees of the state and its political
subdivisions and to the dependents and survivors of such
employees, the basic protection accorded to others by the
old-age and survivors insurance system embodied in the Social
Security Act, it is hereby declared to be the policy of the
Legislature, subject to the limitations of this act, that
such steps be taken as to provide such protection to employees
of the state and its political subdivisions within the limitations
permitted under the Social Security Act.
1973
67-11-2 Definitions.
For the purposes of this chapter:
(a) "Wages" means all remuneration for employment as defined herein, including the cash value of all remuneration paid in any medium other than cash, except that such term shall not include "sick pay" as that term is defined in this section and shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that act.
(b) "Sick pay" means payments made to employees on account of sickness or accident disability under a sick leave plan of the type outlined in Subsections 209(b) and 209(d) of the Social Security Act.
(c) "Employment" means any service performed by an employee in the employ of the state, or any political subdivision thereof, for such employer, except:
(1) service which in the absence of an agreement entered into under this chapter would constitute "employment" as defined in the Social Security Act;
(2) service which under the Social Security Act may not be included in an agreement between the state and federal security administrator entered into under this act;
(3) services of an emergency nature, service in any class or classes of positions the compensation for which is on a fee basis, performed (A) by employees of the state, or (B) if so provided in the plan submitted under Section 67-11-5 , by a political subdivision of the state, by an employee of such subdivision;
(4) services performed by students employed by a public school, college, or university at which they are enrolled and which they are attending on a full-time basis;
(5) part-time services performed by election workers, i.e., judges of election and registrars; or
(6) services performed by voluntary firemen, except when such services are prescheduled for a specific period of duty.
(d) "Employee" includes an elective or appointive officer or employee of a state or political subdivision thereof.
(e) "State agency" means the Division of Finance, referred to herein as the state agency.
(f) "Federal security administrator" includes any individual to whom the federal security administrator has delegated any of his functions under the Social Security Act with respect to coverage under such act of employees of states and their political subdivisions.
(g) "Political subdivision" includes an instrumentality of the state, of one or more of its political subdivisions, or of the state and one or more of its political subdivisions, including leagues or associations thereof, 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. The term shall include special districts or authorities created by the Legislature or local governments such as, but not limited to, mosquito abatement districts, sewer or water districts, and libraries.
(h) "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act," (including regulations and requirements issued pursuant thereto), as such act has been and may from time to time be amended.
(i) "Federal Insurance Contributions Act" means Chapter
21 of the federal Internal Revenue Code as such Code may
be amended.
1987
67-11-3 General powers of state agency and interstate instrumentalities.
(a) The state agency, with the approval of the governor, is hereby authorized to enter on behalf of the state into an agreement with the federal security administrator, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old-age and survivors insurance system to employees of the state or any political subdivision thereof with respect to services specified in such agreement which constitute "employment" as defined in Section 67-11-2 . Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, modification and termination of the agreement, administration, and other appropriate provisions as the state agency and federal security administrator shall agree upon, but, except as may be otherwise required or permitted by or under the Social Security Act as to the services to be covered, such agreement shall provide in effect that:
(1) Benefits will be provided for employees whose services are covered by the agreement (and their dependents and survivors) on the same basis as though such services constituted employment within the meaning of Title II of the Social Security Act.
(2) The state will pay to the secretary of the treasury of the United States, at such time or times as may be prescribed under the Social Security Act, contributions with respect to wages (as defined in Section 67-11-2 ), equal to the sum of the taxes which would be imposed by Sections 1400 and 1410 of the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that act.
(3) Such agreement shall be effective with respect to services in employment covered by the agreement performed after a date specified therein but in no event may it be effective with respect to any such services performed prior to January 1, 1951, and in no case prior to an employment period with reference to which said insurance coverage can be obtained under the provisions of the Social Security Act.
(4) All services which constitute employment as defined in Section 67-11-2 and are performed in the employ of the state by employees of the state, shall be covered by the agreement.
(5) All services which (A) constitute employment as defined in Section 67-11-2 , (B) are performed in the employ of a political subdivision of the state, and (C) are covered by a plan which is in conformity with the terms of the agreement and has been approved by the state agency under Section 67-11-5 , shall be covered by the agreement.
(b) Any instrumentality jointly created by this state
and any other state or states is hereby authorized, upon
the granting of like authority by such other state or states,
(1) to enter into an agreement with the federal security
administrator whereby the benefits of the federal old-age
and survivors insurance system shall be extended to employees
of such instrumentality, (2) to require its employees to
pay (and for that purpose to deduct from their wages) contributions
equal to the amounts which they would be required to pay
under Subsection
67-11-4
(a) if they were covered by an agreement made
pursuant to Subsection (a), and (3) to make payments to the
secretary of the treasury in accordance with such agreement,
including payments from its own funds, and otherwise to comply
with such agreements. Such agreement shall, to the extent
practicable, be consistent with the terms and provisions
of Subsection (a) and other provisions of this chapter.
1987
67-11-4 Payments into Contribution Fund by employees.
(a) Every employee of the state whose services are covered by an agreement entered into under Section 67-11-3 shall be required to pay for the period of such coverage, into the Contribution Fund established by Section 67-11-6 , contributions, with respect to wages (as defined in Section 67-11-2 ), equal to the amount of tax which would be imposed by Section 1400 of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that act. Such liability shall arise in consideration of the employee's retention in the service of the state, or his entry upon such service, after the enactment of this act.
(b) The contribution imposed by this section shall be collected by the authorized state fiscal officers by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.
(c) If more or less than the correct amount of the contribution
imposed by this section is paid or deducted with respect
to any remuneration, proper adjustments, or refund if adjustment
is impracticable, shall be made, without interest, in such
manner and at such times as the state agency shall prescribe.
1953
67-11-5 Political subdivisions of state - Planned participation.
(a) Each political subdivision of the state is hereby authorized to submit for approval by the state agency a plan for extending the benefits of Title II of the Social Security Act, in conformity with applicable provisions of such act, to employees of such political subdivision. Each such plan and any amendment thereof shall be approved by the state agency if it finds that such plan, or such plan as amended, is in conformity with such requirements as are provided in regulations of the state agency, except that no such plan shall be approved unless -
(1) It is in conformity with the requirements of the Social Security Act and with the agreement entered into under Section 67-11-3 ;
(2) It provides that all services which constitute employment as defined in Section 67-11-2 and are performed in the employ of the political subdivision by employees thereof, shall be covered by the plan;
(3) It specifies the source or sources from which the funds necessary to make the payments required by Subsection (c) and by Subsection (d) are expected to be derived and contains reasonable assurance that such sources will be adequate for such purpose;
(4) It provides for such methods of administration of the plan by the political subdivision as are found by the state agency to be necessary for the proper and efficient administration of the plan;
(5) It provides that the political subdivision will make such reports, in such form and containing such information, as the state agency may from time to time require, and comply with such provisions as the state agency or the federal security administrator may from time to time find necessary to assure the correctness and verification of such reports;
(6) It authorizes the state agency to terminate the plan in its entirety, in the discretion of the state agency, if it finds that there has been a failure to comply substantially with any provision contained in such plan, such termination to take effect at the expiration of such notice and on such conditions as may be provided by regulations of the state agency and may be consistent with the provisions of the Social Security Act.
(b) The state agency shall not finally refuse to approve a plan submitted by a political subdivision under Subsection (a), and shall not terminate an approved plan, without reasonable notice and opportunity for hearing to the political subdivision affected thereby.
(c) Each political subdivision as to which a plan has been approved under this section shall pay into the Contribution Fund, with respect to wages (as defined in Section 67-11-2 ), at such time or times as the state agency may by regulation prescribe, contributions in the amounts and at the rates specified in the applicable agreement entered into by the state agency under Section 67-11-3 .
Each political subdivision required to make payment under this subsection shall, in consideration of the employees retention in, or entry upon, employment after enactment of this act, impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to his wages (as defined in Section 67-11-2 ), not exceeding the amount of tax which would be imposed by Section 1400 of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that act, and to deduct the amount of such contribution from his wages as and when paid. Contributions so collected shall be paid into the Contribution Fund in partial discharge of the liability of such political subdivision or instrumentality under this subsection. Failure to deduct such contribution shall not relieve the employee or employer of liability therefor.
(d) Delinquent payments due under Subsection (c) may,
with interest at the rate of four per cent per annum, be
recovered by action in a court of competent jurisdiction
against the political subdivision liable therefor or may,
at the request of the state agency, be deducted from any
other moneys payable to such subdivision by any department,
agency or fund of the state.
1953
67-11-6 Establishment of Contribution Fund - Powers, authority and jurisdiction of state agency - Withdrawals from fund - Payments into United States Treasury.
(a) There is hereby established a special fund to be known as the Contribution Fund. Such fund shall consist of and there shall be deposited in such fund:
(1) all contributions, interests, and penalties collected under Sections 67-11-4 and 67-11-5 ;
(2) all moneys appropriated thereto under this chapter;
(3) any property or securities and earnings thereof acquired through the use of moneys belonging to the fund;
(4) interest earned upon any moneys in the fund; and
(5) all sums recovered upon the bond of the custodian or otherwise for losses sustained by the fund and all other moneys received from the fund from any other source.
All moneys in the fund shall be mingled and undivided. Subject to the provisions of this chapter, the state agency is vested with full power, authority, and jurisdiction over the fund, including all moneys and property or securities belonging to it, and may perform any and all acts whether or not specifically designated, which are necessary to the administration of the fund and are consistent with the provisions of this chapter.
(b) The Contribution Fund shall be established and held separate and apart from any other funds or moneys of the state and shall be used and administered exclusively for the purpose of this chapter. Withdrawals from such fund shall be made for, and solely for:
(1) payment of amounts required to be paid to the secretary of the treasury of the United States pursuant to an agreement entered into under Section 67-11-3 ;
(2) payment of refunds provided for in Subsection 67-11-4 (c); and
(3) refunds for overpayments, not otherwise adjustable, made by a political subdivision or instrumentality.
(c) From the Contribution Fund the custodian of the fund shall pay to the secretary of the treasury of the United States such amounts and at such time or times as may be directed by the state agency in accordance with any agreement entered into under Section 67-11-3 and the Social Security Act.
(d) The treasurer of the state shall be ex officio treasurer and custodian of the Contribution Fund and shall administer such fund in accordance with the provisions of this chapter and the directions of the state agency and shall pay all warrants drawn upon it in accordance with the provisions of this section and with such rules as the state agency may prescribe pursuant thereto.
(e) In addition to the contributions collected and paid
into the Contribution Fund under Sections
67-11-4
and
67-11-5
, there shall be paid into the Contribution
Fund such sums as are found to be necessary in order to make
the payments to the secretary of the treasury which the state
is obligated to make pursuant to an agreement entered into
under Section
67-11-3
. The amount which is necessary to make the
portion of such additional payment to the secretary of the
treasury which is attributable to the coverage of the employees
of each department, commission, council, branch, agency,
or other division or organization of the state of Utah which
employs persons covered by the Social Security Act pursuant
to an agreement entered into under Section
67-11-3
shall be paid from the funds which have been
appropriated, authorized, or allocated to such department.
1987
67-11-8 Utah State Social Security Agency - Creation of - Powers and prerogatives of.
(a) The state finance commission is hereby designated as the state agency authorized to administer this act, and for that purpose shall be known as the Utah State Social Security Agency.
(b) The state agency shall have power to establish and
maintain records, employ such personnel, accountants and
attorneys and to do all things necessary to the proper administration
of this act. It shall make and publish such rules and regulations,
not inconsistent with the provisions of this act, as it finds
necessary or appropriate to the efficient administration
of the functions with which it is charged under this act.
1953
67-11-9 Studies by state agency.
The state agency shall make studies concerning the problem
of old-age and survivors insurance protection for employees
of the state and local governments and their instrumentalities
and concerning the operation of agreements made and plans
approved under this chapter.
1997
