HomeMy WebLinkAbout861442.tiff STATE-LOCAL
PUBLIC EMPLOYEES' SOCIAL SECURITY
AGREEMENT
WHEREAS, the 38th General Assembly of the State of Colorado, in regular
session, enacted Chapter 237, 1951 Session Laws ( now Colorado Revised Statutes
24-51-701 et. seq. , 1973, as amended) , to enable political subdivisions of
the State to voluntarily take all action necessary to extend the protection
accorded to others by the Old-age, Survivors, Disability and Health Insurance
system embodied in the Social Security Act subject to the limitations of
Colorado Revised Statutes '24-51-701 et. seq. , 1973, .as amended, and
WHEREAS, the Political Subdivision herein has submitted a plan pursuant to
said Colorado Revised Statutes 24-51-701 et. seq. , 1973, as amended,
NOW, THEREFORE, the Greeley-Weld County Airport Authority , hereinafter
called the "Political Subdivision," and the Division of Employment & Training
of the Colorado Department of Labor and Employment, hereinafter called the
"Division" and acting for the State of Colorado, 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, as amended, and with Colorado
Revised Statutes 24-51-701 et. seq. , 1973, as amended, the Old-Age, Survivors ,
Disability, and Health Insurance system established by Title II of the Social
Security Act, to services performed by individuals as employees of the
Political Subdivision except services expressly excluded from this Agreement.
A. Definitions.-- For the purpose of this Agreement:
1. The term "wages" means all remuneration for employment, including
the fair cash value of all remuneration paid in any medium other than cash,
except that such term 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. '
2. The term"political subdivision" includes an instrumentality of this
State, or one 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 political subdivision, and only if its employees are not
by virtue of their relations to such juristic entity, employees of the State
or subdivision. Political subdivision as used in this Agreement does not
include school districts of the State.
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3. A "Coverage group" means a coverage group as defined in Section 218(b)
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(5) of the Social Security Act, and for the purpose of Section 213(c) of the
Social Security Act only, the term shall also mean a coverage group as defined
in Section 218 (d)(4) of the Social Security Act.
4. The term"employee" means a person, including an officer, performing
services which constitutes employment, as defined in Colorado Revised Statutes
24-51-701 et. seq. , 1973, as amended, and such additional services in coverage
groups to which coverage has been extended by amendment to or extension of the
provisions of Colorado Revised Statutes 24-51-701 et. seq. , 1973, as amended,
provided that amendments to or extension of Colorado Revised Statutes 24-51 -701
et. seq. , 1973, as amended, are in conformity with the definition of an
"employee" as defined in Section 218 of the Social Security Act, as amended.
5. The term "employment" means any service performed by an employee as
defined above, except and excluding:
a. Employees of school districts of the State; or
b. services performed by an employee in a policeman's or fireman's
position which, on the date this Agreement is made applicable to the coverage
group (as defined in Section 218 (b) (5) of the Social Security Act) to which
he belongs, is covered by a retirement system; or
c. services performed by an employee in a position which is not a
policeman's or fireman's position and which on the date this Agreement is made
applicable to the coverage group to which he belongs , or on September 1, 1954 ,
was covered by a retirement' system other than:
(1) . service performed by an individual as a member of a coverage
group with respect to which this Agreement is in effect, in a
position covered by a retirement system, if the person performing
such service was ineligible to become a member of such retirement
system on the date this Agreement was made applicable to such
coverage group (or, if later, the date on which such individual
first occupied such position) ; or
(2) . service performed by an individual in a position which is included in
a separate coverage group established by Section 218 (d) (4) of the
Social Security Act; or
d. services performed by an individual who is employed to relieve him from
unemployment; or
e. services performed in a hospital , home, or other institution by a patient
or inmate thereof; or
f. covered transportation service (as determined in Section 210 (k) of the
Social Security Act) ; or
g. services excluded from employment by any provisions of Section 210
(a) of the Social Security Act, other than paragraph (7) of such Section: or
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h. service performed by an individual as an employee serving on a temporary
basis in case of fire, storm, snow, earthquake, flood, or other similar
emergency; or
i . all services in wry class or ciaases of pc ..itions, the compensation ,Jr..
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which is on a fee basis.
j. optional exclusion declined.
6. The term "retirement system" means a pension, annuity, retirement, or
similar fund or system established by the State or political subdivision thereof.
The system need not have been created by legislative action of the State or
political subdivision nor does it have to be one providing benefits guaranteed
by the State Constitution. Ordinarily, the plan is "established" by the
State or political subdivision, if the State, political subdivision, or
instrumentality, pays part of the cost of the retirement plan or has established
• the plan under its authority.
7. The term "Division" means the Division of Employment and Training of
the Colorado Department of Labor and Employment.
8. The term "Secretary" means the Secretary of Health, Education, and
Welfare, and includes any individual to whom the Secretary 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.
9. The term "Social Security Act" means the Act of Congress approved
August 14, 1935, Chapter 531 , 49 Stat. 620, officially cited as the "Social
Security Act, as amended."
10. The term "Federal Insurance Contributions Act" means subchapter A
of Chapter 9 of the Federal Internal Revenue Code of 1939 and subchapters
A and B of Chapter 21 of the Federal Internal Revenue Code of 1954, as such
Codes have been and may from time to time be amended.
11 . The term "contribution fund" means the "Colorado Social Security
Contributions Fund" in which is deposited all contributions , interest,
penalties, and moneys appropriated thereto under Colorado Revised Statutes
24-51-701 et. seq. , 1973, as amended, and all other moneys received for the
fund from any other source.
12. The term "contributions" means those moneys which are required to
be paid into the Contribution Fund under (8) of this Agreement.
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R. Contributions by the Political Subdivision.
The Polit',cal Subdivision agrees , that upon each employee's retention
in, or entry upon, employment, to impose upon' each of its employees , as to
services which are covered by this Agreement, a contribution with respect
to his wages , as defined in this Agreement, not to exceed the amount of tax
which would be imposed by the Federal Insurance Contributions Act, if such
services constituted employment within the meaning of that Act, and to
deduct the amount of such contributions from his wages as and when paid, and
to match such amounts with funds , not to exceed the amount of tax which
would be imposed by the Federal Insurance Contributions Act, appropriated
for that purpose by the Political Subdivision. Contributions so collected
shall be paid into the Contribution Fund, as the Division may from time to
time prescribe, in partial discharge of the liability of the Political
Subdivision, but that failure to make such deduction shall not relieve the
employee or Political Subdivision from liability therefor.
C. Compliance with Regulations.
The Political Subdivision agrees to comply with such regulations as the
Division or Secretary may from time to time prescribe to carry out the
purposes of Section 218 of the Social Security Act, as amended.
D. Modifications to Agreement.
This Agreement may be modified, at the request of the Political Sub-
division, to include additional services not now included, such modification
to be consistent with the provisions of Section 218 of the Social Security
Act.
E. For future use.
F. For future use.
G. Adjustments , Refunds , and Interest on Delinquent Payments.
a. If more or less than the correct amount due, under Part (B) of this
Agreement, is paid or deducted with respect to any payment of remuneration,
proper adjustments or refund if adjustment is impracticable, with respect
to the amounts due shall be made, without interest, in such manner and at
such time as the Division shall prescribe.
b. In case the Political Subdivision 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 provided in (a) hereof, interest
from the due date until paid, at the rate established by law or regulation
under the Social Security Act or the enabling Act (CRS 24-51 , Part 7) ,
whichever is higher.
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c. Without prejudice to other available methods of collection, the
Division, 1n its discretion, may deduct such delinquent amounts plus interest
from any other monies, now or hereafter provideJ, payable to the Political
Subdivision by any department, agency or fu.d of the State, upon propLc
certification by the Division that the Political Subdivision 's said
delinquent accounts are due and payable.
H. Effective Date.
This Agreement shall be effective as of January 1. 1984
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This Agreement is submitted by and voluntarily entered into by the Political
Subdivision on this 10th day of March 1986
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Greeley Weld County Airport Authority
(Name of Political Subdivision)
Attest:
(0fficer � _�
(Officer
The foregoing Agreement is approved and accepted. f�uc.ug I" l S 1 y K(o
(Date)
STATE OF COLORADO
DEPARTMENT OF LABOR AND EMPLOYMENT
DIVISION OF EMPLOYMENT AND TRAINING
By .G
Supervisor
Public Employees ' Social Security .
Section
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OFFICE
SSA•
MODIFICATION NO. 339
to the
COLORADO STATE SOCIAL SECURITY AGREEMENT
WHEREAS, the Secretary of Health, Education, and Welfare, and the
State of Colorado, acting through its representative designated to
administer its responsibilities, entered into an agreement with the
Secretary on November 13, 1951 , for the purpose of extending coverage
under the provisions of the Social Security Act, as amended, to the
employees of the State and the political subdivisions of the State; and,
WHEREAS, Greeley-Weld County Airport Authority, a political
subdivision of the State, filed wage reports and contributions returns
under the Federal Insurance Contributions Act for the calendar quarter
ending with March 31 , 1986, in the belief that such action would result
in extending coverage under the provisions of the Social Security Act, as
amended; and,
WHEREAS, the filing of such wage reports and contributions returns
under the Federal Insurance Contributions Act was erroneous ; and,
WHEREAS, the political subdivision has estab'.ished that services of
its employees may be covered under the provisions of Section 218 of the
Social Security Act, as amended; and,
WHEREAS, the political subdivision has followed the incorrect
procedure in effectuating coverage; and,
WHEREAS, the State of Colorado and the Secretary of Health,
Education, and Welfare, desire to correct the above error in said
agreement;
NOW THEREFORE, the Secretary of Health, Education, and Welfare, and
the State of Colorado, acting through its representative designated to
administer its responsibilities under the above agreement, hereby agree
to and by this modification do add the above named political subdivision
to said agreement, with coverage effective as of January 1 , 1986, the
beginning of the period for which wage reports were first erroneously
filed under the Federal Insurance Contributions Act and acknowledge full
applicability of the terms of said agreement to:
Greeley-Weld County Airport Authority
Airport Manager
600 Crosier Avenue
Greeley, CO 80632
Services Covered: Services of employees in the coverage group (as
defined in section 218 (b)(5) of the Act) .
Excluded Services : None.
FURTHERMORE, it is hereby agreed that the reports and pry;nent, rode
pursuant to the provisions of the Feder i Insurance Contributions Act
with respect to the wages paid to employees of the Gretley—Weld County
Airport Authority for the quarter ending March 31 , 1C9c , in w' ch the
services of such employees are coverec under the agreement bc :ween the
State of Colorado end the Secretary of the uepartment of Healtt,
Education, and Welfare, pursuant to Section 216 cf the Socia- Security
Act, w',11 be consioe; ed as he, dg been paid pursuant tc the zgreemert.
It is understood, however, that the State is not relieved of its
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MODIFICATION NO. 339
to the
COLORADO STATE SOCIAL SECURITY AGREEMENT
(continued)
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liabilites with respect to the preparation of any supplemental wage
reports and payment of contributions for such periods in the event such
wage reports or contributions are necessary to conform retirement,
survivors, disability, and- hospital insurance coverage of services of the
employees involved in the prior periods to the terms of this agreement,
or, in the event any refund should be made of amounts paid as Federal
Insurance Contributions Act taxes when the same amount is payable under
this agreement.
If any refund is made of the amounts paid as taxes under the Federal
Insurance Contributions Act with respect to wages paid for services which
are covered under this agreement, the State will repay without regard to
the provisions of Section 218(q) such amounts upon receipt of notice from
the Social Security Administration. Interest will be charged with
respect to any payment not paid within the time prescribed by Regulation
No. 4, Section 404.1255.
A request for refund of amounts paid to the United States Internal
Revenue Servce pursuant to the provisions of the Federal Insurance �,,, -
Contributions Act with respect to the aforementioned period has not an4
willset be made: The employer's identification number under which the
reports and returns were made is 64-0938348.
Approved for the State of Colorado this 6-01 day of ' u cu r , 1936.
Harold G. Shirey, Suplk visor
Public Employees ' Social Security Section
Department of Labor & Employment
Approved this 1/� day of 0 ya47, 1986.
Richard D. Lamm, Governor, State of Colorado
i 4 > 6,-6/
en A. Valdez, Executive rector
Department of Labor & Emp o ent
ez-
Approved this '' day of , 198b. Ill
Secretary of Health & Human Services
Correction ( s ) rnpde per .. .. '
from ra+< of L4..... ..... .: . .�—
t i ' a l
date ''i tf-• •".... .. . Dated lo)1p/Q....
Tale
MODIFICATION NO. 355
TO COLORADO STATE SOCIAL SECURITY AGREEMENT
The Secretary of Health and Human Services and the State of Colorado,
acting through its representative designated to administer its responsibili-
ties under the agreement of November 13, 1951 hereby agree to change the
effective date to be as of January 1 , 1984 for the following political
subdivision instead of as specified in Modification No. 339 to the agreement.
Greeley-Weld County Airport Authority
The purpose of this modification is to correct an error which
occurred during the preparation of Modification No. 339, and to conform the
effective date to the date specified by Greeley-Weld County Airport Authority
in its agreement with the State of Colorado.
Approved for the State of Colorado this ;24A0 day of SEPfEMBCZ 1987
AI A ,&w
Harold G. Shirey, Sup visor
Public Employees' Social Security Section
Department of Labor and Employment
RECD°SSAlle9 .
Approved this U{CN day of SCa8 P76,e , 1987.
Roy Romer, Governor, State of Colorado SEP 1 6'87
DENVER REGION
By
Rober/4hoss, Executive Director
Department of Labor and Employment
Approved this if day of flan' , 1988.
Secretary of Health and Human Services
Social Security Administration
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