North Dakota § 52-10-02 - Definitions

§ 52-10-02. Definitions

For the purposes of this chapter: 1. "Employee" includes an officer of a state or political subdivision as well as all persons employed in and by regulatory boards, commissions, or councils recognized and established by the statutes of the state of North Dakota, except part-time elected persons or persons hired on a fee basis, if excluded by the federal-state agreement. 2. "Employer" means the state of North Dakota, and all its political subdivisions, and all of their departments and instrumentalities. 3. "Employment" means any service performed by an employee in the employ of the state, or any political subdivision thereof for such employer, except: a. Service which in the absence of an agreement entered into under this chapter would constitute "employment" as defined in the Social Security Act; or b. Service which under the Social Security Act may not be included in an agreement between the state and the secretary of health and human services. Service which under the Social Security Act may be included in an agreement only upon certification by the governor in accordance with section 218(d)(3) of that chapter [42 U.S.C. 418] must be included in the term "employment" if and when the governor issues, with respect to such service, a certificate to the secretary of health and human services pursuant to subsection 2 of section 52-10-07. 4. "Federal Insurance Contributions Act" means subchapters A and B of chapter 21 of the federal Internal Revenue Code of 1954 [26 U.S.C. 3101 et seq.], as such codes have been or may be from time to time amended; and the term "employees tax" means the tax imposed by section 3101 of the Internal Revenue Code of 1954 [26 U.S.C. 3101]. 5. "Political subdivision" includes an instrumentality of a state, of one or more of its political subdivisions, or of a state and one or more of its political subdivisions, but only if the 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 the juristic entity employees of the state or subdivisions. 6. "Secretary of health and human services" includes any individual to whom the secretary of health and human services has delegated any of the secretary's functions under the Social Security Act with respect to coverage under such Act of employees of states and their political subdivisions. 7. "Social Security Act" means the Act of the Congress approved August 14, 1935, chapter 531 [49 Stat. 620; 42 U.S.C. 301 et seq.], officially cited as the "Social Security Act", including regulations and requirements pursuant thereto, as the Act has been and may from time to time be amended. 8. "State agency" means the job insurance division of job service North Dakota. 9. "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 the term does 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.