§ 24-53-101 — Definitions

Colorado § 24-53-101

• Jurisdiction: Colorado
• Title 24: Government
• Art.: Public Employees' Social Security

Text

As used in this article, unless the context otherwise
requires:

(1) Department means the department of labor and employment created
pursuant to the provisions of section 24-1-121.

(2) Employee means a person performing service which constitutes
employment, as defined in this section, for a political subdivision of the state, as
defined in this section.

(3) Employment means any service performed by an employee of a political
subdivision of the state, except for:

(a) Service which, in the absence of an agreement entered into pursuant to
the provisions of this article, would otherwise constitute employment as defined
in the social security act;

(b) Service which, pursuant to the provisions of the social security act, may
not be included in an agreement between the state and the secretary entered into
pursuant to the provisions of this article;

(c) Service in any class of positions the compensation for which is on a fee
basis, except for any county sheriff, treasurer, clerk and recorder, judge, and their
clerks, deputies, and assistants;

(d) Service in any class of positions filled by popular election if so provided
for in the plan submitted by the political subdivision pursuant to the provisions of
section 24-53-104; or

(e) Service in any class of positions covered by an existing retirement system
which is supported in whole or in part by the state or any of its political subdivisions.

(4) 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 1986, as amended.

(5) Political subdivision includes an instrumentality of this state, or of 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 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 does not include a school district.

(6) Secretary means the secretary of health and human services and
includes any individual to whom the secretary has delegated any of his functions
specified in the social security act with respect to coverage pursuant to such act of
employees of states and their political subdivisions.

(7) Sick pay means any payment made on account of sickness or accident
disability of the type specified in section 209 (b) or (d) of the social security act.

(8) 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.

(9) Wages means all remuneration for employment, as defined in this
section, including the fair cash value of all remuneration paid in any medium other
than cash; except that such 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.

Legislative History

Source: L. 87: Entire article added, p. 1078, � 2, effective July 1. L. 2000: (4) amended, p. 1863, � 82, effective August 2.