68-602 Terms, defined.
68-602. Terms, defined.Forpurposes of sections 68-601 to 68-631, unlessthe context otherwise requires:(1) Wages shall mean all remuneration for employment, including thecash value of all remuneration paid in any medium other than cash, exceptthat wages shall not include that part of such remuneration which, even ifit were for employment within the meaning of the Federal Insurance ContributionsAct, would not constitute wages within the meaning of the act;(2) Employment shall mean any service performed by an employee in theemploy of the State of Nebraska or any political subdivision thereof for suchemployer except (a) service which, in the absence of an agreement enteredinto under sections 68-601 to 68-631, wouldconstitute employment as defined in the Social Security Act or (b) servicewhich under the act may not be included in an agreement between the stateand the Secretary of Health and Human Services entered into under sections 68-601 to 68-631. Servicewhich under the act may be included in an agreement only upon certificationby the Governor in accordance with section 218(d)(3) of the act shall be includedin the term employment if and when the Governor issues, with respect to suchservice, a certificate to the Secretary of Health and Human Services pursuantto subsection (2) of section 68-624;(3) Employee shall include an officer of the state or a political subdivisionthereof;(4) State agency shall mean the Director of Administrative Services;(5) Secretary of Health and Human Services shall include any individualto whom the Secretary of Health and Human Services has delegated any functionsunder the Social Security Act with respect to coverage under such act of employeesof states and their political subdivisions and, with respect to any actiontaken prior to April 11, 1953, includes the Federal Security Administratorand any individual to whom such administrator had delegated any such function;(6) Political subdivision shall include an instrumentality of the state,of one or more of its political subdivisions, or of the state and one or moreof its political subdivisions, but only if such instrumentality is a juristicentity which is essentially legally separate and distinct from the state orsubdivision and only if its employees are not by virtue of their relationto such juristic entity employees of the state or subdivision;(7) Social Security Act shall mean the Act of Congress approved August14, 1935, Chapter 531, 49 Stat. 620, officially cited as the Social SecurityAct, including regulations and requirements issued pursuant thereto, as suchact has been amended or recodified to December 25, 1969, and may from timeto time hereafter be amended or recodified; and(8) Federal Insurance Contributions Act shall mean Chapter 21, subchaptersA, B, and C of the Internal Revenue Code, and the term employee tax shallmean the tax imposed by section 3101 of such code. SourceLaws 1951, c. 297, § 2, p. 978; Laws 1955, c. 264, § 2, p. 813; Laws 1969, c. 536, § 1, p. 2181; Laws 1977, LB 194, § 1; Laws 1984, LB 933, § 2; Laws 1990, LB 820, § 2; Laws 1995, LB 574, § 57; Laws 2000, LB 1216, § 9; Laws 2010, LB684, § 2.Effective Date: July 15, 2010AnnotationsA member of a county mental health board, appointed pursuant to statute, is an "officer of the state or a political subdivision thereof" and, as such, is an employee of the State of Nebraska for the purposes of the Social Security Act. Sullivan v. Hajny, 210 Neb. 481, 315 N.W.2d 443 (1982).