For the purposes of this part:

“Employee” includes an officer of the State or political subdivision thereof.

“Employment” means any service performed by an employee in the employ of the State, or any political subdivision thereof, for that employer, except:

(1) Service that, in the absence of an agreement entered into under this part, would constitute “employment” as defined in the Social Security Act; or

(2) Service that under the Social Security Act may not be included in an agreement between the State and the Department of Health and Human Services entered into under this part. Service that 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 Act shall be included in the term “employment” if and when the governor issues, with respect to the service, a certificate to the Secretary of Health and Human Services pursuant to § 88-219.

“Federal Insurance Contributions Act” means subchapter A of chapter 9 of the Internal Revenue Code of 1939 and subchapters A and B of chapter 21 of the Internal Revenue Code of 1954, as those Codes have been and may from time to time be amended; and the term “employee tax” means the tax imposed by section 1400 of the Code of 1939 and section 3101 of the Code of 1954.

“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, but only if the instrumentality is a juristic entity that 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 subdivision.

“Secretary of Health and Human Services” includes an 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 the Act of employees of the states and territories and their political subdivisions.

“Social Security Act” means the Act of Congress approved August 14, 1935, chapter JURISDICTION AND PROCEDURE” class=”unlinked-ref” datatype=”S” sessionyear=”2022″ statecd=”HI”>531, 49 Statutes At Large 620, officially cited as the “Social Security Act”, (including regulations and requirements issued pursuant thereto), as that Act has been and may from time to time be amended.

“State agency” means the executive director of the state employees’ retirement system.

“Wages” means all remuneration for employment as defined in this section, including the cash value of all remuneration paid in any medium other than cash, except that the term shall not include that part of the remuneration that, 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.