59-1101. ACCEPTANCE OF BENEFITS OF FEDERAL SOCIAL SECURITY ACT. (1) The state of Idaho on behalf of all of its officers and employees and the officers and employees of all of its agencies, counties and cities and of any and all of its municipal corporations, political subdivisions, governmental entities, independent bodies corporate and politic or […]
59-1101A. AUTHORITY TO ACCESS RECORDS. The state controller serving as the state social security administrator shall take such actions as may be necessary to ensure compliance with 42 U.S.C. section 418 and for this purpose shall have the power and authorization to inspect and copy, at any reasonable time, the records maintained by an agency […]
59-1102. PAYROLL AND SALARY DEDUCTIONS. Any and all officials, boards, commissions, directors and boards having charge and preparation of payrolls and payment of salaries and wages to officers and employees of the state of Idaho, or any of its political subdivisions as set forth in section 59-1101, are hereby authorized and directed to make payroll […]
59-1103. EXISTING RIGHTS PRESERVED. Nothing contained in this act should deprive any person of benefit under any existing retirement system, nor repeal, amend, modify or supersede any law, charter, amendment or ordinance established or pertaining to existing retirement systems. History: [59-1103, added 1949, ch. 285, sec. 3, p. 586.]
59-1104. INCLUSION OF EMPLOYEES — TIME ALLOWED. Each department and agency of the state of Idaho, and each political subdivision as defined in section 59-1101, which shall pay and disburse salary and wages separately shall have ninety (90) days from and after the date when the Federal Social Security Act shall be amended to include […]
59-1105. CONTRIBUTIONS FROM LOCAL ENTITIES. Under policies and procedures to be prescribed by the state controller, each municipal corporation, political subdivision, drainage or irrigation district, hereinafter referred to as public employer, coming within the provisions of this chapter, shall remit to the state controller the amounts required to be withheld from the salary or wages […]
59-1106. STATE TRUST FUND ESTABLISHED. There is hereby established a fund in the state treasury to be known as the social security trust fund for the sole purpose of receiving contributions of the state and political subdivisions, and taxes on employees, under the Federal Old Age and Survivors Insurance program, under Public Law 734, 81st […]
59-1106A. REVOLVING ACCOUNT FOR SOCIAL SECURITY ADMINISTRATION. There is hereby appropriated out of the general account in the state operating fund, not otherwise appropriated, the sum of fifty thousand dollars ($50,000) to be used as a revolving account in the state treasury by the state controller to handle remittances that must be made to the […]
59-1107. PAYMENTS FROM STATE TRUST FUND. Moneys now or hereafter in such fund are hereby appropriated to the state board of examiners for the sole purpose of making payments to the United States in accordance with said Public Law 734. Such payments shall be made in such amounts and at such times as the state […]
59-1107A. RECOVERY OF OVERPAYMENTS — PAYMENT OF EXPENSES AND DISTRIBUTION OF RECOVERIES. The state controller is authorized to recover on behalf of the state and all governmental entities enumerated in section 59-1101, Idaho Code, and on behalf of all officers and employees thereof, social security overpayments made to the United States treasury. The expenses incurred […]
59-1108. RECEIPTS OF STATE TRUST FUND. Collections into said fund shall be paid into said fund under such policies and procedures as shall be prescribed by the state controller, and shall consist of all moneys received from the various political subdivisions of the state, all state contributions for participation in the Federal Old Age and […]
59-1109. APPROPRIATIONS — DATE OF TRANSFER. Appropriations from the general fund of the state for the purposes of said Public Law 734, in accordance with sections 59-1101—59-1104, shall be transferred into said social security trust fund on the effective date of any such appropriation acts. History: [59-1109, added 1951, ch. 18, sec. 4, p. 27.]
59-1110. ASSESSMENT OF SPECIAL FUNDS. The state board of examiners shall assess any special fund of the state from which salaries are paid, for the full amount due as state participation, when and as the state controller shall certify such amounts as due and payable; and all such amounts are hereby appropriated for transfer from […]
59-1111. PAYMENTS BY ENDOWED INSTITUTIONS. When any endowed institution pays salaries and wages from its endowment earning funds, state contributions covering such salaries and wages shall be paid from any amount appropriated and transferred from the general fund of the state of Idaho as herein provided. History: [59-1111, added 1951, ch. 18, sec. 6, p. […]
59-1112. PAYMENTS FROM SPECIAL FUNDS. When any fund except endowment earning funds, is defined or dedicated to particular purpose or purposes, then the legislature hereby declares that the payment of state contributions in participation on salaries and wages paid from such fund for such purposes is in accord with such purpose or purposes. History: [59-1112, […]
59-1113. REFERENDUM ON ACCEPTANCE BY GOVERNMENTAL RETIREMENT SERVICES. The governor of the state of Idaho is hereby empowered to authorize a referendum, and to designate any agency or individual to supervise its conduct, in accordance with the requirements of section 218(d) (3) of the Federal Social Security Act, on the question of whether service in […]
59-1114. MAJORITY FAVORING ACCEPTANCE — AGREEMENT ENTERED INTO FOR COVERAGE. Should a majority of the eligible members of a retirement system established by the state or by a political subdivision thereof, in a referendum held in accordance with section 218(d) (3) of the Federal Social Security Act, vote favorably for inclusion of positions covered by […]
59-1115. EMPLOYER’S PORTION OF SOCIAL SECURITY TAX FOR SCHOOL DISTRICT PERSONNEL. The board of trustees of each class of school district, shall pay the employer’s social security tax for its personnel, as required by federal law. The department of education shall transmit to the school districts from the appropriation made for that purpose the amount […]
