(a) “Social Security Act” means the Act of Congress, approved the fourteenth day of August, one thousand nine hundred thirty-five, Chapter 531, 49 Statutes 620,¹ officially cited as the “Social Security Act” (including regulations and requirements issued pursuant thereto), as such act has been and may from time to time be amended.

(b) “Federal Insurance Contributions Act” means subchapter A of Chapter 9 of the Federal Internal Revenue Code of 1939,² and subchapters A and B of Chapter 21 of the Federal Internal Revenue Code of 1954;³ and “employe tax” means the tax imposed by section 1400 of the Code of 1939⁴ and section 3101 of the Code of 1954,⁵ as such codes have been and may, from time to time be amended.

(c) “Political subdivision” includes a city, borough, incorporated town, township, county, county institution district, school district, vocational school district, municipal authority, and any instrumentality or agency of the Commonwealth, or one or more of its political subdivisions or of the Commonwealth and one or more of its political subdivisions, but only if such instrumentality or agency is an entity which is legally separate and distinct from the Commonwealth or political subdivision, and only if its employes are not by virtue of their relation to such legal entity employes of the Commonwealth or political subdivision; except that the limitations upon instrumentalities or agencies of political subdivisions shall not apply in the case of joint-county departments of health. There shall be included in a political subdivisions, as defined herein, any department, agency, board or other means heretofore or hereafter created for the charge or the administration by the political subdivision, of property and estates dedicated to charitable uses to trusts, now or which shall hereafter become vested in or confided to the political subdivision.

(d) “State Agency” means the agency created under section three hereof.⁶

(e) “Federal Agency” includes any individual, department or agency as is charged, on behalf of the Federal Government, by or under the applicable Federal law, with the particular Federal function referred to in this act in connection with such term. With respect to action taken prior to the eleventh day of April 1953, “Federal Agency” refers to the Federal Security Administrator.

(f) “Employe” includes an officer or employe of the Commonwealth and each political subdivision or instrumentality thereof.

(g) “Employment” means service which, under the Social Security Act, may be included in an agreement only upon certification by the Governor, when the Governor in accordance with section 218(d)(3) of the Social Security Act⁷ issues with respect thereto a certificate to the Federal Secretary of Health, Education and Welfare, and any service performed by an employe of the Commonwealth or any political subdivision or instrumentality thereof, except (1) service which in the absence of an agreement entered into under this act would constitute “employment” as defined in the Social Security Act, or (2) service which under the applicable Federal Law may not be included in an agreement between the Commonwealth and the Federal Agency entered into under this act.

Civilian employes of National Guard Units of the Commonwealth, who are employed pursuant to section 90 of the National Defense Act of June 3, 1916, (32 USC, section 42),⁸ and paid from funds allotted to such units by the Department of Defense, and individuals employed pursuant to an agreement entered into pursuant to section 205 of the Agricultural Marketing Act of 1946 (7 USC 1624),⁹ or section 14 of the Perishable Agricultural Commodities Act of 1930 (7 USC 499n),¹⁰ between the Commonwealth and the United States Department of Agriculture, to perform services as inspectors of agricultural products shall be deemed to be employes of the Commonwealth.

(h) “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 such term shall 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.

(i) “Applicable Federal Law” refers to the provisions of the Federal Social Security Act (including Federal regulations and requirements issued pursuant thereto), as such provisions have been and may from time to time be amended, which provide for extending the benefits of Title II of the Social Security Act¹¹ to employes of states, political subdivisions and their instrumentalities.

(j) “State Treasurer” means the treasurer of the Commonwealth of Pennsylvania.

(k) “Head of the Department”, as applied to State employes, means the head of the department or branch of service not a department of the Commonwealth of Pennsylvania, of which the State employe is a member.

(l) “Treasurer or Paying Officer” means the treasurer or paying officer of the department or branch of service not a department of the Commonwealth of Pennsylvania, of which the State employe is a member.