AGO 1991-015.

Case DateApril 12, 1991
CourtConnecticut
Connecticut Attorney General Opinions 1991. AGO 1991-015. April 12, 1991Opinion No. 1991-015Honorable William E. Curry, Jr.Office of the Comptroller55 Elm StreetHartford, CT 06106 Dear Mr. Curry: In 1961, the Attorney General's Office issued an opinion to the State Employees' Retirement Commission concerning the interaction between 1961 Conn. Pub. Acts No. 295 and federal Social Security reporting requirements. The opinion concluded that the State must report, for FICA (Federal Insurance Contributions Act) purposes, all fees and salaries, from all sources, paid to sheriffs and chief deputy sheriffs. Former State Comptroller J. Edward Caldwell requested us, by letter dated December 18, 1990, to r-evaluate our 1961 opinion in light of current Social Security laws. We conclude that, under federally-mandated Social Security reporting requirement, the State must report to the Social Security Administration ("SSA") all remuneration paid by t he State to sheriffs and chief deputy sheriffs in the form of both salaries and fees, with the exception of fees paid for service of process. Social Security coverage is provided to state employees who are remunerated by salary, 20 C.F.R. § 404.1020(a)(1) (1989), or by fee, 20 C.F.R. § 404.1073(b)(1), so long as the State's section 218 agreement provides for such coverage. 26 U.S.C.A. § 3121(b)(7)(E). The section 218 agreement between the State of Connecticut and the federal government extends Social Security coverage to services performed by individuals as employees of the State, when such individuals are compensated by both salary and fee(s). By statute, sheriffs and chief deputy sheriffs are employees for purposes of the State Employees Retirement System insofar as their salaries are concerned. Conn. Gen. Stat. §§ 5-187, 5-160. Members of the State Employees Retirement System are covered under the State's section 218 agreement with SSA.1 The State is thus responsible for withholding FICA taxes on salaries paid to sheriffs and chief deputy sheriffs. Public Act 295, as cited in our 1961 opinion, is currently codified in Conn. Gen. Stat. § 5-187, which states: §5-187. Sheriffs and chief deputies
(a) For the purposes of this chapter, the sheriff of each county and the chief deputy sheriff of each county are employees of the state so far as salaries received by them from the state are concerned, including
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