The state agency is hereby authorized on behalf of the State to maintain in full force and effect the agreement and modifications thereof entered into between the State and the Federal Security Administrator on and after November 24, 1953, and with the approval of the Governor to enter into modification thereof (hereafter included in the term "agreement") with the Secretary, consistent with the terms and provisions of NRS 287.050 to 287.240, inclusive, for the purpose of extending the benefits of the Federal Old-Age and Survivors Insurance System to employees of the State or any political subdivision thereof with respect to services specified in the agreement which constitute employment (as defined in NRS 287.080). The agreement may contain provisions relating to coverage, benefits, contributions, effective date, modification and termination of the agreement, administration and other appropriate provisions which the state agency and the Secretary agree upon, but, except as may be otherwise required by or under the Social Security Act as to the services to be covered, the agreement shall provide in effect that:
1. Benefits will be provided for employees whose services are covered by the agreement (and their dependents and survivors) on the same basis as though such services constituted employment within the meaning of Title II of the Social Security Act.2. The state will pay to the Secretary of the Treasury, at the time or times prescribed under the Social Security Act, contributions with respect to wages (as defined in NRS 287.140), equal to the sum of the taxes which would be imposed by the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that Act.3. The agreement shall be effective with respect to services in employment covered by the agreement performed after a date specified therein but in no event may it be effective with respect to any services performed earlier than the last day of the sixth calendar year preceding the year in which the agreement is entered into or in which the modification of the agreement making it applicable to such services is entered into, except that:(a) A modification entered into after December 31, 1954, and prior to January 1, 1958, may be effective with respect to services performed after December 31, 1954, or after a later date specified in the modification; and(b) Where the State or a political subdivision of the State has attempted to secure the extension of the benefits provided by Title II of the Social Security Act to its employees, or to any of its employees constituting a coverage group as that term is defined in Section 218 of the Social Security Act, but through error has pursued improper procedures, or where any modification to the agreement heretofore or hereafter executed contains an error, a modification may be executed effective with respect to services performed by those employees of the State or of the political subdivision, as the case may be, as of that date as of which a modification could have been effective if proper procedures had been pursued or if no error had occurred in the modification by which benefits were sought to be secured.4. All services which constitute employment (as defined in NRS 287.080) and are performed in the employ of the State by employees of the State may be covered by the agreement.5. All services which: (a) Constitute employment (as defined in NRS 287.080);(b) Are performed in the employ of a political subdivision of the State; and(c) Are covered by a plan which is in conformity with the terms of the agreement and has been approved by the state agency under NRS 287.180, shall be covered by the agreement.
[Part 3:420:1955]-(NRS A 1957, 185; 1977, 479)[Part 3:420:1955] - (NRS A 1957, 185; 1977, 479)