{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-705.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-705.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-705.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-705.html"}],"law_id":61588,"edition_id":1,"section_id":61588,"structure_id":15897,"section_number":"51.1-705","catch_line":"Plans of agreement for coverage of employees of political subdivisions","history":"1952, c. 2, \u00a7 51-111.5; 1956, c. 561; 1977, c. 620; 1981, c. 479; 1982, c. 579; 1984, c. 430; 1990, c. 832; 2005, c. 902.","full_text":"A\n\nAny political subdivision of the Commonwealth which desires coverage for its employees, shall submit a plan of agreement for extending the benefits of the Social Security Act to its employees to the state social security administrator for approval. The state social security administrator shall approve plans of agreement or amendments to plans of agreement that conform to the state social security administrator’s rules and policies, except that no plan of agreement or amendment shall be approved or adopted unless it:1\n\nConforms with the requirements of the applicable federal law and with the agreement entered into under § 51.1-702.2\n\nProvides that all services which constitute employment and are performed in the employ of the political subdivision by any employees thereof shall be covered by the plan of agreement.3\n\nSpecifies the source from which the funds necessary to make the payments required by subsection C of this section are expected to be derived and contains reasonable assurance that the source will be adequate for such purpose.4\n\nProvides for the proper and efficient administration of the plan of agreement.5\n\nProvides that the political subdivision shall make such reports, in such form and containing such information, as the state social security administrator may require and comply with such provisions as the state social security administrator or the federal agency may find necessary to ensure the correctness and verification of such reports.B\n\nThe state social security administrator shall not finally refuse to approve a plan of agreement submitted under subsection A without reasonable notice and opportunity for hearing to each political subdivision affected.C\n\nEach political subdivision which has a plan of agreement approved under this section shall pay to the Internal Revenue Service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that Act.D\n\nEvery political subdivision required to make payments under subsection C is authorized to impose upon its employees, as to services which are covered by an approved plan of agreement, a contribution with respect to wages, not exceeding the amount of tax which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act and to deduct the amount of such contribution from wages. Failure to make such deduction shall not relieve the employee from liability for such contribution.","order_by":null,"text":{"0":{"id":224890,"text":"Any political subdivision of the Commonwealth which desires coverage for its employees, shall submit a plan of agreement for extending the benefits of the Social Security Act to its employees to the state social security administrator for approval. The state social security administrator shall approve plans of agreement or amendments to plans of agreement that conform to the state social security administrator’s rules and policies, except that no plan of agreement or amendment shall be approved or adopted unless it:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":224891,"text":"Conforms with the requirements of the applicable federal law and with the agreement entered into under § 51.1-702.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":224892,"text":"Provides that all services which constitute employment and are performed in the employ of the political subdivision by any employees thereof shall be covered by the plan of agreement.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":224893,"text":"Specifies the source from which the funds necessary to make the payments required by subsection C of this section are expected to be derived and contains reasonable assurance that the source will be adequate for such purpose.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":224894,"text":"Provides for the proper and efficient administration of the plan of agreement.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":224895,"text":"Provides that the political subdivision shall make such reports, in such form and containing such information, as the state social security administrator may require and comply with such provisions as the state social security administrator or the federal agency may find necessary to ensure the correctness and verification of such reports.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"6":{"id":224896,"text":"The state social security administrator shall not finally refuse to approve a plan of agreement submitted under subsection A without reasonable notice and opportunity for hearing to each political subdivision affected.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A5","next_prefix":"C"},"7":{"id":224897,"text":"Each political subdivision which has a plan of agreement approved under this section shall pay to the Internal Revenue Service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that Act.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"8":{"id":224898,"text":"Every political subdivision required to make payments under subsection C is authorized to impose upon its employees, as to services which are covered by an approved plan of agreement, a contribution with respect to wages, not exceeding the amount of tax which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act and to deduct the amount of such contribution from wages. Failure to make such deduction shall not relieve the employee from liability for such contribution.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15897,"edition_id":1,"name":"Federal Social Security for State and Local Employees","identifier":"7","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 04:01:26","date_modified":"2026-06-26 04:01:26","permalink":{"id":236245,"object_type":"structure","relational_id":15897,"identifier":"7","token":"51.1\/7","url":"\/51.1\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12947,"edition_id":1,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":235029,"object_type":"structure","relational_id":12947,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62567,"structure_id":15897,"section_number":"51.1-700","catch_line":"Definitions","url":"\/51.1-700\/","token":"51.1\/7\/51.1-700","metadata":false},{"id":66432,"structure_id":15897,"section_number":"51.1-701","catch_line":"Rules and policies","url":"\/51.1-701\/","token":"51.1\/7\/51.1-701","metadata":false},{"id":84391,"structure_id":15897,"section_number":"51.1-702","catch_line":"Federal-state agreement","url":"\/51.1-702\/","token":"51.1\/7\/51.1-702","metadata":false},{"id":70837,"structure_id":15897,"section_number":"51.1-703","catch_line":"Interstate agreements","url":"\/51.1-703\/","token":"51.1\/7\/51.1-703","metadata":false},{"id":71917,"structure_id":15897,"section_number":"51.1-704","catch_line":"Contributions by state employees","url":"\/51.1-704\/","token":"51.1\/7\/51.1-704","metadata":false},{"id":61588,"structure_id":15897,"section_number":"51.1-705","catch_line":"Plans of agreement for coverage of employees of political subdivisions","url":"\/51.1-705\/","token":"51.1\/7\/51.1-705","metadata":false},{"id":73287,"structure_id":15897,"section_number":"51.1-706","catch_line":"Source of contributions","url":"\/51.1-706\/","token":"51.1\/7\/51.1-706","metadata":false},{"id":66881,"structure_id":15897,"section_number":"51.1-707","catch_line":"Authority of state social security administrator","url":"\/51.1-707\/","token":"51.1\/7\/51.1-707","metadata":false}],"previous_section":{"id":71917,"structure_id":15897,"section_number":"51.1-704","catch_line":"Contributions by state employees","url":"\/51.1-704\/","token":"51.1\/7\/51.1-704","metadata":false},"next_section":{"id":73287,"structure_id":15897,"section_number":"51.1-706","catch_line":"Source of contributions","url":"\/51.1-706\/","token":"51.1\/7\/51.1-706","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-705\/","history_text":"

This law was first created in 1952. The record of its establishment is cataloged in chapter 2 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1952 \u201cActs\u201d aren\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 561; in 1977, chapter 620; in 1981, chapter 479; in 1982, chapter 579; in 1984, chapter 430; in 1990, chapter 832; in 2005, chapter 902<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":236267,"object_type":"law","relational_id":61588,"identifier":"51.1-705","token":"51.1\/7\/51.1-705","url":"\/51.1-705\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-705\/","token":"51.1\/7\/51.1-705","dublin_core":{"Title":"Plans of agreement for coverage of employees of political subdivisions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-705","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any political subdivision<\/span> of the Commonwealth which desires coverage for its employees, shall submit a plan of agreement<\/span> for extending the benefits of the Social Security Act<\/span> to its employees to the state social security administrator<\/span> for approval. The state social security administrator<\/span> shall approve plans of agreement or amendments to plans of agreement that conform to the state social security administrator<\/span>’s rules and policies, except that no plan of agreement<\/span> or amendment shall be approved or adopted unless it: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Conforms with the requirements of the applicable federal law<\/span> and with the agreement entered into under § 51.1-702<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Provides that all services which constitute employment<\/span> and are performed in the employ of the political subdivision<\/span> by any employees thereof shall be covered by the plan of agreement<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Specifies the source from which the funds necessary to make the payments required by subsection C of this section are expected to be derived and contains reasonable assurance that the source will be adequate for such purpose. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Provides for the proper and efficient administration of the plan of agreement<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Provides that the political subdivision<\/span> shall make such reports, in such form and containing such information, as the state social security administrator<\/span> may require and comply with such provisions as the state social security administrator<\/span> or the federal agency<\/span> may find necessary to ensure the correctness and verification of such reports. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The state social security administrator<\/span> shall not finally refuse to approve a plan of agreement<\/span> submitted under subsection A without reasonable notice and opportunity for hearing<\/span> to each political subdivision<\/span> affected. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Each political subdivision<\/span> which has a plan of agreement<\/span> approved under this section shall pay to the Internal Revenue Service, at such time or times as may be required by applicable federal law<\/span>, contributions with respect to wages<\/span>, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act<\/span> if the services covered by the agreement constituted employment<\/span> within the meaning of that Act. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Every political subdivision<\/span> required to make payments under subsection C is authorized to impose upon its employees, as to services which are covered by an approved plan of agreement<\/span>, a contribution with respect to wages<\/span>, not exceeding the amount of tax which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act<\/span> if such services constituted employment<\/span> within the meaning of that Act and to deduct the amount of such contribution from wages<\/span>. Failure to make such deduction shall not relieve the employee from liability for such contribution. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPLANS OF AGREEMENT FOR COVERAGE OF EMPLOYEES OF POLITICAL SUBDIVISIONS (\u00a7\n51.1-705)\n\nA. Any political subdivision of the Commonwealth which desires coverage for its\nemployees, shall submit a plan of agreement for extending the benefits of the\nSocial Security Act to its employees to the state social security administrator\nfor approval. The state social security administrator shall approve plans of\nagreement or amendments to plans of agreement that conform to the state social\nsecurity administrator’s rules and policies, except that no plan of\nagreement or amendment shall be approved or adopted unless it:\n\n 1. Conforms with the requirements of the applicable federal law and with the\n agreement entered into under § 51.1-702.\n\n 2. Provides that all services which constitute employment and are performed in\n the employ of the political subdivision by any employees thereof shall be\n covered by the plan of agreement.\n\n 3. Specifies the source from which the funds necessary to make the payments\n required by subsection C of this section are expected to be derived and\n contains reasonable assurance that the source will be adequate for such\n purpose.\n\n 4. Provides for the proper and efficient administration of the plan of\n agreement.\n\n 5. Provides that the political subdivision shall make such reports, in such\n form and containing such information, as the state social security\n administrator may require and comply with such provisions as the state social\n security administrator or the federal agency may find necessary to ensure the\n correctness and verification of such reports.\n\nB. The state social security administrator shall not finally refuse to approve a\nplan of agreement submitted under subsection A without reasonable notice and\nopportunity for hearing to each political subdivision affected.\n\nC. Each political subdivision which has a plan of agreement approved under this\nsection shall pay to the Internal Revenue Service, at such time or times as may\nbe required by applicable federal law, contributions with respect to wages,\nequal to the applicable taxes which would be imposed by the “Rate of\nTax” sections of the Federal Insurance Contributions Act if the services\ncovered by the agreement constituted employment within the meaning of that Act.\n\nD. Every political subdivision required to make payments under subsection C is\nauthorized to impose upon its employees, as to services which are covered by an\napproved plan of agreement, a contribution with respect to wages, not exceeding\nthe amount of tax which would be imposed by the “Rate of Tax”\nsections of the Federal Insurance Contributions Act if such services constituted\nemployment within the meaning of that Act and to deduct the amount of such\ncontribution from wages. Failure to make such deduction shall not relieve the\nemployee from liability for such contribution.\n\nHISTORY: 1952, c. 2, \u00a7 51-111.5; 1956, c. 561; 1977, c. 620; 1981, c. 479;\n1982, c. 579; 1984, c. 430; 1990, c. 832; 2005, c. 902.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}