Jacksonville Ordinance Code § 116.1201 Coverage for officials and employees.
Sec. 116.1201. - Coverage for officials and employees.
(a) OASDI. It is hereby declared to be the policy and purpose of the City to extend to its employees and officials not excluded by law nor excepted herein, the benefits of the system of old-age, survivors, and disability insurance (OASDI) as authorized by the federal Social Security Act and amendments thereto [Title 42, United States Code, § 301 et seq.] and by F.S. Ch. 650, as amended; and to cover by such Act all services which constitute employment as defined in F.S. § 650.02 performed in the employ of the City by employees and officials, including elected officials except for services performed:
1. By an individual who is a member of the retirement system of the City;
2. By an individual who is employed to relieve such individual from unemployment;
3. In a hospital, home, or other institution by a patient or inmate thereof;
4. By any individual as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;
5. By an election official or election worker if the remuneration paid in a calendar year for such service is less than $1,000 with respect to service performed during any calendar year commencing on or after January 1, 1995, ending on or before December 31, 1999, and the adjusted amount determined under Section 218(c)(8)(B) of the Social Security Act for any calendar year commencing on or after January 1, 2000, with respect to service performed during such calendar year; or
6. By an employee in a position compensated solely on a fee basis which is treated pursuant to Section 1402(c)(2)(E) IRC as a trade or business for purposes of inclusion of such fees in net earnings from self-employment; for purposes of this subparagraph, except as provided in regulations prescribed by the Secretary, the term "retirement system" has the meaning given such term by Section 218(b)(4) of the Social Security Act;
7. By part-time, temporary and seasonal employees as provided in Internal Revenue Code Section 3121.
The above federal exceptions are provided for in Section 3121(b)(7)(F), Internal Revenue Code, and shall be deemed modified to conform to future enacted applicable federal provisions.
(b) Hospital insurance. Federally mandated hospital insurance (Medicare) coverage under the Social Security Act is required for City employees, including elected officials, hired after March 31, 1986.
(Ord. 69-1032-682, § 1; Ord. 70-650-526; Ord. 71-397-181; Ord. 72-803-389, § 1; Ord. 83-591-400, § 1; Ord. 83-1345-727, § 1; Ord. 84-712-303, § 1; Ord. 97-342-E, § 1; Ord. 2009-409-E, § 1)