[Ord. 308, 9/2/1952; as amended by Ord. 675, 11/17/1986]
It is the considered opinion of this body that the extension
of the Social Security System to employees and officers of the Borough
of Emmaus will be of great benefit, not only to the employees of the
Borough by providing that said employees and officers may participate
in the provisions of the Old Age and Survivors Insurance System, but
will also be of great benefit to the Borough of Emmaus by enabling
it to attract and retain in employment the best of personnel and thus
increase the efficiency of its government.
The 1951 Session of the General Assembly of the Commonwealth
of Pennsylvania, in regular session, enacted a statute, known as Act
No. 491, which is the enabling Act provided for in Section 218 of
Public Law 734, 61st Congress, which designated the Secretary of Labor
and Industry of the Commonwealth of Pennsylvania to act as the "State
Agency" to implement the coverage of employees and officer under the
said Old Age and Survivors Insurance System. The Borough of Emmaus
is hereby authorized to execute and deliver to the State Agency a
plan, or plans, and agreement, required under Section 6 of said Enabling
Act and Social Security Act, to extend coverage to employees and officers
of the Borough of Emmaus and do all other necessary things to effectuate
coverage of employees and officers under the Old Age and Survivors
Insurance System.
The Borough Manager is hereby authorized to establish a system
of payroll deduction to be matched by payments by the Borough of Emmaus
to be made into the Contribution Fund of the Social Security Act through
the office of the State Agency, and to make charges of this tax to
the fund, or funds, from which wage or salary payments are issued
to employees of the Borough of Emmaus. Such payments are to be made
in accordance with the provisions of the law and regulations promulgated
by the State Agency and the Federal Security Administrator. Such payments
which are delinquent shall bear interest at the rate of 1/2 of 1%
per month until such time as payments are made.
Appropriation is hereby made from the general fund of the Borough
of Emmaus in the necessary amount to pay into the contribution fund
as provided in Section 4 of the Enabling Act and in accordance with
the plan, or plans, and agreement. Authority is given to the Mayor
and the Borough Manager of Emmaus to enter into an agreement with
the State Agency, which agreement shall be in accordance with Act
No. 491 and with paragraph 213 of the Social Security Act. Such plan
and agreement shall provide that the participation of the Borough
of Emmaus shall commence as of January 1, 1951.