1997 Minnesota Statutes

     355.628 Social security contributions. 

    Subdivision 1.    Employer contributions.  Employer 
 contributions required under the agreement or modification under 
 section 355.627 and payments required by section 355.49 must be 
 paid by the senate, the house of representatives, or the 
 relevant constitutional office, whichever applies. 

    Subd. 2.    Employee contributions; deduction from wages. 
  (a) After the date on which the agreement or modification 
 under section 355.627 is executed, there must be paid as a 
 deduction from wages an employee contribution by legislators or 
 constitutional officers in an amount equal to the tax that would 
 be imposed by the Federal Insurance Contributions Act if the 
 service constituted employment within the meaning of the act. 

    (b) Contributions made under this subdivision must be paid 
 into the contribution fund in partial discharge of the employer 
 liability for social security coverage. 

    (c) A failure to deduct employee contributions does not 
 relieve the legislator or constitutional officer or the senate, 
 the house of representatives, or the relevant constitutional 
 office of the liability to make the contribution. 

    HIST: 1997 c 233 art 2 s 14 

*   NOTE:  This section, as added by Laws 1997, chapter 233, 
*article 2, section 14, is effective July 1, 1998.  Laws 1997, 
*chapter 233, article 2, section 17.