2000 Minnesota Statutes

  355.03 Employees, contributions.  

    Subdivision 1.  Every employee of the state, or any of its 
 political subdivisions, whose services are covered by the 
 agreement entered into under section 355.02 shall be required to 
 pay for the period of such coverage, into the contribution fund 
 established by section 355.04, contributions, with respect to 
 wages, equal to the amount of the employee's tax which would be 
 imposed by the Federal Insurance Contributions Act if such 
 services constituted employment within the meaning of that act.  
 Such liability shall arise in consideration of the employee's 
 retention in the service of the state, or any of its political 
 subdivisions, or the employee's entry upon such service, after 
 the enactment of this chapter, as amended. 

    Subd. 2.  The contribution imposed by this section shall be 
 collected by deducting the amount of the contribution from wages 
 as and when paid, but failure to make such deduction shall not 
 relieve the employee from liability for such contribution.  

    Subd. 3.  If more or less than the correct amount of the 
 contribution imposed by this section is paid or deducted with 
 respect to any remuneration, proper adjustments, or refund if 
 adjustment is impracticable, shall be made, without interest, in 
 such manner and at such times as the state agency shall 
 prescribe.  

    HIST: 1955 c 665 s 4; 1959 c 558 s 5; 1986 c 444