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355.13 Employees, contributions.

Subdivision 1. Effective retroactively with respect to services performed after December 31, 1954, by its employees who are such on the date of the agreement or modification, each and every employing unit shall pay into the contribution fund contributions with respect to wages equal to the sum of the taxes which would be imposed by the Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of that act.

Subd. 2. Effective retroactively with respect to services performed after December 31, 1954, by persons who are its employees on the date of the agreement or modification, each and every employing unit is authorized, in consideration of the employee's retention in, or entry upon, employment after April 22, 1955, to impose upon each employee a contribution with respect to the employee's wages not exceeding the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act if the employment services constituted employment within the meaning of that act, and to deduct the amount of the contribution from the employee's wages as and when paid. Contributions so collected shall be paid into the contribution fund in partial discharge of the liability of each and every employing unit in respect thereto. Failure to deduct the contribution shall not relieve the employee or the employing unit of liability therefor.

Subd. 3. Delinquent payments due under this section, with interest at the rate of six percent per annum, may be recovered by action in a court of competent jurisdiction against each and every employing unit liable therefor or may, at the request of the state agency, be deducted from any other moneys payable to such employing unit by any department or agency of the state.

HIST: 1955 c 684 s 3; 1959 c 633 s 4; 1981 c 224 s 146

Official Publication of the State of Minnesota
Revisor of Statutes