1999 Minnesota Statutes

     355.78 Current employer-employee contributions.  

    Subdivision 1.  With respect to services performed after 
 the date of execution of the agreement or modification, each 
 public hospital shall be obligated to pay employer contributions 
 with respect to wages earned by hospital employees included in 
 the agreement or modification in an amount equal to the employer 
 taxes which would be imposed by the Federal Insurance 
 Contributions Act if the services covered by the agreement or 
 modification constituted employment within the meaning of the 
 act.  This amount shall be paid by the public hospital directly 
 if it is a political subdivision with the powers under law to 
 raise revenue by taxes or it shall be paid by the political 
 subdivision operating the public hospital if such hospital does 
 not have the power under law to raise revenue by taxes.  
 Contributions so made shall be paid into the contribution fund 
 provided for in the Enabling Act.  

    Subd. 2.  With respect to services performed after the date 
 of execution of the agreement or modification, each hospital 
 employee included in the agreement or modification shall pay 
 contributions with respect to wages and the same shall be 
 deducted from the employee's wages as and when paid in an amount 
 equal to the employee tax which would be imposed by the Federal 
 Insurance Contributions Act if the services covered by the 
 agreement or modification constituted employment within the 
 meaning of that act.  Contributions so made shall be paid into 
 the contribution fund provided for in the Enabling Act in 
 partial discharge of the liability of the state and each 
 political subdivision in respect thereto.  Failure to deduct 
 such contribution shall not relieve the hospital employee, or 
 the state or the political subdivision, from liability therefor. 

    HIST: 1963 c 793 s 8; 1986 c 444