§ 42:1004 — Contributions by state employees

A. Every employee of the state whose services are covered by an agreement entered into under R.S. 42:1003 shall be required to pay for the period of such coverage, contributions with respect to wages (as defined in R.S. 42:1002), equal to the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act 1 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, or his entry upon such service, after the enactment of this Chapter.
B. The contribution imposed by this Section shall be collected by the employer 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.
1 26 U.S.C.A. (I.R.C.1939) §1400 et seq.

Legislative History

Acts 1952, No. 204, §4. Amended by Acts 1955, No. 36, §4; Acts 2004, No. 280, §1, eff. July 1, 2004.