§ 52-10-04 — Contributions by employees of the state and of political subdivisions

North Dakota § 52-10-04

• Jurisdiction: North Dakota
• Title 52: Social Security
• Ch. 52-10: Public Employees Under Federal Social Security

Text

1. Every employee of the state or of a political subdivision and every employer is required
to pay for the period of such coverage, into the contribution fund established by
section 52-10-06, contributions, with respect to wages, as defined in section 52-10-02,
equal to the amount of the tax which would be imposed by the Federal Insurance
Contributions Act if such services constituted employment within the meaning of that
Act. Such employee's liability shall arise in consideration of the employee's retention in
the service of the state or of a political subdivision or the employee's entry upon such
service, after the enactment of this chapter.
2. The employee's contribution imposed by this section must be collected by deducting
the amount of the contribution from wages as and when paid, but failure to make such
deduction does not relieve the employee from liability for such contribution.
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, must be made, without interest, in such manner and at
such times as the state agency shall prescribe.