Tennessee § 8-38-105 Contributions by employees required

Tennessee Statutes

§ 8-38-105 — Contributions by employees required

Tennessee § 8-38-105

Title8

This text of Tennessee § 8-38-105 (Contributions by employees required) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 8-38-105 (2026).

Text

Every employee of the state whose service is covered by an agreement entered into under §§ 8-38-103 and 8-38-104 shall be required to pay for the period of such coverage, contributions, with respect to wages, as defined in § 8-38-101 , equal to the amount of the employee's tax which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 et seq.), 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 the employee's entry upon such service, after the enactment of this chapter.

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Every employee of the state whose service is covered by an agreement entered into under §§ 8-38-103 and 8-38-104 shall be required to pay for the period of such coverage, contributions, with respect to wages, as defined in § 8-38-101 , equal to the amount of the employee's tax which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 et seq.), 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 the employee's entry upon such service, after the enactment of this chapter.

Legislative History

Amended by 2013 Tenn. Acts, ch. 170, s 4, eff. 4/16/2013. Acts 1951, ch. 90, § 4 (Williams, § 1034.67); 1957, ch. 88, §4; T.C.A. (orig. ed.), § 8-3805.