Wyoming § 9-3-304 Governmental employee's contributions; amount;
collection by payroll deduction; adjustments; payments from
political subdivisions

Wyoming Statutes

§ 9-3-304 — Governmental employee's contributions; amount; collection by payroll deduction; adjustments; payments from political subdivisions

Wyoming § 9-3-304

Title 09Administration of the Government

Ch. 3COMPENSATION AND BENEFITS

Art. 3SOCIAL SECURITY

This text of Wyoming § 9-3-304 (Governmental employee's contributions; amount; collection by payroll deduction; adjustments; payments from political subdivisions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 9-3-304 (2026).

Text

(a)Every employee of the state and political subdivision thereof, whose services are covered by an agreement entered into under W.S. 9-3-303, shall be required to pay, for the period of coverage, into the account established by W.S. 9-3-305, contributions, with respect to wages equal to the amount of tax which would be imposed by section 1400 of the Federal Insurance Contributions Act if the services constituted employment within the meaning of that act. The liabilities shall arise in consideration of the employee's retention in the service of the state or political subdivision thereof, or his entry upon such service after the enactment of this act.

(b)The contribution imposed by this section shall be collected through the office of the state treasurer by deducting the amount of the cont

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(a) Every employee of the state and political subdivision
thereof, whose services are covered by an agreement entered into
under W.S. 9-3-303, shall be required to pay, for the period of
coverage, into the account established by W.S. 9-3-305,
contributions, with respect to wages equal to the amount of tax
which would be imposed by section 1400 of the Federal Insurance
Contributions Act if the services constituted employment within
the meaning of that act. The liabilities shall arise in
consideration of the employee's retention in the service of the
state or political subdivision thereof, or his entry upon such
service after the enactment of this act.
(b) The contribution imposed by this section shall be
collected through the office of the state treasurer by deducting
the amount of the contribution from wages as and when paid. The
deductions shall be made by the finance officer of the state, or
political subdivision thereof, but failure to make the deduction
shall not relieve the employee or the political subdivision as
the employer of liability for the contribution.
(c) 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, shall be made, without interest, in
the manner and at the times as prescribed by the secretary of
the treasury and state treasurer.
(d) Each political subdivision shall pay contributions
into the account with respect to wages at the times the state
agency by regulation prescribes, in the amounts and at the rates
specified in the applicable agreement entered into by the state
agency under W.S. 9-3-303.
(e) Payments due from political subdivisions under
subsections (b) and (d) of this section, which are delinquent
may be recovered by the state with interest at the rate of six
percent (6%) per annum in an action brought for that purpose in
a court of competent jurisdiction against the political
subdivision liable therefor.