<br><br>61.450 Contributions by state employees. <br>(1) Every employee of the state whose services are covered by an agreement entered <br>into under KRS 61.430 shall be required to pay for the period of coverage, into the <br>contribution fund established by KRS 61.470, contributions, with respect to wages <br>received for each calendar year at the rate established by the Federal Insurance <br>Contributions Act, as amended, and the Social Security Act, as amended. Such <br>liability shall arise in consideration of the employee's retention in the service of the <br>state, or his entry upon such service after March 14, 1951. <br>(2) The contribution imposed by this section shall be collected by deducting the amount <br>of the contribution from wages as and when paid, but failure to make such <br>deduction shall not relieve the employee from liability for such contribution. <br>(3) If more or less than the correct amount of the contribution imposed by this section is <br>paid or deducted with respect to any wages, proper adjustment, or refund if <br>adjustment is impracticable, shall be made, without interest, in such manner and at <br>such times as the state agency shall prescribe. <br>History: Amended 1962 Ky. Acts ch. 12, sec. 5. -- Amended 1960 Ky. Acts ch. 85, <br>sec. 1. -- Amended 1958 Ky. Acts ch. 135, sec. 3. -- Created 1951 (1st Extra Sess.) <br>Ky. Acts ch. 3, sec. 5. <br><br>