State Codes and Statutes

Statutes > New-york > Rss > Article-3 > 138

§  138. Contributions by political subdivisions and employees thereof.  1. Each political subdivision, the agreement of which has been approved,  is hereby authorized and directed to pay into the contribution  fund  at  such  time  or  times  as the director may prescribe in his regulations,  contributions with respect to wages of its employees covered  thereunder  equal  to  the  amount  of  the taxes which would be imposed by sections  thirty-one hundred one and thirty-one  hundred  eleven  of  the  federal  insurance  contributions  act,  if the services covered by the agreement  constituted employment within the meaning of that act.    2. Each  political  subdivision,  the  agreement  of  which  has  been  approved,  is  hereby authorized and directed to deduct and collect from  the wages paid to each employee covered by its  agreement  contributions  equal  to  the  amount  of  the  tax  which  would be imposed by section  thirty-one hundred one of the federal insurance  contributions  act,  if  the  services covered by the agreement constituted employment within the  meaning of that act. Contributions so deducted and  collected  shall  be  held  in  trust  for  payment to the contributions fund by the political  subdivision as required by subdivision one of this section.  Failure  to  collect  or  deduct  such  contributions shall not relieve the political  subdivisions or the employee of liability therefor.    3.  If  the  correct  amount  shall  not  have  been  paid  into   the  contribution  fund  by any political subdivision, proper adjustments, or  refund without interest if the director shall determine that  adjustment  is impractical, shall be made.    4. If the correct amount shall not have been deducted and collected by  a  political  subdivision from the wages of an employee pursuant to this  article, proper adjustments, or refund without interest if adjustment is  determined  to  be  impractical,  shall  be  made  by   such   political  subdivision,  in  such  manner and at such times as may be prescribed in  the regulations of the director.

State Codes and Statutes

Statutes > New-york > Rss > Article-3 > 138

§  138. Contributions by political subdivisions and employees thereof.  1. Each political subdivision, the agreement of which has been approved,  is hereby authorized and directed to pay into the contribution  fund  at  such  time  or  times  as the director may prescribe in his regulations,  contributions with respect to wages of its employees covered  thereunder  equal  to  the  amount  of  the taxes which would be imposed by sections  thirty-one hundred one and thirty-one  hundred  eleven  of  the  federal  insurance  contributions  act,  if the services covered by the agreement  constituted employment within the meaning of that act.    2. Each  political  subdivision,  the  agreement  of  which  has  been  approved,  is  hereby authorized and directed to deduct and collect from  the wages paid to each employee covered by its  agreement  contributions  equal  to  the  amount  of  the  tax  which  would be imposed by section  thirty-one hundred one of the federal insurance  contributions  act,  if  the  services covered by the agreement constituted employment within the  meaning of that act. Contributions so deducted and  collected  shall  be  held  in  trust  for  payment to the contributions fund by the political  subdivision as required by subdivision one of this section.  Failure  to  collect  or  deduct  such  contributions shall not relieve the political  subdivisions or the employee of liability therefor.    3.  If  the  correct  amount  shall  not  have  been  paid  into   the  contribution  fund  by any political subdivision, proper adjustments, or  refund without interest if the director shall determine that  adjustment  is impractical, shall be made.    4. If the correct amount shall not have been deducted and collected by  a  political  subdivision from the wages of an employee pursuant to this  article, proper adjustments, or refund without interest if adjustment is  determined  to  be  impractical,  shall  be  made  by   such   political  subdivision,  in  such  manner and at such times as may be prescribed in  the regulations of the director.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rss > Article-3 > 138

§  138. Contributions by political subdivisions and employees thereof.  1. Each political subdivision, the agreement of which has been approved,  is hereby authorized and directed to pay into the contribution  fund  at  such  time  or  times  as the director may prescribe in his regulations,  contributions with respect to wages of its employees covered  thereunder  equal  to  the  amount  of  the taxes which would be imposed by sections  thirty-one hundred one and thirty-one  hundred  eleven  of  the  federal  insurance  contributions  act,  if the services covered by the agreement  constituted employment within the meaning of that act.    2. Each  political  subdivision,  the  agreement  of  which  has  been  approved,  is  hereby authorized and directed to deduct and collect from  the wages paid to each employee covered by its  agreement  contributions  equal  to  the  amount  of  the  tax  which  would be imposed by section  thirty-one hundred one of the federal insurance  contributions  act,  if  the  services covered by the agreement constituted employment within the  meaning of that act. Contributions so deducted and  collected  shall  be  held  in  trust  for  payment to the contributions fund by the political  subdivision as required by subdivision one of this section.  Failure  to  collect  or  deduct  such  contributions shall not relieve the political  subdivisions or the employee of liability therefor.    3.  If  the  correct  amount  shall  not  have  been  paid  into   the  contribution  fund  by any political subdivision, proper adjustments, or  refund without interest if the director shall determine that  adjustment  is impractical, shall be made.    4. If the correct amount shall not have been deducted and collected by  a  political  subdivision from the wages of an employee pursuant to this  article, proper adjustments, or refund without interest if adjustment is  determined  to  be  impractical,  shall  be  made  by   such   political  subdivision,  in  such  manner and at such times as may be prescribed in  the regulations of the director.