State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_135 > GS_135-22

§135‑22.  Contributions by State employees.

(a)        Every employee ofthe State whose services are covered by an agreement entered into under G.S.135‑21 shall be required to pay for the period of such coverage, into thecontribution fund established by G.S. 135‑24, contributions, with respectto wages (as defined in G.S. 135‑20), equal to the amount of the employeetax which would be imposed by the Federal Insurance Contributions Act if suchservices constituted employment within the meaning of that act. Such liabilityshall arise in consideration of the employee's retention in the service of theState, or his entry upon such service, after the enactment of this Article.

(b)        The contributionimposed by this section shall be collected by  deducting the amount of thecontribution from wages as and when paid, but failure to make such deductionshall not relieve the employee from liability for such contribution.

(c)        If more or lessthan the correct amount of the contribution imposed by this section is paid ordeducted with respect to any remuneration, proper adjustments, or refund ifadjustment is impracticable, shall be made, without interest, in such mannerand at such times as the State agency shall prescribe. (1951,c. 562, s. 3; 1955, c. 1154, s. 8.)