8-38-112 - Deductions from subdivision employees' wages. - Tennessee Statutes

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8-38-112. Deductions from subdivision employees' wages.

Each political subdivision required to make payments under § 8-38-111 is authorized, in consideration of the employee's retention in, or entry upon employment after enactment of this chapter, to impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to the employee's wages (as defined in § 8-38-101), not exceeding the amount of the employee's tax which would be imposed by § 3101 of the Federal Insurance Contributions Act, if such services constituted employment within the meaning of that act, and to deduct the amount of such contribution from the employee's wages as and when paid. Contributions so collected shall be paid into the contribution fund in partial discharge of the liability of such political subdivision or instrumentality under § 8-38-111. Failure to deduct such contributions shall not relieve the employee or employer of liability for such contributions.

[Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1957, ch. 88, § 4; T.C.A. (orig. ed.), § 8-3812.]

State Codes and Statutes

Statutes > Tennessee > Title-8 > Chapter-38 > 8-38-112

8-38-112. Deductions from subdivision employees' wages.

Each political subdivision required to make payments under § 8-38-111 is authorized, in consideration of the employee's retention in, or entry upon employment after enactment of this chapter, to impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to the employee's wages (as defined in § 8-38-101), not exceeding the amount of the employee's tax which would be imposed by § 3101 of the Federal Insurance Contributions Act, if such services constituted employment within the meaning of that act, and to deduct the amount of such contribution from the employee's wages as and when paid. Contributions so collected shall be paid into the contribution fund in partial discharge of the liability of such political subdivision or instrumentality under § 8-38-111. Failure to deduct such contributions shall not relieve the employee or employer of liability for such contributions.

[Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1957, ch. 88, § 4; T.C.A. (orig. ed.), § 8-3812.]

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State Codes and Statutes

Statutes > Tennessee > Title-8 > Chapter-38 > 8-38-112

8-38-112. Deductions from subdivision employees' wages.

Each political subdivision required to make payments under § 8-38-111 is authorized, in consideration of the employee's retention in, or entry upon employment after enactment of this chapter, to impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to the employee's wages (as defined in § 8-38-101), not exceeding the amount of the employee's tax which would be imposed by § 3101 of the Federal Insurance Contributions Act, if such services constituted employment within the meaning of that act, and to deduct the amount of such contribution from the employee's wages as and when paid. Contributions so collected shall be paid into the contribution fund in partial discharge of the liability of such political subdivision or instrumentality under § 8-38-111. Failure to deduct such contributions shall not relieve the employee or employer of liability for such contributions.

[Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1957, ch. 88, § 4; T.C.A. (orig. ed.), § 8-3812.]