§5-7-4. Contributions by state employees

Published: 2015

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WVC 5-7-4

§5-7-4. Contributions by state employees.

(a) Every employee of the state whose services are covered by

an agreement entered into under section three shall be required to

pay for the period of such coverage, into the contribution fund

established by section six, contributions, with respect to wages,

as defined in section two of this article, equal to the amount of

tax which would be imposed by section one thousand four hundred of

the Federal Insurance Contributions Act if such services

constituted employment within the meaning of that act. Such

liability shall arise in consideration of the employee's retention

in the service, or his entry upon such service, after the enactment

of this article.

(b) The contribution imposed by this section shall be

collected by the state by deducting the amount of the contribution

from wages as and when paid, but failure to make such deduction

shall not relieve the employee from liability for such


(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

such manner and at such times as the state agency shall prescribe.

Note: WV Code updated with legislation passed through the 2015 Regular Session

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