2010 Pennsylvania Code
Title 24 - EDUCATION
Chapter 83 - Membership, Contributions and Benefits
8329 - Payments on account of social security deductions from appropriations.

     § 8329.  Payments on account of social security deductions from
                appropriations.
        (a)  Payments by Commonwealth.--Where the Secretary of
     Education enters into an agreement with the Commonwealth to
     place under the Federal Social Security Act members who have
     elected coverage, the Commonwealth shall pay to the employers
     one-half of the contributions payable under the employer's tax
     established by the Social Security Act (Public Law 74-271, 42
     U.S.C. § 301 et seq.) on all covered wages which are not
     federally funded, except that after June 30, 1995, the
     Commonwealth shall pay to an employer that is a school entity an
     amount as follows:
            (1)  For all employees whose effective dates of
        employment with their employing school entities are after
        June 30, 1994, and who also had not previously been employed
        by any school entity within this Commonwealth, the
        Commonwealth shall pay each school entity an amount equal to
        the total contributions payable under the employer's tax
        established by the Social Security Act on all covered wages
        which are not federally funded, multiplied by the market
        value/income aid ratio of the school entity. For no school
        year shall any school entity receive less than the amount
        that would result if the market value/income aid ratio as
        defined in section 2501(14.1) of the Public School Code of
        1949 was 0.50.
            (2)  For all employees who are not described in paragraph
        (1), the Commonwealth shall pay each school entity one-half
        of the contributions payable under the employer's tax
        established by the Social Security Act on all covered wages
        which are not federally funded.
        (b)  Deduction from appropriations.--The Secretary of
     Education and the State Treasurer are hereby authorized to cause
     to be deducted and paid into or retained in the State Treasury
     from any moneys due to any employer on account of appropriations
     for schools or other purposes the amounts payable under the
     provisions of this section.
     (July 13, 1987, P.L.354, No.69, eff. imd.; Apr. 29, 1994,
     P.L.159, No.29, eff. July 1, 1995)

        1994 Amendment.  Act 29 amended subsec. (a). See section 18
     of Act 29 in the appendix to this title for special provisions
     relating to applicability to 1995-1996 and succeeding school
     years.
        1987 Amendment.  Section 4 of Act 69 provided that the
     provisions of section 7 of the act of July 9, 1981 (P.L.208,
     No.66), known as the Public Employee Retirement Study Commission
     Act, shall not apply to Act 69, and section 5 provided that Act
     69 shall be retroactive to July 1, 1987.