2011 Utah Code
Title 67 State Officers and Employees
Chapter 11 Federal Social Security
Section 4 Payments into Contribution Fund by employees.

67-11-4. Payments into Contribution Fund by employees.
(1) Every employee of the state whose services are covered by an agreement entered into under Section 67-11-3 shall be required to pay contributions for the period of such coverage, into the Contribution Fund established by Section 67-11-6 with respect to wages, as defined in Section 67-11-2, equal to the amount of tax which would be imposed by Section 1400 of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that act. This liability shall arise in consideration of the employee's retention in the service of the state, or his entry upon such service, after February 14, 1951.
(2) The contribution imposed by this section shall be collected by the authorized state fiscal officers 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 contribution.
(3) 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.