2013 New York Consolidated Laws
RSS - Retirement & Social Security
Article 3 - (130 - 147) FEDERAL OLD-AGE AND SURVIVORS INSURANCE COVERAGE FOR CERTAIN PUBLIC EMPLOYEES
138 - Contributions by political subdivisions and employees thereof.

 
    §  138. Contributions by political subdivisions and employees thereof.
  1. Each political subdivision, the agreement of which has been approved,
  is hereby authorized and directed to pay into the contribution  fund  at
  such  time  or  times  as the director may prescribe in his regulations,
  contributions with respect to wages of its employees covered  thereunder
  equal  to  the  amount  of  the taxes which would be imposed by sections
  thirty-one hundred one and thirty-one  hundred  eleven  of  the  federal
  insurance  contributions  act,  if the services covered by the agreement
  constituted employment within the meaning of that act.
    2. Each  political  subdivision,  the  agreement  of  which  has  been
  approved,  is  hereby authorized and directed to deduct and collect from
  the wages paid to each employee covered by its  agreement  contributions
  equal  to  the  amount  of  the  tax  which  would be imposed by section
  thirty-one hundred one of the federal insurance  contributions  act,  if
  the  services covered by the agreement constituted employment within the
  meaning of that act. Contributions so deducted and  collected  shall  be
  held  in  trust  for  payment to the contributions fund by the political
  subdivision as required by subdivision one of this section.  Failure  to
  collect  or  deduct  such  contributions shall not relieve the political
  subdivisions or the employee of liability therefor.
    3.  If  the  correct  amount  shall  not  have  been  paid  into   the
  contribution  fund  by any political subdivision, proper adjustments, or
  refund without interest if the director shall determine that  adjustment
  is impractical, shall be made.
    4. If the correct amount shall not have been deducted and collected by
  a  political  subdivision from the wages of an employee pursuant to this
  article, proper adjustments, or refund without interest if adjustment is
  determined  to  be  impractical,  shall  be  made  by   such   political
  subdivision,  in  such  manner and at such times as may be prescribed in
  the regulations of the director.