40-2304. Contributions by state employees. - Kansas Statutes

40-2304

Chapter 40.--INSURANCE Article 23.--OLD-AGE AND SURVIVORS INSURANCE FOR PUBLIC EMPLOYEES

      40-2304.   Contributions by state employees.(a) Every employee of the state whose services are covered by anagreement entered into under K.S.A. 40-2303, shall be required to pay for the periodof such coverage, into the contribution fund established by K.S.A.40-2307, contributions, withrespect to wages, as defined in subsection (a) of K.S.A. 40-2302, equal to the amount ofthe employee tax which would be imposed by the federal insurancecontributions act if such services constituted employment within themeaning of that act. Such liability shall arise in consideration of theemployee's retention in the service of the state, or his entry upon suchservice, after the enactment of this act.

      (b)   The contribution imposed by this section shall be collected bydeducting the amount of the contribution from wages as and when paid,but failure to make such deduction shall not relieve the employee fromliability for such contribution.

      (c)   If more or less than the correct amount of the contributionimposed by this section is paid or deducted with respect to anyremuneration, proper adjustments, or refund if adjustment isimpracticable, shall be made, without interest, in such manner and atsuch times as the state agency shall prescribe.

      History:   L. 1951, ch. 464, § 4; L. 1955, ch. 246, § 4; April 13.