105.340. Contributions by state employees, liability for--collection. - Missouri Statutes

Contributions by state employees, liability for--collection.

105.340. 1. Every employee of the state whose services are covered byan agreement entered into under section 105.310 shall be required to pay forthe period of coverage to the trustee contributions with respect to wagesequal to the amount of the employee tax which would be imposed by the FederalInsurance Contributions Act (26 U.S.C.A. § 1400). The liability shall arisein consideration of the employee's retention in the service, or his entry uponservice after the passage of sections 105.300 to 105.440.

2. The contributions imposed by this section shall be collected by thetrustee by deducting the amount of the contributions from wages paid, butfailure to make the deductions shall not relieve the employee from liabilityfor the contribution.

3. If more or less than the correct amount of the employee'scontribution is paid or deducted with respect to any remuneration, properadjustments or refund shall be made, without interest, in such manner and atsuch times as the state agency shall prescribe.

(L. 1951 p. 788 § 4, A.L. 1955 p. 729, A.L. 1959 S.B. 186, A.L. 1969 H.B. 670)