105.370. Contributions by political subdivisions and employees--liability for. - Missouri Statutes

Contributions by political subdivisions and employees--liability for.

105.370. 1. Each political subdivision or instrumentality whose planhas been approved under section 105.350 shall pay to the trustee with respectto wages at such times as the state agency may prescribe contributions in theamounts and at the rates specified in the agreement entered into by the stateagency.

2. Each political subdivision or instrumentality required to makepayments under sections 105.300 to 105.440 is authorized, in consideration ofthe employee's retention in, or entry upon, employment after the passage ofsections 105.300 to 105.440, to impose upon its employees, as to serviceswhich are covered by an approved plan, a contribution with respect to wages,not exceeding the amount of the employee tax which would be imposed by theFederal Insurance Contributions Act (26 U.S.C.A. § 1400) and to deduct theamount of the contribution from the wages when paid. Contributions socollected shall be paid to the trustee in partial discharge of the liabilityof the political subdivision or instrumentality. Failure to deduct thecontribution shall not relieve the employee or employer of liability therefor.

(L. 1951 p. 788 § 5, A.L. 1955 p. 729, A.L. 1959 S.B. 186)