67-11-4 - Payments into Contribution Fund by employees. - Utah Statutes

67-11-4. Payments into Contribution Fund by employees.
(1) Every employee of the state whose services are covered by an agreement entered intounder Section 67-11-3 shall be required to pay contributions for the period of such coverage, intothe Contribution Fund established by Section 67-11-6 with respect to wages, as defined inSection 67-11-2, equal to the amount of tax which would be imposed by Section 1400 of theFederal Insurance Contributions Act if such services constituted employment within the meaningof that act. This liability shall arise in consideration of the employee's retention in the service ofthe state, or his entry upon such service, after February 14, 1951.
(2) The contribution imposed by this section shall be collected by the authorized statefiscal officers by deducting the amount of the contribution from wages as and when paid, butfailure 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 ispaid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment isimpracticable, shall be made, without interest, in such manner and at such times as the stateagency shall prescribe.

Amended by Chapter 306, 2007 General Session