Section 105.370

Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS

Chapter 105

Effective - 28 Aug 1959, 2 histories, see footnote (history) 

  105.370.  Contributions by political subdivisions and employees — liability for. — 1.  Each political subdivision or instrumentality whose plan has been approved under section 105.350 shall pay to the trustee with respect to wages at such times as the state agency may prescribe contributions in the amounts and at the rates specified in the agreement entered into by the state agency.

  2.  Each political subdivision or instrumentality required to make payments under sections 105.300 to 105.440 is authorized, in consideration of the employee's retention in, or entry upon, employment after the passage of sections 105.300 to 105.440, to impose upon its employees, as to services which 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 the Federal Insurance Contributions Act (26 U.S.C.A. § 1400) and to deduct the amount of the contribution from the wages when paid.  Contributions so collected shall be paid to the trustee in partial discharge of the liability of the political subdivision or instrumentality.  Failure to deduct the contribution shall not relieve the employee or employer of liability therefor.

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