WVC 18 - 7 A- 15
§18-7A-15. Collection of membership contributions.
Each employer shall each month deduct six percent from the
salary of each employee who is a member of the retirement system,
in an amount not to exceed the amount named in section fourteen
of this article, and shall at the end of each month remit to the
retirement board the amounts so deducted, and shall transmit
therewith a list of all new members employed and the name and
number of members transferring from another county. At such
times as the retirement board may deem advisable each employer
shall report to the retirement board the total amount so deducted
from the salary of each employee. The monthly payments which
members would receive from employers as compensation for service
in the absence of this article shall be decreased by the amount
of the contribution due hereunder.
Each employer shall be held accountable for the sum
composing the contributions made by its member employees.
Whenever any county board of education shall fail to make timely
remittance of the member contributions deducted as provided in
this section, the board of school finance shall, upon request of
the retirement board, deduct from the next allotment of state aid
for schools made to such county board, and shall transfer to the
retirement board, the amount so in default.