§5-7-4. Contributions by state employees.
(a) Every employee of the state whose services are covered by
an agreement entered into under section three shall be required to
pay for the period of such coverage, into the contribution fund
established by section six, contributions, with respect to wages,
as defined in section two of this article, equal to the amount of
tax which would be imposed by section one thousand four hundred of
the Federal Insurance Contributions Act if such services
constituted employment within the meaning of that act. Such
liability shall arise in consideration of the employee's retention
in the service, or his entry upon such service, after the enactment
of this article.
(b) The contribution imposed by this section shall be
collected by the state by deducting the amount of the contribution
from wages as and when paid, but failure to make such deduction
shall not relieve the employee from liability for such
(c) If more or less than the correct amount of the
contribution imposed by this section is paid or deducted with
respect to any remuneration, proper adjustments, or refund if
adjustment is impracticable, shall be made, without interest, in
such manner and at such times as the state agency shall prescribe.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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