Alaska Statutes (Last Updated: January 11, 2017) |
Title 39. PUBLIC OFFICERS AND EMPLOYEES. |
Chapter 39.30. INSURANCE AND SUPPLEMENTAL EMPLOYEE BENEFITS. |
Article 39.30.01. OLD AGE AND SURVIVORS INSURANCE. |
Section 39.30.020. Contributions by employees.
Latest version.
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(a) An employee whose services are covered by an agreement under AS 39.30.010 shall pay for the period of coverage, into the state treasury, contributions equal to the amount of tax that would be imposed by 26 U.S.C. 3101 (Federal Insurance Contributions Act) if the services constituted employment within the meaning of that Act.
(b) The contribution shall be collected by deducting the amount of the contribution from wages. Failure to make deduction does not relieve the employee from liability for the contribution.
(c) If more or less than the correct amount of the contribution is paid or deducted, an adjustment or, if adjustment is impracticable, a refund shall be made without interest, in the manner prescribed by the department.
Authorities
39.30.040
Notes
References
AS 39.30.040 Deposits and withdrawals.
History
(Sec. 4 ch 95 SLA 1951; am Sec. 1 ch 64 SLA 1968; am Sec. 80 ch 59 SLA 1982)