8-38-105 - Contributions by employees required.

8-38-105. Contributions by employees required.

Every employee of the state whose service is covered by an agreement entered into under §§ 8-38-103 and 8-38-104 shall be required to pay for the period of such coverage, into the contribution fund established by § 8-38-115, contributions, with respect to wages (as defined in § 8-38-101), equal to the amount of the employee's tax which would be imposed by § 3101 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 of the state, or the employee's entry upon such service, after the enactment of this chapter.

[Acts 1951, ch. 90, § 4 (Williams, § 1034.67); 1957, ch. 88, § 4; T.C.A. (orig. ed.), § 8-3805.]