Tennessee Code 8-38-112 – Deductions from subdivision employees’ wages
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Terms Used In Tennessee Code 8-38-112
- Agreement: means the federal-state agreement between the federal agency and the state of Tennessee entered into on August 16, 1951, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act (42 U. See Tennessee Code 8-38-101
- Employee: includes an officer of a state or political subdivision thereof. See Tennessee Code 8-38-101
- Employer: means the state, a political subdivision, or a local instrumentality of either. See Tennessee Code 8-38-101
- Employment: means any service performed by an employee in the employ of the state, or any political subdivision thereof, for such employer, except:
(A) Service which, in the absence of an agreement entered into under this chapter, would constitute "employment" as defined in the Social Security Act. See Tennessee Code 8-38-101 - Federal Insurance Contributions Act: means chapter 21 of the federal Internal Revenue Code of 1954 (26 U. See Tennessee Code 8-38-101
- Political subdivision: includes an instrumentality of a state, or one (1) or more of its political subdivisions, including the Tennessee Municipal League, the Tennessee School Boards Association and the Tennessee County Services Association, or of a state and one (1) or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivision. See Tennessee Code 8-38-101
- Wages: means all remuneration for employment, regardless of the medium in which paid, which would constitute wages within the meaning of the Social Security Act, as amended. See Tennessee Code 8-38-101
Each political subdivision required to make payments under § 8-38-111 is authorized to impose upon each of its employees, as to services which are covered by an approved plan of agreement, a contribution with respect to the employee‘s wages, not exceeding the amount of the employee’s tax which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act (26 U.S.C. § 3101 et seq.), if such services constituted employment within the meaning of that act. Each political subdivision is authorized to deduct the amount of such contribution from the employee’s wages. Failure to deduct such contributions shall not relieve the employee or employer of liability for such contributions.