(a) On the authorization of the head of a state agency, the disbursing officer of the department shall deduct from each payroll of a state employee with social security coverage the amount of the employee’s contribution paid by the employee under this subchapter. The total amount deducted shall be paid in accordance with federal requirements.
(b) The head of a state agency shall, for each payroll:
(1) certify to the comptroller in the manner prescribed by the comptroller:
(A) the amount of a state employee’s contribution to be deducted from the employee’s salary; and
(B) the total amount to be deducted from all salaries; and
(2) include the total amount in the payroll voucher.

(c) If an amount less than the amount of the employee’s contribution under this subchapter is deducted from a state employee’s salary for the employee’s contribution, the employee is liable for the difference between the amount deducted and the correct amount of the contribution.