Virginia Code 51.1-704: Contributions by state employees
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A. Every employee of the Commonwealth whose services are covered by an agreement entered into under § 51.1-702 shall pay contributions, with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act.
Terms Used In Virginia Code 51.1-704
- Agreement: means the federal-state agreement between the federal agency and the Commonwealth entered into on February 16, 1952, as authorized by this chapter, for the purpose of extending coverage under the Social Security Act and any subsequent modifications thereto. See Virginia Code 51.1-700
- Employment: means employment as defined in the Social Security Act as modified under the terms of the agreement and pursuant to the authority granted the state social security administrator under § Virginia Code 51.1-700
- Federal Insurance Contributions Act: means subchapters A and B of Chapter 21 of the Internal Revenue Code of 1986, as amended. See Virginia Code 51.1-700
- Wages: means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash, except that part of such remuneration which, even if it were paid for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that act. See Virginia Code 51.1-700
B. The contribution required by this section shall be collected by the Commonwealth by deducting the amount of the contribution from wages, but failure to make such deduction shall not relieve the employee from liability for such contribution.
1952, c. 2, § 51-111.4; 1990, c. 832; 2005, c. 902.