N.Y. Retirement & Social Security Law § 134: Contributions by state employees

§ 134. Contributions by state employees. 1. Every employee of the

state, whose services are covered by the agreement with the federal

secretary entered into pursuant to section one hundred thirty-three of

this chapter, shall be required to pay into the contribution fund for

the period of such coverage contributions, with respect to wages, equal

to the tax which would be imposed by section thirty-one hundred one of

the federal insurance contributions act, if such services constituted

employment within the meaning of that act.

2. The comptroller or other appropriate officer or body is hereby

authorized and directed to deduct and collect from the wages paid to

each employee of the state, as and when paid, the contribution imposed

by this section. Amounts so deducted and collected shall be deposited in

and credited to the contribution fund. Failure to deduct and collect any

such contribution shall not relieve the employee from liability

therefor.

3. If the correct amount of the contribution imposed by this section

is not paid or deducted and collected with respect to any wages

received, proper adjustments, or refund without interest if adjustment

is impracticable, shall be made, in such manner and at such times as may

be prescribed in the regulations of the director.