Okla. Stat. tit. 51, § 51-124: Contributions by state employees

(a) Every employee of the state whose services are covered by an

agreement entered into under Section 123 shall be required to pay

for the period of such coverage, into the Contribution Fund

established by Section 126, contributions, with respect to wages (as

defined in Section 122 of this title), equal to the amount of the

employee tax which would be imposed by 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, or his entry upon such

service, after the enactment of this act.

(b) The contribution imposed by this section shall be collected

by the state by deducting the amount of the contribution from wages

as and when paid, but failure to make such deduction shall not

relieve the employee from liability for such contribution.

(c) If more or less than the correct amount of the contribution

imposed by this section is paid or deducted with respect to any

remuneration, proper adjustments or refund if adjustment is

impracticable shall be made, without interest, in such manner and at

such times as the state agency shall prescribe.