{"data":{"id":"us-ky/krs-61.450","jurisdiction":"us-ky","citation":"KRS 61.450","heading":"Contributions by state employees.","body":"(1) Every employee of the state whose services are covered by an agreement entered\ninto under KRS 61.430 shall be required to pay for the period of coverage, into the\ncontribution fund established by KRS 61.470, contributions, with respect to wages\nreceived fo r each calendar year at the rate established by the Federal Insurance\nContributions Act, as amended, and the Social Security Act, as amended. Such\nliability shall arise in consideration of the employee's retention in the service of the\nstate, or his entry upon such service after March 14, 1951.\n(2) The contribution imposed by this section shall be collected by deducting the amount\nof the contribution from wages as and when paid, but failure to make such\ndeduction shall not relieve the employee from liability for such contribution.\n(3) If more or less than the correct amount of the contribution imposed by this section is\npaid or deducted with respect to any wages, proper adjustment, or refund if\nadjustment is impracticable, shall be made, without interest, in  such manner and at\nsuch times as the state agency shall prescribe.","path":["KRS Chapter 61"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22949","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:14Z","sha256":"a8f786cea586325bd019580fa271b67731bd7e79a3d8dafa650f842958867092","source_id":"us-ky","stale":false,"prev":"us-ky/krs-61.440","next":"us-ky/krs-61.460"},"notice":"GroundRules: Original legal text. Not legal advice."}