(a) Every employee of the State whose services are covered by an agreement entered into under § 5703 of this title shall be required to pay for the period of such coverage into the Contribution Fund established by § 5707 of this title contributions with respect to wages 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 such Act. Such liability shall arise in consideration of the employee’s retention in the service of the State or the employee’s entry upon such service after June 8, 1951.
Terms Used In Delaware Code Title 29 Sec. 5705
- Employee: includes an officer of a state or political subdivision thereof. See Delaware Code Title 25 Sec. 81-315
- employee tax: means the tax imposed by § 1400 of such Code of 1939 and § 3101 of such Code of 1954 [26 U. See Delaware Code Title 25 Sec. 81-315
- Employment: means any service performed by an employee in the employ of the State, local government, housing authority or any other political subdivision thereof, for such employer, except (i) service which in the absence of an agreement entered into under this chapter would constitute "employment" as defined in the Social Security Act [42 U. See Delaware Code Title 25 Sec. 81-315
- Federal Insurance Contributions Act: means subchapter A of Chapter 9 of the Federal Internal Revenue Code of 1939 and subchapters A and B of Chapter 21 of the Federal Internal Revenue Code of 1954 [26 U. See Delaware Code Title 25 Sec. 81-315
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 6 Sec. 4307
- State Agency: means the State Treasurer. See Delaware Code Title 25 Sec. 81-315
- Wages: means all remuneration for employment as defined in this section, including the cash value of all remuneration paid in any medium other than cash, except that such term shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of such Act. See Delaware Code Title 25 Sec. 81-315
(b) The contribution imposed by this section shall be collected 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.