Terms Used In Tennessee Code 8-38-106

  • Employee: includes an officer of a state or political subdivision thereof. See Tennessee Code 8-38-101
  • Wages: means all remuneration for employment, regardless of the medium in which paid, which would constitute wages within the meaning of the Social Security Act, as amended. See Tennessee Code 8-38-101

The contribution imposed by § 8-38-105 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.