§ 51.1-704 Contributions by state employees
A. Every employee of the Commonwealth whose services are covered by an agreement entered into under § 51.1-702 shall pay contributions, with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act.
B. The contribution required by this section shall be collected by the Commonwealth by deducting the amount of the contribution from wages, but failure to make such deduction shall not relieve the employee from liability for such contribution.
History
This law was first created in 1952. The record of its establishment is cataloged in chapter 2 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1952 “Acts” aren’t available online. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1990, chapter 832; in 2005, chapter 902.
1952, c. 2, § 51-111.4; 1990, c. 832; 2005, c. 902.