                                 CODE OF VIRGINIA

CONTRIBUTIONS BY STATE EMPLOYEES (§ 51.1-704)

A. Every employee of the Commonwealth whose services are covered by an agreement
entered into under &#xA7; 51.1-702 shall pay contributions, with respect to
wages, equal to the applicable taxes which would be imposed by the &#8220;Rate
of Tax&#8221; 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: 1952, c. 2, § 51-111.4; 1990, c. 832; 2005, c. 902.