Louisiana § RS 42:1004 - Contributions by state employees
Full text of Louisiana Louisiana Civil Code § RS 42:1004 — Contributions by state employees, with citation guidance and answers to common questions.
§ RS 42:1004. Contributions by state employees
A. Every employee of the state whose services are covered by an agreement entered into under R.S. 42:1003 shall be required to pay for the period of such coverage, contributions with respect to wages (as defined in R.S. 42:1002), equal to the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act1 if such services constituted employment within the meaning of that Act. Such liability shall arise in consideration of the employee's retention in the service, or his entry upon such service, after the enactment of this Chapter.
B. The contribution imposed by this Section shall be collected by the employer 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.
Acts 1952, No. 204, §4. Amended by Acts 1955, No. 36, §4; Acts 2004, No. 280, §1, eff. July 1, 2004.
126 U.S.C.A. (I.R.C.1939) §1400 et seq.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 42:1004
What does Louisiana Civil Code § RS 42:1004 cover?
Section RS 42:1004 ("Contributions by state employees") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 42:1004?
A common citation format is "Louisiana Civil Code § RS 42:1004" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 42:1004 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.