New Hampshire § 101-4 - Section 101:4 Contributions by State Employees.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 101-4 — Section 101:4 Contributions by State Employees., with citation guidance and answers to common questions.
§ 101-4. Section 101:4 Contributions by State Employees.
I. Every employee of the state whose services are covered by an agreement entered into under RSA 101:3 shall be required to pay for the period of such coverage, to the Internal Revenue Service, 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 service constituted employment within the meaning of that act. Such liability shall arise in consideration of such person's retention in such service, or entry upon such service, after the enactment of this chapter. II. 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. III. 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, in such manner and at such times as the Internal Revenue Service shall prescribe.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 101-4
What does New Hampshire Revised Statutes Annotated § 101-4 cover?
Section 101-4 ("Section 101:4 Contributions by State Employees.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. 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 New Hampshire § 101-4?
A common citation format is "New Hampshire Revised Statutes Annotated § 101-4" (New Hampshire). 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 New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 101-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire 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 New Hampshire.