New Jersey § 43:22-4

§ 43:22-4.

(a) Every employee of the State whose services are covered by an agreement entered

into under section 3 1 shall be required to pay for the period of such coverage, into the Contribution Fund

established by section 6, 2 contributions, with respect to wages (as defined in section 2 of this act), 3 equal to the amount of the employee tax which would be imposed by the Federal Insurance

Contributions Act 4 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

of the State, or his entry upon such service, after the enactment of this act. (b) 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. (c) 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, without interest, in such manner and

at such times as the State Agency shall prescribe. 1

N.J.S.A. § 43:22-3. 2

N.J.S.A. § 43:22-6. 3

N.J.S.A. § 43:22-2. 4

26 U.S.C.A. (I.R.C.1954), § 3101 et seq.