New York § 138 - 138Contributions by political subdivisions and employees thereof
Full text of New York New York Consolidated Laws § 138 — 138Contributions by political subdivisions and employees thereof, with citation guidance and answers to common questions.
§ 138. 138Contributions by political subdivisions and employees thereof
§ 138. Contributions by political subdivisions and employees thereof. 1. Each political subdivision, the agreement of which has been approved, is hereby authorized and directed to pay into the contribution fund at such time or times as the director may prescribe in his regulations, contributions with respect to wages of its employees covered thereunder equal to the amount of the taxes which would be imposed by sections thirty-one hundred one and thirty-one hundred eleven of the federal insurance contributions act, if the services covered by the agreement constituted employment within the meaning of that act. 2. Each political subdivision, the agreement of which has been approved, is hereby authorized and directed to deduct and collect from the wages paid to each employee covered by its agreement contributions equal to the amount of the tax which would be imposed by section thirty-one hundred one of the federal insurance contributions act, if the services covered by the agreement constituted employment within the meaning of that act. Contributions so deducted and collected shall be held in trust for payment to the contributions fund by the political subdivision as required by subdivision one of this section. Failure to collect or deduct such contributions shall not relieve the political subdivisions or the employee of liability therefor. 3. If the correct amount shall not have been paid into the contribution fund by any political subdivision, proper adjustments, or refund without interest if the director shall determine that adjustment is impractical, shall be made. 4. If the correct amount shall not have been deducted and collected by a political subdivision from the wages of an employee pursuant to this article, proper adjustments, or refund without interest if adjustment is determined to be impractical, shall be made by such political subdivision, in such manner and at such times as may be prescribed in the regulations of the director.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 138
What does New York Consolidated Laws § 138 cover?
Section 138 ("138Contributions by political subdivisions and employees thereof") is part of the New York Consolidated Laws, the codified statutory law of New York. 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 York § 138?
A common citation format is "New York Consolidated Laws § 138" (New York). 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 York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 138 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York 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 York.