South Carolina § 9-3-510 - Contributions of state employees; collection; adjustments and refunds.
Full text of South Carolina South Carolina Code of Laws § 9-3-510 — Contributions of state employees; collection; adjustments and refunds., with citation guidance and answers to common questions.
§ 9-3-510. Contributions of state employees; collection; adjustments and refunds.
(1) Every employee of the State whose services are covered by an agreement entered into under Sections 9-3-110 and 9-3-120 shall be required to pay for the period of such coverage, into the contribution fund established by Section 9-3-550, contributions, with respect to wages as defined in Section 9-3-20, equal to the amount of tax which would be imposed by Section 1400 of the Federal Insurance Contributions Act 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 chapter.
(2) 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.
(3) 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 agent shall prescribe.
HISTORY: 1962 Code SECTION 61-221.31; 1954 (48) 1497.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 9-3-510
What does South Carolina Code of Laws § 9-3-510 cover?
Section 9-3-510 ("Contributions of state employees; collection; adjustments and refunds.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. 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 South Carolina § 9-3-510?
A common citation format is "South Carolina Code of Laws § 9-3-510" (South Carolina). 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 South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 9-3-510 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina 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 South Carolina.