CHAPTER 6. CONTRIBUTIONS
IC 5-10.1-6
Chapter 6. Contributions
IC 5-10.1-6-1
Employer contributions for state employees
Sec. 1. (a) The state shall pay the employer contributions for state
employees.
(b) After June 30, 1987, a school corporation may transfer from
its general fund, without an appropriation, to its employment tax
fund an amount necessary to make the employer contributions.
Notwithstanding IC 36-1-8-4, a school corporation is not required to
reimburse its general fund due to any transfers under this subsection.
(c) If state employees receive compensation from federal funds,
contributions shall be made from the federal funds equal to the
matching contribution which would be due on the compensation.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.57-1987,
SEC.1; P.L.240-1991(ss2), SEC.45.
IC 5-10.1-6-2
Employer contributions; state institutions of higher education,
school corporations, and political subdivisions
Sec. 2. State educational institutions, school corporations, and
political subdivisions shall pay the employer contribution.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.57-1987,
SEC.2; P.L.240-1991(ss2), SEC.46; P.L.2-2007, SEC.91.
IC 5-10.1-6-3
Repealed
(Repealed by P.L.57-1987, SEC.6.)
IC 5-10.1-6-4
Employee contributions
Sec. 4. (a) Every employee whose services are covered by the
federal-state agreement or a modification of the agreement shall, as
a condition of his employment, pay an amount equal to the employee
tax imposed by the Federal Insurance Contributions Act.
(b) The employee's contribution shall be deducted from wages
paid. Failure to make the deduction does not relieve the employee or
the employer from liability for the contribution.
(c) Employees who are entitled to back coverage under the
federal-state agreement shall make contributions for the back
coverage. The employee may have the contribution deducted from
his compensation or from the amount credited to his annuity savings
account if he is a member of the public employees' retirement fund.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.57-1987,
SEC.3.
IC 5-10.1-6-5
Repealed
(Repealed by P.L.57-1987, SEC.6.)
IC 5-10.1-6-6
Repealed
(Repealed by P.L.57-1987, SEC.6.)