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.
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