Sec. 606.027. PROCEDURE FOR MAKING CONTRIBUTIONS. (a) In accordance with state and federal requirements, a political subdivision that has an approved plan for social security coverage shall: (1) make deductions from wages of employees whose services are covered by the plan; and (2) pay matching contributions from the funds from which covered employees receive their compensation. (b) The employment or continued employment of an employee covered by an approved plan of a political subdivision is consideration for the deductions. (c) An employee or a political subdivision is not relieved from liability for a contribution if the political subdivision fails to deduct the contribution from the employee's wages. (d) The county treasurer, or the person who acts as treasurer in a political subdivision other than a county, shall assess and collect the required contributions and transmit the contributions in accordance with federal requirements for the filing of reports and the payment of contributions.
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