P.R. Laws tit. 3, § 815
(a) Every employee of the Government of Puerto Rico and of the political subdivisions whose services are covered by an agreement adopted in conformity with the provisions of § 814 of this title, shall make contributions to the Fund created by § 817 of this title, throughout the full period of effectiveness of the agreement, in a sum equal to the contribution imposed by § 1400 of the Federal Insurance Contribution Act, the same as if the services of such employees were included in the term “employment” as defined in § 3121(b) of the Federal Internal Revenue Code. This obligation on the part of each employee shall arise in consideration of his retention as an employee of the Government of Puerto Rico and its instrumentalities and municipalities, or of his appointment as such, after this act takes effect.
(b) The agency in charge shall collect said contributions through deductions to be made in the payroll covering the salary of each employee. Failure to deduct such contribution shall not release the employee or the agency in charge from liability therefor. If the contributions are not made when they fall due, they may be recovered, with interest at the rate of six (6) percent per annum from the due date to the date they are paid, through an action at law instituted before a competent court against the political subdivision liable therefor.
(c) In case there is withheld from the salary of an employee a sum higher or lower than the one appertaining to the correct contribution, the pertinent adjustments or reimbursements shall be made, without interest, in the manner prescribed by the agency in charge.
History —May 12, 1952, No. 396, p. 788, § 4; June 25, 1955, No. 102, p. 538, § 1.