Section 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.Tex. Gov't. Code § 606.027
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. 9/1/1993.