61-1-49. Social security tax payments not deemed wages.
47 words·~1 min read·
/sd/title-61/chapter-61-1/61-1-49·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code.