THEODORE R. McKELDIN, GOVERNOR                  1053

wise to comply with such agreements. Such argeements, shall to the
extent practicable, be consistent with the terms and provisions of
Sub-section (a) and other provisions of this sub-title.

(c) Retirement System as Separate Systems. Pursuant to Section
218 (d) (6) of the Social Security Act, the State Employees' Retire-
ment System and the Teachers' Retirement System shall each, for the
purposes of this sub-title, be deemed to constitute a separate retire-
ment system with respect to the State and a separate retirement sys-
tem with respect to each political subdivision having positions covered
thereby BY THE STATE EMPLOYEES' RETIREMENT SYSTEM
AND A SEPARATE RETIREMENT SYSTEM WITH RESPECT
TO EACH INSTITUTION OF HIGHER LEARNING, AS PRO-
VIDED UNDER SECTION 218 (D) (6) OF THE SOCIAL SECU-
RITY ACT, HAVING POSITIONS COVERED BY THE TEACH-
ERS' RETIREMENT SYSTEM.

33 A. Contributions by State Employees, (a) Every employee of
the State whose services are covered by an agreement entered into

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UNDER SECTION 33 SHALL BE REQUIRED TO PAY FOR THE
PERIOD OF SUCH COVERAGE, INTO THE CONTRIBUTION
FUND ESTABLISHED BY SECTION 35, CONTRIBUTIONS,
WITH RESPECT TO WAGES (AS DEFINED IN SECTION 32
OF THIS ACT), equal to the amount of the employee tax which would
be imposed by the Federal Insurance Contributions Act if such serv-
ices constituted employment within the meaning of that Act. Such
liability shall arise in consideration of the employee's retention in
the service of the State, or his entry upon such service, after the
enactment of this sub-title.

(b)  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.

(c)   If more or less than the correct amount of the contribution
imposed by this section is paid or deducted with respect to any remun-
eration, proper adjustments, or refund if adjustment is impracticable,
shall be made, without interest, in such manner and at such times as
the State Agency shall prescribe.

34. (Plans for Coverage of Employees of Political Sub-divisions).

(a) Each political sub-division of the State is hereby authorized
to submit for approval by the State Agency a plan for extending the
benefits of Title II of the Social Security Act, in conformity with
applicable provisions of such act, to employees of such political sub-
division. Each such plan and any amendment thereto shall be ap-
proved by the State Agency if it finds that such plan, or such plan as
amended, is in conformity with such requirements as are provided
in the regulations of the State Agency, except that no such plan shall
be approved unless

(1) It is in conformity with the requirements of the Social
Security Act and with the agreement entered into under Section 33;