59-1105. CONTRIBUTIONS FROM LOCAL ENTITIES. Under policies and procedures to be prescribed by the state controller, each municipal corporation, political subdivision, drainage or irrigation district, hereinafter referred to as public employer, coming within the provisions of this chapter, shall remit to the state controller the amounts required to be withheld from the salary or wages of each officer and employee together with the matching contribution of such public employer and any interest or penalties imposed for late remittances, in the manner and form prescribed by the state controller. Such moneys shall be deposited in the social security trust account.
In case any public employer does not make, at the time or times due, the payments provided for under an agreement pursuant to this section, there shall be added, as part of the amounts due, interest at the rate of six percent (6%) per annum from the date due until paid plus a penalty of six percent (6%) and the state controller may, at his discretion, deduct any delinquent amounts including interest and penalty from any funds or moneys due such delinquent public employer as may be in the possession of the state treasurer, and credit the same to the social security trust account.
If any public employer is delinquent in the payment of any moneys required to be paid under the provisions of this chapter, and is so delinquent for more than thirty (30) days, the state controller shall so notify the board of county commissioners who shall thereupon order the county treasurer to withhold the equivalent amount of such moneys as are delinquent, together with the equivalent amount of any penalty or interest which may be due as a result of such delinquency, from any funds or moneys due such delinquent public employer as may be in the possession of the county treasurer, and to pay the same over to the state controller, for the credit of the social security trust account.
History:
[59-1105, added 1951, ch. 295, sec. 2, p. 652; am. 1980, ch. 113, sec. 1, p. 251; am. 1994, ch. 180, sec. 134, p. 509; am. 2003, ch. 32, sec. 30, p. 135.]
Structure Idaho Code
Title 59 - PUBLIC OFFICERS IN GENERAL
Chapter 11 - SOCIAL SECURITY BENEFITS
Section 59-1101 - ACCEPTANCE OF BENEFITS OF FEDERAL SOCIAL SECURITY ACT.
Section 59-1101A - AUTHORITY TO ACCESS RECORDS.
Section 59-1102 - PAYROLL AND SALARY DEDUCTIONS.
Section 59-1103 - EXISTING RIGHTS PRESERVED.
Section 59-1104 - INCLUSION OF EMPLOYEES — TIME ALLOWED.
Section 59-1105 - CONTRIBUTIONS FROM LOCAL ENTITIES.
Section 59-1106 - STATE TRUST FUND ESTABLISHED.
Section 59-1106A - REVOLVING ACCOUNT FOR SOCIAL SECURITY ADMINISTRATION.
Section 59-1107 - PAYMENTS FROM STATE TRUST FUND.
Section 59-1107A - RECOVERY OF OVERPAYMENTS — PAYMENT OF EXPENSES AND DISTRIBUTION OF RECOVERIES.
Section 59-1108 - RECEIPTS OF STATE TRUST FUND.
Section 59-1109 - APPROPRIATIONS — DATE OF TRANSFER.
Section 59-1110 - ASSESSMENT OF SPECIAL FUNDS.
Section 59-1111 - PAYMENTS BY ENDOWED INSTITUTIONS.
Section 59-1112 - PAYMENTS FROM SPECIAL FUNDS.
Section 59-1113 - REFERENDUM ON ACCEPTANCE BY GOVERNMENTAL RETIREMENT SERVICES.
Section 59-1114 - MAJORITY FAVORING ACCEPTANCE — AGREEMENT ENTERED INTO FOR COVERAGE.
Section 59-1115 - EMPLOYER’S PORTION OF SOCIAL SECURITY TAX FOR SCHOOL DISTRICT PERSONNEL.