Subd. 1. Employer contributions.

Employer contributions required under the agreement or modification under section 355.627 and payments required by section 355.49 must be paid by the senate, the house of representatives, or the relevant constitutional office, whichever applies.

Subd. 2. Employee contributions; deduction from wages.

1. (a) After the date on which the agreement or modification under section 355.627 is executed, there must be paid as a deduction from wages an employee contribution by legislators or constitutional officers in an amount equal to the tax that would be imposed by the Federal Insurance Contributions Act if the service constituted employment within the meaning of the act.
2. (b) Contributions made under this subdivision must be paid into the contribution fund in partial discharge of the employer liability for social security coverage.
3. (c) A failure to deduct employee contributions does not relieve the legislator or constitutional officer or the senate, the house of representatives, or the relevant constitutional office of the liability to make the contribution.