20 C.F.R. § 404.1260 Amount of contributions—for wages paid prior to 1987.
Title 20 - Employees' Benefits
The State's contributions are equal to the product of the applicable contribution rate (which is equivalent to both the tax rates imposed under sections 3101 and 3111 of the Internal Revenue Code) times the amount of wages actually or constructively paid for covered services each year (subject to the wage limitations in §404.1047) to the employee.
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart M—Coverage of Employees of State and Local Governments
Figuring the Amount of the State's Contributions—for Wages Paid Prior to 1987
§ 404.1260 Amount of contributions—for wages paid prior to 1987.
