(DOWNLOAD) "Independent Dist. V. Iowa Emp. Sec. Comm." by Supreme Court Of Iowa. " eBook PDF Kindle ePub Free
eBook details
- Title: Independent Dist. V. Iowa Emp. Sec. Comm.
- Author : Supreme Court Of Iowa.
- Release Date : January 17, 1946
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Chapter 91, Acts of the Fifty-first General Assembly, now chapter 97, Code, 1946, which became law July 4, 1945, established an Old-Age and Survivors' Insurance System for the public employees of the state, its political subdivisions and instrumentalities, including school districts. The law is patterned after Subchapter II of the Federal Social Security Act (42 U.S.C. § 401 et seq.). It provides for a fund created in the first instance by a tax upon each employer and employee equal to one per cent of wages paid through 1948 and two per cent of such wages thereafter. (Code section 97.8.) The tax upon employees is collected by deductions from wages (section 97.9) which are matched by the employer (section 97.12). The political subdivision is directed to levy a tax sufficient to meet its obligations under the act (section 97.6).
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