Section 105.370 - Contributions by political subdivisions and employees - liability for1. Each political subdivision or instrumentality whose plan has been approved under section 105.350 shall pay to the Internal Revenue Service contributions, together with any applicable interest and penalties, in the amounts and at the rates prescribed by federal law.2. Each political subdivision or instrumentality required to make payments under sections 105.300 to 105.430 is authorized, in consideration of the employee's retention in, or entry upon, employment after the passage of sections 105.300 to 105.430, to impose upon its employees, as to services which are covered by an approved plan, a contribution with respect to wages, not exceeding the amount of the employee tax which would be imposed by the Federal Insurance Contributions Act (26 U.S.C.A. Section 1400) and to deduct the amount of the contribution from the wages when paid. Contributions so collected shall be paid to the Internal Revenue Service in partial discharge of the liability of the political subdivision or instrumentality. Failure to deduct the contribution shall not relieve the employee or employer of liability therefor.L. 1951 p. 788 § 5, A.L. 1955 p. 729, A.L. 1959 S.B. 186