In entering summary judgment below, the trial court held that Dade County was required to make social security (FICA) deductions from salary payments made to its employees during their absence from work because of sickness. For the reasons outlined in State of New Mexico v. Weinberger, 517 F.2d 989 (10th Cir. 1975), cert. denied, 423 U.S. 1051, 96 S.Ct. 779, 46 L.Ed.2d 640 (1976) and Graves v. Gardner, 280 F.Supp. 666 (S.D.N.Y. 1968), we agree with that conclusion.

Affirmed.