Employer To Procure Social Security Account Numbers

(1) Each employer shall ascertain the social security account number of each worker employed by the employer. (2) If an employer has in such employer’s employ a worker who does not have such a social security account number, the employer shall request the worker to show such employer a receipt issued by an office of the Social Security Administration indicating that the worker has filed an application for a social security account number. The receipt shall be retained by the worker. (3) If a worker fails to report to such worker’s employer such worker’s correct account number or fails to show such employer a receipt issued by an office of the Social Security Administration indicating that the worker has filed an application for a social security account number, the employer shall inform the worker that Regulations of the Internal Revenue Service, United States Treasury Department, under the Federal Insurance Contributions Act, provide that: (a) Each worker shall report to every employer for whom such worker is engaged in employment such worker’s social security account number and such worker’s name exactly as shown on the account number card issued to such worker by the Social Security Administration. (b) 1. Each such worker who has not secured a social security account number shall file an application for a social security account number on Form SS-5 of the Treasury Department, Internal Revenue Service. 2. The application shall be filed on or before the seventh day after the date on which the worker first performs employment for wages, except that the application shall be filed on or before the date the worker leaves the employ of such worker’s employer if such date precedes such seventh day. (c) 1. If, on the fourteenth (14th) day after the date on which the worker first performs employment for wages for the employer, or on the day on which the worker leaves the employ of the employer, whichever is earlier, the worker does not have a social security account number, and has not shown the employer a receipt issued to the worker by an office of the Social Security Administration indicating that the worker has filed an application for a social security account number, the worker shall furnish the employer an application on Form SS-5, completely filled in and signed by the worker. 2. If a copy of Form SS-5 is not available, the worker shall furnish the employer a written statement signed by the worker which shows: (i) the date of the statement, (ii) the worker’s full name, (iii) the worker’s present address, (iv) the worker’s date and place of birth, (v) the worker’s father’s full name and mother’s full name before marriage, (vi) the worker’s sex, EMPLOYER CHAPTER 0800-10-03 (vii) the worker’s race/ethnic description (this information is voluntary), and (viii) a statement as to whether the worker had previously filed an application on Form SS-5 and, if so, the date and place of such filing. 3. Furnishing the employer with an executed Form SS-5, or statement in lieu thereof, does not relieve the worker of such worker’s obligation to make an application on Form SS-5 as set forth in sub-section (b) of this section. (4) Each employer shall inform such employer’s workers, in instances in which the information is pertinent, that: (a) Copies of Form SS-5, “Application for a Social Security Account Number” can be secured at any field office of the Social Security Administration, the local post office, or from any Collector of Internal Revenue. The Application for a Social Security Account Number shall be filed with the Social Security Administration field office or, if the worker is not working in the United States, with the Social Security Administration in Baltimore, Maryland. (b) Any worker who has lost such worker’s social security account number card may secure a duplicate card by applying at the field office of the Social Security Administration nearest the worker’s place of employment. (c) Any worker may have such worker’s social security account number changed at any time by applying to a field office of the Social Security Administration and showing good reason for a change. 2. Any worker whose name is changed by marriage or otherwise, or who has stated incorrect information on Form SS-5, should report such change or correction to a field office of the Social Security Administration. Copies of appropriate forms for making such reports may be obtained from any field office of the Social Security Administration. (d) Any worker who has more than one social security account number shall report all numbers to the field office of the Social Security Administration nearest the worker’s place of employment. (5) If a worker fails to comply with Section (3) of this Regulation, the worker’s employer shall execute a Form SS-5, “Application for a Social Security Account Number” or a statement signed by the employer setting forth as fully and as clearly as possible: (a) the worker’s full name, (b) the worker’s present or last known address, (c) the worker’s date and place of birth, (d) the worker’s father’s full name and mother’s full name before marriage, (e) the worker’s sex, (f) the worker’s race/ethnic description (this information is voluntary), and (g) a statement as to whether an application for a social security account number has previously been filed by the worker and, if so, the date and place of such filing. EMPLOYER CHAPTER 0800-10-03 (6) Each employer shall report a worker’s social security account number in making any report required by the Commissioner with respect to such worker. (a) If the worker has no such number, but has shown the worker’s employer a receipt indicating that the worker has filed application for one, the employer shall, in making any report required by the Commissioner with respect to such worker, report the date of the issue of the receipt, its termination date, the address of the issuing office, and the name and address of the worker exactly as shown in the receipt. (b) If the worker fails to show the worker’s employer either such number or such receipt, the employer shall attach to any report required by the Commissioner with respect to such worker the statement or Form SS-5, executed in compliance with Section (3)(c) or Section (5) of this Regulation.