Requirements for Valid Social Security Numbers

STATE OF NEBRASKA

STATE ACCOUNTING MANUAL

			Effective
REQUIREMENTS FOR VALID			Date
SOCIAL SECURITY NUMBERS			2-16-04

DESCRIPTION : According to regulations issued by the Social Security Administration and the Internal Revenue Service, certain responsibilities are required of both employee and employer regarding Social Security Numbers. Please note that an employee can be set up without a Social Security Number in order to be paid in the NIS System, but the process to obtain a valid number should begin immediately, according to the regulations listed below.

SCOPE: These policies apply to all agencies, boards, and commissions.

PURPOSE : To ensure that all employees are having wages reported under a valid Social Security Number.

EMPLOYEE RESPONSIBILITIES

1. An employee who doesn't have a Social Security Number is required to apply for a number within seven days after beginning employment.

a. Application is made on Form SS-5, which can be obtained from any IRS or Social Security Administration office.

b. Application is to be filed with any district office of the Social Security Administration. See Federal SSA Office listing.

2. If an employee has already applied for a Social Security Number, they must present a receipt to the employer issued by an office of the Social Security Administration, acknowledging that application for a number has been received.

a. The employee must show their Social Security Card to their employer as soon as it is received.

3. If, at the time of employment, the employee does not have a Social Security Number or a receipt acknowledging application for a card, the employee must furnish to the employer a Form SS-5 completely filled in and signed by the employee.

a. The employee is still required to file a second Form SS-5 with the Social Security Administration within seven days from their hire date.

b. When the employee shows the employer a Social Security Card or a receipt, the employer will return the initial Form SS-5.

EMPLOYER RESPONSIBILITIES

1. The employer must inform an employee that does not possess a Social Security Number that the employee must apply for a number within seven days from the first day of employment.

2. If an employee has a receipt acknowledging that application for a Social Security Number has been made, the employer should record the date of issue of the receipt, its termination date, the address of the issuing office, and the name and address of the individual exactly as shown on the receipt.

3. If an employee does not have a Social Security Card or a receipt acknowledging that application has been made for one, the employer is to have the employee fill out a Form SS-5 and sign it.

a. The employee is still required to submit a second Form SS-5 to the Social Security Administration.

b. The employer is to return the initial Form SS-5 when the employee shows their Social Security Card or receipt acknowledging that application has been made.

4. If, after seven days, the employee has not presented a receipt acknowledging that application has been made for a Social Security Number, the employer should contact the employee to see if the employee has attempted to apply for a number.

a. An additional seven days may be granted if, for reasons beyond their control, the employee was unable to apply for a number.

b. If the employee has made no attempt to apply, and shows no intention of doing so, the employer should file a statement in writing with a district office of the Social Security Administration, providing all the information that is on the Form SS-5 that the employer obtained from the employee. In lieu of the employee's signature, a notation that the employee refused to file an application for a Social Security Number should be entered by the employer. A Social Security Number will be assigned to the employee and communicated to the employer.