Tips on Wage Reporting - Tie It All Together
Created on December 18, 2013
Business is underway, and you’ve hired some help. You’ll need to take care of employees by making sure that the right tax forms are complete.
One-on-One Help from the Social Security Administration
Employers who need help with general wage reporting information can call the Social Security Administration’s Employer Reporting Service Center at 800-772-6270. For answers to more technical questions, employer service liaison officers are available around the country by calling 800-772-6270.
FORM W-2 FILING INFORMATION
Each year, employers must send Copy A of each employee’s Form W-2, Wage and Tax Statement, with one Form W-3,Transmittal of Wage and Tax Statement, to the Social Security Administration by the last day of February (or last day of March if they file electronically) to report the wages and taxes of their employees for the previous calendar year.
Complete wage reporting information and all publications needed to meet their wage reporting responsibilities are now online on the Social Security Online website, Employer W-2 Filing Instructions and Information page.
ELECTRONIC FILING OF W-2S
Employers and their authorized representatives can now file W-2 reports over the Internet. There are three electronic filing methods available through Social Security’s Business Services website:
W-2 Online – You can complete up to 20 Forms W-2 on your computer, electronically submit them to SSA, and print copies suitable for distribution to your employees. This option is ideal for businesses with 20 or fewer employees or for individuals with household employees.
W-2C Online – This service is similar to W-2 Online except it allows you to complete up to 20 Forms W-2C, Corrected Wage and Tax Statements. This service can be used regardless of which service you used to submit the original W-2 to SSA.
Upload a Wage Report – You can upload a wage report file formatted according to Social Security’s Wage Reporting (Forms W-2), specifications.
To get started simply go to the Social Security Business Services Online website. You will need to follow instructions to register for a Personal Identification Number (PIN) and password. A PIN will be provided immediately after you complete the registration process. A password will be mailed in approximately two weeks. To begin using the site, select “Login” and enter your PIN and password.
Third-party preparers need to register only one time in their firm’s name. December is the preferred month to register. Social Security usually begins accepting electronic submissions the second week in January.
You can get more information on filing W-2s online in the Business Services Online Handbook by visiting the Social Security Online website.
Verifying Employee Names and Social Security Numbers
The name and SSN listed on each W-2 must match the name and SSN on the employee’s Social Security card. This match ensures that the earnings of each worker are properly recorded to their lifetime earnings record. The earnings record is the basis for determining Social Security benefit eligibility and benefit amount.
SSA has developed a free Employee Verification Service (EVS) that will match your record of employee names and SSNs with SSA’s records so they can be corrected before you submit your W-2s to SSA. Fewer than 50 names – contact your nearest Social Security office. You can locate the address by visiting the Social Security Online website, or by calling 800-772-1213.
More than 50 names – This option is ideal for employers who want to verify their entire payroll database. You must register for this service. For details visit the SSA’s website, Employer W-2 Filing Business Services Online Information and Instructions and Information – Social Security Number Verification page.
SSA/IRS Reporter – This a quarterly newsletter for employers prepared by the Social Security Administration and the Internal Revenue Service. Locate issues of the SSA/IRS Reporter on IRS.gov.