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Date:October 31, 2007
Bulletin Number: 755
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Subject

Verification of Social Security Numbers and Names for the 2007 W-2 Reporting

Purpose

To continue the partnership and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security Administration (SSA) files.

Affected Employees

Employees who appear on the Control-D Report, NPAY752 (Social Security Number Verification Report).

Effective Date(s)

Immediately.

Background

Verifying and maintaining up-to-date Social Security information in the State payroll system ensures accurate posting of Social Security earnings, and ensures that employees avoid potential problems with collecting future Social Security benefits to which they are entitled.

OSC Actions

OSC created a file of employees with taxable wages for the 2007 reporting for comparison with SSA database records using the Social Security Administration’s Social Security Number Verification Service (SSNVS).

The Control-D Report, NPAY752 (Social Security Number Verification Report) is now available for review.

OSC has eliminated records marked "deceased" by SSA that have matching deceased information in PayServ.  Deceased employees who appear on this report must be reviewed by the agency.

Agency Actions
  • Agencies must review the NPAY752 Control-D report.
  • Agencies must send a notification letter to the affected employees.  The sample letter may be used as a guide.  Agency payroll offices must retain a copy of each letter and any responses from the employee for four (4) calendar years.
  • If the Social Security information reported in the State payroll system does not match the information on the Social Security card obtained from the employee, the agency must enter the correct information into the Personal Data page as soon as possible.  It is important to verify with the employee that the card presented is the most recent card issued to the employee by the Social Security Administration.
  • To ensure the accuracy of the 2007 W-2s, agencies must update Social Security information by December 31, 2007.
  • Agencies must follow existing OSC procedures for the issuance of corrected W-2s.
  • If the employee believes that the Social Security information reported in the State payroll system is correct, the agency should instruct the employee to contact the SSA to verify and correct their records.  Agencies should document and retain this information for four (4) calendar years.

Note:
Copies of letters and other documentation must be available in the event of an OSC review and/or IRS audit.

Questions

Questions regarding this bulletin may be directed to the Payroll Deductions mailbox.