1. LawStack
  2. Title 20 - Employees' Benefits
  3. Chapter III - SOCIAL SECURITY ADMINISTRATION
  4. Part 404 - FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
  5. Subpart M - Coverage of Employees of State and Local Governments
  6. Topic - How To Report Wages and Contributions—for Wages Paid Prior to 1987
  7. 20 CFR § 404.1247
20 CFR § 404.1247
When to report wages—for wages paid prior to 1987
February 18, 2021
CFR

A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see §404.1042(b) regarding constructive payment of wages).

(Approved by the Office of Management and Budget under control number 0960-0425)

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]

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§ 404.1243 Use of reporting forms—for wages paid prior to 1987
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§ 404.1249 When and where to make deposits of contributions and to file contribution returns and wage reports—for wages paid prior to 1987

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