Current through Register Vol. 46, No. 19, March 20, 2024
(1) Each employer
shall ascertain the federal social security number of each worker employed by
such employer in employment subject to the Iowa employment security
law.
(2) The employer shall report
the worker's federal social security number in making any report required by the
department of workforce development with respect to the worker.
(3) If a worker failed to report to the
employer such employee's correct federal social security number or fails to show
the employer a receipt issued by an office of the social security board
acknowledging that the worker has filed an application for an account number, the
employer shall inform the worker that Regulation 106 of the Internal Revenue
Service, United States Treasury Department, under the Federal Insurance
Contribution Act provides that:
a. Each worker
shall report to every employer for whom the worker is engaged in employment a
federal social security number with the worker's name exactly as shown on the
social security card issued to the worker by the social security board.
b. Each worker who has not secured an account
number shall file an application for a federal social security account number on
Form SS-5 of the Treasury Department, Internal Revenue Service. 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 employment if such date precedes such
seventh day.
c. If, within 14 days
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 the earlier, the worker does not have a federal social security
account number, and has not shown the employer a receipt issued to the worker by
an office of the social security board acknowledging that the worker has filed an
application for an account number, the worker shall furnish the employer an
application on Form SS-5, completely filled in and signed by the worker. If a
copy of Form SS-5 is not available, the worker shall furnish the employer a
written statement, signed by the worker, of the date of the statement, the
worker's full name, present address, date and place of birth, father's full name,
mother's full name before marriage, worker's sex, and 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. Furnishing the employer with an executed Form SS-5, or
statement in lieu thereof, does not relieve the worker of the obligation to make
an application on Form SS-5 as required in paragraph"b" of this
subrule.
