Current through September 24, 2024
(1) Each employer shall ascertain the social
security account number of each worker employed by the employer.
(2) If an employer has in such employer's
employ a worker who does not have such a social security account number, the
employer shall request the worker to show such employer a receipt issued by an
office of the Social Security Administration indicating that the worker has
filed an application for a social security account number. The receipt shall be
retained by the worker.
(3) If a
worker fails to report to such worker's employer such worker's correct account
number or fails to show such employer a receipt issued by an office of the
Social Security Administration indicating that the worker has filed an
application for a social security account number, the employer shall inform the
worker that Regulations of the Internal Revenue Service, United States Treasury
Department, under the Federal Insurance Contributions Act, provide that:
(a) Each worker shall report to every
employer for whom such worker is engaged in employment such worker's social
security account number and such worker's name exactly as shown on the account
number card issued to such worker by the Social Security
Administration.
(b)
1. Each such worker who has not secured a
social security account number shall file an application for a social security
account number on Form SS-5 of the Treasury Department, Internal Revenue
Service.
2. 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 the employ of such worker's employer if such
date precedes such seventh day.
(c)
1. If,
on the fourteenth (14th) day 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 earlier, the worker does not have a
social security account number, and has not shown the employer a receipt issued
to the worker by an office of the Social Security Administration indicating
that the worker has filed an application for a social security account number,
the worker shall furnish the employer an application on Form SS-5, completely
filled in and signed by the worker.
2. If a copy of Form SS-5 is not available,
the worker shall furnish the employer a written statement signed by the worker
which shows:
(i) the date of the
statement,
(ii) the worker's full
name,
(iii) the worker's present
address,
(iv) the worker's date and
place of birth,
(v) the worker's
father's full name and mother's full name before marriage,
(vi) the worker's sex,
(vii) the worker's race/ethnic description
(this information is voluntary), and (viii) 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.
3. Furnishing the employer with an executed
Form SS-5, or statement in lieu thereof, does not relieve the worker of such
worker's obligation to make an application on Form SS-5 as set forth in
sub-section (b) of this section.
(4) Each employer shall inform such
employer's workers, in instances in which the information is pertinent, that:
(a) Copies of Form SS-5, "Application for a
Social Security Account Number" can be secured at any field office of the
Social Security Administration, the local post office, or from any Collector of
Internal Revenue. The Application for a Social Security Account Number shall be
filed with the Social Security Administration field office or, if the worker is
not working in the United States, with the Social Security Administration in
Baltimore, Maryland.
(b) Any worker
who has lost such worker's social security account number card may secure a
duplicate card by applying at the field office of the Social Security
Administration nearest the worker's place of employment.
(c)
1. Any
worker may have such worker's social security account number changed at any
time by applying to a field office of the Social Security Administration and
showing good reason for a change.
2.
Any worker whose name is changed by marriage or otherwise, or who has stated
incorrect information on Form SS-5, should report such change or correction to
a field office of the Social Security Administration. Copies of appropriate
forms for making such reports may be obtained from any field office of the
Social Security Administration.
(d) Any worker who has more than one social
security account number shall report all numbers to the field office of the
Social Security Administration nearest the worker's place of
employment.
(5) If a
worker fails to comply with Section (3) of this Regulation, the worker's
employer shall execute a Form SS-5, "Application for a Social Security Account
Number" or a statement signed by the employer setting forth as fully and as
clearly as possible:
(a) the worker's full
name,
(b) the worker's present or
last known address,
(c) the
worker's date and place of birth,
(d) the worker's father's full name and
mother's full name before marriage,
(e) the worker's sex,
(f) the worker's race/ethnic description
(this information is voluntary), and
(g) a statement as to whether an application
for a social security account number has previously been filed by the worker
and, if so, the date and place of such filing.
(6) Each employer shall report a worker's
social security account number in making any report required by the
Commissioner with respect to such worker.
(a)
If the worker has no such number, but has shown the worker's employer a receipt
indicating that the worker has filed application for one, the employer shall,
in making any report required by the Commissioner with respect to such worker,
report the date of the issue of the receipt, its termination date, the address
of the issuing office, and the name and address of the worker exactly as shown
in the receipt.
(b) If the worker
fails to show the worker's employer either such number or such receipt, the
employer shall attach to any report required by the Commissioner with respect
to such worker the statement or Form SS-5, executed in compliance with Section
(3)(c) or Section (5) of this Regulation.
Authority:
T.C.A. §§
50-7-602
and
50-7-603.
