Ala. Admin. Code r. 480-4-2-.15

Current through Register Vol. 43, No. 1, October 31, 2024

Section 480-4-2-.15 - Identification Of Workers - Social Security Account Numbers

(1) Every employer shall ascertain the social security account number of each worker employed by him in employment.

(2) If an employer has in his employ a worker engaged in employment who does not have such an account number, he shall request the worker to show him a receipt issued by an office of the Social Security Administration indicating that the worker has filed an application for an account number. The receipt shall be retained by the worker.

(3) If a worker fails to report to his employer his correct account number or to show him a receipt issued by an office of the Social Security Administration indicating that he has filed an application for an account number, the employer shall inform the worker that Regulation 106 of the Bureau of Internal Revenue, United States Treasury Department, under the Federal Insurance Contributions Act, provides that:

(a) Each worker shall report to every employer for whom he is engaged in employment his social security number and his name exactly as shown on the account number card issued to him by the Social Security Administration.

(b) Each such worker who has not secured an account number shall file an application for an account number on Form SS-5 of the Treasury Department, Bureau of Internal Revenue. 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 his employer if such date precedes such seventh day. Copies of Form SS-5, "Application for a Social Security Account Number" can be secured at any field office of the Social Security Administration, a public employment office or at the local post office.

(c) If, on the fourteenth day after the date on which the worker first performs employment for wages for the employer, or on the day on which he leaves the employ of the employer, whichever is the earlier, the worker does not have an account number and has not shown the employer a receipt issued to the worker by an office of the Social Security Board indicating that he 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 and address, date and place of birth, father's full name, mother's full name before marriage, worker's sex and race, 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 his obligation to make an application on Form SS-5 as required in subsection (2) of this section.

(4) Every employer shall inform his workers, in instances in which the information is pertinent, that in accordance with Regulation 106 of the Bureau of Internal Revenue, United States Treasury Department:

(a) Any worker who has lost his 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.

(b) Any worker may have his account number changed at any time by applying to a field office of the Social Security Administration and showing good reason for a change. 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 Form OAAN-7003, "Employee's Request for Change in Records," for making such reports, may be obtained from any field office of the Social Security Administration, the central office of the Alabama Unemployment Compensation Agency, or a public employment office.

(c) Any worker who has more than one account number shall report all numbers to the field office of the Social Security Administration nearest his place of employment, or to a public employment office.

(5) If a worker fails to comply with the requirements enumerated under Paragraph (3) of this rule, his employer shall execute a Form SS-5, "Application for a Social Security Account Number," or statement signed by the employer, setting forth as fully and as clearly as possible the worker's full name, his present or last known address, date and place of birth, father's full name, mother's full name before marriage, the worker's sex and race, and a statement as to whether an application for an account number has previously been filed by the worker, and if so, the date and place of such filing. The execution of a Form SS-5 or submission of a statement in lieu thereof by the employer does not relieve the worker of his obligation to make an application on Form SS-5 as required under subparagraph (3)(b).

(6) Every employer shall report a worker's account number in making any report required by the Director with respect to such worker. If the worker has no such number, but has shown his employer a receipt indicating that he has filed application for one, the employer shall, in making any report required by the Director with respect to such worker, report the date of 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. If the worker fails to show his employer either such number or such receipt, the employer shall attach to any report required by the Director with respect to such worker the statement or Form SS-5 executed in compliance with Section (3)(c) or Section (5) of this rule.

Author: William E. Parsons

Ala. Admin. Code r. 480-4-2-.15

Effective September 30, 1982.

Statutory Authority:Code of Ala. 1975, §§ 25-2-7, 25-2-8 and 25-4-111