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Code of Federal Regulations
Title 20 - EMPLOYEES' BENEFITSChapter III - SOCIAL SECURITY ADMINISTRATIONPart 404 - FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )Subpart M - COVERAGE OF EMPLOYEES OF STATE AND LOCAL GOVERNMENTS
HOW TO REPORT WAGES AND CONTRIBUTIONS-FOR WAGES PAID PRIOR TO 1987
Section 404.1247 - When to report wages-for wages paid prior to 1987

20 C.F.R. § 404.1247

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Current through May 31, 2024
Section 404.1247 - When to report wages-for wages paid prior to 1987

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).

20 C.F.R. §404.1247

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

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