Teresa Finer, Attorney at Cotney Construction Law
Some time has passed since employers have received “mismatch” letters from the Social Security Administration, but the government has recently announced that employers should expect to see them again in 2019. Mismatch letters notify employers that employee names and social security numbers do not match the Social Security records. It is important for employers to review the mismatch rules again, as failure to respond can lead to significant consequences in an audit.
False documents aren’t the sole reason for a mismatch. For instance, the discrepancy can be caused by an employee getting married and failing to register his/her new name with Social Security, by employee or employer typos, or by government error. Regardless of the reason for the mismatch, the employer will be required to check personnel records, notify employees where necessary, and
provide Social Security with corrections within 60 days.
This time, the government will be recommending that employers utilize an online database to get instructions and make corrections. The Social Security Business Services Online site can be accessed at: https://www.ssa.gov/bso/services.htm. The site includes a Social Security Number Verification Service Application, where employers can view processing status and errors, submit online forms to request verification of names and Social Security numbers for current or former employees, and confirm that employees’ social security numbers match the government system before filing W-2 forms.
The site specifically advises that this system is not intended to serve as a verification system for potential new employees, is not intended to make any statement regarding immigration status, and should not serve alone as a cause for suspending or terminating an employee. In fact, the site warns that relying only on this service to take action against an employee could be a violation of law.
If you receive a mismatch letter, the following is advised:
1. Check personnel records to see if the employer records match the Social Security records, and correct easy errors such as spelling errors or names that are hyphenated differently.
2. Notify employees to check with the local Social Security office if their records show a mismatch, correct company records, and resubmit corrected data for the employees once resolved. The Social Security Business Services Online site provides a sample letter to send to employees.
3. Document all efforts to secure correct information, including if you are unable to contact employees. Retain documentation for three years with payroll records.
4. Document company files to prove that all employees are being dealt with consistently. If you use the system for newly hired employees, for example, you should do so with respect to all newly hired employees.
If you receive a Social Security mismatch letter in the coming months, ensure compliance by taking corrective action. If you need more information about Social Security mismatch letters, contact our immigration attorneys Teresa Finer or Natalia Gove.
Disclaimer: The information contained in this article is for general educational information only. This information does not constitute legal advice, is not intended to constitute legal advice, nor should it be relied upon as legal advice for your specific factual pattern or situation. Teresa Finer is an attorney at Cotney Construction Law who focuses her practice on U.S. business and family immigration
law. Cotney Construction Law is an advocate for the roofing industry, General Counsel of FRSA, NWIR, RT3, TARC, TRI, PBCRSMA, WCRCA, WSRCA, and several other local roofing associations. For more information, contact the author at 866-303-5868 or go to www.cotneycl.com.
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