Employer Information

Annual Wage Reporting

At the Social Security Administration (SSA), we make every effort to pay benefits, to the right person, in the right amount, at the right time. Accurate wage reporting helps us be successful in meeting this important objective. This is one of the reasons employers file Form W-2 reports directly with the SSA. These reports populate the earnings record of working individuals. We use the earnings, coupled with any applicable self-employment income, to determine entitlement and benefit amounts for individuals and their dependents. Once we have credited individual records, we then pass the data to the Internal Revenue Service for matching against the employer’s quarterly tax returns. Our Website for Employers has more information on the wage reporting services available.


Who to Contact

Employer Services Liaison Officers (ELSOs)

SSA’s Employer Services Liaison Officers provide direct assistance to employers and third-party payroll providers on wage reporting matters.  ESLOs can help with:

• Questions about payroll reporting process and applications
• Electronic and paper filing of W-2 and W-2c wag report
• Business Services Online (BSO) registration and access questions
• Missing or incorrect wage report issues
• Social Security Number verification process
• Notices from IRS and SSA on reporting discrepancies

To find the ESLO serving your area, visit Ask a Wage Reporting Expert at www.ssa.gov/employer/wage_reporting_specialists.htm.


How We Can Help

The Employer Services Liaison Officer is prepared to assist employers with matters concerning:

• Form W-2/W-2C filing procedures – Paper and Electronic (preferred method),
• Registration issues with Business Services Online (BSO),
• Reconciliation problems concerning W-2 and Form 941 balancing,
• Problems with missing or incorrect W-2 wage reports and
• Questions on the verification of Names and Social Security Numbers for W-2 wage reporting purposes.


Social Security Number Verification Service (SSNVS)

SSNVS is our online tool for helping employers prevent name and number mismatches on year-end Form W-2s. The service allows for immediate online results for up to 10 employees per submission. If you wish to check your entire payroll (up to 250,000 employees), a file format is available for online upload with overnight results. To learn more visit the SSNVS Website (http://www.socialsecurity.gov/employer/ssnv.htm) at our National Employer Website.