If a substitute’s earnings are incorrectly credited to the principal employee’s earnings
record, after determining which earnings belong to each employee, correct the earnings
for each individual by moving the incorrectly posted earnings via ICOR to the individual’s
earnings record to whom the earnings belong.
If a wage determination changes the total amount posted to SSA records, in addition
to an earnings transfer, prepare a Form SSA-7010-U5 (Notice of Determination) in conjunction
with a Form SSA-746.