The earnings record reflects earnings that employers or self-employed individuals
report. It also shows the period(s) that the employer or self-employed individuals
reported earnings. The earnings record is evidence to consider in determining the
coverage status of work. If earnings were reported, it is evidence that the work is
covered. We base Social Security benefits on the earnings as the employer or self-employed
individuals report them to us as covered wages.
In contrast, if employers or self-employed individuals did not report the earnings,
it is evidence that the worker was not engaged in covered employment. In either case,
we consider the earnings record as evidence when making an employment determination,
even where we developed a case and obtained other evidence.