SSA receives, processes, posts and maintains earnings information for the nation's
workers. Each year employers, on behalf of their employees, and submitters report
wages to SSA. Accurate earnings information is necessary to ensure that we credit
the correct amount of earnings to the correct individual’s earnings record. We use
the employer submitted Form W-2 (Wage and Tax Statement) and W-3 (Transmittal of Wage
and Tax Statement), and self-employment earnings data from the IRS to determine eligibility
for and the amount of Social Security benefits to which the worker may be entitled.
NOTE: Self-employed individuals report their income and tax liability to the Internal
Revenue Service (IRS). IRS processes the reports and transmits the net income to SSA
for posting to our records.