BASIC (02-95)

RM 01103.011 IRS/SSA Employer Education Activities

A. Introduction

Employers who understand their responsibilities under the employment tax and reporting provisions of the law are likely to provide timely, accurate wage reports to SSA. In turn this ensures their employees receive the benefits they have worked for under the Social Security program. As the recordkeepers for the nation's employers and employees, SSA is obliged to promote accurate wage reporting and compliance with employment tax laws.

B. Process

1. Activities Supporting IRS

Under the IRS/SSA memorandum of understanding for Combined Annual Wage Reporting, SSA is committed to participating in:

  • At least four small business tax workshops or magnetic media seminars scheduled by IRS each year per SSA region.

    NOTE: Central Office staff provides employer educational materials each year for use at such workshops or seminars entitled “Reporting Improvement Plan for Employers (RIPE).”

  • The review of IRS-prepared revisions of employer educational publications to ensure effective reporting.

2. Independent SSA Activities

To improve employer's understanding of their responsibilities under the employment tax laws, SSA:

  • Prepares a variety of publications and public information materials; and

  • Works with the Small Business Administration and other organizations to promote accurate wage reporting.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101103011
RM 01103.011 - IRS/SSA Employer Education Activities - 08/01/2012
Batch run: 08/01/2012
Rev:08/01/2012