A substitute or assistant (hereafter referred to as substitute) is an employee who works in place of the principal employee or who assists the principal employee.

If the substitute is hired by a person who has either express or implied authority to employ on behalf of the employer, the substitute is an employee of the employer. If there was no authority, the substitute is an employee of the principal employee.

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.