Effective Dates: 04/03/2009 - Present Previous | Next

TN 19 (04-09)

RS 01403.010 Primary Evidence of Wages

A. Policy

One piece of primary evidence is sufficient to establish wages including tips. Such evidence must meet acceptability criteria.

B. Procedural references for processing primary evidence

1. Types of primary evidence

The types of primary evidence are arranged in probative value order, beginning with the highest. The acceptance criteria for each type of evidence are in the applicable reference.

If the claimant presents primary evidence of lesser probative value and the evidence is acceptable, it is not necessary to request the claimant to submit evidence of higher value.

Primary evidence for Refer to the applicable reference

a. Forms W-2 (Wage and Tax Statement) and W-2c (Statement of Corrected Income and Tax Amounts).

 

b. Employer-Prepared Wage Statement
  • •

    for use as primary evidence for lag, see RS 01404.018

  • •

    for use as a secondary evidence for prelag, see RS 01404.180

c. SSA E/R's, extracts of SSA E/R's, certifications of SSA E/R's, and notifications of wage determinations

RS 01403.005C.2

d. Form SSA-7011-F4 (Statement of Employer)

RS 01403.013 and RS 01403.035

e. Form SSA-1002-F3 (Statement of Agricultural Employer) Form SSA-1003-F3 (Statement of Agricultural Employer for Years 1988 and Later)

RS 01403.013 and RS 01403.035

f. Any other statement signed by an employer

RS 01403.014

g. A statement signed by a custodian of the employer's records

RS 01403.015

h. End-of-year pay statement/pay stub

RS 01403.018

i. Certification by an authorized SSA employee of the contents of an employer's records

RS 01403.016

j. Internal Revenue Service (IRS) copy of employee's tax return

RS 01403.057B. (includes a copy of the Form(s) W-2)

2. Exclude Form 1099 as proof of wages

Do not use IRS or SSA Forms 1099 as proof of wages.

3. Variances between allegations and employer evidence

Develop variances only if lag or prelag development is required. Otherwise, accept the employer's statement.

C. References

  • •

    RS 01403.050 - When Development of Secondary Evidence of Wages May Begin

  • •

    RS 01404.005 - Lag Period – and Lag Earnings

  • •

    RS 01404.110 - Pre-lag Development and Documentation Requirements

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301403010
RS 01403.010 - Primary Evidence of Wages - 04/03/2009
Batch run: 11/19/2024
Rev:04/03/2009