Forms SSA-7011-F4, SSA-1002-F3 and SSA-1003-F3 are primary evidence of wages if signed
by the employer or an authorized person of the employer and based on the employer's
records.
If an adequate record is available or enough facts are known by the employer so that
the employee can state on the form that “not less than” a certain amount was paid to the individual, the signed statement is primary evidence.