TN 27 (01-24)

RS 01404.018 Evidence of Lag Wages


Evidence of lag earnings is the same for either claims or preclaims situations. The rules concerning the development and acceptability of primary and secondary evidence in RS 01403.010 should be followed.

Often in lag situations, the employer has not yet issued Form W-2 to the NH. In lieu of the W-2, the NH may submit a statement from their employer as evidence of the lag wages. The statement should contain sufficient information to establish the time and amount.

1. Form W-2/W-2c

The requirements and acceptability of evidence are the same for both lag and prelag situations for use of Form W-2 and W-2c.

EXCEPTION: Form W-2/W-2c (or Form BA-6) from a railroad employer may not be used as evidence of lag earnings. (RS 01602.150B)

2. Employer Statement

An employer-prepared statement showing the cumulative total of wages (and/or tips) paid in a year may be accepted as evidence of lag earnings for a computation year if:

  1. a. 

    Form W-2 has not yet been issued by the employer; and

  2. b. 

    The statement has the following information:

    • employee's name;

    • employee's SSN;

    • employer's EIN or other identification of employer (i.e., logo, etc.)

    • total amount of Social Security wages paid through the date on the statement; and

    • the amount of Social Security tax withheld.

If the wages shown are not specifically designated as Social Security wages, the amounts may be acceptable if the withheld tax amount is the correct amount for the total wages shown. (RS 01403.042, RS 01404.300)

  1. c. 

    None of the following conditions must exist:

    • The authenticity of the statement is not questionable; or

    • No coverage or wage issue is involved; or

    • No discrepancy exists between the NH's allegation and the information on the statement.

  2. d. 

    If the statement is incomplete, contact the employer for the necessary information.

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RS 01404.018 - Evidence of Lag Wages - 01/03/2024
Batch run: 01/03/2024