TN 24 (11-09)

RS 01505.035 Wage Evidence for State and Local Government Employees

The following information contains instructions regarding acceptable forms of wage evidence and its evaluation.

A. Primary evidence of wages

1. Acceptable evidence

Type of Evidence

Reference

SSA-7011 (Statement of Employer)

RS 01403.013, Employer Statement Forms, SSA-7011-F4, SSA-1002-F3, and SSA-1003-F3

W-2 (Wage and Tax Statement)

W-2c (Statement of Corrected Income and Tax Amounts)

RS 01403.040, Acceptance of Forms W-2/W-2c as Evidence of Wages

Evidence of Lag Wages

Employer Prepared Wage Statements as Evidence of Prelag Wages

RS 01404.018. Evidence of Lag Wages

RS 01404.180, Employer Prepared Wage Statement as Evidence of Prelag Wages

Other Primary Evidence

RS 01403.010, Primary Evidence of Wages

Secondary Evidence

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

RS 01403.052, Types of Secondary Evidence of Wages

2. Signature

The employer or employer's representative, who has authority to release wages and tips information for the employer, may sign Forms SSA-7011-F4, SSA-1002-F3, and SSA-1003-F3. Examples of an employer's representative are:

  • Manager (general, branch, employment, etc.)

  • Comptroller

  • Auditor

  • Personnel director

The title of the employer's representative should be shown.

Question the signature only if the title does not indicate authority to sign for employer. The employee's signature as employer or employer's representative is unacceptable, and a new form must be developed with a different authorized signature.

The signature should be ink or indelible pencil. Pencil is acceptable but should be discouraged. Stamped signatures are not acceptable.

B. Secondary evidence of wages

Obtain secondary evidence only after all sources of primary evidence have been exhausted.

See Details

  • RS 01403.005, Wage Evidence Policy for sequential development guidelines

  • RS 01403.050, RS 01403.080 for definitions and acceptability criteria for secondary evidence

  • RS 01404.005, Lag Period and Lag Earnings

  • RS 01404.110, Pre-lag Development, and Documentation Requirements for lag and prelag development instructions


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301505035
RS 01505.035 - Wage Evidence for State and Local Government Employees - 11/19/2009
Batch run: 07/03/2014
Rev:11/19/2009