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
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
RS 01403.050, When Development of Secondary Evidence of Wages May Begin
RS 01403.052, Types of Secondary Evidence of Wages
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:
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.
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