The earnings record reflects earnings that employers or self-employed individuals report. It also shows the period(s) that the employer or self-employed individuals reported earnings. The earnings record is evidence to consider in determining the coverage status of work. If earnings were reported, it is evidence that the work is covered. We base Social Security benefits on the earnings as the employer or self-employed individuals report them to us as covered wages.

In contrast, if employers or self-employed individuals did not report the earnings, it is evidence that the worker was not engaged in covered employment. In either case, we consider the earnings record as evidence when making an employment determination, even where we developed a case and obtained other evidence.

In claims and earnings discrepancy cases where employers and self-employed individuals reported earnings, assume, in the absence of evidence to the contrary, that they represent work in covered employment.

In claims and earnings discrepancy cases where employers and self-employed individuals do not report earnings, assume, in the absence of evidence to the contrary, that the worker did not work in covered employment. For income that is not wages for annual earnings test purposes, but may be for coverage purposes, see RS 02505.045.

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  RS 01403.005 Wage Evidence Policy

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  RS 01404.105 Examining the E/R for Accuracy

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  RS 02505.045 Income That Is Not Wages for ET Purposes But May Be for Coverage