The absence of an entry in SSA records of wages alleged to have been paid in a period
to an employee by an employer is presumptive evidence that the employer did not pay
any wages to that employee in that period.
This presumption can be overcome by proof that wages were paid.
If evidence establishes that wages were paid, the E/R may be corrected at any time.
NOTE: Wages previously entered on SSA records and subsequently removed are not entries'
on SSA records.