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.
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)
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:
-
a.
Form W-2 has not yet been issued by the employer; and
-
b.
The statement has the following information:
-
-
-
•
employer's EIN or other identification of employer (i.e., logo, etc.)
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•
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)
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c.
None of the following conditions must exist:
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•
The authenticity of the statement is not questionable; or
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•
No coverage or wage issue is involved; or
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•
No discrepancy exists between the NH's allegation and the information on the statement.
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d.
If the statement is incomplete, contact the employer for the necessary information.