We accept end-of-year pay statements or stubs, etc., as primary evidence of earnings
when there is no doubt that the pay statement belongs to the individual, i.e., it
contains sufficient identifying information to clearly establish the employee to whom
the statement refers to (employee name, address, personal identification number, etc.)
and to clearly establish the employer’s identity, (employer’s name and address, employer
identification number (EIN), etc.)
In some instances, the social security number (SSN) may not be displayed on the statement
or only a portion of the SSN may be shown. The pay statement may be accepted as long
as there is no question that the statement was issued by the employer (or his payroll
agency) and belongs to the number holder (NH).
The end-of-year pay statement should contain the same information as found on a W-2
concerning the identification of the NH, the total earnings, FICA taxes paid, etc.
Do not accept an end-of-year pay statement as primary evidence of earnings if:
The pay statement does not provide sufficient identifying information; or
There is question about the amount of earnings, e.g., the statement does not provide
a total of earnings for the year; or
The pay statement does not show FICA and or MQGE taxes paid.