TN 13 (07-90)

RS 01403.053 Evaluating Secondary Evidence of Wages


1. General

Obtain the best evidence possible and decide each case on its merits.

2. Disagreements and Corroboration

  1. a. 

    Where 2 items of evidence do not entirely agree, several items taken together may permit a determination.

  2. b. 

    Sometimes a partial corroboration may be enough to establish the alleged wages.



  • why primary evidence could not be obtained;

  • efforts made to obtain corroborating secondary evidence, where such evidence could not be obtained;

  • the nature of the employment and the fact it was covered, after resolving any coverage or wage questions;

  • allegations as to the dates of the employment involved;

  • allegations as to whether the employment was continuous or irregular, and, if irregular, periods when no work was performed;

  • allegations as to the amounts or approximate amounts of wages for each year of employment (or each quarter, where pertinent);

  • allegations regarding the continuity of pay rates, i.e., were there different pay rates throughout the period of employment;

  • any information from any source as to why the wages/tips were not reported; and

  • the credibility of the evidence, i.e., is it believable?

NOTE:Also document as instructed in RS 01403.055 - RS 01403.060.


Draw inferences with respect to the degree of reliability, if evidence is not clear and complete and/or too obviously self-serving. Explain also why better evidence could not be obtained, if the evidence does not seem authentic, and any conflict in the evidence or between the evidence and the allegation.

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RS 01403.053 - Evaluating Secondary Evidence of Wages - 07/26/2002
Batch run: 07/03/2014