SSN Policy Manual

Employment Issues

admmstration, the employer shall enter the account number and name, exactlyas shown on thecard, in the employer's records, returns, statements for employees, and clauns to the extent required by the applicable forms, re@tions, and mstychons. (2) Employeeb?~~ d o e n o t showaccoqt nu&ber card. With respect to an employee who, on the day on which he is reqwred to comply with paramph (b)(l)(i), (ii), (ni), or (117) of thls section, does not . - . . . . . . . show the employ&an account &nber card issued to the empioyke'by the Social Secunty Administration, the employer shall request such anployee to show hun suchcard. If the cardis not shown, the employer shall comply with the applicable provisions of paragraph (c)(lXij, (iii,. (ui), (iv), or W ofg5&%$,n: ? -* _- .- - (1) b~k*&Ku~&@l@ for account number If the employee has not been assigned an account number and has not made appJi~$~~_n$eref~~$~a,~h$";t~~ Adrnmistration, ~ ~ $ ~ $ ~ s w i n f o r m %e m&11y$$ of b&kf (li) Emjjlosewho has ~ C i 3 ~ n t i X S f nIbf ~the employee advises the employer of i-ls number and name as shown on h s account number card, as provlded in paragraph (b)(l)(ii) of thls sechon, the &pl&er shall Fer such numb$ and name in his records (in) ~&$~Aw&~r~~&c~~c'foram,fi~atiq If the employee shows the employer, as provided m paragraph (b)(l)(ni) of this sechon, a recupt issued to hun by an office of the Socd Secunty ~dmin~s&tion~~~o~ed~@~ that an applicationfor an account number has been recaved from the employee, the employu shall enkcin his records wth respect to such employee the name and address of the employee exactly as shown on the recupt, the expration date of the recapt, and the address of the issu~ngoffice The recapt shall be retamed by the employee (iv) Employee who furnishes Form SS-5 or statement Ifthe employee furnishes information to the employer as provided m paragraph (b)(l)(iv) of th~s echon, the agployer shallretain such information,for use as provlded m paragraph (c)(3)(u) of Uus secbon (v) Household &&c- einplogees If the employee advises the employ er of hs full name and present address in accordance with those provisions of paragraph (b)(l)(iv) of this section whch are applicable in the case of employees engaged exclusively in the performance of domestic servicein a private home of the ~p l oye r not onafarm operated for profit, or agricultural labor, the &pfo y& s$&f '&* 'bitch name end addras in &'rk ards

26 CFR $601l(b)-2(c)(6) provides that employers are not required to ask prospective employees for a social security number, but instead suggests that an employer should ask: (6) Prospective employees. While not mandatory, it is suggested that the employer advise any prospective employee who does not have an account of the requirements of paragraph (a) and (b) of this section. 26 CFR 5601 l(b)-2(c)(6)

The Law Protects the Employer Federal law requires employers to request a social security number from payees, employees or contractors. There is no federal law actually requiring this disclosure as a