SSN Policy Manual

Policy Manual

(iii) No request for withholding under section 3402(p) shall be effective as an agreement between an employer and an employee until the employer accepts the request by commencing to withhold from the amounts with respect to which the request was made. (2)An agreement under section 3402 (p) shall be effective for such period as the employer and employee mutually agree upon. However, either the employer or the employee may terminate the agreement prior to the end of such period by furnishing a signed written notice to the other. Unless the employer and employee agree to an earlier termination date, the notice shall be effective with respect to the first payment of an amount in respect of which the agreement is in effect which is made on or after the first "status determination date" (January 1, May 1, July 1, and October 1 of each year) that occurs at least 30 days after the date on which the notice is furnished. If the employee executes a new Form W-4, the request upon which an agreement under section 3402 (p) is based shall be attached to, and constitute a part of, such new Form W-4. Employers who hire employees who do not have social security numbers need to adjust their policy because the Internal Revenue Service withholding policy requires employees who complete this form to provide a taxpayer identification number (TIN) or social security number.

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The Form W-4 becomes a binding withholding agreement when it is completed by an employee and accepted by the employer. Once an employee volunteers to enter into a withholding agreement with an employer, and the employer accepts that agreement, then the employer becomes legally obligated to withhold and pay the taxes due. There is no legal authority to withhold nor is there any other obligation in the absence of this agreement. Although there is no law, employers should advise employees who do not complete a Form W-4 that they will be responsible for paying any due taxes. These employees should be asked to sign a statement, such at the following, showing that they do not wish to enter a