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News & Events


Handling Social Security No-match Letters — What Employers Need to Know

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Receipt of any letter from the government about being out of compliance can cause alarm for a business. The Social Security Administration (“SSA”) recently resumed notifying employers of mismatches between an employee’s name and Social Security number (“SSN”), known as “NoMatch” letters. A No-Match letter informs the employer that discrepancies exist between an employee’s name and Social Security number contained in SSA’s database, against those on the employee’s W-2 form. The purpose is to enable the SSA to allocate Social Security funds correctly.

SSA had stopped sending No-Match letters in 2007 and 2008 (tax years 2006 and 2007), in response to litigation surrounding a proposed Department of Homeland Security (“DHS”) regulation, “Safe Harbor Procedures for Employers Who Receive a No-Match Letter.” DHS later rescinded the proposed regulation. SSA recently decided to resume sending NoMatch letters in April 2011, for tax year 2010.

Read the full article (PDF).

This article first appeared in BUILDERnews magazine.