NMU's Compliance Database - Northern Michigan University
Social Security Act
| Reviewed By | Internal Auditor Owner |
| Regulation Reference Cite | 42 U.S.C. §§ 301-1397mm: 20 C.F.R. § 404.1028 |
| Report Due Date (Actual) | N/A |
| Level | Requirement |
| Oversight Unit | HUMAN RESOURCES |
| Person Responsible | |
| Secondary Person Responsible | |
| President / VP Level | Finance |
| Description |
An employer must pay social security taxes on employees but an exemption exists for most students also working for the university, and for clergy whose services are performed in the exercise of their ministry. To avoid penalty for reporting incorrect SSN on W-2 forms, transmit data file electronically to the Social Security Administration (SSA). Report all employees hired in the specific quarter listing name (as it appears in HR System), SSN, sex, and date of birth. After information is queried against SSA's database, mismatches are sent back for resolution. |
| Contacts and Data Sources |
| https://www.ssa.gov/history/35actinx.html |
| Internal Notes |
| This compliance item has notes that are available internally to the oversight unit. Please contact the Risk Management Department for more information |