The Social Security Administration (SSA) has announced that it will resume sending its Educational Correspondence (EDCOR) notices (also called Employer Correction Request Notices) to employers that file Forms W-2, Wage and Tax Statement, containing name and social security number (SSN) mismatches. This summer, SSA will send initial notices to employers and third-party providers and next year SSA will send correction notices to employers. SSA has also created a webpage that provides online tools to assist employers in correcting their records, sample notices, and frequently asked questions.
2018 Initial Notices
On July 23, 2018, SSA began sending initial notices to third-party providers, such as payroll service providers, that had mismatches on their 2017 Forms W-2. Beginning July 30, SSA will begin sending initial notices to employers at a rate of 225,000 notices every two weeks. These notices will inform employers that there was a mismatch, but they will not identify the number of mismatches. The notices also provide information about SSA’s services and include filing tips.
2019 Notices
In March or April 2019, SSA will send notices to each employer that files at least one 2018 Form W-2 with a name and SSN mismatch. In September 2019, SSA will send notices to employers that filed their 2018 Forms W-2 late or on paper. Unlike the 2018 notice, this notice will inform employers of the number of mismatches and that corrections are needed.
SSA’s Business Services Online
Payroll professionals are encouraged to register with the SSA’s Business Services Online and take advantage of the SSA’s suite of electronic services to ensure accurate wage reporting. These services include the Social Security Number Verification Service (SSNVS), electronic filing of Forms W-2 and W-2c, and AccuWage online.
To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!