The midland journal. (Rising Sun, Md.) 1885-1947, 1938-11-25
OLD AGE INSURANCE

@. am required to make a quar-
terly report to the Government
which shows the name, account num-
Der, and wages paid to each of my
employees. Suppose an employee has
quit or was dismissed before he Sc
cured a social security account mum
Der. What should l do, when l
start to make out a tax return which
requires such employees account
number?
A. Ii the employee can be located
and you find that he still has no
number, you should advise him to
get one. In case you are unable to
find the employee or to induce him
to secure an account number, you
should file an application for Soc
ial security account number for the
employee-based on information
belief
O. Why is it necessary for me to
report the social security account
number and wages paid each en-
ployee when l make my tax returns
to the collector of internal revenue?
A. This information is transmit
ted through the Bereau of Internal
Revenue to the Social Security
Board, where it is recorded in
social security account maintained
for each employee. Each accom-,
bears a certain number the same
number that appears on the social
security account card of the worker
concerned The Government keeps
account of the wages paid to every
insured workers in the United States
In this way the amount of money
due each claimant (when his old-age
insurance benefits fall due) is de
termined. The workers old-age in
surance payments are based on hi
own wage earnings. He will re
ceive a certain percentage of all the
wages he is paid after the last day
of 1886 and before he reaches age
IS.
O. My father has little store III
the country and employs only on,
clerk. Does the old-age insurance
law apply to his business?
A. Yes, if the clerk is under age
65. The old-age insurance provision.
applies to stores, large or small. l
applies to barber shops, bootblack
parlors, bakeries and service estab-
lishments. 1t applies to employee
of doctors, dentists, lawyers, and
other professional people. If such
establishments have only one en-
ployee, that employee should have
social security account number.
@. l live near coal mine where
number of miners were killed re-
Gently in an explosion. 1 am very
much concerned about the welfare
of their families, and want to know
whether or not they are entitled to
payment of old-age insurance.
A. II. is quite likely that many OF
them are entitled to lump-sum pay
ment of old-age insurance. The law
provides that a relative Cor the
estate) of a deceased worker shall
be paid benefits that have accrued
to the insured workers social sec.
urity account. At present, the only
benefits payable are lump-sum pay
ments in case of an insured workers
death or in case the worker attains
age 65
Q. 1 recently lost one of my best
employees, for whom 1 paid wage
taxes for a year or more. l thlnh
his widow is entitled to old-age in
surance benefits. Is there anything
l can do to help her get this bene-
fit payment without delay?
A. Yes, You might inform the
widow that she should file claim foi
old-age insurance benefits. Sh>
should go Cor send) to the field OF
flee of the Social Security Board and
ask for an application blank to use
in filing a claim. Some one in thai
Office will provide the proper forms
and assist in filling them out, il
that service is requested. Then you
will fill out form, known as OAC
1901, which you will send to the
field office of the Social Security
Board. This OAC-1001 is your state
ment of the amount of wages you
paid the deceased up to the time
of his death