The midland journal. (Rising Sun, Md.) 1885-1947, 1939-11-24
THE NEW SOCIAL SECURITY Acr
Chapter KIN
Employers will Now Report Wages
OF Workers Past Age 65

For the first time since the old
age insurance system went into
operation, nearly three years ago,
employers are including in their
quarterly reports to the Government
the names, social security account
numbers, and wages of workers who
have reached their 65th birthday.
Three groups of older workers will
be permitted to claim old-age insur-
ance benefits in 1910, if their wage
records show that they have six
quarters of coverage-those who are
SIS years old, those who are more
than S., and those who will reach
IS next year. A quarter of ,coverage
is any three-month period, begin
ming on January /, April l, July /,
or October /, in which the worker
has been paid wages of $50 or more
in employment defined in the act as
covered"
The workers who was SIS before
the law went into operation on jan
uary 1, 1887, can apply for monthly
benefits as he has six quarters of
coverage to his credit. In other
words, worker who is now about
81 or So years of age, or older, will
have to earn $50 or more in each
of six different calendar quarters
since 193S-four quarters in this
year and two quarters of 1910. The
worker who was already IS when
the law went into effect did not pay
taxes on his wages for the years
1887 and 1888, and neither did his
employer. His job during those years
was not covered and, therefore, his
wages he receives from job in COW
cred employment will count toward
benefits. The taxes on such wages
will date from January /, 1889, and
every employer from whom he has
worked this year should have rec
ord of his social security account
number so that he may include it in
his next wage report to the Govern
ment.
The worker who reaches age IS
after 1886 and before 1889, has al
ready received credit for the wage
earned after 1885 and before his
65th birthday. The wages he receiv-
ed during 1889 and thereafter will
also be credited to his account. He
and his employer both paid taxes on
his wages after 1886 and before he
reached age IS. He and his employ
er will pay taxes on his wages for
1889 and thereafter.
This worker may file claim for
monthly benefits provided he has at
least six quarters of coverage. He
should count the quarters In which
he received wages Of $50 or more
after. 1886 and before his 65th
birthday. He should not count the
time he worked between his 65th
birthday and the first day of 1889.
But he can count any quarter in
which he was paid $50 or more dur
ing 1889 and thereafter.
The workers who reached age IS
during 1889 will count toward bene-
fits all wages received in 1887, 1888,
1889, and thereafter. His employer
has taken out the one percent tax
from his wages every pay day, and
has sent it with his own wage tax
money to the Collector of Internal
Revenue. He will continue to do SO
as long as the worker is in his
employ.
1t should be remembered that no
monthly benefits will be paid before
January 1Qd0 On that dofa onx,
worker in covered employment who
is IS years old or more and who has
six quarters of coverage to his credit
on the records of the Social Secur-
ity Board may claim his monthly
benefits.
For further information call or
write Luther Becker Social Security
Board Field Office, sos Park Ave-.
Baltimore, Maryland.