The midland journal. (Rising Sun, Md.) 1885-1947, 1939-01-27
OLD AGE INSURANCE

@. / run a small dry goods and
notion shop in which l employ four
people, and l have just received
wage and tax return to fill out for
the last three months. One OF my
salesgirls was married during the
Christmas holidays. Should rec
ord her married name on the wage
report or her maiden name as / did
on the last report
A. The answer to your question
depends whether or not the girl you
mention wants to be called by her
married name when she Is in your
store. Some women like to keep their
maiden name in connection with
their work You should not record
her married name on the wage re-
port unless she notifies the Social
Security Board of the change in
name To do this, she should write
the nearest field Office of the Board
telling them she wishes to change
her name on the Boards records.
rhe field Office will send her a form
60 fill out and mail to the Board.
Unless the Board knows that your
employees name is changed, 1t will
not be able to credit her account
with her recent wages, because her
account was set up originally in her
maiden name. Even though her
name is changed, her account num-
Ger remains the same. This account
number must be recorded on the
wage report opposite the same name,
in which her account was originally
set up, unless the Board knows that
the name has been changed.
Q. AS the proprietor of a hard
ware store, received some time ago
an inquiry from the Social Secur-
ty Board regarding the name of
one of my employees which listed
on the wage report l sent in last
august. This inquiry refers to the
addition of Junior" to the name.
This employees father died last July
and he has not been using the
Junior" since then. SO l thought l
was correct in leaving off the Jun
Tor" in the last report.
Can you tell me IL am not right
about this, especially as | have just
received a new report to fill in for
The quarter ending December 81.
A. II you answered the inquiry OF
The Social Security Board and ex-
Jlained that the Junior" on the
lame of your employee has been
dropped, you should record the
aame without the Junior" ON the
new report. II, However, you
nave not yet answered the inquiry,
you should notify the Board Inn
mediately. Your employee, himself,
should notify the Board OF the
change in name, so that 1t can cor
rect its records accordingly. The
reason the Board must be notified
S because this employees account
as originally set up, was under The
name he used before he dropped the
Junior, and unless the Board
Knows of the change in the name,
it has no way of knowing that the
wages you reported should be cred
tied to his account. II your en-
ployee will call or write the near
est field Office of the Board, he will
be informed how to proceed to have
mis- name officially changed on the
Boards records.
@. | operate small saw mill and
among my employees is a man who
works for couple of hours a day
sweeping out the sawdust from the
mill. Should l list this mans wages
IN my wage report? Does not work
If this kind come under the head
If casual labor" which is excluded
rom covera ge by the Social Secur-
ty Act?
A. Sweeping sawdust from your
mill does not come under the head
Of casual labor" as defined by the
Social Security Act because it is
work done as part of your regular
trade or business. The wages OF your
employee who does this work must
be included when you compute your
tax due the Federal Government.
You must record this mans wages
with his name and social security
number ON your wage and tax re-
port. He does not work as many
hours as other employees who OPP
crate machinery or do the hauling,
but removing sawdust is, on the
other hand, necessary part OF the
general work which must be done in
your mill, in order to carry on your
business.