Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.15 - Identification Of Workers - Social Security Account Numbers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every employer shall ascertain the social
			 security account number of each worker employed by him in employment.
(2) If an employer has in his employ a worker
			 engaged in employment who does not have such an account number, he shall
			 request the worker to show him a receipt issued by an office of the Social
			 Security Administration indicating that the worker has filed an application for
			 an account number. The receipt shall be retained by the worker.
(3) If a worker fails to report to his
			 employer his correct account number or to show him a receipt issued by an
			 office of the Social Security Administration indicating that he has filed an
			 application for an account number, the employer shall inform the worker that
			 Regulation 106 of the Bureau of Internal Revenue, United States Treasury
			 Department, under the Federal Insurance Contributions Act, provides that:
(a) Each worker shall report to every
			 employer for whom he is engaged in employment his social security number and
			 his name exactly as shown on the account number card issued to him by the
			 Social Security Administration.
(b)
			 Each such worker who has not secured an account number shall file an
			 application for an account number on Form SS-5 of the Treasury Department,
			 Bureau of Internal Revenue. The application shall be filed on or before the
			 seventh day after the date on which the worker first performs employment for
			 wages; except that the application shall be filed on or before the date the
			 worker leaves the employ of his employer if such date precedes such seventh
			 day. Copies of Form SS-5, "Application for a Social Security Account Number"
			 can be secured at any field office of the Social Security Administration, a
			 public employment office or at the local post office.
(c) If, on the fourteenth day after the date
			 on which the worker first performs employment for wages for the employer, or on
			 the day on which he leaves the employ of the employer, whichever is the
			 earlier, the worker does not have an account number and has not shown the
			 employer a receipt issued to the worker by an office of the Social Security
			 Board indicating that he has filed an application for an account number, the
			 worker shall furnish the employer an application on Form SS-5, completely
			 filled in and signed by the worker. If a copy of Form SS-5 is not available,
			 the worker shall furnish the employer a written statement, signed by the
			 worker, of the date of the statement, the worker's full name and address, date
			 and place of birth, father's full name, mother's full name before marriage,
			 worker's sex and race, and a statement as to whether the worker had previously
			 filed an application on Form SS-5 and, if so, the date and place of such
			 filing. Furnishing the employer with an executed Form SS-5, or statement in
			 lieu thereof, does not relieve the worker of his obligation to make an
			 application on Form SS-5 as required in subsection (2) of this
			 section.