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| To help ensure that only those who should receive
a number do so, Social Security has taken
extra steps to ensure the integrity of Social Security numbers. The
changes to the way Social Security assigns numbers and issues cards
may cause a delay of several weeks or months in receiving a number.
This fact sheet addresses employer responsibilities when hiring
foreign
workers (e.g., students or cultural exchange visitors) who have applied
for and are waiting to receive a Social Security number and card.
Note that the employee may work while the Social Security number
application is being processed.
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What causes delays when foreign workers apply for Social Security
numbers?
When foreign workers apply for Social Security numbers, Social
Security verifies their documents directly with the Department
of Homeland Security
(DHS). Most applications are verified immediately, but there
can be delays. Social Security understands that this process
may affect
companies who hire foreign workers, but direct verification from
DHS is vital to ensuring the integrity of the Social Security
number.
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What are an employer's responsibilities when hiring foreign
workers who don't have Social Security numbers?
Advise workers that they are required to apply for a Social Security
number and card. If a worker applied for but has not yet received
a Social Security number, you should get the following information
as complete as possible: The worker's full name, address, date
of birth, place of birth, father's full name, mother's full maiden
name, gender and the date he or she applied for a Social Security
number.
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What if the worker doesn't have a Social Security number when
wage reports (Forms W-2) are due to Social Security?
Paper Filers: If the worker applied for a card but didn't receive
the number in time for filing, enter "Applied For" in Box a. (Reference:
IRS
Instructions for Forms W-2/W-3, www.irs.gov/instructions/iw2w3/index.html)
Electronic Filers: If the worker
applied for a card but didn't receive the number in time for
filing, enter all zeros in the field for the Social Security
number. (Reference: Specifications
for Filing Forms W-2 Electronically)
Remember to instruct the worker to tell you the number and
the exact name printed on the card, when he or she receives
it.
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My foreign worker received his or her Social Security number
after I filed my wage report. What do I do?
When you receive the worker's Social Security number, file Form
W-2c (Corrected Wage and Tax Statement), to show the worker's
number. Go to www.ssa.gov/employer/how.htm#how
for instructions on filing W-2c’s.
Reference: 26 CFR 31.6011 |
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www.socialsecurity.gov
