C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart M—Coverage of Employees of State and Local Governments

20 C.F.R. § 404.1247

When to report wages—for wages paid prior to 1987

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A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).

(Approved by the Office of Management and Budget under control number 0960-0425) [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]