§404.1243 Use of reporting forms—for wages paid prior to 1987.

(a) Submitting wage reports. In the form and manner required by SSA, a State shall submit an annual report of the covered wages the State and its political subdivisions paid their employees. Any supplemental, adjustment, or correctional wage report filed is considered a part of the State’s wage report.

(b) Correction of errors. If a State fails to report or incorrectly reports an employee’s wages on its wage report, the State shall submit a corrective report as required by SSA.