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Total Articles: 2

SSA Revises SSN Application Rules, Updates SSNVS Handbook for Employers

The Social Security Administration (SSA) has issued a final rule, effective September 9, 2015, revising its regulations regarding the procedures an individual should follow to apply for a Social Security Number (SSN) card. The rule also revises certain related evidence requirements. The changes are intended to provide greater flexibility in the ways in which an individual may request a Social Security card and permits the SSA to implement an online SSN replacement card application system.

FICA Tax Student Exemption Resolution: Fifth Circuit Decision About Refunds of FICA Taxes Paid by Medical Residents Stands

FICA taxes, which fund the Social Security program, are not levied on state employees unless a state voluntarily opts in to the program. A state opts in by executing an agreement, commonly referred to as a “section 218 agreement,” with the Social Security Administration. In section 218 agreements, states may define—to a certain extent—which state employees participate in the Social Security program and are subject to FICA taxation. States also may employ certain exclusions in the section 218 agreement to ensure that specified subsets of employees are not opted-in.