SSN reporting requirements
Tips for employers about Social Security Numbers
You are responsible for completing the I-9 employment eligibility verification, maintaining complete employment records and keeping them for at least four years after an employee leaves your business. Reporting rules and penalties are established in federal and state law.
Important things to remember
You must report new employees to the state Department of Social and Health Services within 20 days of being hired, online or by calling 800-562-0479. You can verify Social Security numbers at the U.S. Citizenship and Immigration Services E-verify website.
Individual taxpayer identification numbers, which are issued by the IRS, are used for reporting federal income taxes only. They are not valid Social Security numbers. If you do not report Social Security numbers for your workers or use an impossible Social Security number, you may face penalties. New employees must provide a Social Security number or apply for one within seven days of being hired and provide you with proof that an application has been filed.
New procedures for issuing SSNs
The Social Security Administration (SSA) expanded acceptable Social Security Numbers (SSN). None of our electronic filing systems are currently programmed to accept the newly issued SSN's. This means that employers and employer representatives are currently filing quarterly tax reports with SSN's that our electronic filing systems cannot accept. (Read more about acceptable SSNs)
State laws related to reporting SSNs
- RCW 26.23.040 – Employment reporting requirements – support registry
- RCW 50.12.070 - Employing unit records, reports and registration
- RCW 50.12.220 – Penalties for late reports or contributions
- WAC 192-310-010 – Reporting requirements
- WAC 192-310-030 (9) – Missing and impossible Social Security numbers