CFR > Title 20 - Employees' Benefits > 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 (§404.1200 to §404.1299) > 404.1247—When to report wages—for wages paid prior to 1987.

404.1247—When to report wages—for wages paid prior to 1987.

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)

Code of Federal Regulations

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]