When to report wages - for wages paid prior to 1987.

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  3. Employees' Benefits
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  7. How to Report Wages and Contributions - for Wages Paid Prior to 1987
  8. When to report wages - for wages paid prior to 1987.

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§ 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)

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


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