Adjustment of employee contributions - for wages paid prior to 1987.

1. Law
2. CFR 20
3. Employees' Benefits
4. Social Security Administration
5. Federal Old-Age, Survivors and Disability Insurance (1950- )
6. Coverage of Employees of State and Local Governments
7. How Errors in Reports and Contributions Are Adjusted - for Wages Paid Prior to 1987
8. Adjustment of employee contributions - for wages paid prior to 1987.

§ 404.1275 Adjustment of employee contributions - for wages paid prior to 1987.

The amount of contributions a State deducts from an employee's remuneration for covered services, or any correction of that amount, is a matter between the employee and the State or political subdivision. The State shall show any correction of an employee's contribution on statements it furnishes the employee under § 404.1225 of this part. Where the State issues an employee a Form W-2 and then submits an overpayment adjustment but claims less than the total overpaid amount as a refund or credit, the State shall not correct the previously issued Form W-2 to reflect that adjustment.

[53 FR 32976, Aug. 29, 1988, as amended at 65 FR 16813, Mar. 30, 2000]

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