Starting in 2019, the Social Security Administration (“SSA”) will restart its mismatch letter notification practice.  The letters, formally titled “Employer Correction Requests,” notify employers that the social security number (“SSN”) and name reported for one or more employees does not match SSA records.

Receipt of a letter does not necessarily indicate misconduct – the mismatches could have been caused by typographical errors or unreported name changes.  Employers should not take any adverse employment action against employees solely based on receipt of a letter.  However, employers who receive the letters must correct the mismatched information within 60 days of receiving a letter and should document the steps taken to resolve the discrepancy.  Employers who fail to do so could suffer tax penalties.

An employer who receives a letter should first confirm the information in personnel records match the information provided by the SSA.  Mismatches due to typographical error can be corrected by submitting the information to the SSA.  If the mismatch is not due to typographical error, the SSA website contains a sample letter an employer can use to notify an employee of the mismatch.  Employees are responsible for resolving the mismatch, but employers are responsible for ensuring the process is complete and submitting necessary corrections within 60 days of receipt of the letter.  The SSA website provides more information on how to find and resolve mismatches, and FAQs.