Section 27-02-05-03 - Notification of social security number requirementIf a worker fails to report the worker's correct account number or to produce a receipt issued by an office of the social security administration indicating that the worker had filed an application for an account number, the employer shall inform the worker that regulation 106 of the bureau of internal revenue, United States treasury department, under the Federal Insurance Contributions Act, provides that:
1. Each worker shall report to the worker's employer the worker's social security account number and the worker's name exactly as shown on the account number card issued to the worker by the social security administration. 2. Each worker who has not secured an account number shall file an application for an account number on form ss-5 of the treasury department, bureau of internal revenue. The application shall be filed on or before the seventh day after the date on which the worker first performs employment for wages, except that the application shall be filed on or before the date the worker is separated from the worker's employer if such date precedes the seventh day. 3. If, on the fourteenth day after the date on which the worker first performs employment for wages for the employer, or on the day on which the worker is separated from the worker's employer, whichever is the earlier, the worker does not have an account number, and has not shown the employer a receipt issued by an office of the social security administration indicating that the worker has filed an application for an account number, the worker shall furnish the employer an application on form ss-5, completely filled in and signed by the worker. If a copy of form ss-5 is not available, the worker shall furnish the employer a written statement signed by the worker, showing the date of the statement, the worker's full name, present address, date and place of birth, father's full name, mother's full name before marriage, worker's sex and color or race, and a statement as to whether the worker has previously filed an application on form ss-5 and, if so, the date and place of such filing. Furnishing the employer with an executed form ss-5, or statement in lieu thereof, does not relieve the worker of the worker's obligation to make an application on form ss-5 as set forth in subsection 2. General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-02
N.D. Admin Code 27-02-05-03