Social Security No-Match Letters: A Guide for Employers
Recently, the Social Security Administration (SSA) resumed the practice of mailing letters to employers that filed W-2 Forms containing employee names and Social Security numbers (SSNs) that did not match the SSA's records. These are commonly referred to as no-match letters.
Below, we address some frequently asked questions about these letters as well as employer obligations.
Q: Who receives a no-match letter?
A: Typically, this letter is mailed to any employer that had one or more SSNs/names that did not match the SSA's records.
Q: When do employers receive the letter?
A: Letters are released in waves of roughly 200,000 every two weeks until all affected employers have been notified. In 2019, the process started the last week of March.
Q: Do these letters mean that the employee is unauthorized to work in the United States?
A: No. The letter reports an error in either the employer's records or the SSA's records. It is intended to obtain the employer's, and if necessary, the employee's assistance in correcting those records. The SSA includes this prominent warning message in the letter:
"IMPORTANT: This letter does not imply that you or your employee intentionally gave the government wrong information about the employee's name or SSN. This letter does not address your employee's work authorization or immigration status.
You should not use this letter to take any adverse action against an employee, such as laying off, suspending, firing, or discriminating against that individual, just because his or her SSN or name does not match our records. Any of those actions could, in fact, violate State or Federal law and subject you to legal consequences."
Q: Why would names and SSNs not match SSA records?
A: There are many reasons why names and SSNs on W-2 Forms may not match SSA records, such as data input errors, reporting errors involving multiple and/or hyphenated surnames, and unreported name changes arising from marriage or divorce.
Q: What should I do if I receive one of these letters?
A: If you receive a no-match letter, you can:
- Access your Employer Report Status within the SSA's Business Services Online system to view the list of mismatches. Review the name and SSN information that was submitted on the employee's W‑2 and verify it matches your records.
- If necessary, notify affected employees about the mismatch and let them know what steps you would like them to take to help resolve the issue. The SSA provides this sample letter:
We verified the following information with Social Security on this date: __________________________________________
Name: ______________________________________________________________________________
Social Security Number: ___________________________________________
According to Social Security, the information above does not match Social Security's records. You should:
- Check to see if the information above matches the name and Social Security Number on your Social Security card. If it does not match, please provide me with the exact information as it is shown on your Social Security card.
- If the information above matches your card, please check with any local Social Security office to resolve the issue. Once resolved, please inform me of any changes. Go to www.ssa.gov or call 1-800-772-1213 to find the office nearest you.
NOTE: This notice does not imply that you intentionally provided incorrect information about your name or Social Security Number, nor does this adversely affect your employment.
- Provide any necessary corrections on Form W-2C, within 60 days. The W-2C may be submitted online.
Note: If the employee must resolve the issue with the SSA, give the employee a reasonable amount of time to do so. The law doesn't define what is considered reasonable, but it could be more than 60 days depending on the circumstances. Consult legal counsel to discuss what would be considered reasonable in your particular case.
Q: What can I do to help ensure the accuracy of name and SSN information for wage reporting?
A: The SSA provides a free Social Security Number Verification Service, which allows employers to verify employees' names and SSNs prior to filing W-2 forms. Keep in mind that the service can only be used for the purposes of wage reporting and cannot, for example, be used for work authorization purposes. If you choose to use the service for wage reporting purposes, you must use it consistently for all employees.
Additionally, employers can remind employees near the end of each year to report to the SSA any name changes due to marriage, divorce, or other reasons.
For more information on no-match letters, visit the SSA website.
