Code of Federal Regulations · Section
§ 404.1247 — When To Report Wages—For Wages Paid Prior To 1987
20 C.F.R. § 404.1247
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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).
Authorizing Statute
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Voluntary agreements for coverage of State and local employees42 U.S.C. § 418
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Evidence, procedure, and certification for payments42 U.S.C. § 405