---
kind: "section"
citation: "20 C.F.R. § 404.1201"
title: "20"
number: "404.1201"
heading: "Scope of this subpart regarding coverage and wage reports and adjustments."
url: "https://uscodex.org/cfr/20/404.1201"
---

# §404.1201. Scope of this subpart regarding coverage and wage reports and adjustments.


This subpart contains the rules of SSA about:

- (a) **Coverage under section 218 of the Act—**
  - (1) How a State enters into and modifies an agreement; and
  - (2) **What groups of employees a State can cover by agreement.**
- (b) **Contributions, wage reports, and adjustments—** for wages paid prior to 1987—
  - (1) How a State must identify covered employees and what records it must keep on those employees;
  - (2) Periodic reviews of the source records kept on covered employees;
  - (3) How and when a State must report wages and pay contributions;
  - (4) What the State's liability for contributions is and how SSA figures the amount of those contributions;
  - (5) What happens if a State fails to pay its contributions timely;
  - (6) How errors in reports and contribution payments are corrected;
  - (7) How overpayments of contributions are credited or refunded;
  - (8) How assessments are made if contributions are underpaid; and
  - (9) How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.

## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992; 65 FR 16813, Mar. 30, 2000]

### Authority

Authority: Secs. 205, 210, 218, and 702(a)(5) of the Social Security Act (42 U.S.C. 405, 410, 418, and 902(a)(5)); sec. 12110, Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. L. 99-509, 100 Stat. 1970.

### Source

Source: 53 FR 32976, Aug. 29, 1988, unless otherwise noted.

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992; 65 FR 16813, Mar. 30, 2000]