§404.1247. When to report wages—for wages paid prior to 1987.
20 C.F.R. § 404.1247
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).
Notes, amendments, and revision history
Amendments
[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]
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 66 FR 28836, May 25, 2001]