20 C.F.R. § 404.1275 Adjustment of employee contributions—for wages paid prior to 1987.
Title 20 - Employees' Benefits
The amount of contributions a State deducts from an employee's remuneration for covered services, or any correction of that amount, is a matter between the employee and the State or political subdivision. The State shall show any correction of an employee's contribution on statements it furnishes the employee under §404.1225 of this part. Where the State issues an employee a Form W-2 and then submits an overpayment adjustment but claims less than the total overpaid amount as a refund or credit, the State shall not correct the previously issued Form W-2 to reflect that adjustment. [53 FR 32976, Aug. 29, 1988, as amended at 65 FR 16813, Mar. 30, 2000]
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart M—Coverage of Employees of State and Local Governments
How Errors in Reports and Contributions Are Adjusted—for Wages Paid Prior to 1987
§ 404.1275 Adjustment of employee contributions—for wages paid prior to 1987.
