Florida Gets Strict on use of Valid Social Security Numbers

Beginning with wage reports filed for the 1str quarter of 2019, Florida Department of Revenue will begin assessing penalties on Employers for any Social Security number submitted on unemployment tax wage listing found to be invalid.

The penalty for filing an erroneous, incomplete, or insufficient report (which includes an inaccurate SSN) with the Florida Department of Revenue is $50 or 10% of any tax due, whichever is greater, but no more than $300 per report. This penalty is waived if an accurate, complete, and sufficient report is filed within 30 days after the penalty notice but may not be waived more than one time during a twelve-month period.

What Is Considered an Invalid Social Security Number?

A valid SSN never begins with the number nine (9). An Individual Taxpayer Identification Number (ITIN) issued by the Internal Revenue Service, which starts with a nine, is not a substitute. In addition, a valid SSN cannot start with the first three digits of “000” or “666,” the middle two digits cannot be “00,” and the last four digits cannot be “0000.”

Employers can also utilize the Social Security Service’s Social Security Number Verification Service to verify the authenticity of an employee’s W2. Go to https://www.ssa.gov/employer/ssnv.htm for more information.

Employees who are applying for a Social Security, yet are eligible to work, should not be reported to the FL DOR until a valid Social Security Number is obtained.

For more information from the Florida Department of Revenue on this change go to: http://floridarevenue.com/taxes/taxesfees/Pages/rt_return_pay.aspx

Thank you for choosing Paylocity as your payroll tax and HR and payroll solutions partner.

This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.

Date Posted: March 08, 2019