Publication 957 - Reporting Back Pay And Special Wage Payments To The Social Security Administration
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Department of the Treasury
Internal Revenue Service
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1. What is Back Pay?
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1
Publication 957
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Reporting Back Pay
(Rev. May 2010)
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Back Pay Under a Statute
Nonstatutory Back Pay
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Cat. No. 20985Y
Format for Report to the SSA
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Reporting
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Questions
2. Special Wage Payments
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Back Pay and
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Reporting Special Wage Payments
Reporting Nonstatutory (Nonqualified) Stock
Options as Special Wage Payments
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Special Wage
Nonqualified Deferred Compensation and
Section 457 Plans
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Payments to
Reporting Amounts Deferred to
Nonqualified and Section 457
Plans
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the Social
Reporting Payments From Nonqualified
and Nongovernmental Section 457
Plans
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Security
Reporting Payments and Deferrals in
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the Same Year
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Administration
Introduction
The Social Security Administration (SSA) has special rules
for back pay awarded by a court or government agency to
enforce a worker protection statute (law). The SSA also
has rules for reporting special wage payments made to
employees after they retire. These rules enable the SSA to
correctly compute an employee’s benefits under the social
security earnings test. These rules are for social security
coverage and benefit purposes only. This publication, writ-
ten primarily for employers, discusses back pay under a
statute and special wage payments. It also explains how to
report these payments to the SSA. For more information,
visit SSA’s website at
To get a copy of Form SSA-131, Employer Report of
Special Wage Payments, visit SSA’s website at
1. What is Back Pay?
Back pay is pay received in a tax year(s) for actual or
deemed employment in an earlier tax year(s). For social
security coverage and benefit purposes, all back pay,
whether or not under a statute, is wages if it is payment for
covered employment. Damages for personal injury, inter-
est, penalties, and legal fees included with back pay
awards are not wages. Report all back pay. However, the
Get forms and other information
tax year(s) for which back pay is credited as wages for
faster and easier by:
social security purposes is different if it is awarded under a
Internet
statute. See
Back Pay Under a Statute
on page 3 for more
information.
May 11, 2010
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