The Restaurant Law Center of the National Restaurant Association issued guidance on April 25, 2019, regarding no-match letters.
What’s a ‘no-match’ letter?
The Social Security Administration (SSA) will send so-called ‘no-match’ letters to employers when information in an individual employee’s W-2 form, Wage and Tax Statement, does not match the SSA’s records. To correct mismatches, the employer needs to submit Form W-2c (Corrected Wage and Tax Statement) through the SSA’s Business Services Online (BSO) Wage Reporting. BSO requires registration, but there’s no need to re-register if you already have a BSO User Identification Number (User ID). The BSO database also lets you know which employees show up as “mismatched.”