MAILED BY THE DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT
The Department of Labor and Workforce Development, Division of Employer Accounts mailed variance notices to employers in January 2017. These notices were sent to employers who reported third quarter 2016- WR-30 wages that varied with wages reported on the NJ-927. If you received this notice, please read on.
The most common reason for the wages on the NJ-927 report and the WR-30 report to differ is the use of an invalid Social Security Number (SSN) for an employee on the WR-30. An SSN that begins with a “9” is not a valid SSN. The employer’s WR30 wages that are used to calculate the variance are the “Calculated” wages, not the “Reported” wages. The “Calculated” wages may be lower because the employer reported employees with a Social Security Number beginning with a “9”, or another invalid Social Security number, or no Social Security Number at all. Labor’s system will remove that employee and associated wages from the WR-30 records.
If an invalid or missing SSN generated the variance notice, the employer SHOULD NOT amend the NJ-927 report to reduce the wages. Rather, they must have their employee obtain a valid Social Security number, then amend all WR-30 reports with the invalid Social Security number to report the employee correctly. We recommend that employers validate SSNs using either the Social Security Administration’s Social Security Number Verification Service or U.S Citizenship and Immigration Service’s E-Verify prior to amending reports.
- Social Security Number Verification Service - socialsecurity.gov/employer/ssnv.htm
- E-Verify - uscis.gov/e-verify
- The employee must have a valid Social Security number to work legally in the State of New Jersey.
- The employee does not have to be a US citizen to obtain a Social Security number.
- They must be here legally and have documentation that they can work in this country while they are here in order to obtain a Social Security number.
- Until such time as the invalid SSN is corrected, the employer may receive Variance Notices going forward. If the employer determines that the invalid SSN is the only problem, future notices need no further action.
If the employer has reported the same Social Security number twice on the WR-30 report, a variance notice will be generated due to mismatching amounts on the WR-30 and NJ-927. The employer must amend the WR-30 report for just those employees to submit the report with only one total wage entry per Social Security number. This is a very common error with governmental employers.
For information on IRS rules governing Individual Taxpayer Identification numbers (ITIS) please visit https://www.irs.gov/individuals/general-itin-information.
To amend a wage report, please visit http://www.nj.gov/treasury/taxation/onlinebus.shtml