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SOURCE: $$ 345.1 to 345.24, appearing in this Supplement, contained in Board Order 47–123, effective Mar. 20, 1947, 12 F.R. 2327.
$ 345.1 Statutory provisions. Every employer shall pay a contribution, with respect to having employees in his service, equal to 3 per centum of so much of the compensation as is not in excess of $300 for any calendar month paid by him to any employee with respect to employment after June 30, 1939: Provided, however, That if compensation is paid to an employee by more than one employer with respect to any such calendar month, the contributions required by this subsection shall apply to not more than $300 of the aggregate compensa, tion paid to said employee by all said employers with respect to such calendar month, and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that proportion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him after December 31, 1946, to the employee for services during any calendar month after 1946 bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than $300, each subordiDate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional contribution as the compensation paid by such employer after December 31, 1946, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month.
The contributions required by this act shall be collected and paid quarterly or at such other times and in such manner and under such conditions not inconsistent with this act as may be prescribed by regulations of the Board, and shall not be deducted, in whole or in part, from the compensation of employees in the employer's employ. If a contribution required by this act is not paid when due, there shall be added to the amount payable (except in the case of adjustments made in accordance with the provisions of this act) interest at the rate of 1 per centum per month or fraction of a month from the date the contribution became due until paid. Any interest collected pursuant to this subsection shall be credited to the account.
All provisions of law, including penalties, applicable with respect to any tax imposed by section 1800 or 2700 of the Internal Revenue Code, and the provisions of section 3661 of such code, insofar as applicable and not inconsistent with the provisions of this Act,
shall be applicable with respect to the contributions required by this act: Provided, That all authority and functions conferred by or pursuant to such provisions upon any officer or employee of the United States, except the authority to institute and prosecute, and the function of instituting and prosecuting, criminal proceedings, shall, with respect to such contributions, be vested in and exercised by the Board or such officers and employees of the Board as it may designate therefor.
the purposes of determining the amount of contributions due pursuant to this act, employment after June 30, 1940, in the service of a local lodge or division of a railway-labor-organization employer or as an employee representative shall be disregarded. (Sec. 2, 54 Stat. 1094, 45 U.S.C. 351 (8))
$ 345.2 Employers' contributions. (a) Except as provided in paragraph (b) of this section every employer shall pay a contribution equal to 3 per centum of the amount of compensation paid by such employer to employees with respect to employment on and after July 1, 1939; excluding, however, that part of the compensation which is in excess of $300 and is paid by the employer to any employee with respect to employment during any one calendar month.
(b) If compensation is paid by more than one employer to an employee with respect to employment during the same calendar month, and if the aggregate compensation paid to such employee by all employers is more than $300 for the calendar month, then there shall be included in the measure of each such employer's contribution only that proportion of $300 which the amount paid by him to the employee for the month bears to the aggregate compensation paid to such employee by all employers for that month: Provided, however,
(1) If such aggregate compensation is paid by two or more employers, only one of whom is an employer other than a subordinate unit of a national railwaylabor-organization employer, and if the compensation paid to the employee by the employer other than a subordinate unit equals or exceeds $300 for the month, then no subordinate unit shall be liable for any contribution with respect to the compensation paid by it to such employee for that month, and the measure of the contribution of the employer other than a subordinate unit with respect to the compensation paid by him to such employee for that month shall be $300.
(2) If such aggregate compensation is paid by two or more employers other than a subordinate unit of a national railway-labor-organization employer and by one or more subordinate units of a national railway-labor-organization employer, and if the total compensation paid to the employee by the employers other than a subordinate unit equals or exceeds $300 for the month, then no subordinate unit shall be liable for any contribution with respect to the compensation paid by it to such employee for that month, and the measure of the contribution of each employer other than a subordinate unit shall be that proportion of $300 which the compensation paid by such employer to the employee for the month bears to the total compensation paid to such employee by all such employers other than a subordinate unit for that month.
(3) If such aggregate compensation is paid by two or more employers, only one of whom is a subordinate unit of a national railway-labor-organization ployer, and if the total compensation paid to the employee by all employers other than the subordinate unit is less than $300 for the month, then the measure of the contribution of each employer other than the subordinate unit shall be the full amount of compensation paid by him to such employee for that month, and the measure of the contribution of the subordinate unit of a national railway-labor-organization employer shall be $300 less the total compensation paid to such employee for that month by all other employers.
(4) If such aggregate compensation is paid by one or more employers other than a subordinate unit of a national railway - labor - organization employer and by two or more subordinate units of a national railway-labor-organization employer, and if the total compensation paid to the employee by all employers other than the subordinate units is less than $300 for the month, then the measure of the contribution of each employer other than the subordinate units shall be the full amounts of compensation paid by him to such employee for that month, and the measure of the contribution of each subordinate unit of the national railway - labor - organization employer shall be that proportion of $300 less the total compensation paid to such employee for the month by all employers other than the subordinate units which the compensation paid by such subordi
nate unit to the employee for that month bears to the total compensation paid to such employee by all such subordinate units for that month.
$ 345.4 Employers' reports of compensation of employees. Each employer shall continue to file with the Board, in accordance with the requirements of $ 250.3 of this chapter, as amended, reports of the compensation of each employee, consisting of:
(a) A report of compensation for the calendar quarter or calendar year on Form BA-3 (or punched tabulating cards in lieu thereof),
(b) A monthly report of compensation adustments, on Form BA-4,
(c) A summary of compensation adjustments reported for the quarter, and
(d) Summary reports of compensation for the calendar quarter or calendar year, on Form BA-5. (Sec. 6, 52 Stat. 1101; as amended by sec. 317, Pub. Law 572, 79th Cong., 60 Stat. 722; 45 U. S. C. and Sup. 356)
$ 345.5 Employers' contribution reports-(a) General. For the period of three calendar months ending September 30 1939, and for each subsequent period of three calendar months ending December 31, March 31, June 30 and September 30, respectively, of each year, each employer shall prepare a contribution report, in duplicate, on Form DC-1. Except as otherwise provided by agreement with the Board, each employer is required to file a separate contribution report, and consolidated contribution reports of parent and subsidiary corporations are not permitted.
Contribution reports of employers who are required by State laws to pay compensation on a weekly basis shall with respect to such compensation cover all pay-roll weeks, all or the major part of which falls within the period for which the reports are required.
(b) Compensation to be reported on(1) Employers reporting compensation quarterly. The amount reported on Form BA-5 as the total creditable compensation for the quarter, prior to any additions or subtractions for adjustments, shall be entered on the employer's quarterly contribution report for the corresponding quarter as the amount of creditable compensation from which the contribution payable for that quarter is to be computed.
(2) Employers reporting compensation annually. Employers authorized to report compensation annually, pursuant to $ 250.3 (a) of this chapter, shall enter on the employer's quarterly contribution report, prior to any additions or subtractions, the amount of creditable compensation appearing on pay rolls or other disbursement documents for the corresponding quarter as the amount of creditable compensation from which the contribution payable for that quarter is to be computed.
$ 345.6 Final employers' contribution reports. Upon termination of employer status, as determined under $8 202.11 and 202.12 of this chapter, the last contribution report of the employer on Form DC-1 shall be marked "Final contribution report.” Such contribution report shall be filed with the Board on or before the sixtieth day after the final date for which there is paid compensation with respect to which contribution is required. The period covered by each such contribution report shall be plainly written thereon, indicating the final date for which compensation is paid.
There shall be executed as part of each such final contribution report a statement giving the address at which compensation records will be kept and the name of the person keeping the records.
$ 345.8 Prescribed forms for employers' contribution reports. Each employer's contribution report, together with any prescribed copies and supporting data, shall be filled out in accordance with the instructions and regulations applicable thereto. The prescribed forms may be obtained from the Board. An employer will not be excused from making a contribution report for the reason that no form has been furnished to such employer. Application should be made to the Board for the prescribed forms in ample time to have the contribution report prepared, verified and filed with the Board on or before the due date. Contribution reports shall be carefully prepared so as to set forth fully and clearly the data called for therein. Contribution reports which have not been so prepared will not be accepted, and the submission thereof shall have no effect whatever. In case the prescribed form has not been obtained, a statement made by the employer disclosing the period
covered and the amount of compensation with respect to which the contribution is required may be accepted as a tentative contribution report if accompanied by the amount of contribution due. If filed within the prescribed time the statements so made will relieve the employer from liability for the penalty imposed for the delinquent Aling of the contribution report, Provided, That the failure to file a contribution report on the prescribed form is not attributable to the fault of the employer, And provided further, That without unnecessary delay such tentative report is supplemented by a contribution report made on the proper form.
§ 345.20 Assessments. The Director of Finance is authorized, on behalf of the Board, to issue assessments of contributions, interest and penalties, and notices and demands for payment thereof.
$ 345.23 Test of annual reporting. [Revoked)
$ 345.24 Records. Every employer subject to contributions for any calendar quarter shall, with respect to each such quarter, keep such permanent records as are necessary to establish the total amount of compensation paid to his employees, during each such quarter for services performed after June 30, 1939. The record should be in such form as to contain the information required to be shown on the quarterly contribution report. All records required by the regulations in this part shall be kept at a safe and convenient location accessible to inspection by the Board or any of its officers or employees thereto designated. Such records shall be at all times open for inspection by such officers or employees.
Records required by the regulations in this part shall be maintained for a period of at least four years after the date the contribution to which they relate becomes due, or the date the contribution is paid, whichever is later.
PART 346-EMPLOYEE REPRESENT.
ATIVES' CONTRIBUTIONS AND REPORTS [REVOKED]
CODIFICATION: Part 346 was revoked with respect to employment after June 30, 1940 by Board Order 47-123, effective Mar. 20, 1947, 12 F.R. 2329.
728472–48-SUPP. X-BK. 3-33
CHAPTER III-SOCIAL SECURITY ADMINISTRATION (OLDAGE AND SURVIVORS INSURANCE), FEDERAL SECURITY AGENCY
N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C. 307) and sections 3 and 4 of the Administrative Procedure Act (60 Stat. 238; 5 U.S.C. 1002, 1003).
ABBREVIATIONS: The following abbreviations are used in this chapter:
Code of Federal Regulations
Federal Security Administrator
Statutes at Large
PART 403-FEDERAL OLD-AGE AND
SURVIVORS INSURANCE [REVISED)
INTRODUCTORY Sec. 403.1 Chronological description of perti
nent statutes and regulations.
Subpart A-Scope of Regulations 403.101 Scope of this part. 403.102 Extent to which Part 402 of this
chapter (Regulations No. 2) remains operative.
Subpart B--Insured Status 403.201 Fully insured status. 403.202 Currently insured status. 403.203 Allocation of 1937 wages. Subpart C_Basic Computation of Benefits and
Sec. 403.405 Widow's insurance benefits. 403.406 Widow's current Insurance benefits. 403,407 Parent's insurance benefits. 403.408 Lump-sum death payments. 403.409 Effect of felonious homicide. Subpart E-Reduction and Increase of Insurance
Benefits and Deductions From Benefits and
Lump-Sum Death Payments 403.501 Modification in amount of benefits
and lump-sum death payments. 403.502 Reductions and increases of benefits. 403.503 Deductions because of employment,
etc. 403.504 Reports to Administration of events
occasioning deductions. 403.505 Deductions because of lump-sum
payments under original act and
failure to pay taxes. Subpart F-Overpayments and Underpayments 403.601 Overpayments and underpayments. 403.602 Waiver of adjustment or recovery. 403.603 Liability of certifying officer.
Subpart G-Procedures 403.701 Filing of applications and other Sec. 403.826 Delivery and distribution of news
Lump Sums 403.301 Primary insurance benefit defined. 403.302 Average monthly wage. 403.303 Computation of primary insurance
benefit. 403.304 Recomputation of benefits. Subpart D-Old-Age and Survivors Insurance
Benefit Payments 403.401 General effect of section 202 of the
act. 403.402 Primary insurance benefits. 403.403 Wife's insurance benefits. 403.404 Child's Insurance benefits.
forms. 403.702 Supporting evidence as to right to
receive benefits and lump sums. 403.703 Wage records, 403.704 Abandonment and withdrawal of
applications and requests for wage-record revisions.
papers and shopping news. 403.826a International organization.
403.827 Wages. 403.828 Exclusions from wages.
Sec. 403.705 Persons to whom payments are
made. 403.706 Initial determination. 403.707 Reconsideration or hearing. 403.708 Reconsideration. 403.709 Hearing. 403.710 Appeals Council proceedings on cer
tification and review. 403.711 Extension of time and revision. 403.711a Hearing and review in cases involv
ing wartime maritime services in the employ of the United States and certain services in the employ of the Bonneville Power Adminis
trator. 403.712 Certification of payments. 403.713 Representation of parties. 403.714 Definitions.
403.801 General definitions and use of terms.
403.802 Employment prior to , January 1,
1940. 403.803 Employment after December 31,
1939. 403.804 Who are employees. 403.805 Who are employers. 403.806 Excepted services in general. 403.807 Included and excluded services. 403.808 Agricultural labor. 403.809 Domestic service. 403.810 Casual labor not in the course of
employer's trade or business, 403.811 Family employment. 403.812 Vessel not an American vessel. 403.813 United States and Instrumentall
ties thereof. 403.814 States and their political subdivi
sions and instrumentalities. 403.815 Religious, charitable, scientific, it
erary, and educational organiza
tions and community chests. 403.816 Railroad industry; employees and
employee representatives under section 1532 of the Internal Reve
nue Code, as amended. 403.817 Organizations exempt from income
tax. 403.818 Agricultural and horticultural or
ganizations exempt from income
tax. 403.819 Voluntary employees' beneficiary
associations. 403.820 Federal employees' beneficiary asso
clations. 403.821 Students employed by schools, col
leges, or universities not exempt
from income tax. 403.822 Foreign governments. 403.823 Wholly owned instrumentalities of
a foreign government. 403.824 Student nurses and hospital in
ternes. 403.825 Fishing.
403.829 Applicable State law and status. 403.830 Definition of "wife". 403.831 Definition of "widow". 403.832 Definition of "child". 403.833 Definition of "parent". 403.834 Definition of "living with"; wife or
widow. 403.835 Definition of "living with"; widower.
Subpart I-Miscellaneous Provisions 403.901 Disclosure of information. 403.902 Promulgation of regulations. Subpart J-Benefits in Case of Deceased World
War II Veterans 1 403.1001 General effect of section 210 of the
act. 403.1002 Requirements under section 210
(a). 403.1003 Rights conferred under section 210
(a). 403.1004 Meaning of terms. 403.1005 Relation of social security pay
ments to Veterans' Administra
tion benefits. 403.1006 Time of death of veteran as affect
ing application for and payment
of benefits and a lump sum. 403.1007 Supporting evidence as to right to
receive benefits and lump sums. AUTHORITY: $$ 403.1 to 403.1007, inclusive, issued under sec, 1102, 49 Stat. 647, sec. 205 (a), 53 Stat. 1368; 42 U.S.C. 1302. More specific authority is cited following sections affected.
SOURCE: $$ 403.1 to 403.1007, inclusive, contained in Regulations 3, amended, Commisstoner for Social Security, July 16, 1946, approved by the Federal Security Administrator, Jan. 20, 1947, 12 F.R. 570, except as noted following provisions affected.
NOTE: Amendments to Part 403 issued subsequent to July 16, 1946, and appearing in 20 CFR, 1946 Supp.; Part 403, have been incorporated in this revision.
INTRODUCTORY § 403.1 Chronological description of pertinent statutes and regulations. This section describes, chronologically, the statutes forming the basis for the old-age and survivors insurance system under Title II of the Social Security Act, as amended, and the regulations which have been issued thereunder.
1 Subpart J added March 11, 1947.