They’re Baaaaaack! “No-Match” Letters Resume After Three-Year Hiatus


The Social Security Administration recently announced that it would once again be sending “No Match” letters to employers. “No Match” letters are intended to advise employers that there is some discrepancy in the SSA records between the name of an employee and the Social Security number listed for that employee as of the time that the employer submitted payroll taxes.

For years, the SSA routinely sent out “No Match” letters to employers. However, for tax years 2007 through 2009, the agency suspended sending out the letters because of litigation surrounding a proposed Department of Homeland Security regulation (later withdrawn) that would have provided a “safe harbor” for employers if they followed certain procedures in responding to “No Match” letters.

The current version of the “No Match” letter lists a single employee. In years past, the letters provided the employer with a list of employees who had match problems.

There has long been confusion about how the government expects employers to respond to “No Match” letters.

Please see full newsletter below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Constangy, Brooks, Smith & Prophete, LLP | Attorney Advertising

Written by:


Constangy, Brooks, Smith & Prophete, LLP on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.