Employers annually send the Social Security Administration (SSA) millions of W-2 forms in which the combination of employee name and social security number (SSN) does not match SSA records. In some of these cases, SSA sends an “Employer Correction Request” letter that informs the employer of the mismatch. The letter is commonly referred to as an employer “no-match” letter. There can be many causes for a no-match, including clerical errors and name changes. One potential cause, however, may be the submission of information for an alien who is not authorized to work in the United States and who may be using a false SSN or a SSN assigned to someone else.

Under final Department of Homeland Security (DHS) regulations, an employer should take reasonable steps to resolve a "no-match" and apply the steps uniformly to all employees listed in the SSA letter. It is possible that a "no-match" was the result of a clerical error on the part of the employee, the employer or the government.

Under the finalized regulation, the following are considered to be reasonable steps:

1. The employer promptly (no later than 30 days) checks its records to ensure that the mismatch was not the result of an error on the part of the employer;
2. If this does not resolve the problem, the employer asks the employee to confirm the accuracy of the employer's records;
3. If necessary, the employer asks the employee to resolve the issue with SSA. In order to give the employee as much time as possible to resolve the matter, the employer should inform the employee that the employee has 90 days from the date the employer received the "no-match" letter to resolve the matter with SSA (explaining that resolution of the mismatch could take time);
4. If able to successfully resolve the mismatch, the employer also should ensure that all of the instructions in the SSA letter have been followed. The employer should also verify that the error has been corrected by using the Social Security Number Verification Service (SSNVS) administered by SSA and retain a record of the date and time of verification. SSNVS can be accessed through http://www.socialsecurity.gov/employer/ssnv.htm or by telephone at 1-800-772-6270; and
5. If none of the foregoing measures resolves the matter within 90 days of receipt of the "no-match" letter, the employer should complete, within three days, a new I-9 Form as if the employee in question were newly hired, except that no document may be used to verify the employee's authorization for work that uses the questionable SSN. Additionally, the employee must present a document that contains a photograph in order to establish identity or both identity and employment authorization.

If the employer cannot confirm that the employee is authorized to work by following the above procedures, the employer risks liability for violating the law by continuing to knowingly employ unauthorized workers.

Source: Department of Homeland Security Regulations, 72 FR 45611, August 15, 2007.