§ 404.1275. Adjustment of employee contributions—for wages paid prior to 1987.
111 words·~1 min read·
/us/cfr/t20/s§ 404.1275·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The amount of contributions a State deducts from an employee's remuneration for covered services, or any correction of that amount, is a matter between the employee and the State or political subdivision. The State shall show any correction of an employee's contribution on statements it furnishes the employee under § 404.1225 of this part. Where the State issues an employee a Form W-2 and then submits an overpayment adjustment but claims less than the total overpaid amount as a refund or credit, the State shall not correct the previously issued Form W-2 to reflect that adjustment. [53 FR 32976, Aug. 29, 1988, as amended at 65 FR 16813, Mar. 30, 2000]