45 CFR 162.610
§ 162.610 Implementation specifications for covered entities.
United States · 45 CFR — Public Welfare · Status: effective
Cite this
- Citation
- 45 CFR 162.610, § 162.610 Implementation specifications for covered entities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/218007
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Full text
(a) The standard unique employer identifier of an employer of a particular employee is the EIN that appears on that employee's IRS Form W-2, Wage and Tax Statement, from the employer.
(b) A covered entity must use the standard unique employer identifier (EIN) of the appropriate employer in standard transactions that require an employer identifier to identify a person or entity as an employer, including where situationally required.
(c) Required and permitted uses for the Employer Identifier.
(1) The Employer Identifier must be used as stated in § 162.610(b).
(2) The Employer Identifier may be used for any other lawful purpose.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.