20 CFR 209.8
§ 209.8 Employers' annual reports of creditable service and compensation.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 209.8, § 209.8 Employers' annual reports of creditable service and compensation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/76975
- Permanent ID
ys:prov:76975@1- SHA-256
1b795c18fba5c2325d2861608cdef7aaecac7be78d51565e49d4b32caea06654
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Full text
Each year, on or before the last day of February, each employer is required to make an annual report of the creditable service and compensation (including a report that there is no compensation or service to report) of employees who performed compensated service in the preceding calendar year. The annual report shall include service and compensation previously furnished in supplemental reports and notices of death.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.