20 CFR 404.1247
§ 404.1247 When to report wages—for wages paid prior to 1987.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 404.1247, § 404.1247 When to report wages—for wages paid prior to 1987, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78632
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Full text
A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.