In March 2019, the Social Security Administration (SSA) resumed its practice of sending notifications to employers when the W-2 information submitted by the employer for its employee(s) does not match the information in SSA’s records. The purpose of these “No-Match Letters” is to put employers on notice of employees who might not be authorized to work in the United States.
While the SSA ceased mailing out No-Match Letters back in 2012, with the current administration pledging to increase workplace immigration enforcement, the mailing of these letters has resumed in recent months. Below are a few items to keep in mind if you receive a No-Match Letter:
- Information regarding No-Match Letters is not automatically shared between the SSA and immigration agencies.
- SSA cannot disclose information concerning the names of employers receiving high numbers of no-match employees because the information is put on W-2 forms, and is therefore subject to confidentiality under tax laws. Judicial Watch v. SSA, 701 F.3d 379 (D.C. Cir. 2012).
- No-Match Letters, standing alone, do not constitute “constructive knowledge” that the affected employee is an unauthorized worker nor do the letters constitute “just cause” for firing a worker when the worker is covered by a collective bargaining agreement. Aramark Facility Services v. SEIU, Local 1877, No. 06-56662 (9th Cir. June 16, 2008).
- Rather, when a No-Match Letter has been received, employers should give affected employees a reasonable period of time to provide the required information.
The SSA has also provided step-by-step instructions for employers on how to find and resolve any errors on their W-2 forms. These instructions can be found at https://www.ssa.gov/employer/notices.html.
Additional information regarding the SSA’s No-Match Letters can be found at https://www.natlawreview.com/print/article/no-match-letters-are-back-and-they-re-no-laughing-matter.
This article was written by Emily Honet, Law Clerk.
