View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
0960-0432
ICR Reference No:
202307-0960-004
Status:
Historical Active
Previous ICR Reference No:
201911-0960-001
Agency/Subagency:
SSA
Agency Tracking No:
Title:
Missing and Discrepant Wage Reports Letter and Questionnaire
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
09/27/2023
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/18/2023
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
09/30/2026
36 Months From Approved
05/31/2024
Responses
802,800
0
360,000
Time Burden (Hours)
802,800
0
180,000
Cost Burden (Dollars)
0
0
0
Abstract:
Each year employers report the wage amounts they paid their employees to IRS for tax purposes, and separately to SSA for retirement and disability coverage purposes. In theory these reported amounts should equal each other; however, each year some of the employer wage reports that SSA receives are less than the wage amounts reported to IRS. SSA attempts to ensure that employees receive full credit for the wages they have earned through the use of the SSA-L 93 (cover letter); SSA-L 94 (cover letter); SSA-95 and SSA-97 (questionnaires). Respondents are employers who reported less wage amounts to SSA than they reported to IRS.
Authorizing Statute(s):
US Code:
42 USC 432
Name of Law: Social Security Act
US Code:
42 USC 405
Name of Law: Social Security Act
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
88 FR 35990
06/01/2023
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 56065
08/17/2023
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
IRS/SSA Reconciliation (online version)
Missing and Discrepant Wage Reports Letter and Questionnaire
SSA-97-SM, SSA-95-SM , SSA-95-SM (second request), SSA-97-SM (second request)
Employer Questionnaire--SSA Has No Record of Employer Report
,
Employer Questionnaire--Discrepancy Between IRS and SSA Records
,
Second Request- Employer Questionnaire--SSA Has No Record of Employer Report
,
Second Request -Employer Questionnaire- Discrepancy Between IRS and SSA Records
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
802,800
360,000
0
0
442,800
0
Annual Time Burden (Hours)
802,800
180,000
0
0
622,800
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
When we last cleared this IC in 2021, the burden was 180,000 hours. However, we are currently reporting a burden of 223,000 hours. This change stems a increase in the number of responses from 360,000 to 446,000, due to SSA adding the IRS/SSA Reconciliation online. There is no change to the burden time per response. These figures represent current Management Information data. *Note: The total burden reflected in ROCIS is 802,800, while the burden cited in #12 of the Supporting Statement is 446,000. This discrepancy is because the ROCIS burden reflects the learning costs. In contrast, the chart in #12 of the Supporting Statement reflects actual burden.
Annual Cost to Federal Government:
$6,384,706
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Faye Lipsky 410 965-8783 faye.lipsky@ssa.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
08/18/2023
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