Montgomery County Sentinel

QUESTIONS and ANSWERS ABOUT Old-Age Insurance

QUESTION: I run a small dry goods and notion shop in which I employ four people, and I have just received a wage and tax return to fill out for the last three months. One of my salesgirls was married during the Christmas holidays. Should I record her married name on the wage report or her maiden name as I did on the last report?

ANSWER: The answer to your question depends upon whether or not the girl you mention wants to be called by her married name when she is in your store. Some women like to keep their maiden names in connection with their work. You should not record her married name on the wage report unless she notifies the Social Security Board of the change in name. To do this, she should write the nearest field office of the Board telling them she wishes to change her name on the Board's records. The field office will send her a form to fill out and mail to the Board. Unless the Board knows that your employee's name is changed, it will not be able to credit her account with her recent wages, because her account was set up originally in her maiden name. Even though her name is changed, her account number remains the same. This account number must be recorded on the wage report opposite the same name in which her account was originally set up, unless the Board knows that the name has been changed.

QUESTION: As the proprietor of a hardware store, I received some time ago an inquiry from the Social Security Board regarding the name of one of my employees which I listed on the wage report I sent in last August. This inquiry refers to the addition of "Junior" to the name. This employee's father died last July and he has not been using the "Junior" since then. So I thought I was correct in leaving off the "Junior" in the last report. Can you tell me if I am not right about this, especially as I have just received a new report to fill in for the quarter ending December 31.

ANSWER: If you answered the inquiry from the Social Security Board and explained that the "Junior" on the name of your employee has been dropped, you should record the name without the "Junior" on the new report. If, however, you have not yet answered the inquiry, you should notify the Board immediately. Your employee, himself, should notify the Board of the change in name, so that it can correct its records accordingly. The reason the Board must be notified is because this employee's account, as originally set up, was under the name he used before he dropped the "Junior," and unless the Board knows of the change in the name, it has no way of knowing that the wages you reported should be credited to his account. If your employee will call or write the nearest field office of the Board, he will be informed how to proceed to have his name officially changed on the Board's records.

QUESTION: I operate a small saw mill and among my employees is a man who works for a couple of hours a day sweeping out the sawdust from the mill. Should I list this man's wages on my wage report? Does not work of this kind come under the head of "casual labor" which is excluded from coverage by the Social Security Act?

ANSWER: Sweeping sawdust from your mill does not come under the head of "casual labor" as defined by the Social Security Act because it is work done as part of your regular trade or business. The wages of your employee who does this work must be included when you compute your tax due the Federal Government. You must record this man's wages with his name and social security account number on your wage and tax report. He does not work as many hours as your other employees who operate machinery or do the handling, but removing sawdust is, on the other hand, a necessary part of the general work which must be done in your mill, in order to carry on your business.