Employers be warned! The Social Security Administration (SSA) recently announced that it will resume sending employers decentralized correspondence (DECOR), commonly known as No-Match letters, beginning in April 2011, for tax year 2010. They will not send letters held for tax years 2007-2009. You may recall that the Department of Homeland Security was sued over a proposed regulation regarding No- Match letters and SSA suspended sending out such letters in response to the litigation.
No-Match letters are sent to employers, employees and self-employed workers to inform them of discrepancies between their name and SSA records so that earnings are correctly listed.
Employers need to have a No-Match letter Plan of Action in response to receipt of any such letters as these No-Match letters would be an item the Department of Homeland Security, Immigration and Customs Enforcement would ask to see in a form I-9 audit or worksite enforcement operation.