§ 404.1201 - Scope of this subpart regarding coverage and wage reports and adjustments.

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This subpart contains the rules of SSA about:

Coverage under section 218 of the Act—

How a State enters into and modifies an agreement; and

What groups of employees a State can cover by agreement.

Contributions, wage reports, and adjustments—for wages paid prior to 1987—

How a State must identify covered employees and what records it must keep on those employees;

Periodic reviews of the source records kept on covered employees;

How and when a State must report wages and pay contributions;

What the State's liability for contributions is and how SSA figures the amount of those contributions;

What happens if a State fails to pay its contributions timely;

How errors in reports and contribution payments are corrected;

How overpayments of contributions are credited or refunded;

How assessments are made if contributions are underpaid; and

How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.