EMPLOYER’S GUIDE - SSA

For more information about sick pay, see IRS Pub. No. 15-A, Employer’s Supplemental Tax Guide. BACK PAY AWARDS UNDER A STATUTE. Employers should use Form W-2, magnetic media or electronic wage reports to report back pay as wages in the year the amounts are actually paid to the employee. Back pay awards are considered wages by IRS and SSA. ................
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