RESPONSIBILITIES OF THE COMPTROLLER IN THE ADMINISTRATION OF THE SOCIAL SECURITY PROGRAM FOR AGENCY EMPLOYEES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05252A000100080002-8
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 13
• Document Creation Date: December 9, 2016
• Document Release Date: May 31, 2001
• Sequence Number: 2
• Publication Date: November 21, 1955
• Content Type: REGULATION

Approved For i Release 2001 A-RDP78-05252A000100080 25X1A9a
2nd. Draft
L/ jah
11/21/55
Comptroller Instruction No.
SUBJECT: General - Social Security
Document No. _ i.-r__--__. ------71
No Charge In Class. U
^ Declassified
Class. Changed To: TS S
Auth.: t x21978
Date: By:
Specific - Responsibilities of the Comptroller in the Administra-
tion of the Social Security Program for Agency Employees
Headquarters Regulation
It is the purpose of these instructions to set forth the procedures neces-
ry to carry out the Comptroller's responsibilities in the administration of
the Agency' a program for providing social security coverage for Agency employees
mandatorily covered by thocial Security Act, and for self-employed personnel
for whom the Agency is handling social security payments.
2. 1EPONSI LIT Cr TEE C
by the
;old social security taxes from the salaries of employees covered
Security Act and to transmit quarterly to the Internal
the Agency contribution.
presenting the sun of taxes withheld and
b. To obtain an executed Fore SS-5, "'Application for Social Security Account
Number,," from each employee ,~.
C. To retain each executed. Form 98-5 in a secure manner until the death or
separation of the employee,eeenee ved.
security deductions by the Agency and assign a code number ft each em-
ployee for use on the individual record of earnings.
To maintain a record for each employee of the quarterly earni
on which social security tax deductions are based.
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To furnish, upon request of the employee , the amount of the
employee's wage credits under the social security program.
g. To forward upon the death or separation of the employee concerned the
SS-5 and the individual record of quarterly earnings to the Office
h. To furnish a Bureau of Social Security following 25X1A
the close of each quarter with a certification as to the amount of
taxable earnings paid during the quarter and the amount of social security
tax including Agency contribution which was included in remittances to
the Internal Revenue Service.
I. To perform such of the foregoing functions as are applicable with re-
spect to self employed personnel for whom the Agency is processing social
security pe4ments,
.ding Taxes and Re itting Psymente to Int exna]. Revenue Service
(l)
Each payroll office shall be reSl oneible for withholding social security
year as prescribed by the Social Security Act shall be based i-
thhold.ings shall be at the rate applicable to the current calendar
Such withholdings shall be made as of the effective date of coverage
as indicated in advice received from the office of Personnel. With-
holdings shall continue until effective date of discontinuance of cover-
age as indicated in an advice received from the Office of Personnel.
es from the salaries of employees covered by the Social Security Act.
;I---
n, the same wage baasa(up t?(maximum wage limitation
may be prescribed by the Ac,) as is used for Federal Income Tax with-
holdings .
payments to Interann]. Revenue' Service
cedures followed for
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forinaklm for Social Security Taxes withheld and the Agency con-
tribution shall be the same as those followed in making payments
for Federal income taxes withheld. In preparing Form 9l+1, "Employee 'a
Quarterly Tax Return" in connection with the quarterly remittance
the amount of Social Security Tax and Agency contribution will be
merged without identification with the amount of Federal
Taxes withheld.
Form W-2, for employees subject to social security deductions during
any Fit of the year, will be prepared in such a manner as to show
the amount of deduction on the copies of the form going to the
employee and on the copy retained by the Agency; the aunt of soc
security deductions will be omitted from the copy which is furnished
the Director of Internal Revenue.
cation of Form 66-2-o A lication for Social. Securi Account Number
Each payroll office shall be responsible upon receipt of advice
that exn employee is subject to social security deductions for in-
itiating ) through appropriate channels-) aa request for execution of
Form SS-5,0 in cases there the advice is not accompanied by an ex-
opriate follow-up will be established to obtain
the executed Form. 88-5 in a reasonable period of time.
Each payroll office as it receives executed Forms 38-5 shall review
them to confirm that they have been executed in true name and are
otherwise complete except that the date, n the ems. and
effe and mail ng address of the employee will not be shown. Forms
which indicate that the employee has previously applied for a Sociasl.
Security Account Number should reflect the account number assigned.
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Forms 86-5 deficient in w~y of these respects will be returned
rough appropriate channels with a request for correction or
execution of another form, Vnichever is necessary.
c. Retention of Executed Forms 58-5:
Each payroll office shall retain executed Forms SS-5 in a secure
manner until the death or separation of the employee concerned.
(2) The forma may be filed either separately from other documents in
alphabetical order or in the individual personnel files main-
tained by the payroll office.
In cases where the employee is transferred from one payroll office
to another, the Form 88-5 also should be transferred.
d. Establishment and )intenence of 1o a Name Registers
(1)
Each payroll office shall establish and maintain an alphabetical
cam index file of the true na%(of~emrployee)( subject to social
security deductions by the Agency. A code number will be aalis ed.
for each name added to this file, and the number will be reflected
on the name card. This code number w121 be used by the Nschine
Records Division to identify the individual recd of quarterly
~OWFI~ENTi-A~
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(b)
The Social Security Taxable Wage file 51 include a separate card
each quarter, for each employee having earnings during the quarter
subject to social security taxes. This card will reflect the
following information:
ial security code number
earnings during the quarter subject to social security de-
3.
ductione
Identification of the quarter involved, e. g. 9-55, 12-55, 3-56 etc.
social security tax is paid
5. In aelf-eemployment cases, identification of the calendar year
involved, e. g. 1955, 1956, etc.
6. Identification as to the quarter for which the tax,