What Should I Do If a Participant Left Without Providing Their SSN?

Employers are required to report Social Security numbers (SSNs) for employees. If a participant leaves without providing their SSN, penalties may be waived if the employer can demonstrate reasonable cause for the omission. To prove reasonable cause, employers should provide: - Proof of the participant’s Social Security application (e.g., a copy of Form SS-5 or application receipt). - Documentation of the participant’s information (e.g., gender, address, date of birth). - Proof of at least one attempt to request the SSN.