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            Department of the Treasury                   Contents
            Internal Revenue Service
                                                         Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1
                                                         1. What is Back Pay?       . . . . . . . . . . . . . . . . . . . . . . .        1
Publication 957                                          Reporting Back Pay           . . . . . . . . . . . . . . . . . . . . . .        2
(Rev. January 2024)
Cat. No. 20985Y                                          Back Pay Under a Statute                  . . . . . . . . . . . . . . . . . .   3
                                                         Nonstatutory Back Pay                   . . . . . . . . . . . . . . . . . . . . 3
                                                         Format for Report to the SSA . . . . . . . . . . . . . . . .                    3
                                                         Questions    . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          3
Reporting 
                                                         2. Special Wage Payments . . . . . . . . . . . . . . . . . . .                  4
                                                         Reporting Special Wage Payments                         . . . . . . . . . . .   4
Back Pay and                                             Reporting Nonstatutory (Nonqualified) Stock 
                                                         Options as Special Wage Payments . . . . . . . . .                              8
                                                         Nonqualified Deferred Compensation and 
Special Wage                                             Section 457 Plans            . . . . . . . . . . . . . . . . . . . . . .        8
                                                         Reporting Payments From Nonqualified 
Payments to                                                           and Nongovernmental Section 457 
                                                                      Plans . . . . . . . . . . . . . . . . . . . . . . . . . . . .      8
                                                         Reporting Payments and Deferrals in the 
the Social                                                            Same Year . . . . . . . . . . . . . . . . . . . . . . . .          9

Security 
                                                         Future Developments
                                                         For  the  latest  information  about  developments  related  to 
Administration                                           Publication  957,  such  as  legislation  enacted  after  it  was 
                                                         published, go to www.irs.gov/pub957.

                                                         Introduction
                                                         The  Social  Security  Administration  (SSA)  has  special 
                                                         rules  for  back  pay  awarded  by  a  court  or  government 
                                                         agency to enforce a worker protection statute (law). The 
                                                         SSA also has rules for reporting special wage payments 
                                                         made to employees after they retire. These rules enable 
                                                         the SSA to correctly compute an employee's benefits un-
                                                         der the social security earnings test. These rules are for 
                                                         social  security  coverage  and  benefit  purposes  only.  This 
                                                         publication,  written  primarily  for  employers,  discusses 
                                                         back pay under a statute and special wage payments. It 
                                                         also  explains  how  to  report  these  payments  to  the  SSA. 
                                                         For  more  information,  go  to  SSA's  website  at                   SSA.gov/
                                                         employer. To get a copy of Form SSA-131, Employer Re-
                                                         port  of  Special  Wage  Payments,  go  to  SSA's  website  at 
                                                         SSA.gov/forms, and enter SSA-131 into the search box.

                                                         1. What is Back Pay?

                                                         Back  pay  is  pay  received  in  a  tax  year(s)  for  actual  or 
                                                         deemed employment in an earlier tax year(s). For social 
                                                         security  coverage  and  benefit  purposes,  all  back  pay, 
                                                         whether or not under a statute, is wages if it is payment for 
Get forms and other information faster and easier at:    covered employment. Damages for personal injury, inter-
• IRS.gov (English)    • IRS.gov/Korean (한국어)            est,  penalties,  and  legal  fees  included  with  back  pay 
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) awards are not wages. Report all back pay. However, the 
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) tax  year(s)  for  which  back  pay  is  credited  as  wages  for 

Jan 18, 2024

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social security purposes is different if it is awarded under a Social Security Administration
statute. See Back Pay Under a Statute, later, for more in- Attn: DEBS Back Pay Staff
formation. OEIO DEBS EAB 3–A-8
6100 Wabash Avenue
Reporting Back Pay Baltimore, MD 21215–3757

The IRS and the SSA consider back pay awards to be wa- Be sure to send this special report to the above address
ges. However, for income tax purposes, the IRS treats all because the SSA handles it separately from other reports.
back pay as wages in the year paid.
If you paid the back pay award in the same tax
Employers should use Form W-2, Wage and Tax State- TIP year to which it applies, report the wages on that
ment, or electronic wage reports to report back pay as wa- year's Form W-2. No further action is necessary.
ges in the year they actually pay the employee. The SSA
no longer accepts reports on tapes, cartridges, and disk-
Example. In 2023, Judy Wilson received a salary of
ettes.
$50,000 and a back pay under statute award of $2,000 for
Example. In 2023, Terry Morris earned wages of the period January through June 2023. Her employer
$80,000. In the same year, she received $100,000 in set- properly reported wages of $52,000 for social security and
tlement of a back pay case against her employer that cov- Medicare on her 2023 Form W-2. No further action is nec-
ered the periods January 2018 through December 2022. essary.
Her employer properly reflected social security wages of
Information the SSA needs to properly credit back
$160,200 and Medicare wages of $180,000 on her 2023
pay under a statute (special report). After you com-
Form W-2.
plete the special report, you or the employee should send
However, if an employer did not include back pay wa- it to the SSA when or after you submit the Form W-2 (on
ges on a previously filed Form W-2, magnetic media, or paper or electronically) to the SSA for the year you pay the
electronically filed wage report, the employer should pre- statutory back pay to the employee. There is no statute of
pare a wage correction report, Form W-2c, Corrected limitations on the filing of the special report to enable the
Wage and Tax Statement, or electronically filed report, to SSA to allocate the wages. The special report must in-
add the back pay award to the wages previously reported. clude the following information.
Example. If, in the above example, Terry Morris' em- 1. The employer's name, address, and employer identifi-
ployer had prepared her 2023 Form W-2 reporting social cation number (EIN).
security and Medicare wages of only $80,000 each, the 2. A signed statement citing the federal or state statute
employer would have to correct that report. A Form W-2c under which the payment was made. If the statute is
correcting the 2023 Form W-2 would show previously re- not identified, the SSA will assume the payment was
ported social security and Medicare wages of $80,000 not under a statute and will not allocate to earlier pe-
and the correct amount of $160,200 for social security wa- riod(s).
ges and $180,000 for Medicare wages.
3. The name and telephone number of a person to con-
SSA treatment of back pay under a statute. Under the tact. The SSA may have additional questions con-
law, the SSA credits back pay awarded under a statute to cerning the back pay case or the individual employ-
an individual's earnings record in the period(s) the wages ee's information.
should have been paid. This is important because wages
4. A list of employees receiving the payment and the fol-
not credited to the proper year may result in lower social
lowing information for each employee:
security benefits or failure to meet the requirements for
benefits. a. The tax year you paid and reported the back pay.
However, back pay under statute payments will remain
b. The employee's social security number (SSN).
posted to the employee's social security earnings record
in the year reported on Form W-2 (or Form W-2c) unless c. The employee's name (as shown on their social
the employer or employee notifies the SSA (in a separate, security card).
special report) of the back pay under a statute payment.
d. The amount of the back pay award excluding any
Then, the SSA can allocate the statutory back pay to the
amounts specifically designated otherwise, for ex-
appropriate periods.
ample, damages for personal injury, interest, pen-
If a back pay award is not made under a statute, the
alties, and legal fees.
SSA credits back pay as wages in the year paid.
If employers do notify the SSA of this payment, e. The period(s) the back pay award covers (begin-
they should prepare a special report (with the in- ning and ending dates—month and year).
formation noted below) and send it to: f. The other wages paid subject to social security
and/or Medicare taxes and reported in the same
year as the back pay award (if none, show zero)*.
Do not include the back pay award shown in that

2 Publication 957 (January 2024)

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wage report. If you originally submitted the report does not change the nature of a back pay award. The pay-
under an establishment number, show that num- ments made in such a settlement may still be back pay
ber and the amount of money that is to remain un- and wages under the rules discussed here.
der that establishment number.
g. The amount to allocate to each reporting period*. Nonstatutory Back Pay
This includes any amount you want allocated (if
applicable) to the tax year of the award payment. If A payment for back wages negotiated between an em-
you do not give the SSA specific amounts to allo- ployer and employee without an award, determination, or
cate, the SSA does the allocation by dividing the agreement approved or sanctioned by a court or govern-
back pay award by the number of months or years ment agency, is not made under a statute. Delayed wage
covered by the award. payments and retroactive pay increases resulting from un-
ion negotiation or payments under local ordinances or reg-
*Note. For periods before January 1, 1978 (before ulations are back pay and are wages. However, they are
January 1, 1981, for state and local government employ- not payments made under a statute.
ers covered by a Section 218 agreement), show the wage
amounts for each calendar quarter ending March 31, June If you are uncertain whether the back pay award was
30, September 30, and December 31. For all tax years, under a qualified statute, you may need to contact your
show and identify the social security and/or Medicare personnel department or legal counsel or the attorney
Qualified Government Employment (MQGE) wages who filed the suit.
(where applicable) separately. MQGE is applicable to fed-
eral employees beginning in 1983, and for certain state Format for Report to the SSA
and local government employees beginning in 1986. For
tax years 1991 and later, list the social security and Medi- Use the format shown in Table 1, later, to send the SSA
care wages separately. If you originally reported the indi- the information needed to properly credit back pay under
vidual's wages under an establishment or payroll record a statute.
unit number, show the amount of wages to remain in the In a cover letter, include:
award year for that number and furnish that number to the
SSA along with the EIN. 1. Name and address of the employer,
2. Statute under which you paid the back pay,
Back Pay Under a Statute
3. Name and telephone number of the employer contact,
and
Back pay awarded under a statute is a payment by an em-
ployer following an award, determination, or agreement 4. Signature of the reporting official.
approved or sanctioned by a court or government agency
Under certain circumstances, back pay may be a
responsible for enforcing a federal or state statute that
TIP special wage payment and excluded from wages
protects an employee's right to employment or wages.
counted under the social security earnings test. If
Examples of pertinent statutes include: you pay back pay to an employee age 61 or older, report it
to the SSA in accordance with this section. Read Special
• Age Discrimination in Employment Act, Wage Payments, later, for additional reporting instructions.
• Americans with Disabilities Act,
• Equal Pay Act, Questions
• Fair Labor Standards Act,
If you have questions concerning back pay under a stat-
• National Labor Relations Act, ute, call the SSA at 1-800-772-6270.
• State minimum wage laws, and If the state Social Security Administrator's office
• State statutes that protect rights to employment and needs more information, they can contact the
wages. SSA at the following address:

Payments based on laws that have a similar effect to Social Security Administration
those listed above also may qualify as payments made Office of Income Security Programs
under a statute. Office of Earnings, Enumeration and Medicare Policy
6401 Security Blvd., 2514 RMD Bldg.
Back pay awards, under some of the statutes lis- Baltimore, MD 21235
! ted above, may be compensation for personal in-
CAUTION jury and not pay for employment. Such awards
are not wages for social security coverage purposes.

If a court-approved or sanctioned settlement agree-
ment states that the agreement is not an admission of dis-
crimination, liability, or act of wrongdoing, the statement

Publication 957 (January 2024) 3

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Table 1. Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay
Under Statute Wages
Employer's EIN: xx-xxxxxxx
Tax Year in Which Award Payment Was Paid: 2023

(1) (2)1 (3)2,3 (4)3
SSN and Award Amount and Period(s) Other Soc. Sec./Med. Wages Allocation
Employee Name Paid In Award Year
Soc. Sec. Med./MQGE Year Soc. Sec. Med./MQGE
xxx-xx-xxxx $100,000 $40,000 $40,000 2020 $20,000 $20,000
HELEN T. SMITH January 2020–December 2023 2021 25,000 25,000
2022 27,000 27,000
2023 28,000 28,000
xxx-xx-xxxx $30,000 -0- -0- 2000 6,000
SAM W. EVANS July 2000–December 2002 2001 12,000
2002 12,000
xxx-xx-xxxx $15,000 -0- -0- July 1991 3,500
ROLAND S. July 1991–December 1992 December 1991 3,500
ADAMS 1992 8,000
1Exclude amounts specifically designated as damages, penalties, etc.
2Exclude the amount of back pay, if any, included in that amount.
3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar
quarters. The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS.
(Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Sec. column.) For tax years 1991 and later,
the social security and Medicare wages must be listed separately.
Explanation of examples.
Helen T. Smith–The back pay award, excluding interest, was $100,000 for the periods January 2020–December 2023. In 2023, this employee was
also paid $40,000 in other wages. (Her Form W-2 for 2023 reported $140,000 for social security and $140,000 for Medicare. The SSA allocation will
result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2023.)
Sam W. Evans–The back pay award was $30,000 for the periods July 2000–December 2002. This employee was hired in 2000 and was subject to
MQGE only. He was no longer employed by this governmental employer in 2023. (His Form W-2 for 2023 reported $30,000 for social security and
$30,000 for Medicare. After the SSA allocation, he will not have any net posted wages for 2023.)
Roland S. Adams–The back pay award was $15,000 for the periods July 1991–December 1992. He was no longer employed by this state and local
government (Section 218) employer in 2023. (His Form W-2 for 2023 reported $15,000 for social security and $15,000 for Medicare; after the SSA
allocation, he will not have any net posted wages for 2023.)

• Stock options.

2. Special Wage Payments Note. Payments made after retirement that are part of
the normal payroll cycle should not be routinely reported
A special wage payment is an amount paid by an em- as special wage payments.
ployer to an employee (or former employee) for services
performed in a prior year. Employers should report to the Earnings test. Benefits paid to a social security benefi-
SSA special wage payments made to employees and for- ciary under full retirement age may be reduced if the ben-
mer employees who are recipients of social security retire- eficiary continues to work. The SSA uses the information
ment benefits. Special wage payments made to a retired in boxes 1, 3, and 5 of Form W-2 to determine the benefi-
employee receiving social security or to an employee who ciary's current year earnings. Special wage payments,
continues to work while receiving social security benefits which are for services performed in a prior year, will in-
may reduce the benefits the individual receives if not re- crease the current year earnings on Form W-2, which also
ported to the SSA. Special wage payments may include may result in a reduction in the beneficiary's benefits. If a
(but are not limited to): benefit is reduced because of a special wage payment,
the beneficiary must get documentation from the employer
• Accumulated sick and vacation pay,
before the SSA can restore the deducted portion. There-
• Back pay, fore, employer reports of special wage payments help pre-
• Bonuses, vent incorrect benefit reductions.

• Deferred compensation,
Reporting Special Wage Payments
• Payments because of retirement,
Employers must report special wage payments for income
• Sales commissions,
tax purposes and social security and Medicare taxes in
• Severance pay, and

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the year received. Report income, social security, and/or Paper listing. A paper listing can be used to report spe-
Medicare taxes for special wage payments on Form W-2. cial wage payments to several employees. Use the format
shown in Table 3, later. Submit paper listings to the local
See Nonqualified Deferred Compensation and
SSA office nearest your place of business. Go to
! Section 457 Plans, later, for reporting nonqualified SSA.gov/locator to find a Social Security Administration
CAUTION deferred compensation (NQDC) plan deferrals
office near you.
and payments on Form W-2.
In addition, report to the SSA special wage payments Form SSA-131. Use Form SSA-131 to report special
made during the reporting year to retired employees and wage payments made to an employee. Also use this form
employees who continue to work while receiving social se- to report nonqualified deferred compensation and section
curity benefits. Submit reports after the close of the tax 457 plan deferrals and payments that could not be repor-
year. To avoid delays in processing, submit reports in time ted in box 11 of Form W-2.
to reach the SSA by April 1. Use one of the following re-
Note. Submit Form SSA-131 to the SSA office nearest
porting methods.
your place of business. Or, the employee can submit it to
Electronic reporting. Special wage payment files can the SSA office handling the claim. You or the employee
be sent electronically by logging onto Business Services must submit this form before the SSA can exclude the
Online (BSO) via the SSA’s website. BSO enables organi- special wage payments for purposes of the earnings test.
zations and authorized individuals to conduct business If reporting on more than one employee, complete a sepa-
with and submit confidential information to the Social Se- rate Form SSA-131 for each employee or use the paper
curity Administration. You must register to use this web- listing format (except for reporting nonqualified and sec-
site. The web address is SSA.gov/bso/bsowelcome.htm. tion 457 plan deferrals and payments) in Table 3.
Use the specifications and record layout shown in Do not report payments from nonqualified defer-
Table 2, later. Only one file at a time may be submitted. If ! red compensation or section 457 plans that were
your file is large (>10MB), or you have a slow internet con- CAUTION reported in box 11 of Form W-2. Use Form
nection, the transmission will be faster if the file is zipped. SSA-131 if deferrals to and payments from nonqualified or
A zipped file contains a file that has been compressed to section 457 plans occurred during the tax year.
reduce its file size. WinZip and PKZIP are examples of ac-
ceptable compression packages.
Electronic submissions not meeting the specifications
in Table 2 will be rejected.

Publication 957 (January 2024) 5

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Form SSA-131 (05-2023) UF
Discontinue Prior Editions Page 1 of 2
Social Security Administration OMB No. 0960-0565
EMPLOYER REPORT OF SPECIAL WAGE PAYMENTS

PART I - TO BE COMPLETED BY SSA/EMPLOYER:
Tax Year Employee Name Employee's SSN SSA Claim Number
(To be completed by SSA)

Employer Address

PART 2 - TO BE COMPLETED BY EMPLOYER:

Employees are sometime paid wages in a year subsequent to the year that the wages were earned. The most common types of
payments are accumulated (for prior years) vacation pay or sick pay paid after retirement; deferred compensation; severance pay
(when paid on account of retirement) and bonuses--paid pursuant to a prior agreement or contract.

Wages which are earned in a year prior to the year they are paid usually do not affect benefits payable under the Social Security
annual earnings test. However, for the Social Security Administration to pay benefits accurately, these prior year amounts must
be reported to us. The above named individual has filed for Social Security benefits. To ensure that correct Social Security
benefits are paid, please complete the information below and return this form to the Social Security Administration. (Please see
reverse side for instructions for the completion of this form.)
1. Employer Identification Number 2. Retirement date 3. Date employee last performed services
(EIN) (MM/DD/YYYY) (MM/DD/YYYY)

If the dates in items 2 and 3 are not the same, please explain the difference.

4. For wages paid to the employee in the "tax year" (see Part I above), enter the amount that was
for services performed prior to the tax year; or was not attributable to services rendered during $
the tax year; or was paid on account of retirement:
Check the type(s) of wages paid in the tax year but for services performed in a prior year or were paid on account of retirement.

Vacation Pay Sick Pay Severance Pay
Bonus Deferred Compensation
Other (Explain)

5. Will payments listed in item "4" be made for years after the tax year? Yes No
If answered Yes, please show the amounts and years in which these amounts will be paid, if known.
Amount Year Amount Year

6. Nonqualified deferred compensation and section 457 plans only. If payments and deferrals
occurred during the tax year, enter the amount of wages earned by the employee during $
the tax year.

Signature

Title Date Phone Number

(Over)

6 Publication 957 (January 2024)

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Form SSA-131 (05-2023) UF Page 2 of 2
EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM
1. Provide the EIN that was used or will be used to report the employee's wages on the Form W-2.
2. Enter the date the employee retired. Enter "Not Retired" if the employee has not retired.
3. Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to
render additional services. This date should be the same as or earlier than the date in item "2." Enter "Not Retired" if the
employee has not retired.
4. Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the
tax year or that were paid on account of retirement.
Examples (not all inclusive) of payments to be included:
• Payments in lieu of vacation that were earned in a year prior to the tax year.
• Accumulated sick payments which were paid in a lump sum based on "retirement" as the sole condition of payment.
• Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year.
• Payments "on account of retirement"--dismissal, severance or termination pay paid because of retirement.
• Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments
regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer.
• Stock Options.
Do not include in item "4" payments:
• For annual, sick, holiday or vacation pay if used (absence from work) prior to the date of retirement (earlier of items "2" or"3").
• That were reported or will be reported under "Nonqualified Plans" on the Form W-2.
• That were deducted from the employee's wages and paid to a deferred compensation plan (e.g., 401k).
• Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages).
• Bonuses earned and paid in the tax year.

5. Check whether payments listed in item 4 will be made for years after the tax year. If yes, please show the amounts and years
in which these will be paid, if known.

6. Nonqualified deferred compensation and section 457 plans only. If you were unable to report nonqualified deferred
compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals
occurred during the year, show the amount of wages earned by the employee during the tax year. Generally, the wages
earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation
(or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957).

PRIVACY ACT STATEMENT
Collection and Use of Personal Information

Sections 203(f), 205(c) and 233 of the Social Security Act, as amended, allow us to collect this information. Furnishing us this
information is voluntary. However, failing to provide all or part of the information may prevent us from making an accurate
determination regarding the amount of Social Security benefits payable to the individual for the year in question.

We will use the information you provide to make a determination concerning the amount of Social Security benefits payable to the
individual. We may also share this information for the following purposes, called routine uses:

• To any source that has, or is expected to have, information that the Social Security Administration (SSA) needs in order to
establish or verify a person’s eligibility for a certificate of coverage under a Social Security agreement authorized by section 233
of the Social Act; and

• To contractors and other Federal agencies, as necessary, for the purpose of assisting the SSA in the efficient administration of
our programs.

In addition, we may share this information in accordance with the Privacy Act and other Federal laws. For example, where
authorized, we may use and disclose this information in computer matching programs, in which our records are compared with
other records to establish or verify a person’s eligibility for Federal benefit programs and for repayment of incorrect or delinquent
debts under these programs.

A list of additional routine uses is available in our Privacy Act System of Records Notice (SORN) 60-0059, entitled Earnings
Recordings and Self-Employment Income System, as published in the Federal Register (FR) on January 11, 2006, at 71 FR
1819. Additional information, and a full listing of all of our SORNs, is available on our website at www.ssa.gov/privacy.

Paperwork Reduction Act Statement - This information collection meets the requirements of 44 U.S.C. § 3507, as amended by
section 2 of the Paperwork Reduction Act of 1995. You do not need to answer these questions unless we display a valid Office
of Management and Budget (OMB) control number. We estimate that it will take about 20 minutes to read the instructions, gather
the facts, and answer the questions. Send only comments regarding this burden estimate or any other aspect of this
collection, including suggestions for reducing this burden to: SSA, 6401 Security Blvd, Baltimore, MD 21235-6401.

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Reporting Nonstatutory                                                         of  the  plan),  including  accumulated  earned  interest,  in 
                                                                               box  3  (up  to  the  wage  base  maximum)  and/or  box  5  of 
(Nonqualified) Stock Options as                                                Form W-2. The accumulated deferrals are reported along 
Special Wage Payments                                                          with any other social security and Medicare wages earned 
                                                                               during the year.
A  nonstatutory  (nonqualified)  option  to  purchase  stock                   Report in box 11 of Form W-2 the amount of deferrals, 
which is exercised in a year after the year in which the op-                   including any accumulated interest, that became taxable 
tion was earned is a special wage payment. It should not                       for social security and Medicare taxes during the year (but 
count  for  the  social  security  earnings  test.  Nonstatutory               were  for  prior  year  services)  because  the  deferred 
(nonqualified)  options  exercised  as  special  wage  pay-                    amounts were no longer subject to a substantial risk of for-
ments by retired employees or employees who continue to                        feiture. If the employee continues working, future deferrals 
work while receiving social security benefits should be re-                    are  social  security  and  Medicare  wages  when  they  are 
ported by employers using the above reporting methods.                         earned.
                                                                                       Do not include in box 11 deferrals that are inclu-
Nonqualified Deferred Compensation                                             !       ded in boxes 3 and/or 5 and that are for current 
and Section 457 Plans                                                          CAUTION year services.

An NQDC plan is a plan or arrangement established and 
                                                                               Risk of forfeiture lapses at retirement.                         When an em-
maintained by an employer for one or more of its employ-
                                                                               ployee's right to a payment is contingent upon working un-
ees  that  provides  for  the  deferral  of  compensation,  but 
                                                                               til  retirement,  report  all  past  contributions  to  the  plan  (or 
does not meet the requirements for a tax-qualified defer-
                                                                               the value of the plan), including accumulated earned inter-
red compensation plan. For social security and Medicare 
                                                                               est, as social security and/or Medicare wages in the year 
purposes, deferred compensation plans for employees of 
                                                                               of retirement. Add the amount to other wages paid in that 
state and local governments (section 457 plans) are trea-
                                                                               year, and enter in box 3 (up to the wage base maximum) 
ted the same as nonqualified plans. Nonqualified and sec-
                                                                               and/or box 5 of Form W-2.
tion 457 plans are reported differently than other special 
                                                                               Report in box 11 of Form W-2 the amount of deferrals, 
wage  payments.  See              Reporting  Amounts  Deferred  to 
                                                                               including any accumulated interest, that became taxable 
Nonqualified and Section 457 Plans below for specific in-
                                                                               for social security and Medicare taxes during the year (but 
structions.
                                                                               were  for  prior  year  services)  because  the  deferred 
                                                                               amounts were no longer subject to a substantial risk of for-
Reporting Amounts Deferred to                                                  feiture.
Nonqualified and Section 457 Plans
                                                                                       Do not include in box 11 deferrals that are inclu-
Generally, when the related services are performed, non-                       !       ded in boxes 3 and/or 5 and that are for current 
qualified deferred compensation is subject to social secur-                    CAUTION year services.
ity and Medicare tax when deferred. However, if nonquali-
fied  and  section  457  plans  contain  provisions  that  delay               Example—risk  of  forfeiture.                        At  the  end  of  the 
the employee's right to receive payments from the plan, a                      risk-of-forfeiture period for Company Y's NQDC plan, Em-
period of substantial risk of forfeiture exists. The plans' de-                ployee B's accumulated deferrals, plus interest earned by 
ferrals, or contributions, are not subject to social security                  the plan, are $180,000, not including B's $20,000 deferral 
and Medicare taxes until the period of substantial risk of                     for  this  year.  B's  wages,  including  this  year's  deferred 
forfeiture ends.                                                               amount, are $100,000.
No risk of forfeiture.           If there is no risk of forfeiture, re-        Form W-2 Completion                                                     Amount
port  wage  amounts  deferred  to  a  nonqualified  deferred                   Box 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $80,000
compensation or section 457 plan in box 3 (up to the wage                      Box 3*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160,200
base maximum) and/or box 5 of Form W-2.                                        Box 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  280,000
                                                                               Box 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180,000
  Example.       Company X's NQDC plan allows the deferral                     *Wage base maximum for tax year 2023
of up to $20,000 of employee salaries each year. The plan 
has  no  risk  of  forfeiture.  In  2023,  Employee  A  defers 
                                                                               Reporting Payments From Nonqualified and 
$20,000 to the plan from a total salary of $200,000.
                                                                               Nongovernmental Section 457 Plans
Form W-2 Completion                                                Amount
Box 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200,000    When an employee or former employee retires and begins 
Box 3*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  160,200     receiving  payments  (distributions)  from  a  nonqualified  or 
Box 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200,000     nongovernmental section 457 plan, report the payments in 
*Wage base maximum for tax year 2023                                           boxes 1 and 11 of Form W-2. Report payments (distribu-
                                                                               tions)  from  a    governmental  section  457  plan  on  Form 
Risk of forfeiture lapses before retirement.                       If the sub- 1099-R,  Distributions  from  Pensions,  Annuities,  Retire-
stantial  risk  of  forfeiture  lapses  before  the  employee  re-             ment or Profit-Sharing Plans, IRAs, Insurance Contracts, 
tires, report all past contributions to the plan (or the value                 etc.

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  Example.        Employee D retired from the XYZ company 
and began receiving social security benefits. XYZ paid D a 
$12,000 bonus upon retirement for sales made in a prior                           Additional Reporting Examples 
year,  and  D  received  $25,000  in  payments  from  XYZ's 
                                                                                  for Nonqualified Deferred 
NQDC plan. In addition, D agreed to continue performing 
services  for  XYZ,  but  on  a  part-time  basis  for  wages  of                 Compensation (NQDC) Plans
$15,000 per year. D made no deferrals to the nonqualified 
plan this year.                                                                   It is not necessary to show amounts deferred during the 
                                                                                  year under an NQDC plan subject to section 409A. If you 
Form W-2 Completion                                                       Amount  report section 409A deferrals, show the amount in box 12 
Box 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $52,000 of Form W-2 using code Y. For more information, see No-
Box 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    27,000  tice  2008-115,  2008-52  I.R.B.  1367,  available  at 
Box 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    27,000  IRS.gov/irb/2008-52_IRB#NOT-2008-115.
Box 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   25,000
Report the $12,000 bonus to the SSA using electronic reporting, a                 Special  reporting  rules  apply  when  an  NQDC  plan  is 
paper listing, or Form SSA-131. For more information, see Reporting               not compliant with section 409A (when there has been a 
Special Wage Payments, earlier.                                                   “plan failure”). Income included under section 409A from 
                                                                                  an NQDC plan is reported in box 1 and box 12 of Form 
Reporting Payments and Deferrals in the                                           W-2 using code Z. See Notice 2008-115.
Same Year                                                                         The following examples use small dollar amounts for il-
                                                                                  lustrative  purposes.  However,  the  amount  reported  in 
Do not complete box 11 when payments (distributions) are                          box 3 of Form W-2 is always limited by the social security 
made from a nonqualified plan and deferrals are reported                          earnings  wage  base  (for  example,  $160,200  for  2023). 
in boxes 3 and/or 5 of Form W-2 (including current year                           The  term  “vested”  in  the  following  examples  means  that 
deferrals). Report to the SSA on Form SSA-131 the total                           the amount deferred is not subject to a substantial risk of 
amount  the  employee  earned  during  the  tax  year.  Nor-                      forfeiture.  Conversely,  the  term  “not  vested”  means  that 
mally, the amount earned is the amount reported in box 1                          the amount deferred is subject to a substantial risk of for-
of Form W-2 less payments from a nonqualified or section                          feiture.  The  examples  assume  that  the  NQDC  plan  is  in 
457  plan,  but  including  any  amounts  deferred  under  the                    compliance with section 409A, and that amounts deferred 
plan  during  the  tax  year.  See  Form  SSA-131  and  its  in-                  under the plan are not includible in gross income as they 
structions, earlier.                                                              are deferred. For purposes of the examples, it is assumed 
                                                                                  that  the  regular  pay  of  the  employee  is  remuneration  for 
  Example.        Employee K retired this year from Company 
                                                                                  employment and wages for employment tax purposes ex-
XYZ and began receiving social security benefits. During 
                                                                                  cept to the extent the deferral of a portion of the regular 
the  year  he  earned  wages  of  $50,000  and  deferred 
                                                                                  pay results in a reduction in wages.
$35,000 of the wages into the company's NQDC plan. K 
also  received  $75,000  in  payments  from  the  company's                       Example 1: Deferral that is immediately vested (no 
nonqualified plan.                                                                substantial  risk  of  forfeiture)  with  no  distributions 
Form W-2 Completion                                                       Amount  and  no  vesting  of  prior-year  deferrals.                      For  the  year, 
Special Wage Payment. . . . . . . . . . . . . . . . . . . . . .           $75,000 the employee’s regular pay was $200, and the employee 
Wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    50,000  deferred $20 of the pay into the employer’s NQDC plan. 
Minus: deferral. . . . . . . . . . . . . . . . . . . . . . . . . . .      35,000  The  deferral  of  $20  was  vested  upon  deferral  and  there 
                                                                                  was an employer match of $10 under the plan, which was 
Total reported in Box 1. . . . . . . . . . . . . . . . . . . . . .        $90,000
                                                                                  also vested.
                                                                                  Regular pay = $200; Deferral, vested = $20; Employer 
Wages including deferral reported in                                              match, vested = $10.
Boxes 3 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . .        $50,000
Leave Box 11 blank. File Form SSA-131. . . . . . . . . . .                -0-     Form W-2 Completion                                                      Amount
                                                                                  Box 1 ($200 Regular pay minus $20 vested deferral)             . . . .  $180
                          Form SSA-131 Completion                                 Box 3 ($200 Regular pay plus $10 Employer match, 
                                                                                  vested). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  210
Amount from Box 1 of Form W-2. . . . . . . . . . . . . . . .              $90,000
                                                                                  Box 5 ($200 Regular pay plus $10 Employer match, 
Minus: payments from a nonqualified plan. . . . . . . . . .               75,000  vested). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  210
Plus: amounts deferred into the plan during the year. . . .               35,000  Box 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -0-
Total wages earned for purposes of Form SSA-131 (item 
6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50,000
                                                                                  Example 2: Deferral with delayed vesting (substan-
                                                                                  tial risk of forfeiture) of employee and employer por-
                                                                                  tions  (no  distributions  and  no  vesting  of  prior-year 
                                                                                  deferrals).    For the year, the employee’s regular pay was 
                                                                                  $200, and the employee deferred $20 of the pay into the 

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employer’s NQDC plan. The deferral of $20 was not ves-                           *Generally, the amount earned by the employee during 
ted  upon  deferral,  and  there  was  an  employer  match  of                   the tax year for purposes of item 6 of Form SSA-131 is the 
$10 under the plan, which was also not vested.                                   amount reported in box 1 of Form W-2 plus current-year 
Regular  pay  =  $200;  Deferral,  not  vested  =  $20;  Em-                     deferrals  that  are  vested  (employee  and  employer  por-
ployer match, not vested = $10.                                                  tions) less distributions. Do not consider prior-year defer-
                                                                                 rals that are vesting in the current year. If there was a plan 
Form W-2 Completion                                                       Amount failure, the box 1 amount in this calculation should be as if 
Box 1 ($200 Regular pay minus $20 Deferral, not                                  there were no plan failure.
vested). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $180
Box 3 ($200 Regular pay minus $20 Deferral, not                                  Example 5: Deferral that is immediately vested and 
vested). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  180    there  are  distributions  (no  vesting  of  prior-year  de-
Box 5 ($200 Regular pay minus $20 Deferral, not                                  ferrals). For  the  year,  the  employee’s  regular  pay  was 
vested). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  180    $200, and the employee deferred $20 of the pay into the 
Box 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   -0-    employer’s  NQDC  plan.  There  was  also  an  employer 
                                                                                 match of $10. The deferral and employer match were ves-
Example  3:  Deferral  that  is  immediately  vested                             ted upon deferral. There was no vesting of prior-year de-
with prior-year deferrals and investment earnings on                             ferrals  under  the  plan.  During  the  year,  there  were  total 
the prior-year deferrals that are now vesting (no dis-                           distributions of $50 from the plan to the employee.
tributions).      For the year, the employee’s regular pay was                   Regular pay = $200; Deferral, vested = $20; Employer 
$200, and the employee deferred $20 of the pay into the                          match, vested = $10; Distribution = $50.
employer’s  NQDC  plan.  The  deferral  of  $20  was  vested 
upon deferral. During the year, $100 of prior-year deferrals                     Form W-2 Completion                                                    Amount
and $15 of investment earnings on the $100 of prior-year                         Box 1 ($50 Special Wage Payment (Distribution) plus $200 
deferrals became vested.                                                         Regular pay minus $20 Deferral, vested)        . . . . . . . . . . . . $230
Regular pay = $200; Deferral, vested = $20; Vesting of                           Boxes 3 and 5 ($200 Regular pay plus $10 vested 
prior-year  deferrals  =  $100;  Vesting  of  investment  earn-                  employer match)  . . . . . . . . . . . . . . . . . . . . . . . . . .   210
ings on $100 of prior-year deferral = $15.                                       Leave Box 11 blank. File Form SSA-131. . . . . . . . . . . .           -0-

Form W-2 Completion                                                       Amount                        Form SSA-131 Completion
Box 1 ($200 Regular pay minus $20 Deferral, vested). . . .                $180   Item 6 - amount of wages earned by the employee during 
                                                                                 the tax year ($230 from Box 1 of Form W-2 minus $50 
Box 3 ($200 Regular pay plus $100 vested prior-year 
                                                                                 Distribution plus $30 vested current-year employee 
deferral plus $15 earnings on deferral) . . . . . . . . . . . . .         315                                     . . . . . . . . . . . . . . . . . .   $210
                                                                                 deferral and employer match) 
Box 5 ($200 Regular pay plus $100 vested prior-year 
deferral plus $15 vested investment earnings on prior-year 
deferral) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315    Example 6: Deferral with delayed vesting and there 
Box 11 ($100 vested prior-year deferral plus $15                                 are distributions (no vesting of prior-year deferrals). 
earnings) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   115    For  the  year,  the  employee’s  regular  pay  was  $200,  and 
                                                                                 the employee deferred $20 of the pay into the employer’s 
Example 4: No deferrals but there are distributions                              NQDC  plan.  The  deferral  was  not  vested  upon  deferral. 
(no vesting of prior-year deferrals).                         For the year, the  There  was  no  vesting  of  prior-year  deferrals  under  the 
employee’s regular pay was $100, and the employee de-                            plan. During the year, there were total distributions of $50 
ferred no pay into the employer’s NQDC plan. There was                           from the plan to the employee.
no  vesting  of  prior-year  deferrals  under  the  plan.  During                Regular pay = $200; Deferral, not vested = $20; Distri-
the year, there were total distributions of $50 from the plan                    bution = $50.
to the employee.
Regular pay = $100; Distribution = $50.                                          Form W-2 Completion                                                    Amount
                                                                                 Box 1 ($50 Special Wage Payment (Distribution) plus $200 
Form W-2 Completion                                                       Amount Regular pay minus $20 Deferral, not vested)        . . . . . . . . .   $230
Box 1 ($100 Regular pay plus $50 Distribution). . . . . . . .             $150   Boxes 3 and 5 ($200 Regular pay minus $20 deferral that 
Box 3 ($100 Regular pay). . . . . . . . . . . . . . . . . . . . .         100    is not vested) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Box 5 ($100 Regular pay). . . . . . . . . . . . . . . . . . . . .         100    Box 11 ($50 Distribution).. . . . . . . . . . . . . . . . . . . . .    50
Box 11 ($50 Distribution)   . . . . . . . . . . . . . . . . . . . . .     50
                                                                                 Example 7: Deferral that is immediately vested and 
Special rule for box 11 of Form W-2 (distributions                               there are distributions (also vesting of prior-year de-
and  deferral  in  the  same  year).                  If,  in  the  same  year,  ferrals  and  earnings  on  those  prior-year  deferrals). 
there  are  nonqualified  deferred  compensation  distribu-                      For  the  year,  the  employee’s  regular  pay  was  $200,  and 
tions and there are deferrals that are reportable in boxes 3                     the employee deferred $20 of the pay into the employer’s 
and/or 5 (current or prior-year deferrals) of Form W-2, do                       NQDC plan. The deferral was vested upon deferral. There 
not  complete  box  11.  Instead,  report  on  Form  SSA-131                     was  vesting  of  $100  of  prior-year  deferrals  and  $15  of 
the  total  amount  the  employee  earned  during  the  year.*                   earnings  on  the  $100  prior-year  deferral  under  the  plan. 
Submit the SSA-131 to the nearest SSA office or give it to                       During the year, there were total distributions of $50 from 
the employee.                                                                    the plan to the employee.

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Regular pay = $200; Deferral, vested = $20; Distribution               deferral. There was also vesting of prior-year deferrals and 
= $50; Vesting of prior-year deferrals ($100) and earnings             employer matches and earnings on these amounts under 
on those prior-year deferrals ($15) = $115.                            the plan ($115). During the year, there were total distribu-
                                                                       tions of $50 from the plan to the employee.
Form W-2 Completion                                             Amount Regular pay = $200; Deferral, not vested = $20; Distri-
Box 1 ($50 Special Wage Payment (Distribution) plus $200               bution = $50; Vesting of prior-year deferrals and employer 
Regular pay minus $20 vested deferral. . . . . . . . . . . . .  $230   match = $100 plus earnings on that $100 of $15.
Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior 
deferral (with vested earnings on the deferral)). . . . . . . . 315    Form W-2 Completion                                                      Amount
Leave Box 11 blank. File Form SSA-131. . . . . . . . . . . .    -0-    Box 1 ($50 Special Wage Payment (Distribution) plus $200 
                                                                       regular pay minus $20 Deferral, not vested)         . . . . . . . . . .  $230
                Form SSA-131 Completion                                Boxes 3 and 5 ($200 Regular pay plus $115 vested 
Item 6, amount of wages earned by the employee during                  prior-year deferral and prior-year employer match and 
the tax year ($230 from Box 1 of Form W-2 minus $50                    earning on the prior-year amounts minus $20 deferral that 
Distribution plus $20 vested current-year deferral) . . . . .   $200   is not vested)  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  295
                                                                       Leave Box 11 blank. File Form SSA-131. . . . . . . . . . . .             -0-
Example 8: Deferral with delayed vesting and there 
are  distributions  (vesting  of  prior-year  deferrals,  in-                                  Form SSA-131 Completion
cluding  employer  matches,  and  earnings  on  those                  Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 
deferrals).  For the year, the employee’s regular pay was              Distribution). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $180
$200, and the employee deferred $20 of the pay into the 
employer’s NQDC plan. The deferral was not vested upon 
Table 2. Specifications for Electronic Reporting of Special Wage Payments

Record Position                Field  
Start        End               Size    Description
1            3                 3       Record Type—must include only the capital letters “SWP”
4            12                9       SSN—must be numeric and may not be all zeros
13           27                15      Last Name—all capitals and no punctuation; may have blanks on right only
28           38                11      First Name—all capitals and no punctuation; may have blanks on right only
39           39                1       Middle Initial—must be either a capital letter or blank
40           48                9       EIN—must be numeric and may not be all zeros
49           59                11      Payment—must be numeric; may not be all zeros; last two digits on right are
                                       assumed to be cents; no period or dollar sign
60           63                4       Payment Year—must be only a four-digit year
64           66                3       SSA Office Code—must be numeric and may be all zeros
67           67                1       Payment Type Code—must be the capital letter “T”
68           117               50      Filler
The record format is a fixed length of 117.
The file format is ASCII.
Submit only one file at a time.

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Table 3. Sample—Paper Listing for Reporting Special Wage Payments to Several 
Employees
                                                                                              Report of Special Wage Payments                       Tax Year:         Page  of 
A. Employer Name:                                                                                   EIN: 

   Address:                                                                                     Contact Name: 

                                                                                               Phone: (   ) 

   .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1)  B. Employee Name: (Last)                                                                      (First)                               (MI) 

    C. SSN:                                                       D. SWP:$                        E. Type:              Other: 

2)  B. Employee Name: (Last)                                                                      (First)                               (MI) 

    C. SSN:                                                       D. SWP:$                        E. Type:              Other: 

3)  B. Employee Name: (Last)                                                                      (First)                               (MI) 

    C. SSN:                                                       D. SWP:$                        E. Type:              Other: 

4)  B. Employee Name: (Last)                                                                      (First)                               (MI) 

    C. SSN:                                                       D. SWP:$                        E. Type:              Other: 

5)  B. Employee Name: (Last)                                                                      (First)                               (MI) 

    C. SSN:                                                       D. SWP:$                        E. Type:              Other: 

   INSTRUCTIONS:

   Enter tax year and page number.

   A. Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact 
   person can be reached during normal business hours.

   B. Employee's name. 

   C. Employee's social security number (SSN).

   D. Total amount of special wage payments made to the employee.

   E. Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay, 
   (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain.

   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be 
   reported in block 11 of Form W-2. (Get Form SSA-131.)

12                                                                                                                                  Publication 957 (January 2024)

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