20 CFR § 404.1275 - Adjustment of employee contributions—for wages paid prior to 1987.

---
identifier: "/us/cfr/t20/s404.1275"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1275 - Adjustment of employee contributions—for wages paid prior to 1987."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1275"
section_name: "Adjustment of employee contributions—for wages paid prior to 1987."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1275 Adjustment of employee contributions—for wages paid prior to 1987.

The amount of contributions a State deducts from an employee's remuneration for covered services, or any correction of that amount, is a matter between the employee and the State or political subdivision. The State shall show any correction of an employee's contribution on statements it furnishes the employee under § 404.1225 of this part. Where the State issues an employee a Form W-2 and then submits an overpayment adjustment but claims less than the total overpaid amount as a refund or credit, the State shall not correct the previously issued Form W-2 to reflect that adjustment.

[53 FR 32976, Aug. 29, 1988, as amended at 65 FR 16813, Mar. 30, 2000]