Do my workers need to apply for a Social Security Number?

Which documents are needed for issuing a SSN?

To obtain a Social Security Number (SSN), the worker must complete and bring Form SS-5  to a Social Security Administration (SSA) office, along with their current passport, H-2A visa and I-94. 

Employers should not schedule appointments until at least ten business days after workers arrive. This allows time for the Department of Homeland Security to update the SSA databases with the worker's information. 

Employee earnings of more than $600 are subject to backup withholding of 24% until a SSN has been issued. An employer who fails to do backup withholding when required will be held liable for the amount which should have been withheld from the H-2A workers’ compensation.

Official guidance

Employer obligations when hiring foreign workers

Federal Income Tax and FICA Withholding for Foreign Agricultural Workers — English

Federal Income Tax and FICA Withholding for Foreign Agricultural Workers — Spanish

How do I pay workers without Social Security Numbers?

First, the workers should be applying for one as soon as they can (e.g., 10 business days). Until then:

• Forms W-2 Submitted to Social Security on Paper

  • If you still do not have an employee's SSN when your Form W-2 report is due, complete the SSN field by entering: Applied For in Box d on the paper Form W-2.

• Specifications for Filing Forms W-2 and W-2c Electronically (EFW2/EFW2C)

  • If you still do not have an SSN when your Form W-2 report is due, complete the SSN field by entering all zeros in locations 3 through 11 of the Code RW, Employee Wage Record. The paper Forms W-2 you give to employees also may have all zeros in block d, Employee SSN.

How can a worker replace a lost Social Security Card? 

Request a free replacement card here.