Form SSA-131, Employer Report of Special Wage Payments is a form used for reporting of special wages paid to the employee. The form - also known as the SSA Form 131 - was issued by the Social Security Administration (SSA). The latest version of the document was released in August 2001. The previous editions of the form are obsolete. An SSA-131 fillable form is available for download and digital filing below.
Special wage payments are amounts paid to employees by employers for the services they performed during a prior year. The person obliged to report to the SSA special wage payments made to current and former employees is an employer. The information provided in the report - previously referred to as the Form SSA-131-OCR - is used by the SSA is to make a decision regarding the amount of Social Security benefits the employee is eligible to.