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 Social Security Administration (SSA). Current revision Publication 957 (Print version PDF | eBook EPUB) Recent developments Change of address in Publication 957 for reporting back pay to the Social Security Administration -- 22-AUG-2024 Other items you may find useful All revisions for Publication 957 About Form W-2, Wage and Tax Statement About Form W-2 C, Corrected Wage and Tax Statements Other current products
