1FedReg1741 SSA Def of Employer

8/11/2019 1FedReg1741 SSA Def of Employer

1/4

Citation: 1 Fed. Reg. 1741 1936

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2/4

FEDERAL

REGISTER,

Saturday,

November

7,

1936

Act.

Physical

examinations

required of

applicants

for In-

surance,

under Sections

310

and

311

or either, of

the World

War Veterans'

Act, 1924,

as amended,

or

for

reinstatement

of

insurance,

may be

made at

applicant's own

expense

by

a

physician

designated

by the

Veterans'

Administration

if pre-

ferred

by the

applicant, because

of

the

distance

to be

traveled

or other conditions

that

make

it impracticable

for him

to

appear

at

a regional

office

or

facility

of

the Veterans'

Admin-

istration.

(November

4,

1936.)

(World

War

Veterans'

Act,

1924,

as

amended.)

Examinations

and

Inspections

for Insurance

PurposesWhere

Applicant

or Claimant

by

Reason

of

His Physical

or

Mental

Condition

s

Unable to Appear

at a

Veterans

Administration

Office.

R-3091.

If

the

applicant

or

claimant,

by reason

of his

physical

or

mental condition,

is

unable

to report

for

an

exam-

ination

for insurance

purposes

which has

been

requested

by

-the director

of

insurance,

the

chief

-medical

officer of

the

regional

office,

or

facility having

jurisdiction

over

the

territory

in

which

the individual

to

be examined

resides will

authorize

-the examination

and

inspection

in

accordance

with governing

-instructions,

and

may

have the

necessary service

rendered

by a

full-time physician

detailed

from

the station,

or

may

authorize the

service

for rendition

by

a designated

physician

in the home

community

of

the applicant

or

claimant.

(No-

vember

4,

1936.) (World

War

Veterans'

Act,

1924,

as

amended.)

Expenses Incident

to Examinations

or Insurance

Purposes.

R-3092.

If

an examination is

ordered

by

the

director

of

insurance and

is

for use

in

connection

with the

reinstatement

of

insurance

or the

determination

of total

and

permanent

disability

for

insurance purposes,

and the

date of

beginning

or termination

of such disability,

the expenses

of

such ex-

ainiation

and

the travel

incident

thereto,

will be

borne

by

the

United

States

and

will

be

paid from

the

appropriation

Salaries

and

:Expenses,

Veterans'

Administration.

Trans-

portation, meal,

and

lodging

requests

in

connection

with

re-

porting

to

and returning

from the

place

of

examination will

be

furnished

the

applicant

or

claimant provided

prior

au-

hnritv

hs

been

aiven for the

travel

The exuenses

of

Saturday,

November

7,

1936

No.

170

TREASURY

DEPARTMENT.

Bureau

of

Internal Revenue.

[T.

D.

47041

ID3EI=ICATIO:.

or

TAxrxAuns

Ur.Dzn

Tun VI or

mm So-

crSL

SEcufl.

AcT.-AsswGmrom

T

or,

ID~mvn

cATxo

N

ua-

rl.RS

TO

EIPWLOY

S

Arm Accom.-T

ITUMEES

TO ELOS

To Collectors

of

Internal Revenue

and

Others Concerned:

PAnicinAPn

A. Section

801

of

the Social

Security

Act

pro-

vides,

in

part:

In addition

to other

taxes, there

shall be levied,

collected,

and

paid

upon the

income

of

every Individual

a

tax equal

to the fol-

lowin

perccntaZ-23 of

the

a3Les

as defined In

section

811) re-

colvcd

by him after

Dacembar

31.

153G, with respect to

employ-

ment

(as defined

In

rctlon 811)

after

such

date:

1)

Wlth

re-pect, to

employment

during

the

calendar years

1037. 1538,

and

1039.

the

rate

shall

be

I

per

centum.

PAn. B.

Section 802

(a)

of the Social

Security

Act

pro-

vides:

The

tax

lmp-zci by

cructon

801

shall

be

collected

by the em-

ployer

of the taxpayer

by dcductin

Z

the amount

of the

tax from

the

wage3

as

and

when paid.

Every

employer

required

so

to

de-

duct the tan

is

hereby

made

liable

for the

payment

of such

tax,

and

Is

hereby

ndemnified

against the

claim and demands

of any

perzon for

the

amount of

.ny cuch

payment

made

by such

employer.

PAn. C.

Section 804

of the

Social

Security Act

provides,

in

part:

In

addition to othL

t e

evezy

employer

shall

pay

an

excise

tax,

With respect

to having

Individua:3

In his

employ, equal

to

the following

percntages

of the

wages

as

defined In section

811)

paid by him

after D,=ambcr

31.

1036.

wtth respect to

employment

(as

defined

in eactlon 811)

after

such

date:

(11 With rcpect

to

employment

during

the

calendar

years

1937,

1933,

and 1939,

the rate

hall

be

1 per

centum.

travel

of

an applicant or claimant who

is ordered by the

Pan.

D.

Section 811 of the Social Szcurity

Act provides:

Veterans'

Administration

to

report

for such

an examination

ita

uned in

th itle--

at

the

expense

of

the

Government

will be

reimbursable

only

(aj

The

term

wages

meanu

all

remuneration

for

employment,

within the

maximum

amount

it would

have

cost

the

GOV

ncluding the

ca.h

value

of all remuneration

paid in

any

medium.

-

other tan

c x;eat~p

tha

-uch

term

shall

not

Include

that

part

erment

to send

a

medical

officer

or

employee

of

the

Vet-

other

than

cash:

e.cp

that

suhtrLhl

o

nld htpr

o the remuneration

,

hlch,

after

remuneration

equal to

$3,00 has

erans' Administration

to accomplish

the same

purpose.

been paid to

an

individual

by

an

employer with

respect

to employ-

Travel

incident

to such

an examination

by salaried

employees

ment

during

any

calendar

yar,.

In

paid

to such individual

by such

of

the Veterans'

Administration

will

be in

accordance

with

employer

vth

repcct

to

employment

during

such

calendar

year.

the Standardized

Government

Travel

Regulations.

If

such

(b)

The

term

employment

mcans any

service,

of whatever

Ch nature,

performed

xthin the United

States

by

an employee

for

examination

is

made by

a

medical

examiner

on

a

fee

basis,

his employer,

except-

the fee

will

be based

on the

schedule

of fees

for medical

1)

Agricultural

labor;

services,

Veterans'

Administration,

in force

at

the

time

the

(2)

Domestlc

servica

In

a private

home;

examination

is

made

(November

4,

1936).

(World

War

(3)

Casual

labor

not

in

the course

of

the employer's

trade

or

Veterans'

Act,

1924,

as

amended.)

buciness:

(4)

Scrvice

performed

by

an

individual

who

has attained

the

Duties

of

the Insurance

Claim

Council.

age

of

cixty-five;

D5 S)rvlce

performed

as an officer

or member

of the crew

of

R-3201.

(E)

The

insurance

claims

council

is authorized

to

a vessel

documented

under

the laws

of

the United

States

or

of

determine

the

acceptability

of

applicants

insofar

as

their

any

foreign

country;

mental

and physical

conditions

are concerned,

for

insurance

0)

Service

performed

in

the employ

of

the United

States

Gav-

ernment

or of an Instrumentality

of

the

United

States;,

under

sections

310

and

311

or either, of

the

World

War

(7) Service

performed

in the

employ of

a State,

a

political

veterans'

act 1924,

as amended,

and

of

all

applicants

for subdivislon

thereof,

or

an

instrumentality

of one

or more States

-reinstatement

of

lapsed

insurance,

and under

all

circum-

or

political

subdivislons:

stances

to

make

such

determinations

as

may

be

necessary

(8) Service

performed

In

the

employ

of a

corporation,

community

che-t. fund,

or foundation,

organized

and

operated exclusively

for

for

insurance

purposes.

Also

to select

and

designate

for the

religious,

charitable, scientific,

literary,

or educational

purposes,

or

purpose

of examining

such

applicants, qualified

physicians

for

the

prevention

of cruelty

to

children or

animals, no

part

of

in

those

localities

in

the

United

States

in which

it s

deemed

the

net

-arnin,-a

f

.hich

nures

to

the

benefit of

any

private

necessary

because

of

the

distance

from

or inaccessibility

to

shareholder

or

individual.

a

medical

officer of

the

Veterans Administration.

(Novem-

Section

11 of

the Carriers

Taxing Act,

approved August

29,

ber 4

936.

1935 49 Stat. 74 ,

provides:

bSEAL

FRA 6

T. H.)3,

The

term employment

i

defined

Inu:section

b)

of sectin

Administrator

of

Veterans

Affairs.

811

of Title

VrII

of

the

Social

Security

Act, shall

not

include serv-

Ice

performed

in the

employ

of a

carrier

as

defined

in subdivision

I.

R. Doc. 3259-Filed,

November

4,1936; 3:28

p.m.]

a) of

cection

1 of

this

Act.

1741


3/4

IFEDEIRAL 'REGISTER, egdatrday Nov6em ber I9

,PAR.

E. Se-ction -1101

Ca of

the ao qiar ctpo

in

part:

.

When

-used int is ct

(1) The

term

State

* *

includes

Alaska, Hawaii,

and the

of

Columbia.

- II - _

(2) The term

United States

when

used

In. a geographical sense

the States, Alaska, Hawaii,

and

-the.

District. of

Columbia.

3)

The term

person means an

individual,

a

trust or

estate,,

partnership, or a corporation..o,

-

(4)

The

term

corporation

Includes

associations,

joint-stock

and

.insurance companies.

.. , -

,

t-

(6). The term

employep

includes

an officer of

a corppration,

PAR.

F.. Section

807

of the

Social Security Act

provides, in

(a)

The taxes imposed by

this title shall

be collected

by

:the

of

Internal

Revenue

under

the

direction

of

'the Secretary

the Treasury and shall

be paid into the Treasury

of the

United

as internal-revenue

collections.

,* ' ,

1

(b) Such

taxes.shall, be collected

and

paid

in such manner,

at

times,

and under

such

conditions,

not

inconsistent with

this

(either by making

and filng returns, or

by

stamps, coupons,

books,

or

other

reasonable

devices or

methols -necessary

helpful

in securing

a

complete

and

proper collection

'

and

pay-

of

the

tax

or

in securing

proper Identification of

the tax-

as

may be prescribed

by the Commissioner

of

Internal

with

the approval

of the

Secretary

of

the

Treasn-y. -

c) ll provisions

of

law, including 'penalties,

applicable

with

to any

tax imposed

by section

600

or

section

800

of

the

Act

of

1926, and

the provisions

of

section 607 of the Rev-

Act of

1934, shall,

insofar

as

applicable

and

not

inconsistent

the

provisions

Of

this

title,

be

'applcable

with

respect

to

the

imposed by

this title.

PAR.

G. Section 1102

a) f the

Revenue

Act of

1926

pro-

Every

person liable

to any

tax imposed

by this Act,

or

for'-the

thereof,

shall keep

such records, render

under

oath such

make

such

returns,

and comply

with

such

rules

and

as the

Commissioner,

with

the approval of the

Sec-

may

from

time to time prescribe.

PAR.H.

Section 111U4 (a)

of the

Revenue Act

of

1926

pro-

Any

person

required

under this

Act

to

pay

any tax

or

required

law

or regulations

made under authority

thereof

to make a

keep any

records, or supply any

information,

for

the pur-

of the computation,

assessment, or

collection of any

tax

by

this

Act,

ho

willfully

fails to

pay such tax,

make

return

keep such

records, or supply such Information,

at

the

or

,times

equired

by

law

or

regulations, shall,

inmaddition,

to

ther

penalties

provided by

law, be

guilty

of

a

misdemeanor,

and,

thereof,

be fined

not

more

than $10,e0, obr im-

for

not

more

than

one year,

or

both, together

with,

the

osts

of pro cution 1 m

PAR. I.

Section 808 of the

Social Security

Act

provides:

The

Commissioner

of

Internal Revenue, with the

approval of

Secretary

of

the

Treasury,

Shall

make and

publish rules

and

for

the

enforcement

of

this title.-

Pursuant

to the above-quoted

provisions of

law and

other

of law, the following

regulations are

hereby

1,

ARTICLE I. Definitions.-A8

used in

these regulations-

(a) The

terms defined in

paragraphs

D

ard E,

-Above,

have the respective

meanings therein

assigned

to them,

(b)

Act

means the

Social

Security Act (Public,

No. 271,

Congress;

49

Stat.

620).

c)

mployer

means ,a

person employing

one

or

more

d) mployee

means

an employee

performing' services

in

(See paragraphs

D and

E, bove.).,

e) ocial

Security Board means 'the

Board

established

to

Title V*II

of

the

Act.

ART, 2 Taxes under,

Title VI1 of

tihe

Act--Section

801

of

Act imposes

an

income tax

on

every

employee,

refhrred to

as the employees'

tax., Section- 802.

(a)

of.

the

Act

the employer

to collect

the employee' tax,

by

de-

the

amount thereof

from the wages

of the 'employee

paid. Section'804 of

the

Act imposps hh

xcisetakon

employer, 'referred

to herein .as

the

employerzs'tax.

employees' tax

and the employers

tax

become effective

1,

1937, and are

administered

by

the Bureau

of

Revenue

under the

direction of the

Secretary of the

'Treasury;, These taxei Will be collected by mehns of

monthly

tax

returns to be


4/4

FEDER L

REGISTER,

Saturday

November 7

19S6

copies of

the -form

in ample time

to

have their applications

prepared and

filed on or before the due

date. Each employer

shall carefully

prepare his

application

so as to

set forth

fully

and clearly the data

therein

called

for.

Each

application

shall be

signed

by

the employer.

If -however,

the employer

is not an

individual, the application shall

be signed by a

member

or xesponsible

official of the employer having

knowl-

edge

of the employer's

affairs.

Identification numbers will

be

assigned

to

employers

in

due course

upon the basis of

information

reported

on applications

required under this

article.

.ART.

5.

Assignment of account

numbers

to

emplolee- a)

Individuals

who

are employees on

November 24

1936,-Every

individual who

is

an employee

on

November

24. 1936,

shall

file an application

for an

account

number on Form SS-5.

The application shall be

filed,

in

accordance with

Instructions

on the form, with

any postmaster. The employee shall file

the

application

on-or

before

December 5, 1936.

- (b) Individuals who

become employees

after November

24

1936.-Every individual

not an employee

on November 24 ,

1936, who

becomes an employee

after,

such date, shall file

an

application

for

an

account

number on

Form

S$-5. The

employee shall insert in the blank space

at the end of

line

13 of

the

application

the

date

on whichl he became

an em-

ployee,

and shall file the application on or before

the

thirtieth

day after

such

date.

Each

application

under

this

paragraph

shall be filed as follows:

1) If

filed before

January

1,

1937, the

application shall

be filed with any

postmaster.

2)

If

filed

during

the

period

January 1, 1937, to March

31,

1937,

both

dates

inclusive, the application shall be

filed

with any postmaster, or

at

any

field

office

of the Social

Security

Board located

in

the

area

in

which

the employee

works.

(3) If filed

after

March

31,

1937,

the application

shall

be filed with the Social Security Board

at

Washington,

D.

C.,

or

at any field office of the Social Security

Board

located

in the

area in

which

the

employee

works.

(c)

Circumstances

under which employers are required

to

fill

out

and file applications or employees.-If an individual

who

is

an

employee

on

the last day of

the

period

covered by

any information return

(see

articles 402

to

405, inclusive,

of

Regulations

91)

has

failed

to file an application

for

an

account

number on Form

SS-5,

the

employer

shall

file

an

application

for the

employee

on

or before the tenth

day

after

such last

day. If

an

employee has failed

to file

an application

on Form

SS-5 prior to the date

he attains

age 65,

or

the

date

he dies

before

attaining age 65, or the

date he leaves the service of

the employer, the employer

shall file

an

application for the

individual

on or before the

tenth

day

after

such date. How-

ever,

the employer shall

not file an

application

for any em-

ployee

who is not

in his

employ

after

December

31, 1936. An

employee

is not relieved from

his duty to file

an application

on Form SS-5 by

reason of his employer having fled an ap-

plication

for him. Every

application

filed by an employer

under this paragraph shall be

filed

on

Form

SS-5.

Each

such

application shall

be

filled

out on the information

and

belief

of the

employer,

setting

out

as fully and

clearly

as practicable

the data

therein

called

for. The

employer

shall

insert

on

the

form the reason

why

he

filed the application,

such as: ' E-

ployee

still in

my employ

but

failed

to file

application on or

before

the last day

covered by informa-

date)

tion return ; or

Employee

died

on

be-

date)

fore attaining

age 65,

without

filing application ;

or m-

ployee

attained age 65 on

without filing

date)

application ; or Employee

left my service on

(date)

without filing application.

The

employer shall sign each

such

application on the line

provided on the

form for

the em-

ployee's

signature, inserting after

the signature the

word

Employer.

Each application

under this

paragraph

shall be

filed as follows:

(1) If filed before

April 1,

1937,

the application chall

be filed with any

postmaster, or at any field office of the

Social Ss:curity Board located

in the area in which the

employee works.

2)

If filed

after Milarch 31, 1937,

the application

shal

be

filed with the

Secial

Security

Board at

Washington,

D. C.,

or

at any field

office

of

the

Social Security

Board

located in the

area

in

which

the employee

vors.

d) General

rprvr.6 relating to

applications

for em-

plojce acc nt njimbrs.--Coples

of the prec-Tibed form,

Form S-5

may

be obt.incd prior

to

January 1,

1937, at

any

post

office. Between January

1, 1937,

and

MTarch 31 ,

1937, both

date3 Inclusive,

copies

of

such

form may be

obtained

at

the Social

Zscurity Board, Washington,

D. C.,

or at any field office

of

the Social Security Board, or

at

any

post

office. Aft:r arch 31 1937,

copies of

the

form vll be

available

at

the Social Security Board,

Washington, D. C.,

or at field

offics of the Social Sczurity Board.

Ta the

extent practicable In

connction with applications

to

be

filed

on

or before

DMcemb-.r 5, 1936, the forms will

ba de-

livered

to

employers

for

di-tribution

to employees.

However,

no

employee

or employer will

ba

escused

from

making an

application

because

an

application

form has

not

been

fur-

nished

to

him.

Employees and employers should

request

copies

of

the

form

in ample time to

have the applications

prepared

and filed on or before

the

due

date. Each

applica-

tion

shall be carefully

prepared so as to set forth fully and

clearly

the data therein

called

for.

Account numbers will

be

azsigned

to

employees

in due course upon the basis of

information reported on applications required under

this

article.

AnT.

6

Employces

required

o

advise employer

of account

7umbCr.--Evey

employee

shall advise every

employer for

whom

he

performs services

what

his

account

number is.

Care

must be exercis.d

that

the employer Is advised

of the

correct

number. Such advice

shall be furnished to the em-

ployer as zoon as the employee is

notified of the as.sgnment

of an account number and

thereafter

as

soon as

the employee

enters the

employ

of any employer. Any

employee may have

his

accotnt number changed

at any time by

applying to the

Social Securlty

Board

and showing good

reasons

for

a

change.

With that

exception.

only one

account

number will

b3 a.oilsned

to

an employee.

The number so

assigned

shall

be

used

by him

even

though

he

enters the employ of other

employerz.

[E]SEl

CHAs.

T.

RussELL,

Acting Commissionerof

Internal

Revenue.

Approved,

November 5,

1936.

WAvr

C. TAhimo,

Acting

Sccratary

of the Treasury.

[F.

R

Dae. 327-Flcd. Lovombcr

6,1936; 12:51 p.m.

DEPARTMENT

OF THE INTERIOR.

Division of Grazing.

OnDEr EsTmLisnn;0 GnAznma DIsTRICT

No. 2 n- =-n STATE

OF ID.HO

NovrsE

3, 1936.

Under

and pursuant to the

provisions

of the

Act

of

June

28,

1934,

48 Stat.,

1269,

as

amended

by

the

Act of

June

26

1936

Public, No. 827, 74th Congress,

and subject to the limi-

tations

and

conditions

therein contained,

Idaho Grazing Dis-

trict No. 2 is hereby established, the

exterior

boun

dais of

which hall

include the

following described

lands:

BoLc

eridi n

T. 1 IT.

0

.

that

part in Baine County.

T. 2

11.

R.

6 E

r:co.

25 to 36

T. 1 u.,

n.

17

r,.

T. 2 I. 17

E, cci 1,

2. 1 to

16,

and

2a to 36.

T. 3

N. n.

17

aE co. 1, 2. 11, 12,

13, 14, 23, 24, 25,

26,

35, Md

36

T. 4 I

. . 17

-.

racs.

1. 2, 13, 21, 25, and 36-

T. 5 M.

R.

17

=

caee

36,

T-.

I

o 3 M

R

18

F_

T.

4

11.

2 E.. c 5 to 9.

16

to 21, and 25

to

36.

T.

5 1L P.

18 E.

s:w. 31

and 32

174-3

Documents

1FedReg1741 SSA Def of Employer