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 957PDF (HTML) Recent Developments Change of Mailing Address for Reporting All Back Pay Under Statute Cases to the Social Security Administration -- 09-JUN-2023 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
