EMPLOYERS GUIDE
Section 9: EMPLOYEE’S SOCIAL SECURITY NUMBER
Record the name and number of each employee exactly as they appear on his or her social security card. If an employee has no number, he should apply for one on Form SS-5, available at the nearest Social Security Office, Post Office, or Internal Revenue Office. If an employee has no number, but has a receipt acknowledging of his application for one on Form SS-5, ask him to show you his social security card as soon as he receives it.
What are Taxable Wages