{"data":{"id":"us/20-cfr-404.1201","jurisdiction":"us","citation":"20 CFR 404.1201","heading":"Scope of this subpart regarding coverage and wage reports and adjustments.","body":"This subpart contains the rules of SSA about:\n(a) Coverage under section 218 of the Act—\n(1) How a State enters into and modifies an agreement; and\n(2) What groups of employees a State can cover by agreement.\n(b) Contributions, wage reports, and adjustments—for wages paid prior to 1987—\n(1) How a State must identify covered employees and what records it must keep on those employees;\n(2) Periodic reviews of the source records kept on covered employees;\n(3) How and when a State must report wages and pay contributions;\n(4) What the State's liability for contributions is and how SSA figures the amount of those contributions;\n(5) What happens if a State fails to pay its contributions timely;\n(6) How errors in reports and contribution payments are corrected;\n(7) How overpayments of contributions are credited or refunded;\n(8) How assessments are made if contributions are underpaid; and\n(9) How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart M—Coverage of Employees of State and Local Governments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"51f420f091338cf1a417a8389d47739097e181c05b62b22a33ae204c28571170","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1200","next":"us/20-cfr-404.1202"},"notice":"GroundRules: Original legal text. Not legal advice."}