Social Security Administration
Employers must withhold Social Security and Medicare payments from employee wage and salary payments. For information and forms, see Third Party Business Services. Business owners who do not receive a paycheck that includes withholdings pay self-employment tax, which is a form of Social Security, to the IRS when they file their annual tax return. For information, see the Taxes section of this website. The Internal Revenue Service collects and remits Social Security and Medicare payments.
Social Security Number Verification Service