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Tax Identification Number Reference Guide
Tax Identification Number (TIN). Reference Guide. The following are examples of TINs from some of the countries where our customers may have foreign tax residency. China India TIN on Certificate of Tax Registration Permanent Account TIN on Business Licence Number (PAN) (Credibility Code) TIN on Identification Card United Kingdom New Zealand Unique Taxpayer Reference Inland Revenue Number (UTR) Department Number (IRD) National Insurance Number (NINO) Korea Brazil MINISTERIO´ DA FAZENDA Resident Registration Secretaria da Receita Federal Number (RRN) Cadastro CPFde Pessoas F’sicas Numero de Inscri ‹o Cadastro de Pessoas 000.000.000-00 JUAN FAZENDA Nome 12.345.888/8888-24 Fisicas (CPF) NOME DA PESSOA Nascimento 01/01/1990 Cadastro Nacional da Pessoa Juridica (CNPJ) Phillipines REPUBLI C OF TH E P HILIPPINE S Malaysia DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE TIN Tax Payer 456-888-888-00000 DIREKTORAT JENDERAL PAJAK CRUZ, BAYANI Identification Number 10 REYES COMPOUND KALAYAAN SUBDIVISION, MUNTINLUPA CITY Nombor Cukai NPWP : 27.938.653.5-024.00 0 BIRTHDA TE ISSUE DATE Pendapatan (NPWP) RAHMAN EK A PUTR A 03/08/1981 1/27/1999 JL.KELAP A DUA NO. 18 RT.006/00 6 KELAP A DUA - KEBON JERU K JAKA RTA BAR AT 911550 ) TGL TERDAFT AH 06-10-200 5 Tax Identification Number (TIN). Reference Guide. The following are examples of TINs from some of the countries where our customers may have foreign tax residency. Canada USA Social Insurance Number (SIN) Social Security Number Business Number (BN) Indonesia Pakistan KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK KEMENTERIAN KEUANGAN REPUBLIK INDONESIA National Tax NPWP : 31.806.502.6-422.000DIREKTORAT JENDERAL PAJAK NPWP : 31.806.502.6-422.000 Number (NTN) NAMA NAM: AMAHY: MAHYADI PANGGABEAN PANGGABEAN Nomor Pokok Wajib NIK : - NIK ALAM: AT- : JL.TERUSAN PASIRKOJA BELAKANG NO.130 RT 006 RW 001 Pajak (NPWP) JAMIKA-BOJONG LOA KALER BANDUNG ALAMAT KPP: JL.TERUSAN: 422 PASIRKOJA BELAKANG NO.130 RT 006 RW 001 JAMIKA-BOJONG LOA KALER BANDUNG KPP : 422 Singapore South Africa REPUBLIC OF SINGAPO RE IDENTITY CARD NO . -
Payroll Operations in the Americas
Payroll Operations in the Americas — essential compliance and reporting considerations Introduction This booklet contains market-by- on newly established, standalone market guidance on the key HR operations. Where the Americas payroll and immigration matters to operation is a regional headquarters be considered as you expand your or a holding company for foreign operations across Americas, current subsidiaries, or if there are existing as of March 2019. operations in Americas, other In our experience, careful considerations must be taken into consideration of these matters at the account. outset is the most effective way of In all situations, we recommend that avoiding any issues and ensuring an you seek specific professional advice optimal set-up structure of your from the contacts listed in each business and employees in new chapter. They will take into Americas markets. consideration your specific This booklet is general in nature and circumstances and objectives. not to be relied on as professional advice. Further, the chapters focus Contents Introduction .............................................2 Ecuador .................................................20 EY contact ................................................3 El Salvador .............................................24 Argentina .................................................4 Guatemala ..............................................26 Brazil .......................................................6 Mexico ...................................................28 Canada.....................................................8 -
The Social Security Number: Legal Developments Affecting Its Collection, Disclosure, and Confidentiality
Order Code RL30318 The Social Security Number: Legal Developments Affecting Its Collection, Disclosure, and Confidentiality Updated February 21, 2008 Kathleen S. Swendiman Legislative Attorney American Law Division The Social Security Number: Legal Developments Affecting Its Collection, Disclosure, and Confidentiality Summary While the social security number (SSN) was first introduced as a device for keeping track of contributions to the Social Security system, its use has been expanded by government entities and the private sector to keep track of many other government and private sector records. Use of the social security number as a federal government identifier was based on Executive Order 9393, issued by President Franklin Roosevelt. Beginning in the 1960s, federal agencies started adopting the social security number as a governmental identifier, and its use for keeping track of government records, on both the federal and state levels, greatly increased. Section 7 of the Privacy Act of 1974 limits compulsory divulgence of the social security number by government entities. While the Privacy Act does provide some limits on the use of the social security number by state and federal entities, exceptions provided in that statute and succeeding statutes have resulted in only minimal restrictions on governmental usage of the social security number. Constitutional challenges to social security number collection and dissemination have, for the most part, been unsuccessful. Private sector use of the social security number is widespread and continues to be largely unregulated by the federal government. The chronology in this report provides a list of federal developments affecting use of the social security number, including federal regulation of the number, as well as specific authorizations, restrictions, and fraud provisions concerning its use. -
December 6, 1955
December 6, 1955 ' L-55-593 *'-170 The Board The Associate General Counsel The effect on the Board's administration of H.R. 7225 (passed by the House of Representatives on July 18, 1955)• The Board's attention was called in July of this year to the bill H.R. 7225, referred to in the subject above. 1/ At that time the Board was primarily concerned with the proposed amendment to the Social Security Act to reduce the eligibility age for women's benefits from 65 to 62. On the dates of the memoranda referred to in footnote 1 the bill was not available for examination, and there was no way of ascertaining the extent to which it may have been technically defective for the purposes of coordination between the railroad retirement and social security systems. The difficulties in this respect came to light only upon examination of the bill after it was reported out b; the House Committee on Ways and Means. 2/ The pertinent provisions of the bill suggest for the Board's consideration the following: 1. A permanently disabled child whose disability began before age 18 and is otherwise entitled to a child's benefit before that age, 1/ See memorandum from the Secretary to the Board dated July 8, 1955, entitled "Spouse's Eligibility Age", and my memorandum to the Board dated July 11, 1955, entitled "Effect on the Railroad Retirement j.ct of contemplated amendments to the Social Security act to reduce the eligibility age from 65 to 62 for spouses' and aged survivors' bene fits, and to provide benefits, before age 65, to persons who are totally and permanently disabled. -
Electronic Identification (E-ID)
EXPLAINING INTERNATIONAL IT APPLICATION LEADERSHIP: Electronic Identification Daniel Castro | September 2011 Explaining International Leadership: Electronic Identification Systems BY DANIEL CASTRO SEPTEMBER 2011 ITIF ALSO EXTENDS A SPECIAL THANKS TO THE SLOAN FOUNDATION FOR ITS GENEROUS SUPPORT FOR THIS SERIES. SEPTEMBER 2011 THE INFORMATION TECHNOLOGY & INNOVATION FOUNDATION | SEPTEMBER 2011 PAGE II TABLE OF CONTENTS Executive Summary ........................................................................................................ V Introduction..................................................................................................................... 1 Background ....................................................................................................................... 1 Box 1: Electronic Passports ............................................................................................. 3 Terminology and Technology ........................................................................................... 3 Electronic Signatures, Digital Signatures and Digital Certificates ............................... 3 Identification, Authentication and Signing ................................................................ 4 Benefits of e-ID Systems ............................................................................................ 5 Electronic Identification Systems: Deployment and Use .............................................. 6 Country Profiles ............................................................................................................. -
SOCIAL SECURITY NUMBERS 13 Nov 01 MTL 13/05 Part a TANF TANF TANF TANF TANF TANF SNAP SNAP SNAP SNAP SNAP SNAP
TABLE OF CONTENTS 1310 Eligibility Requirement 1311 Worker Actions at Application 1312 Action at TANF Redetermination/SNAP Recertifications 1320 Failure to Comply 1321 Reestablishing Eligibility 1 Division of Welfare and Supportive Services 1300 Eligibility and Payments Manual SOCIAL SECURITY NUMBERS 13 Nov 01 MTL 13/05 Part A TANF TANF TANF TANF TANF TANF SNAP SNAP SNAP SNAP SNAP SNAP Social Security Numbers 1310 ELIGIBILITY REQUIREMENT As a condition of eligibility each applicant for or recipient of aid is required to furnish a Social Security account number (SSN) prior to approval, unless religious beliefs prohibit enumeration. Applicants and recipients of aid include individuals seeking or receiving assistance and any other individuals whose needs/income are considered in determining the amount of assistance. Once proof of application has been provided, do not deny, delay or discontinue benefits pending receipt of the SSN. Exceptions: ● Good cause — Individuals who cannot provide the verifications required by Social Security to apply for an SSN may receive assistance for each month they have good cause. Good cause exists when circumstances beyond the household’s control prevent them from securing proof required to obtain an SSN. The household must report what actions have been taken to obtain the required verifications to apply for an SSN at redetermination/recertification. The SSN application must be completed as soon as verifications are received. Expedited service – Applicants eligible for expedited service may participate the first month without providing or applying for an SSN. Excluded Persons: Non-qualified non-citizens are not required to provide or apply for an SSN. If the non- qualified non-citizen’s income and resources are countable to the individuals seeking or receiving benefits, other methods of income verification must be pursued. -
How to Apply for a Social Insurance Number in Some EU States
Professional European and Worldwide Accounts and Tax Advisors How to Apply for a Social Insurance Number in Some EU States This document provides information on obtaining a Social Insurance number in the following EU member states: Ø Spain Ø Belgium Ø Germany Ø Italy Ø Sweden Ø Poland Ø Norway Ø Denmark Ø Portugal Ø Greece Ø Hungary Ø Lithuania Ø Malta Ø The Netherlands Spain To apply for a Social Insurance number in Spain you first need to apply for a NIE number. How to get an NIE number in Spain The application process is quite easy. Go to your local National Police Station, to the Departmento de Extranjeros (Foreigners Department) and ask for the NIE application form. The following documents must be submitted to the police station to obtain a NIE number: Ø Completed and signed original application and a photocopy (original returned) Form can be downloaded here: http://www.mir.es/SGACAVT/extranje/regimen_general/identificacion/nie.htm Ø Passport and photocopy Address in Spain (you can use a friend's) Ø Written justification of why you need the NIE (issued by an accountant, a notary, a bank manager, an insurance agent a future employer, etc.) If you have any questions, call the National Police Station, the Departamento de Extranjeros (Foreigners Department) Tel: (+34) 952 923 058 When you hand in the documentation, a stamped photocopy of the application is returned to you along with your passport. Ask them when you should come back to pick up the document. The turnaround time fluctuates and your NIE can take one to six weeks. -
Immigrant Diversity and Social Security: Recent Patterns and Future Prospects
Immigrant Diversity and Social Security: Recent Patterns and Future Prospects MELISSA M. FAVREAULT AUSTIN NICHOLS April 30, 2011 URBAN INSTITUTE 2100 M STREET, N.W. / WASHINGTON D.C. 20037-1231 The research reported herein was pursuant to a grant from the U.S. Social Security Administration (SSA) funded as part of the Retirement Research Consortium (RRC). The findings and conclusions expressed are solely those of the authors and do not represent the views of SSA, any agency of the federal government, the RRC, the Urban Institute, its board, or its funders. We thank Richard Johnson and Juan Pedroza of the Urban Institute, Bill Davis of the Social Security Administration, plus participants in a seminar at the Social Security Administration’s Division of Policy Evaluation in the Office of Research, Evaluation, and Statistics for helpful comments. Thuy Ho of the Social Security Administration facilitated access to the survey data matched to the administrative records. All errors remain our own. ABSTRACT Immigration is transforming the U.S. labor force with important consequences for Social Security’s adequacy and finances. Using longitudinal data from the Survey of Income and Program Participation matched to administrative data on lifetime earnings and benefit receipt, we measure the extent to which nonnatives’ lifetime earning patterns, payroll taxes paid, benefits received, and total incomes differ from those for the U.S.-born population. We consider other outcomes important to retirement security, like health status, marital status, and financial wealth. We also compare various immigrant groups with one another. Our findings stress heterogeneity in labor force and Social Security experiences among immigrants. -
Social Security Primer
Social Security Primer Updated February 7, 2019 Congressional Research Service https://crsreports.congress.gov R42035 Social Security Primer Summary Social Security provides monthly cash benefits to retired or disabled workers and their family members, and to the family members of deceased workers. Among the beneficiary population, almost 83% are retired or disabled workers; family members of retired, disabled, or deceased workers make up the remainder. In December 2018, approximately 62.9 million beneficiaries received a total of $84.4 billion in benefit payments for the month; the average monthly benefit was $1,342. Workers become eligible for Social Security benefits for themselves and their family members by working in Social Security-covered employment. An estimated 94% of workers in paid employment or self-employment are covered, and their earnings are subject to the Social Security payroll tax. Employers and employees each pay 6.2% of covered earnings, up to an annual limit on taxable earnings ($132,900 in 2019). Among other requirements, a worker generally needs 40 earnings credits (10 years of covered employment) to be eligible for a Social Security retired-worker benefit. Fewer earnings credits are needed to qualify for a disabled-worker benefit; the number needed varies depending on the age of the worker when he or she became disabled. A worker’s initial monthly benefit is based on his or her career-average earnings in covered employment. Social Security retired-worker benefits are first payable at the age of 62, subject to a permanent reduction for early retirement. Full (unreduced) retirement benefits are first payable at the full retirement age (FRA), which is increasing gradually from 65 to 67 under a law enacted by Congress in 1983. -
Old Age, Survivors and Disability Insurance – OASDI)
2020 Social Security/SSI/Medicare Information Social Security Program (Old Age, Survivors and Disability Insurance – OASDI) 2020 Maximum Taxable Earnings Base: OASDI-- $ 137,700; HI (Hospital Insurance)-- No limit Federal Tax Rate Max OASDI Max HI Employee 7.65% ( 6.20% - OASDI, 1.45% - HI)1 $ 8,537.40 No limit Employer 7.65% ( 6.20% - OASDI, 1.45% - HI) $ 8,537.40 No limit Self-employed 15.30% (12.40% - OASDI, 2.90% - HI) $17,074.80 No limit Earnings Required for Work Credit (Quarter of Coverage) in 2020: $1,410 ($5,640 for four) Full Retirement and Age 62 Benefit (by Year of Birth): 1938 - 65/2 mos. 1942 - 65/10 mos. 1957 - 66/6 mos. 1939 - 65/4 mos. 1943 -54 66 1958 - 66/8 mos. 1940 - 65/6 mos. 1955 - 66/2 mos. 1959 - 66/10 mos. 1941 - 65/8 mos. 1956 - 66/4 mos. 1960+ - 67 Benefits for Retirees (1/2020)2: Age 62 Full Retirement Age (FRA) PIA Benefit PIA Benefit Scaled low earner $1,181.40 $ 846 $1128.50 $1,128 Scaled medium earner $1,944.90 $1,393 $1,860.30 $1,860 Maximum earner $3,142.70 $2,252 $3,011.50 $3,011 Long Range Constant Pre-Retirement Earnings Replacement Rate: Retirement at Age 67 in 2030 or later Scaled low earner: 55% Scaled medium earner: 41% Maximum earner: 27% Coverage Thresholds for 2020: Self-Employment Domestic Employment Election Workers $ 400 $2,200 $1,900 OASDI Covered Workers (est.in millions, Calendar Year (CY) 2019): Wage Self-employed Combined 166.4 20.2 177.6 Percent of workers in paid employment or self-employment who are covered: 94% Estimated Worker/Beneficiary Ratio: 2019 2040 2.8 to 1 2.2 to 1 CY 2020 Retirement Test Annual Exempt Amounts: • Retirement earnings test applies only to people below FRA. -
Application for the Social Security Card
Form SS-5-FS (11-2019) UF Discontinue Prior Editions Page 1 of 5 SOCIAL SECURITY ADMINISTRATION OMB No. 0960-0066 Application for a Social Security Card Applying for a Social Security Card is free! USE THIS APPLICATION TO: • Apply for an original Social Security card • Apply for a replacement Social Security card • Change or correct information on your Social Security number record IMPORTANT: You MUST provide a properly completed application and the required evidence before we can process your application. We can only accept original documents or documents certified by the custodian of the original record. Notarized copies or photocopies which have not been certified by the custodian of the record are not acceptable. We will return any documents submitted with your application. For assistance, contact any U.S. Social Security office or your Federal Benefits Unit. For a complete list of Federal Benefits Units and contact information, visit www.socialsecurity.gov/foreign. Original Social Security Card To apply for an original card, you must provide at least two documents to prove age, identity, and U.S. citizenship or current lawful, work-authorized immigration status. If you are not a U.S. citizen and do not have Department of Homeland Security (DHS) work authorization, you must prove that you have a valid non-work reason for requesting a card. See page 2 for an explanation of acceptable documents. NOTE: If you are age 12 or older and have never received a Social Security number, you must apply in person. Replacement Social Security Card To apply for a replacement card, you must provide one document to prove your identity. -
Identity Theft and Your Social Security Number
Identity Theft and Your Social Security Number SSA.gov Identity theft is one of the fastest growing crimes in America. A dishonest person who has your Social Security number can use it to get other personal information about you. Identity thieves can use your number and your good credit to apply for more credit in your name. Then, when they use the credit cards and don’t pay the bills, it damages your credit. You may not find out that someone is using your number until you’re turned down for credit, or you begin to get calls from unknown creditors demanding payment for items you never bought. Someone illegally using your Social Security number and assuming your identity can cause a lot of problems. Your number is confidential The Social Security Administration protects your Social Security number and keeps your records confidential. We don’t give your number to anyone, except when authorized by law. You should be careful about sharing your number, even when you’re asked for it. You should ask why your number is needed, how it’ll be used, and what will happen if you refuse. The answers to these questions can help you decide if you want to give out your Social Security number. 1 How might someone steal your number? Identity thieves get your personal information by: • Stealing wallets, purses, and your mail (bank and credit card statements, pre-approved credit offers, new checks, and tax information). • Stealing personal information you provide to an unsecured site online, from business or personnel records at work, and personal information in your home.