Effective April 6, 2011, the Social Security Administration (SSA) has resumed sending “no-match” letters to employers informing them when an employee is using a social security number that does not match up with SSA’s records. SSA advises that receipt of a no-match letter does not necessarily mean that the employee has intentionally provided fraudulent information and that adverse action should be taken against the employee. Rather, the no-match letter may be a result of typographical errors, name changes, and incomplete information. Therefore, employers are advised to complete the requested information as failure to do so may prevent SSA from crediting the employee with the correct wages and SSA may forward the no-match information onto the IRS or Department of Justice for investigation. Upon receipt of the letter, employers should review their files to see if their record matches the information submitted to SSA, as well as ask the employee to check their records for accuracy. If the employer and employee are unable to resolve the issue, the employer should provide the employee with a reasonable amount of time to contact SSA to resolve the mismatch. If the employee is no longer employed with the company, the employer should document its efforts to resolve the mismatch and hold onto the record for 4 years in the event of an audit.