To ensure that all employers are accurately reporting and paying Social Security and Healthcare Fund contributions, the Social Security Administration may audit the records of any employer or of any self-employed person. This will also ensure that all employees' contributions are properly reported and paid so they can become eligible for SS and HCF benefits.
Generally, audits are performed in random order. However, if an employee presents proof that his or her employer has failed to pay the employee's SS or HCF contributions, then the SSA is responsible for performing an audit of that particular employer's records. Employers may also request for an audit to ensure their compliance with SS & HCF laws.
When a notice of audit is sent to an employer, the employer must comply and provide all business records, such as payroll records, time sheets, check stubs, and/or business income records, to the SSA. Beside Employer records, the SSA shall also obtain records from the Division of Revenue and Taxation, Division of Labor, and the Bureau of Immigration for verification.
Upon completion of any audit, the SS Office shall grant an employer thirty (30) days to confirm or dispute audit findings. If an employer does not confirm or dispute the audit findings, in writing, within thirty (30) days, the SSA shall automatically confirm the findings of such audit. If the audit findings indicate that there are outstanding SS or HCF liabilities that must be paid, the SSA will notify the employer of such amounts.