Information For
Specific staff ssn issues
Many of the questions asked concern the use of Social Security numbers when processing travel vouchers, fellowships, grants, and reimbursements or similar processes. Most existing University systems still rely on the Social Security number to identify individuals and in many circumstances the SSN is required by the IRS (particularly where compensation is involved).
It is important to note that the University is entitled to use the SSN internally if it has an individual´s SSN. However in most circumstances it is not appropriate to force an individual to provide his or her SSN, even if they are an employee. Units should attempt, where ever possible, to collect the individual's UIN and use it to lookup the SSN. The SSN can then be used on an internal form or submission to an administrative system to speed processing. For information on translating UINs to SSNs click here. The SSN coordinators can also assist in bulk translations of SSNs to UINs.
A number of specific situations are outlined below.
Accounts Receivable, ATOs, Travel Advances
State law requires the university to provide SSNs on any receivable over $1000 for collection purposes. The SSN coordinators and University Counsel are discussing the legality of this requirement with the State Comptroller's office. In the meantime, the requirement stands.
The difficulty here is that a person may have other charges already on his/her account and your charge may push him/her over the $1000 limit. So, unless the Comptroller's office changes its requirement, we must continue to ask for the SSN/FEIN for all accounts receivable transactions. Note that ATOs (air travel orders) and travel advances are considered to be receivables, so we will continue to need SSNs on these forms as well.
Please note that as stated above, when working with faculty, staff, or students, please request their UIN and use departmental records or the UIN2SSN application to lookup the SSN and then complete any paperwork with the SSN.
A disclosure statement will be required:
"The University is required by the State Comptroller to collect
a Social Security Number when extending credit to an individual. If
an account becomes delinquent, the SSN will be provided to the state
or to a private collection agency to assist in the settlement of the
debt. Provision of the SSN is voluntary; if you do not wish to provide
one, you may pay in advance with a check or credit card."
Fellowships
Fellowship payments to international students are reported to the IRS per federal statute, so we are justified in asking for an SSN from international students. There is no equivalent statute for US permanent residents and citizens.
Fellowships are processed through Payroll, and therefore we may currently continue to ask for an SSN under the exemption granted to systems in place prior to 1975. The SSN coordinators will write a disclosure statement that explains this. However, after the Banner system is installed, we will not be able to require SSN for domestic fellowship recipients.
Travel Grants
The Graduate College processes many small travel grants through an invoice-voucher. Their process requires them to collect receipts after the fact, so these grants are really treated as reimbursements for tax purposes and are not taxed or reported individually outside the university. As with travel reimbursements, having an SSN on the voucher would speed up the processing and data entry by Payables staff because of the ability to pull the data from Paymaster. However, there is no legal justification for requiring an SSN on these forms. If the Graduate College can look up the SSNs and enter them on the voucher, it will save time in Payables, but the Graduate College may not ask the student for an SSN on the Travel Grant application.
Refund payments
When the university is refunding money that was collected from an individual, it is not necessary to include an SSN on the invoice-voucher for the refund. Vouchers without SSNs will take longer for data entry staff to process.