In April 2021, the Social Security Administration (“SSA”) notified the public of its intention to no longer issue Employer Correction Request Notices (“no-match letters”) to employers.  SSA no-match letters advise employers that corrective action needs to be taken to resolve a discrepancy between SSA records and the information provided on one or more Forms W-2 (the wage reporting form filed by an employer with the Internal Revenue Service).  Discrepancies may include, for example, typographical errors that resulted in incorrect social security numbers.  But they also include intentional mismatches between an employee’s name and social security number, which may trigger an obligation by the employer to investigate whether the employee who presented the information at their time of hire was the true identity holder or had produced suspect documents.