Form SSA-131 is specifically used to report which type of payments?

Form SSA-131 is specifically utilized to report wages for services performed in previous years. This form, officially known as the "Employer's Request to Correct Earnings Records," is primarily used by employers to request changes or corrections to an employee’s earnings that have been reported to the Social Security Administration (SSA) in prior years.

In contexts where an employee has discrepancies in their reported earnings or where there have been adjustments necessary due to prior misreporting, employers can use this form to ensure that the employee's earnings record accurately reflects their service history. This is critical because past earnings can impact the future Social Security benefits of the employee. Therefore, its primary significance lies in addressing historical earnings rather than current wages or annual summaries.