You are required to provide a W-2 to all employees, regardless of gross earnings, by January 31st. To aid in the accurate information on the W-2″s, send out a notice with your November checks and have your employees review the information on their check stubs – Name spelling, Address, Social Security number (if printed). If you don”t print the employees Social Security number on their checks, ask them to verify the information with you personally. Be sure that your employees information on their paycheck matches EXACTLY to their Social Security records. Not just the number, but the name must be exactly as it recorded with the Social Security Administration. When I was the Controller, I asked new employees to show their social security card to me (if not provided as documentation for the I-9 form) when they are hired. This way I knew, without a doubt, how the information on their payroll records should look. Should you have employees who get married during their employment, be sure they have reported their name change to you in a timely manner.