The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency under a statute (a law) to enforce a worker's protection law. The SSA also has rules for reporting special wage payments made to employees after they retire. These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. These rules are for social security coverage and benefit purposes only. This publication, written primarily for employers, discusses what are back pay under a statute and special wage payments. It also explains how to report these payments to the SSA. For more information, or to get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at: www.socialsecurity.gov/employer.