8 APA's Top Payroll Questions & Answers for 2019 Depositing and Reporting Withheld Taxes Full retirement age (SSA) Q. I have an employee reaching the age of 70 who wants to know how much he can earn before his social security payments will be affected. How does social security operate for employees who are still working and receiving social security? Where can I direct employees for more information? A. SSA uses the term "full retirement age," which is when a person can receive the full retirement amount without any reductions due to early filing for social security benefits. It is also the age at which employees can work and earn as much as they want from wages and self-employment without having any reduction calculated into their social security benefit amount. A person who is 70 can work and earn as much as they want and still receive their social security benefits in full. The full retirement age varies, between ages 65-67, based on when someone was born. To find a person's full retirement age, visit https://ssa.gov. There is no real interaction between the benefits and the social security side of taxation with the employer. When someone is receiving social security benefits while they are working, they still owe the same amount of social security taxes on their wages. Modernizing at SSA (SSA) Q. SSA is in the process of modernizing. What part of SSA's operations are involved? What are the potential impacts on payroll management? A. SSA has a major initiative to modernize its systems across the board. There is not really a part of the agency that is not involved. For the payroll industry specifically, we are replacing the BSO portal and the 64https://www.ssa.gov/benefits/retirement/planner/ageincrease.html