# TIGTA - 2023-46-030 - 2
> **Open** recommendation · 2023-05-22
**Report:** Recurring Identification Is Needed to Ensure That Employers Full Pay the Deferred Social Security Tax ([detail](https://api.ai-analytics.org/ig-report/35061))
**OIG report number:** 2023-46-030
**Recommendation number:** 2
## Text
The Commissioner, Small Business/Self-Employed Division, should continue to identify new tax accounts with a Social Security tax deferral at least through Calendar Year 2024 to ensure that all unpaid deferrals are identified for collection as appropriate.
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*Source: oversight.gov · AI Analytics · CC0 1.0*