The Social Security Administration (SSA) is introducing an optional Employer Signature PIN for electronic wage reports, like Forms W-2 and W-2c, starting with the wage reporting season that begins in December 2026. This article explains why we recommend you skip the PIN, how it affects your 2026 W-2 filing with Gusto, and what to do if you already requested one.
We recommend you do not request an SSA Employer Signature PIN for 2026. If you request one, you cannot cancel it, and your 2026 W-2s may be rejected and may be filed late with SSA. Penalties may be assessed for late filings.
Once you request a PIN, you cannot cancel it. We recommend you do not request one for 2026.
Your situation
What happens with your 2026 W-2s
You have not requested a PIN (recommended)
You do not need to do anything. We file your W-2s with SSA as usual.
You requested or plan to request a PIN
Please enter the PIN in your federal tax profile in Gusto before December 31, 2026 to avoid rejected W-2s and penalties.
If you haven't requested a PIN: You don't need to do anything. We recommend you don't request one for 2026.
If you've already requested a PIN: Please add your company’s PIN in your Gusto profile by following these steps:
Go to Taxes & compliance.
Click Tax Setup.
Under Federal tax setup, click Edit next to SSA Employer Signature PIN.
Gusto will attempt to file your W-2s to SSA in early January. If you haven’t provided your PIN or if you entered it incorrectly, your W-2s will likely reject. Gusto will reach out to you to request the corrected or missing PIN so we can attempt to resubmit your W-2s before the due date. Gusto cannot guarantee timeliness of your W-2s if they failed for a missing or incorrect PIN.
Q: Can I cancel my PIN if I change my mind?
A: No. Once you request a PIN, you cannot cancel it, and you need to use it for your wage reports.
Q: Is the PIN required?
A: SSA describes the PIN as optional for 2026. If you request one, SSA requires it on your electronic wage reports.
Q: Who can request the PIN?
A: SSA makes the PIN available to your organization’s BSO administrator.
Q: When are my 2026 W-2s due to SSA?
A: Your 2026 W-2s are due Feb 1, 2027, whether you file on paper or electronically. Learn more in the IRS Instructions for Forms W-2 and W-3.
Q: Will my employees still be able to get their W-2s in Gusto?
A: Yes. Your employees can still access their W-2s in Gusto, even if the W-2s we filed to the SSA were rejected for a missing PIN.
Q: Where can I learn more?
A: Visit SSA’s Employer Signature PIN page.