![]() 4.23.5.12.1 Wages Paid by Predecessor Attributed to Successor.4.23.5.12 Related Corporations Providing Concurrent Employment-Common Paymaster.4.23.5.11 FICA Tax on Wages Paid to Residents of the Philippines for Services Performed in the Commonwealth of Northern Mariana Islands (CNMI).4.23.5.10 Social Security Coverage for Church Employees. ![]() 4.23.5.9 Social Security Coverage of Employees of Nonprofit Organizations.4.23.5.8.4 Examination of State/Local Government Entities.4.23.5.8.3.1 Types of Retirement Systems.4.23.5.8.2.2 Mandatory Medicare Coverage.4.23.5.8.2.1 Mandatory Social Security Coverage. ![]() ![]()
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