(b) Individuals who become employees after November 24, 1936.--Every individual not an employee on November 24, 1936, who becomes an employee after such date, shall file an application for an account number on Form SS-5. The employee shall insert in the blank space at the end of line 13 of the application the date on which he became an employee, and shall file the application on or before the thirtieth day after such date. Each application under this paragraph shall be filed as follows:

(1) If filed before January 1, 1937, the application shall be filed with any postmaster.

(2) If filed during the period January 1, 1937, to March 31, 1937, both dates inclusive, the application shall be filed with any postmaster, or at any field office of the Social Security Board located in the area in which the employee works.

(3) If filed after March 31, 1937, the application shall be filed with the Social Security Board at Washington, D. C., or at any field office of the Social Security Board located in the area in which the employee works.

(c) Circumstances under which employers are required to fill out and file applications for employees.--If an individual who is an employee on the last day of the period covered by any information return (see articles 402 to 405, inclusive, of Regulations 91) has failed to file an application for an account number on Form SS-5, the employer shall file an application for the employee on or before the tenth day after such last day. If an employee has failed to file an application on Form SS-5 prior to the date he attains age 65, or the date he dies before attaining age 65, or the date he leaves the service of the employer, the employer shall file an application for the individual on or before the tenth day after such date. However, the employer shall not file an application for any employee who is not in his employ after December 31, 1936. An employee is not relieved from his duty to file an application on Form SS-5 by reason of his employer having filed an application for him. Every application filed by an employer under this paragraph shall be filed on Form SS-5. Each such application shall be filled out on the information and belief of the employer, setting out as fully and clearly as practicable the data therein called for. The employer shall insert on the form the reason why he filed the application, such as: "Employee still in my employ but failed to file application on or before (date), the last day covered by information return"; or "Employee died on (date), before attaining age 65, wihtout filing application"; or "Employee attained age 65 on (date) without filing application"; or "Employee left my service on (date) without filing application." The employer shall sign each such application on the line provided on the form for the employee's signature, inserting after the signature the word "Employer." Each application under this paragraph shall be filed as follows:

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