(a) An employer shall ascertain the Federal social security account number of each employee employed by him, list such number on his records in accordance with section 472.1 of this Part, and include it in his reports to be submitted pursuant to sections 472.3 and 472.12 of this Part.

(b) An employee shall report his Federal social security account number to every employer by whom he is employed.

(c) An employer shall inform each employee who has not secured an account number that an application for such number must be filed on or before the seventh day after the date on which the employee first performs services in employment, except that the application shall be filed on or before the date the employment is terminated if such date precedes such seventh day.

(d) An employer shall inform his employee in instances in which the information is pertinent that he should apply at a field office of the Social Security Board with respect to replacement of a lost Federal social security account number card, changes of the number desired by the employee, required changes of name because of marriage or otherwise, or corrections of any inaccurate information given when applying for a social security account number.