[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR162.610] [Page 697] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES PART 162--ADMINISTRATIVE REQUIREMENTS--Table of Contents Subpart F--Standard Unique Employer Identifier Sec. 162.610 Implementation specifications for covered entities. (a) The standard unique employer identifier of an employer of a particular employee is the EIN that appears on that employee's IRS Form W-2, Wage and Tax Statement, from the employer. (b) A covered entity must use the standard unique employer identifier (EIN) of the appropriate employer in standard transactions that require an employer identifier to identify a person or entity as an employer, including where situationally required. Subparts G-H [Reserved]