Statement employer must file.

Every employer required to furnish a statement under sub. (1) (a) shall file, with respect to the wages paid by the employer to an employee as described in sub. (1) during the calendar year, on or before January 31 of the succeeding year, one copy of the statement, except that, if the statement includes a number other than the employee’s social security number, the statement filed shall include the employee’s social security number.