Employer Reporting Instructions |
April 2001 Version
Table of Contents |
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Reporting Instructions to Employers are prepared and released
periodically to representatives of employers covered under the Railroad Retirement and
Railroad Unemployment Insurance Acts to assist them in their responsibilities under the
Acts. This website version duplicates the material that is released in binder form. The reporting instructions are
maintained by the Employer Service Training Center of the RRB's Office of Programs -
Assessment and Training. If you have any questions you can e-mail
the Quality Reporting Service Center or call at 312-751-4992 |
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Part I |
Prerequisite Knowledge for Employer
Reporting |
Chapter 1 |
What is the Railroad Retirement Board? |
Chapter 2 |
Employer Coverage Status |
Chapter 3 |
The Role of the Certification and
Compensation Contact Official |
Chapter 4 |
Reporting Instructions to Employers |
Chapter 5 |
Compensation, Tax, and Benefit
Relationships |
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Part II |
Establishment of Employee Records |
Chapter 1 |
Establishing New Records for New Hires |
Chapter 2 |
Employee Name Changes |
Chapter 3 |
Address Reports for New Hires |
Chapter 4 |
Multiple Social Security Numbers |
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Part III |
Principles of Service and Compensation |
Chapter
1 |
Service Months |
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Deemed Service Months |
Chapter
2 |
Employment Relation |
Chapter
3 |
Creditable Maximum Compensation Amounts |
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Part IV |
Particular Types of Compensation
Payments |
Chapter
1 |
Regular Earnings |
Chapter
2 |
Miscellaneous Compensation |
Chapter
3 |
Sick pay |
Chapter
4 |
Vacation Pay |
Chapter
5 |
Back Pay |
Chapter
6 |
Pay for Time Lost |
Chapter
7 |
Separation/Severance Payments and
Dismissal Allowances |
Chapter
8 |
Contract Services |
Chapter
9 |
Various Non-routine Payments |
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Bonus Pay |
Retention Pay |
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Stock Awards and Stock Options |
Personal Days |
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Holiday Pay |
Productivity Fund Pay |
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Profit Sharing/Loss Sharing |
Purchase of Employee Benefits |
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Tips |
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Chapter
10 |
Compensation from Multiple Employers |
Chapter
11 |
Exclusions to Creditable Compensation |
Chapter
12 |
Selected Fringe Benefits |
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Group Term Life Insurance |
Section 125 cafeteria plan |
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Section 401(k) or Section 457 plans |
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Part V |
Reports of Creditable Service and
Compensation |
Chapter
1 |
General Information About Types of
Reporting Media |
Chapter
2 |
Filing Instructions for Form
G-440, Report Specifications
Sheet |
Chapter
3 |
Filing Instructions for Service and
Compensation Annual Reports |
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Zero Reports |
Final Reports |
Chapter
4 |
Filing Instructions for Sick Pay and
Miscellaneous Compensation |
Chapter
5 |
Filing Instructions for Reports of
Separation Allowance or Severance Pay |
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Part VI |
Reports Related to Service and
Compensation |
Chapter
1 |
Form AA-12, Notice of Death and Statement of Compensation |
Chapter
2 |
Form G-88A.1, Request for Verification |
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Form G-88A.2, Request for Service Needed for Eligibility |
Chapter
3 |
Form DC-1, Employer's Quarterly Report of Contributions under the Railroad
Unemployment Insurance Act (RUIA) |
Chapter
4 |
Form BA-11, Gross Earnings Report |
Chapter
5 |
Form CT-1, Employer's Annual Railroad Retirement Tax Return |
Chapter
6 |
Form W-2, Wage and Tax Statement |
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Form W-3, Transmittal of Wage and Tax Statements |
Chapter
7 |
Employer Responsibilities under
Sections 2(f) and 12(o) of the RUIA |
Chapter
8 |
Supplemental Annuity |
Chapter
9 |
Form ID-6, Transmittal of Tier I Tax
Transactions on Sickness Benefits |
Chapter
10 |
Experience Rated Contribution Rate |
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Rate Determination Overview |
Benefit Charging |
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Annual Contribution Rate |
Form ID-40Q, Quarterly Notice |
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Form ID-40R, Annual Notice |
Coverage Status and Experience Rating |
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Rate Protest |
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Chapter
11 |
Employer Verification of
Unemployment and Sickness Benefits |
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Part VII |
Adjustment Reports to Service and Compensation |
Chapter
1 |
Form BA-4, Report of
Creditable Compensation Adjustments |
Chapter
2 |
Time Limitations for Adjustment Reports |
Chapter
3 |
Records Retention Requirement |
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Part VIII |
Additional Communications about Service and
Compensation Reports |
Chapter
1 |
Form BA-6, Certificate of
Service Months and Compensation |
Chapter
2 |
Employee's Protest of Service and Compensation
Record |
Chapter
3 |
Annuity Estimates Operation |
Chapter
4 |
Form Letter GL-99, Employer's Deemed Service Month
Questionnaire |
Chapter
5 |
Form Letter GL-132, Annuitant Return to Service |
Chapter
6 |
Requests for Adjustments and Clarification |
Chapter
7 |
Form UI-41, Supplemental
Report of Service or Compensation |
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Part IX |
Employer Reporting System (ERS) Internet User
Instructions |
Chapter 1 |
Introduction |
Chapter 2 |
General Instructions for Accessing the ERS System |
Chapter 3 |
How to Initiate Service and Compensation Reports |
Section A |
Form BA-4, Report of Creditable
Compensation Adjustments |
Section B |
Form BA-6a, BA-6 Address Report |
Chapter 4 |
How to Reply to Requests from Railroad Retirement Board |
Section A |
Form BA-6a, BA-6 Address Report |
Section B |
Form GL-129a, Record of Employer Determination on Employee Protest |
Chapter 5 |
Informational Notices to Employers (Reserved - Not
Active) |
Chapter 6 |
E-Mail: Notices to Employers and Employer
Comments to Railroad Retirement Board (Reserved- Not Active) |
Chapter 7 |
Summary Report of Compensation Reported using the
Internet |
Chapter 8 |
Security Guidelines |
Chapter 9 |
Form DC-1, Employer's Quarterly Report of
Contributions under the Railroad Unemployment Insurance Act (RUIA), on RRBLink
Internet Site |
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Exhibits |
Forms are arranged by form number |
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