Return to Employer Reporting Instructions Table of Contents www.rrb.gov home
Employer Reporting Instructions
April 2001 Version

Table of Contents

To view and download forms in PDF you need Acrobat Reader version 5.0 or higher. Download a free copy of the latest version of Acrobat Reader now.

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

Management Member Home

Program Letters to RR Officials

Back to Employer Information Page

"" 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
"" 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
"" Part III Principles of Service and Compensation
Chapter 1 Service Months
"" Deemed Service Months
Chapter 2 Employment Relation
Chapter 3 Creditable Maximum Compensation Amounts
"" 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
"" Bonus Pay "" Retention Pay
"" Stock Awards and Stock Options "" Personal Days
"" Holiday Pay  "" Productivity Fund Pay
"" Profit Sharing/Loss Sharing "" Purchase of Employee Benefits
"" Tips
Chapter 10 Compensation from Multiple Employers
Chapter 11 Exclusions to Creditable Compensation
Chapter 12 Selected Fringe Benefits
"" Group Term Life Insurance "" Section 125 cafeteria plan
"" Section 401(k) or Section 457 plans
"" 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
"" 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
""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 
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
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
"" Rate Determination Overview "" Benefit Charging
"" Annual Contribution Rate "" Form ID-40Q, Quarterly Notice
"" Form ID-40R, Annual Notice "" Coverage Status and Experience Rating
"" Rate Protest
Chapter 11 Employer Verification of Unemployment and Sickness Benefits
""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
""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
""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
Exhibits Forms are arranged by form number

Skip past bottom navigationHome | What's New | About Us | Links | Contact Us | Search | On-Line Services | Privacy Policy | Site Map | Mission  RRB Seal
8-28-2003