Labor Employer Reporting Instructions Index www.rrb.gov home
Labor Employer Reporting Office of the Labor Member
U.S. Railroad Retirement Board

Parts:   i  |  ii  |  iii  |  iv  | v | vi | vii | viii | ix | Exhibits | Appendices
Table of Contents - April, 1998 Version

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Labor Reporting Instructions are prepared and released periodically to National Reporting Officers of railway labor organizations covered under the Railroad Retirement and Railroad Unemployment Insurance Acts to assist them in their responsibilities under the Acts. This web site version duplicates the material that is released in binder-form.   Contact information.
Prerequisite Knowledge for Labor Employer Reporting
Chapter 1 What is the Railroad Retirement Board?
Chapter 2 The Role of the National Reporting Officer
Chapter 3 Reporting Instructions to Labor Employers
Chapter 4 Compensation, Tax, and Benefit Relationships
Chapter 5 Establishing New Records for New Hires
Chapter 6 Employee Name Changes
Chapter 7 Address Reports for New Hires
Chapter 8 Multiple Social Security Numbers
 
Principles of Service and Compensation
Chapter 1 Service Months
Chapter 2 Employment Relation
Chapter 3 Creditable Maximum Compensation Amounts
Chapter 4 Taxable Compensation under the Railroad Retirement Tax Act
Chapter 5 Taxation of Compensation under the Railroad Unemployment Insurance Act
 
Particular Types of Compensation Payments
Chapter 1 Regular Earnings
Chapter 2 RUIA Compensation from Multiple Employers
Chapter 3 Delegate Service and other Exclusions to Creditable Compensation
Chapter 4 Selected Fringe Benefits
Chapter 5 Vacation Pay
Chapter 6 Back Pay
Chapter 7 Pay for Time Lost
 
Reports of Creditable Service and Compensation
Chapter 1 General Information About Types of Reporting Media
Chapter 2 Filing Instructions for Form G-440
Chapter 3 Filing Instructions for Service and Compensation Annual Reports
 
Reports Related to Service and Compensation
Chapter 1 Form AA-12, Notice of Death and Statement of Compensation
Chapter 2 Form G-88A, Retirement Contact Form
Chapter 3 Form DC-1, Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act
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/W-3, Transmittal of/and Income and Tax Statements
Chapter 7 Supplemental Annuity Benefits
Chapter 8 Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits
 
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
 
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 Requests for Adjustments and Clarification
 
Issues of Limited Applicability to Labor Employers
Chapter 1 Separation/Severance Payments and Dismissal Allowances
Chapter 2 Miscellaneous Compensation and Sick pay
Chapter 3 Contract Services
Chapter 4 Form Letter GL-99, Employer's Deemed Service Month Questionnaire
Chapter 5 Form Letter GL-132, Annuitant Return to Service
 

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
 
Appendices
App. I Magnetic Tape, Cartridge and Disk Formats
App. II Railroad Retirement Board Jurisdiction Guide
App. III National Reporting Officer Position Description
App. IV Instructions for Form OE-1a, Rail Labor Local Unit Report of Creditable Service Months and Compensation
App. V Instructions for Form OE-1, Rail Labor System Unit Report of Creditable Service Months and Compensation
App. VI Table of Earnings Bases and Tax Rates
Office of Programs, Assessment and Training
Compensation and Employer Services
Wayne J. Scharnak, Chief
(312) 751-4968
Quality Reporting Service Center
Railroad Retirement Board
844 North Rush Street
Chicago, IL 60611-2092
Service Line (312) 751-4992
Experience Rating Specialists Service Line (312) 751-4550
Fax (312) 751-7190
Parts I-III and the Table of Contents

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Size 127KB, 35 pages

Parts IV & V

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Size 97KB, 27 pages

Parts VI - VIII

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Size 83KB, 22 pages

Appendices I-III & VI

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Size 81KB, 24 pages

Appendix IV (OE-1A Instructions)

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Size 268KB, 5 pages

Form OE-1A

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Size 210KB, 2 pages

Appendix V (OE-1 Instructions)

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Size 340KB,
6 pages

Form OE-1

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Size 210KB, 2 pages


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