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Chapter
4: Filing Instructions for
Form
BA-10, Reports
of Sick Pay and Miscellaneous Compensation
Note
- See
Part
IV, Chapters 2 & 3,
for a description
of creditable sick pay and miscellaneous compensation.
Background
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Each employer who has paid creditable sick pay
during the year, is required by law to submit
an annual report of the creditable sick pay.
This report is made on Form BA-10, Report of
Miscellaneous Compensation and Sick Pay. This
form serves multiple purposes.
If
you report on magnetic media and you wish to
combine your sick pay with your annual report
of service and compensation, refer to the format instructions
for Form BA-3d in the Appendices.
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| Adjustments |
Adjustments
to reported sick or miscellaneous pay are also
reported on Form BA-10. Adjustments, however,
cannot be included in the annual report: a separate
BA-10 adjustment report is required. Do not
use Form BA-4, Report of Creditable Compensation
Adjustment, to report sick pay adjustments.
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| Completing
the form |
A
sick or miscellaneous pay report will either increase
or decrease compensation according to the Increase/Decrease
code in the appropriate item/tape position. Every
entry on an annual report will always be an increase,
as it is the initial report for the year. For
adjustment reports:
| 4 |
added
for the year shown. |
| M |
subtracted
from the compensation previously reported
in the year. |
A decrease adjustment
will not be processed if the BA number on the
adjustment report does not agree with the BA
number on the original report, or if the adjustment
results in a negative amount. Such adjustments
will be referred to the employer for corrective
action.
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