Labor Employer Reporting Instructions

Part IV	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

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CHAPTER 1: General Information About Types of Reporting Media

Service and compensation may be reported by using one of following media:

• 3480 or 3490 compatible cartridge (preferably);

• conventional magnetic tape;

• 3 1/2" floppy diskette;

• Transmission via the Advantis network. Call QRSC to obtain instructions for reporting via the network; (BA-4 only, at this time)

• Paper form.

Paper forms may be obtained by sending Form G-615, Employer's Supply Requisition, to the address shown on the form. You may photocopy the exhibit of Form G-615 to request your initial supply of the forms. Allow three to four weeks to receive the requested forms.

The instructions for completion of the paper forms are included on the forms themselves. The instructions for magnetic tape, cartridge, or disk reports are in Appendix I.

When using disks for reporting, data files must be submitted on 3 1/2" disks in ASCII character format.

CHAPTER 2: Filing Instructions for Form G-440, Report Specifications Sheet

Every report, whether it is made using paper, magnetic tape, cartridge, or disk media, must be accompanied by a completed and signed Form G-440, Report Specifications Sheet. This is your certification that the data furnished is correct. See the exhibits for a sample.

Proper completion of Form G-440 is vital to the correct processing of the report. The correct entry of assigned employer BA numbers for all subsidiaries included in the report will prevent the release of a delinquent notice Form GL-131. Form G-440 is used to verify receipt of an annual report. Therefore, it is necessary to list all BA numbers included of all employers on a tape, cartridge, or disk report.

Employers using magnetic tape or cartridge should make sure the reel or cartridge number is entered in the appropriate item, the corresponding reel or cartridge is labeled, and the tape or cartridge has a standard IBM format header label.

Recapitulation Sheet
On the reverse side of Form G-440 is the Recapitulation Sheet used for entry of report totals. The compensation totals are used to verify that the report processed correctly. The report totals must be completed for paper and diskette reports. If your magnetic tape or cartridge report includes report totals, you are not required to also provide that information on the Recapitulation Sheet. Although not required, you may wish to complete this section for all reports as an added check. The Sub-total Record and Grand Total Record formats are in the Appendix.

1. Check Only One Box - Check the box that corresponds with the form that you are submitting.

2. Page # - Enter the page number of the report you are recapping. The maximum number of report pages for a recapitulation sheet is 15. If more than 15 pages are being recapped, use more than one recap sheet and enter the grand total in Item 6.

3. Record Count - Enter the total number of lines used on each page of the form you are recapping. For example, if there are 10 employees included on the form you are submitting, the record count should correspond. If an employee appears on an adjustment report for more than one year, count each line item, not each employee.

4. Compensation Totals - Enter the compensation totals from the bottom of the report form. In the 5th and 6th columns, check the box that corresponds to the type of compensation. If the type of compensation is sick pay or miscellaneous compensation, also check the box to indicate if this is a Tier I increase or decrease.

5. Record Totals - Enter the totals for each column.

6. Grand Totals - In the top right-hand corner of the Recapitulation Sheet, you will see "Page __ of __". If more than one page is needed to do your recap, fill in the Grand Totals on the last page of the report (i.e. Page 5 of 5).

Form BA-3a, Annual Report of Creditable Compensation
Form BA-3a is used to report increases only in the compensation amounts. Therefore, the recapitulation sheet is limited to entries in Items 1, 2, 3, and the three increase columns under Item 4. See Example 1 at the end of this section.

Form BA-4, Report of Creditable Compensation Adjustments
Form BA-4 may be used to report increases or decreases in the adjustment amounts. The recapitulation sheet may have entries in all items and columns. See Example 2 at the end of this section.

CHAPTER 3: Filing Instructions for Service and Compensation Annual Reports

Each employer is required by law to submit an annual report of the creditable service and compensation for each employee who performed compensated service in the preceding year. See Section 9 of the Railroad Retirement Act, Section 6 of the Railroad Unemployment Insurance Act, and Section 209.6 of the Railroad Retirement Board's (RRB) Regulations (20 CFR 209.6). Each year employers are reminded of this requirement.

Time Limits
Annual reports for a calendar year, with an accompanying Form G-440, are due at the RRB by the last day of February the following year. Because the receipt of annual reports is monitored by an automated control system, employers will receive a delinquent notice, Form GL-131, generated by this system, approximately two weeks after the due date. If the report is not received at the RRB within 30 days of the delinquent notice, employers will be sent a final notice, Form GL-130, usually by Certified Mail.

Under the Railroad Retirement Act, failure to comply within 30 days of this final notice will ultimately result in a referral to our Deputy General Counsel for the issuance of a subpoena to secure the information. Under Section 209.2(d) of the RRB's Regulations (20 CFR 209.2(d)), the RRB may impose fines for continued failure to comply with the regulations.

Filing Requirement for 250 or More Employees
Effective with the 1997 service and compensation reports due February 28, 1998, the RRB is requiring employers that report for 250 or more employees to report on magnetic media. However, we encourage those employers with fewer than 250 employees to follow this guidance as well to increase accuracy, efficiency, and decrease costs. The following are acceptable forms of magnetic media: magnetic tape, cartridge, or 3.5" floppy diskettes. See the Appendix I for instructions on how to properly format the data.

Final Reports
If a covered railroad union goes out of business or ceases to be a covered employer for any reason, a final report of creditable service and compensation must be submitted. Section 209.9 of the RRB's Regulations (20 CFR 209.9) states that the final report must be submitted on or before the last day of the month following the final month in which there was compensated service. The report should be completed as usual and marked "Final Compensation Report" in the remarks section at the bottom of the G-440, Report Specifications Sheet.

Once the Railroad Retirement Board receives a "Final Compensation Report," it is forwarded to the Audit and Compliance Section. They will then conduct an investigation to determine if the employer's status should be terminated.

Daily Pay Rate
Employers' annual reports should include an employee's last daily pay rate. The daily pay rate is used in determining the employee's benefit rate under the Railroad Unemployment Insurance Act (RUIA). Failure to report a daily pay rate may result in an employee receiving the minimum RUIA benefit rate until such time as the actual daily pay rate is verified.

An employee's daily pay rate is the basic rate of pay for the last regular job worked for the compensation year. If the employee's daily pay rate is equal to or greater than $99.99, report $99.99. The pay rate includes cost-of-living increases but does not include overtime, arbitrary payments, or special allowances.

Pay, other than on a daily basis, may be converted as follows:

• hourly rate x 8; or

• monthly rate ) 21.75; or

• (annual rate ) months employed) ) 21.75; or

• for mileage rated employees, the rate of pay for the number of miles constituting a basic day as prescribed by the agreement.

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