Employer Exchange - February 2003

Annual Reports Due February 28, 2003

The following reports are to be postmarked by the last day of February.

BA-3a, Annual Report of Service and Compensation, with accompanying Form

G-440, due to RRB.

BA-11, Gross Earnings Report, with accompanying Form G-440, due to RRB.

CT-1, Employer's Annual Railroad Retirement Tax Return, due to IRS.

W-2, Wage and Tax Statement, due to SSA.

W-3, Transmittal of Income and Tax Statements, due to SSA.

Employers who do not have creditable service and compensation to report for the previous calendar year must advise the Railroad Retirement Board, RRB, of this fact in writing on the Form BA-3a, or by filing Form G-440 and checking the appropriate item.

Employers who have no employees with social security numbers ending with the digits "30" should submit Form BA-11 stating "no employees to report" or e-mail actuary@rrb.gov. The e-mail subject line should state "Form BA-11", and the message should include your BA number, railroad name, the statement "No employees to report on Form BA-11" and a contact official name and phone number.

We Need Your Employees' Correct Addresses

Every year the RRB releases a Form BA-6, Certificate of Service Months and Compensation, [O1]to all employees detailing their service and compensation for the past 4 years. It is vital that we obtain the correct address for your employees so the certificates are not delayed. Some employers were mailed an Address Report in December 2002 to obtain outstanding employee addresses. We thank those employers who completed and returned this information. We ask those that have not yet done so to send them in as soon as possible. If you are a new employer, please submit addresses for all your employees; existing employers are only required to submit addresses for new employees. The deadline for all address information is April 1st.

National Employer Training Seminar, August 6 - 8, 2003

Chicago, Illinois

The RRB is presenting the fifth National Employer Training Seminar, August 6 - 8, 2003 at the Radisson Hotel and Suites in Chicago, IL. Take this opportunity to increase your knowledge and meet representatives from the RRB and other agencies that affect the Railroad Retirement System. In the coming months, you will receive registration materials that will include a description of all the sessions. The information will also be available on the RRB website at www.rrb.gov. We look forward to seeing all of you in Chicago in August.

Employer Internet Reporting

In issue XXI, we reported that the web-based Form DC-1, Employers Quarterly Report of Contributions under the RUIA, became fully operational March 25, 2002 on the RRBLINK Internet site. Over 20% of the covered employers now file their Forms DC-1 on the Internet. This level of participation is good, but we would like to increase participation. Use of the Internet form is more efficient and reduces errors. To start filing your Forms DC-1 on the Internet, contact Tim Johnson at US Bank, telephone 1-888-273-2265 or e-mail Tim.R.Johnson@usbank.com.

Over the past year, the RRB has developed an Internet site exclusively for employer reporting as well as an authorization system that controls access to that site. For security and privacy, employers will have access only to their data and an employer may limit access for their staff to specific forms and actions. The first three forms that will be available on the employer site are Form BA-4, Report of Creditable Compensation Adjustments, Form BA-6a, Form BA-6 Address Report, and Form GL-129/129a, Request for Verification of Service and Compensation. Several employers are currently assisting us in testing the site.

We plan to offer Internet reporting to all interested employers. When testing is completed, we will send employers a letter with instructions for using the site and an Application for Employer Reporting System Access. The letter and application will also be available at www.rrb.gov. Watch the web site for the latest information.

Get a head start. If you wish to help test by filing Form BA-4s and BA-6as on the Internet, contact Carol Arnold, System Administrator, at (312) 751-4833 or e-mail her at webcomments@rrb.gov.

Employer Coverage Status

If your organization has experienced changes in ownership or operations (for example, a merger or corporate dissolution), notify us immediately so we can evaluate its impact on coverage. RRB regulations state that it is the duty of each employer to promptly notify the RRB in the event of changes that may affect its coverage status. Coverage changes should be addressed to the Chief of Audit and Compliance or call (312) 751-4319.

RUIA Surcharge in Calendar Year 2003

The Railroad Unemployment and Insurance Act (RUIA) provides for a surcharge in the event the RUI account balance falls below certain levels as of June 30th of each year. A surcharge of 2.5% was added to the basic RUIA tax rate for each established employer beginning January 1, 2003. RUIA tax rates will range from 3.15% (minimum basic rate of 0.65% plus the 2.5% surcharge) to a maximum of 12%.

CD ROM Reporting Program Update

The RRB currently has an enhanced version of the RRB Employer Reporting PC Program on CD-ROM which is compatible with Windows 2000 and Windows Office XP operating system.

This latest version allows employers to: prepare annual service and compensation reports for both United States and Canadian employees; load the program to a hard drive for individual use; or load the program to a network environment for shared use. Contact a Compensation Reporting Specialist at (312) 751-4992 or by e-mail at qrsc@rrb.gov if you would like the enhanced version. We urge you to file using this automated program instead of filing a paper report.