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.
|
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 |
|
|
|
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 |