Reporting instructions to employers are prepared and released periodically to representatives of employers covered under the Railroad Retirement and Railroad Unemployment Insurance Acts to assist them in their responsibilities under the Acts. This website version duplicates the material that is released in binder form.

The reporting instructions are maintained by the Compensation and Employer Service Center of the RRB's Office of Programs - Assessment and Training. If you have any questions contact:

Part I	Prerequisite Knowledge for Employer Reporting
Chapter 1	What is the Railroad Retirement Board?
Chapter 2	Employer Coverage Status View presentation on Employer and Employee Coverage Determinations
Chapter 3	The Role of the Certification and Compensation Contact Official
Chapter 4	Reporting Instructions to Employers View presentation on employer reporting responsibilities
Chapter 5	Compensation, Tax, and Benefit Relationships
Part II	Establishment of Employee Records
Chapter 1	Establishing New Records for New Hires
Chapter 2	Employee Name Changes
Chapter 3	Multiple Social Security Numbers
Chapter 4	Form BA-6 , Certificate of Service Months and Compensation
Chapter 5	Employee's Protest of Service and Compensation Record
Part III	Principles of Service and Compensation
Chapter 1	Service Months (Deemed Service Months) View presentation on creditable service
Chapter 2	Employment Relation
Chapter 3	Creditable Maximum Compensation Amounts View presentation on Creditable Compensation Basics
Chapter 4	Taxation of Compensation under the Railroad Retirement Tax Act
Chapter 5	Taxation of Compensation under the Railroad Unemployment Insurance Act
Part IV	Particular Types of Compensation Payments
Chapter 1	Regular Earnings
Chapter 2	Miscellaneous Compensation
Chapter 3	Sick Pay
Chapter 4	Vacation Pay
Chapter 5	Back Pay
Chapter 6	Pay for Time Lost View presentation on pay for time lost
Chapter 7	Separation/Severance Payments and Dismissal Allowances
Chapter 8	Guarantee Payments
Chapter 9	Contract Services
Chapter 10	Various Non-routine Payments Bonus Pay Personal Days Productivity Funds Purchase of Employee Benefits Qualified Stock Option Plans	Retention Pay Holiday Pay Profit Sharing/Loss Sharing Tips Non-Qualified Stock Option Plans
Chapter 11	Compensation from Multiple Employers
Chapter 12	Exclusions to Creditable Compensation
Chapter 13	Selected Fringe Benefits Group Term Life Insurance on an Paid Basis Group Term Life Insurance Reported on an Earned Basis Section 125 cafeteria plan Section 401(k) or Section 457 plans Authority Over Tax Questions
Part V	Reports of Creditable Service and Compensation
Chapter 1	General Information about Types of Reporting Media
Chapter 2	Filing Instructions for Form G-440 , Report Specifications Sheet
Chapter 3	Filing Instructions for Form BA-3 , Annual Report of Creditable Compensation
Chapter 4	Filing Instructions for Form BA-4 , Report of Service and Compensation Adjustment
Chapter 5	Filing Instructions for Form BA-6a , Address Report
Chapter 6	Filing Instructions for Form BA-9 , Report of Separation Allowance or Severance Pay
Chapter 7	Filing Instructions for Form BA-11 , Report of Gross Earnings
Chapter 8	Time Limitations for Adjustment Reports
Chapter 9	Records Retention Requirement
Part VI	Reports Related to Service and Compensation
Chapter 1	Form AA-12 , Notice of Death and Statement of Compensation
Chapter 2	Form G-88A.1 , Request for Verification of Last Day Carried on the Payroll Form G-88A.2 , Request for Service Needed for Eligibility
Chapter 3	Form DC-1 , Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act (RUIA).
Chapter 4	Form CT-1 , Employer's Annual Railroad Retirement Tax Return
Chapter 5	Form W-2 , Wage and Tax Statement Form W-3 , Transmittal of Wage and Tax Statements
Chapter 6	Supplemental Annuity Benefits, Tax Liabilities and Tax Credits (G-88p )
Chapter 7	Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits
Chapter 8	Benefit Recoveries under Sections 12(o) and 2(f)  of the RUIA
Chapter 9	Experience Rated Contribution Rate Rate Determination Overview Benefit Charging Annual Contributions Rate Form ID-40Q, Quarterly Notice Form ID-40R, Annual Notice Coverage Status and Experience Rating Rate Protest
Chapter 10	Employer Verification of Unemployment and Sickness Benefits
Part VII	Additional Communications about Service and Compensation Reports
Chapter 1	Annuity Estimates Operation
Chapter 2	Requests for Adjustments and Clarification Form GL-4, Reject and Error Referral Listing Form GL-24, Advisement of Incorrect Social Security Number Form GL-77a, Report of Incorrect Name
Chapter 3	Form Letter GL-99, Employer's Deemed Service Month Questionnaire
Chapter 4	Form Letter GL-132, Annuitant Return to Service
Chapter 5	Form UI-41 , Supplemental Report of Service or Compensation
Part VIII	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 Adjustment Section B – Form BA-6a , Address Report
Chapter 4	How to Reply to Request from RRB Section A – Form BA-6a , 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
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)
Appendices
App.  I	Cartridge, Disk and File Formats
App. II	Pay for Time Lost Worksheet
App. III	Railroad Retirement Board Jurisdiction Referral Guide
App. IV	Table of Earnings Bases and Tax Rates
App. V	Understanding Edit Checks of Tier I and Tier II Compensation
App. VI	Service and Compensation Referrals to Employers