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
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
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
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
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Chapter 7
Separation/Severance Payments and Dismissal Allowances
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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
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
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).
View presentation on Completing From DC-1 using Pay.gov
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
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
Chapter 1
Introduction
Chapter 2
General Instructions for accessing the ERS system
View presentation on How to Access and Navigate the Employer Reporting System (ERS)
Chapter 3
How to Initiate Service and Compensation ReportsSection A – Form
BA-4 ,
Report of Creditable Compensation Adjustment
View presentation on Form BA-4 Report of Creditable Compensation Adjustments using the ERS system
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