Prepared by:
Quality Reporting Service Center
Railroad Retirement Board
844 North Rush Street
Chicago, Illinois 60611-2092
Phone: |
(312) 751-4992 |
Fax: |
(312) 751-7190 |
E-mail: |
QRSC@rrb.gov |
Please share this information with the appropriate members of your staff who
file service and compensation reporting forms for employees of your
organization.
Purpose The purpose of this program letter is to instruct employers
on how to complete Form BA-3a/d, Annual Report(s) of Creditable Compensation,
Form BA-4, Report of Creditable Compensation Adjustment and Form G-440, Report
Specifications Sheet for Canadian employees who do not have a United States
(U.S.) social security number (SSN).
Background The Railroad Retirement Board (RRB) has experienced
difficulties in recording and documenting earnings data for Canadian employees
who reside in Canada and do not have a valid U.S. SSN but perform service in the
U.S. for an employer covered under the Railroad Retirement Act (RRA) and the
Railroad Unemployment Insurance Act (RUIA). The problem exists because Canadian
employees cannot receive an SSN due to policy changes by the Social Security
Administration in 1996.
Important Reporting Notice Effective Immediately employers can no
longer report service and compensation to the RRB using pseudo numbers (i.e.
numbers beginning with "999" or "000" plus the payroll number) for Canadian
employees without a valid U.S. SSN. Employers are required to either report
service and compensation for a Canadian employee by using a valid U.S. SSN as
required by law or a Canadian Social Insurance Number (SIN). Employers should
only use the Canadian SIN if the employee does not have an authorized U.S. SSN.
Employers should file reports for Canadian employees with a valid U.S. SSN in
accordance with the Reporting Instructions to Employers manual. Instructions on
how to report earnings to the RRB in the various media formats for employees who
do not have a valid U.S. SSN are explained below.
Electronic Form Instructions To insure proper crediting of service and
compensation for Canadian employees who do not have U.S. SSNs, please take the
following action:
Annual/Adjustment (Forms BA-3a/d & Form BA-4):
- Enter the Payroll ID or formerly used Pseudo SSN in record positions 9 -
18
- Enter the Canadian Social Insurance Numbers (SIN) record positions 19 - 27
- Enter **** in record positions 74 - 77. .
Paper Form Instructions
To insure proper crediting of service and compensation for Canadian employees
who do not have U.S. SSNs, please take the following action:
Annual Reports (Form BA-3a):
- Enter only the Canadian Social Insurance Number in Item 6
- Enter **** in Item 12 to identify Canadian employees without a U.S. SSN.
- Enter on the bottom of the report in Red Ink & Bold Print the following:
"Report Includes Canadian Social Insurance Numbers".
Adjustment (Form BA-4):
- Enter only the Canadian Social Insurance Number in Item 6
- Enter an ** next to the name (item 7) for each Canadian employee without a
U.S. SSN.
- Enter on the bottom of the report in Red Ink & Bold Print the following:
"Report Includes Canadian Social Insurance Numbers".
Accompanying Form (Form G-440):
- Complete all sections of the G-440, Report Specifications Sheet in the
usual manner for both paper or magnetic media reports
- Enter in the Remarks Section of the Form G-440 in Red Ink & Bold Print the
following: "Report Includes Canadian Social Insurance Numbers" for both paper
and magnetic media reports.
Further Filings Instructions
Employers may not file any service and compensation reports for Canadian
employees through the Employer Reporting System (ERS) using an employee's
Canadian SIN. An employer may however submit Canadian employee reports to the
RRB on separate paper forms, magnetic tape, diskette or CD-Rom.
Mailing Instructions
Employers should mail all magnetic media and paper reports for Canadian
employees without a U.S. SSN to the following address:
U.S. Railroad Retirement Board
Office of Programs - CES, 6th Floor
Attention: Non-Resident Alien Project - QRSC Section
844 N. Rush Street
Chicago, Illinois 60611-2092
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