RDC-1 Submissionss

Employers must submit Form DC-1 , Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act (RUIA) and remit contributions (taxes) to the Bureau of Fiscal Operations (BFO) of the Railroad Retirement Board (RRB). Instructions for filing Form DC-1 are on the form.

Pay.gov

Employers are encouraged to make their RUIA contributions using the Pay.gov system effective after March 14, 2008.

RUIA Contribution rates

Each employer has an individual RUIA contribution rate that is experience rated which means that the rate is based on the actual benefits paid to employees of that employer. An employer's RUIA contribution rate is established annually by the RRB. Notices are released to employers in October each year to notify you of the contribution rate for the upcoming year. So, the notices that are released in October 2007 will notify the employer of their 2008 contribution rate. New employers or employers who do not know their contribution rate should contact:

Quality Reporting Service Center
Railroad Retirement Board
844 North Rush Street
Chicago, Illinois 60611-2092

Reconcile compensation and taxes

The total creditable RUIA compensation reported on Form Form BA-3 in a calendar year should be consistent with the total taxable RUIA compensation reported on Form DC-1 for the same year. Each employer should reconcile these amounts prior to filing the forms. The RRB will contact an employer about any discrepancies but the employer may be subject to penalties and interest at that point.

Errors, penalties and interest

If you discover errors affecting Form DC-1 after the form has been submitted to the RRB, make the adjustment on your next DC-1. If the error also affected the tax liability for the previous year, make the adjustment in your next deposit. Questions about the form and the payment of contributions should be directed to:

Bureau of Fiscal Operations
Railroad Retirement Board
844 North Rush Street
Chicago, Illinois 60611-2092

The penalty for late submission of Form DC-1 is 5 percent a month up to a maximum of 25 percent.

The interest charge for delinquent remittance of contributions is 1 percent a month.