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Employer Reporting Instructions (ERI)
Table of Contents
December 2007  

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:

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

Phone: (312) 751-4992
E-mail: QRSC@rrb.gov

 
Part I Part II Part III Part IV Part V Part VI Part VII Part VIII Appendices Exhibits

  • Section B – Form BA-6a PDF Document, Address Report
  • Part I Prerequisite Knowledge for Employer Reporting
    '' Chapter 1 What is the Railroad Retirement Board?
    '' Chapter 2 Employer Coverage Status
    View RRBVision Presentation View presentation on Employer and Employee Coverage Determinations Read RRB's external link disclaimer
    '' Chapter 3 The Role of the Certification and Compensation Contact Official
    '' Chapter 4 Reporting Instructions to Employers
    View RRBVision Presentation View presentation on employer reporting responsibilities Read RRB's external link disclaimer
    '' 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 PDF Document, 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 RRBVision Presentation View presentation on creditable service Read RRB's external link disclaimer
    '' Chapter 2 Employment Relation
    '' Chapter 3 Creditable Maximum Compensation Amounts
    View RRBVision Presentation View presentation on Creditable Compensation Basics Read RRB's external link disclaimer
    '' 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 RRBVision Presentation View presentation on pay for time lost Read RRB's external link disclaimer
    '' Chapter 7 Separation/Severance Payments and Dismissal Allowances  View RRBVision Presentation View presentation on separation allowance Read RRB's external link disclaimer
    '' 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 PDF Document, Report Specifications Sheet
    '' Chapter 3 Filing Instructions for Form BA-3 PDF Document, Annual Report of Creditable Compensation
    '' Chapter 4 Filing Instructions for Form BA-4 PDF Document, Report of Service and Compensation Adjustment
    '' Chapter 5 Filing Instructions for Form BA-6a PDF Document, Address Report
    '' Chapter 6 Filing Instructions for Form BA-9 PDF Document, Report of Separation Allowance or Severance Pay
    '' Chapter 7 Filing Instructions for Form BA-11 PDF Document, 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 PDF Document, Notice of Death and Request for Service Needed for Eligibility
    '' Chapter 2 Form G-88A.1 PDF Document, Request for Verification of Last Day Carried on the Payroll
    Form G-88A.2 PDF Document, Request for Service Needed for Eligibility
    '' Chapter 3 Form DC-1 PDF Document, Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act (RUIA).
    View RRBVision Presentation View presentation on Completing From DC-1 using Pay.gov Read RRB's external link disclaimer
    '' Chapter 4 Form CT-1 PDF Document, Employer's Annual Railroad Retirement Tax Return
    '' Chapter 5 Form W-2 PDF Document, Wage and Tax Statement
    Form W-3 PDF Document, Transmittal of Wage and Tax Statements
    '' Chapter 6 Supplemental Annuity Benefits, Tax Liabilities and Tax Credits (G-88p PDF Document)
    '' 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 PDF Document, 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
    View RRBVision Presentation View presentation on How to Access and Navigate the Employer Reporting System (ERS) Read RRB's external link disclaimer
    View RRBVision Presentation
    View presentation on Employer Reporting System (ERS.NET) Enhancements Read RRB's external link disclaimer
    '' Chapter 3 How to Initiate Service and Compensation Reports

    Section A – Form BA-4 PDF Document, Report of Creditable Compensation Adjustment View RRBVision Presentation View presentation on Form BA-4 Report of Creditable Compensation Adjustments using the ERS system Read RRB's external link disclaimer

    Section B – Form BA-6a PDF Document, Address Report
    Section C – Form BA-3, Annual Report of Creditable Compensation
    Section D – Form BA-11, Report of Gross Earnings

    '' Chapter 4 How to Reply to Request from RRB
    • Section A – Form BA-6a PDF Document, Address Report
    • Section B – Form GL-129a PDF Document, Record of Employer Determination on Employee Protest
    • Section C – Form ID-4k, Prepayment Notice of Employee’s Applications and Claims for Benefits under the Railroad Unemployment Insurance Act
    • Section D – Form ID-4E, Notice of RUIA Claim Determinations
    '' 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
    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

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    Link to RECOVERY.gov
    RECOVERY.GOV
    Link to USA.gov: The U.S. government's official web portal. U.S. Railroad Retirement Board
    844 North Rush Street
    Chicago IL, 60611-2092
    Toll Free: (877) 772-5772
    TTY: (312) 751-4701
    Directory: (312) 751-4300
    Locate an RRB office near you
    RRB Home Page
         
         
    Date posted: 03/08/2012
    Date updated: 03/08/2012