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Labor Employer Reporting
Table of Contents
January 2008  

Labor Reporting Instructions are prepared and released periodically to National Reporting Officers of railway labor organizations covered under the Railroad Retirement and Railroad Unemployment Insurance Acts to assist them in their responsibilities under the Acts. This web site version duplicates the material that is released in binder-form.
 
Part I Part II Part III Part IV Part V Part VI Part VII Part VIII Appendices Exhibits

 
Part I Prerequisite Knowledge for Employer Reporting
'' Chapter 1 What is the Railroad Retirement Board?
'' Chapter 2 The Role of the National Reporting Officer
'' Chapter 3 Reporting Instructions to Labor Employers
'' Chapter 4 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 RUIA Compensation from Multiple Employers
'' Chapter 3 Delegate Service and other Exclusions to Creditable Compensation
'' Chapter 4 Selected Fringe Benefits
'' Chapter 5 Vacation Pay
'' Chapter 6 Back Pay
'' Chapter 7 Pay for Time Lost
'' Chapter 8 Separation/Severance Payments and Dismissal Allowances
'' Chapter 9 Guarantee Payments
'' Chapter 10 Miscellaneous Compensation and Sick Pay
'' Chapter 11 Contract Services
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 Related Reporting Responsibilities and Taxes
'' Chapter 1 Form AA-12 PDF Document, Notice of Death and Statement of Compensation
'' 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).
'' 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
'' Chapter 7 Form ID-6, Transmittal of Tier I Tax Transactions on 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
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 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
  • Section B – Form BA-6a PDF Document, Address Report
'' 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 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

Appendices  
'' App.  I Cartridge, Disk and File Formats
'' App. II Railroad Retirement Board Jurisdiction Referral Guide
'' App. III National Reporting Officer Position Description
'' App. IV Instructions for Form OE-1a
'' App. V Instructions for Form OE-1
'' App. VI Table of Earnings Bases and Tax Rates
'' App. VII Understanding Edit Checks of Tier I and Tier II Compensation
'' App. VIII Service and Compensation Referrals


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Date posted: 03/08/2012
Date updated: 03/08/2012