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 here .

Employers who use the RRBLINK Internet system to make RUIA contribution deposits have the option to file Form DC-1 on the RRBLINK system .

RRBLINK

Employers are encouraged to make their tax deposits using the RRBLINK system as it is the only system where employers can deposit both Tier taxes (including Medicare) and RUIA contributions. The RRBLINK system offers three methods for making tax deposits:

• Touchtone phone;
   
• PC file transfer; and
   
• The Internet.

Forms necessary to register as a participant in the RRBLINK system may be obtained from the RRB or from US Bank at (888) 273-2265.

RUIA Contribution Rates

Each employer has an individual RIA 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 2004 will notify the employer of their 2005 contribution rate. New employers or employers who do not know their contribution rate and would like to obtain the correct RUIA rate should contact:

Reconcile Compensation and Taxes

The total creditable RUIA compensation reported on Form BA-3a 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:

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.