Chapter 05: Taxation of Compensation under the Railroad Unemployment Insurance Act
RUIA Tax Withholding Introduction
Unlike compensation under the RRA and the RRTA, the monthly maximum taxable and creditable compensation amount under the RUIA for an employee may be allocated among multiple concurrent employers.
RUIA Tax Withholding from Multiple Employers
If the combined earnings, from two employers, exceed the RUIA monthly maximum. The creditable RUIA compensation may be allocated or prorated between the two employers. The method of prorating is not set by the Railroad Retirement Board, but by agreement between the two employers. Any method that yields the correct total RUIA compensation and produces payment of the RUIA contribution liability is acceptable to the RRB.