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Chapter 09: Records Retention Requirement

 

 

 
  1. Home
  2. Rail Employer Reporting Instructions (RERI)
  3. Part V - Reports of Creditable Service and Compensation
  4. Chapter 09: Records Retention Requirement
 
 

Topics

  • Part I - Prerequisite Knowledge for Rail Employer Reporting
  • Part II - Establishment of Employee Records
  • Part III - Principles of Service and Compensation
  • Part IV - Particular Types of Compensation Payments
  • Part V - Reports of Creditable Service and Compensation
    • Chapter 01: General Information about Types of Reporting Media
    • Chapter 02: Filing Instructions for Form G-440, Report Specifications Sheet
    • Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation
    • Chapter 04: Filing Instructions for Form BA-4, Report of Creditable Compensation Adjustments
    • Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report
    • Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance or Severance Pay
    • Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings
    • Chapter 08: Time Limitations for Adjustment Reports
    • Chapter 09: Records Retention Requirement
  • Part VI - Reports Related to Service and Compensation
  • Part VII - Additional Communications about Service and Compensation Reports
  • Part VIII - Employer Reporting System (ERS) Internet User Instructions
  • Appendices
Chapter 09: Records Retention Requirement

 

pdf icon RERI-Part V_CH 9 (29.66 KB)

 

Retention Requirements

Employers are required (20 CFR 209.16) to retain payroll records on which service and compensation reports are based for five years after the due date of the compensation report or the date that the Railroad Unemployment Insurance Act contribution to which they relate is paid, whichever is later. For example, the payroll records for 2006 (for which compensation was due to be reported by the last day of February 2007) are to be retained until March 1, 2012.

Exception

In the event of a dispute of the compensation report, the records must be retained as long as the dispute is held open. Disputes include any requests from the RRB for reconciliation of report data that were made within the five-year period and which remain outstanding.

 

‹ Chapter 08: Time Limitations for Adjustment Reports | Up | Part VI - Reports Related to Service and Compensation ›

 

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Last updated: 06/02/2017