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Quality Reporting Service Center

 

 

 
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Office Email
QRSC@rrb.gov
Office Phone
(312) 751-4992

Chapter 04: Vacation Pay

Chapter 04: Vacation Pay

 

Chapter Overview

The instructions in this chapter are intended only to provide information on correct reporting of service and compensation in various vacation pay situations. Some examples may not be applicable to every employer.

Vacation Taken

Vacation compensation may be credited to the actual vacation period or may be credited when paid. It is assumed that only current employees with employment rights can actually take a vacation.

  • Read more about Chapter 04: Vacation Pay

Chapter 03: Sick Pay

Chapter 03: Sick Pay

 

Chapter Overview

This chapter provides basic information regarding sick pay. If you make creditable sickness payments and need the Reporting Instructions for Creditable Sickness Payments, you may wish to call or write to the Quality Reporting Service Center (QRSC) at

Quality Reporting Service Center
Railroad Retirement Board
844 North Rush Street, 7th Floor
Chicago, Illinois 60611-1275

Phone: (312) 751-4992

  • Read more about Chapter 03: Sick Pay

Chapter 02: Miscellaneous Compensation

Chapter 02: Miscellaneous Compensation

 

Definition of Miscellaneous Compensation

Miscellaneous compensation is any payment which is subject to Tier I taxes and is creditable as Tier I compensation, but cannot be credited as regular compensation. Miscellaneous compensation, as referred to in these instructions, must meet the following conditions:

  • Read more about Chapter 02: Miscellaneous Compensation

Chapter 01: Regular Earnings

Chapter 01: Regular Earnings

 

Regular Earnings Definition

Regular earnings are payments made for services rendered as an employee. This includes payments to part-time and seasonal employees, as well as regular earnings paid to employees who are not working due to illness, injury, or pregnancy. Any payment made through the regular payroll system is presumed to be regular earnings. Regular earnings are creditable as Tier I, Tier II, and RUIA compensation and generate a service month credit for the month service was performed.

Non-Monetary Earnings

  • Read more about Chapter 01: Regular Earnings

Chapter 04: Form Letter GL-132, Annuitant Return to Service

Chapter 04: Form Letter GL-132, Annuitant Return to Service

 

Why is Form Letter GL-132 Sent?

Form Letter GL-132 is designed to determine if service months, reported after an annuitant's annuity beginning date, are properly credited. An annuity under the Railroad Retirement Act (RRA) is not payable for any month in which an employee works or otherwise earns creditable service from an employer covered under the RRA. If service is reported for a month that is after the month an employee was awarded an annuity under the RRA, a Form Letter GL-132 will be sent to clarify the service.

  • Read more about Chapter 04: Form Letter GL-132, Annuitant Return to Service

Chapter 03: Form Letter GL-99, Employer's Deemed Service Month Questionnaire

Chapter 03: Form Letter GL-99, Employer's Deemed Service Month Questionnaire

 

Deemed Service Months

In order to complete Form Letter GL-99, Employer's Deemed Service Month Questionnaire, an understanding of deemed service months is necessary.

  • Read more about Chapter 03: Form Letter GL-99, Employer's Deemed Service Month Questionnaire

Chapter 02: Requests for Adjustments and Clarifications

Chapter 02: Requests for Adjustments and Clarifications

 

Clarification of Data Sent to the RRB

Employers may receive written requests, in the form of referrals or form letters, for adjustment to, or clarification of, previously submitted service and compensation reports. Some notices are merely advisory in nature about reports that have been processed. Others require a response from the employer in order to process a service and compensation report that is being held in abeyance, or suspended status, while awaiting correction from the employer.

Some of the more common form letters released are explained below.

  • Read more about Chapter 02: Requests for Adjustments and Clarifications

Chapter 01: Annuity Estimates Operations

Chapter 01: Annuity Estimates Operations

 

AESOP

  • Read more about Chapter 01: Annuity Estimates Operations

Chapter 05: Form UI-41, Supplemental Report of Service and Compensation

Chapter 05: Form UI-41, Supplemental Report of Service and Compensation

 

Form UI-41 and UI-41a (Computer Generated)

Forms UI-41 and UI-41a, Supplemental Report of Service or Compensation, are used to obtain reports of compensation at a higher maximum than reported on your annual report. This information may allow your employee to receive additional Unemployment Insurance (UI) or Sickness Insurance (SI) benefits. This form is accepted as valid certification of service and compensation provided it is signed by the contact official or a designee.

  • Read more about Chapter 05: Form UI-41, Supplemental Report of Service and Compensation

Chapter 04: Form Letter GL-132, Annuitant Return to Service

Chapter 04: Form Letter GL-132, Annuitant Return to Service

 

Why is Form GL-132 Sent?

Form Letter GL-132 is designed to determine if service months, reported after an annuitant's annuity beginning date, are properly credited. An annuity under the Railroad Retirement Act (RRA) is not payable for any month in which an employee works or otherwise earns creditable service from an employer covered under the RRA. If service is reported for a month that is after the month an employee was awarded an annuity under the RRA, a Form Letter GL-132 will be sent to clarify the service.

  • Read more about Chapter 04: Form Letter GL-132, Annuitant Return to Service

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