Quality Reporting Service Center

Appendix I: Electronic File Format, Form BA-3, Annual Report of Creditable Compensation

The information contained in this report, which is required by law under Section 9 of the Railroad Retirement Act (RRA) and Section 6 of the Railroad Unemployment Insurance Act (RUIA), is needed to pay RRA and RUIA benefits. The information is authorized for collection under OMB control number 3220-0008.

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Appendix I: Electronic File Formats

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Appendix VI: Service and Compensation Referrals to Employers

Service and Compensation Referrals

A list of referrals organized in alphabetical order follows. The list includes the reason the referral was created and how to resolve it. Each referral message also indicates whether the original service and compensation (S&C) data or sick pay data was rejected or posted to the employee's record.

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Chapter 10: Employer Verification of Unemployment and Sickness Benefits

Background

Effective January 1, 1990, the Railroad Unemployment Insurance Act (RUIA) requires that "when a claim for benefits is filed with the Railroad Retirement Board (RRB), the RRB shall provide notice of such claim to the claimant's base year employer or employers and afford such employer or employers an opportunity to submit information relevant to the claim before making an initial determination on the claim." This is commonly referred to as the prepayment verification process.

Purpose

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Appendix IV: Table of Earnings Bases and Tax Rates

Maximum Earnings Base and Tax Rate
Tier I			Tier II			RUIA

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Chapter 09: Experience Rated Contribution Rate

Rate Determination Overview

Components of Experience Based Contribution Rate

An employer's experience rated contribution rate is based on benefit charges, expenses, and credits identified below. The first three charges are used in the calculation of the basic contribution rate. The remaining are adjustments to the rate. Section 8(a)(1)(C) identifies eight steps in the calculation of the contribution rate which are described in the section, "Annual Contribution Rate".

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Appendix V: Understanding Edit Checks of Tier I and Tier II Compensation

Why is there a referral “Tier II compensation appears to be under-reported” when there is no reporting instruction that Tier I and Tier II compensation must be equal?

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Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act

Overview

This chapter begins with general information about reimbursement requirements and processing which apply to both reimbursements under Sections 2(f) and 12(o). Next is information specific to Section 2(f) followed by information specific to Section 12(o).

Reimbursement for Benefits Paid by RRB

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Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

Legislative Background

An amendment to the Social Security Act in 1981 provided that certain sick pay is subject to social security taxes. Corresponding legislation amended the Railroad Retirement Tax Act and provided that certain railroad sickness insurance benefits paid after December 31, 1981 are subject to railroad retirement Tier I and Medicare taxes. Included are sickness benefits paid under the Railroad Unemployment Insurance Act (RUIA).

Employers Pay Share of Tax on RRB Sickness Benefits