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Quality Reporting Service Center

 

 

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

Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance or Severance Pay

Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance or Severance Pay

 

Purpose of Form BA-9

Whenever you make separation allowance or severance payments to an employee, such payments are to be reported to the RRB on Form BA-9, Report of Separation Allowance or Severance Pay. This report is needed to establish a disqualification period for unemployment and sickness benefits and to calculate any Separation Allowance Lump Sum benefit due at retirement. Information on Form BA-9 may also be used to make deemed service month determinations.

  • Read more about Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance or Severance Pay

Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report

Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report

 

Purpose of Form BA-6a

Employee address records are maintained for the purpose of mailing to the employee Form BA-6, Certificate of Service Months and Compensation. This report is due by April 1 each year.

Employers are required to file Form BA-6a, "Form BA-6 Address Report" with the RRB if they have hired new employees. If you have no new hires, no address report is necessary.

New and Expanded Fields

  • Read more about Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report

Chapter 04: Filing Instructions for Form BA-4, Report of Creditable Compensation Adjustments

Chapter 04: Filing Instructions for Form BA-4, Report of Creditable Compensation Adjustments

 

Purpose of Form BA-4

Service and compensation that was omitted or incorrectly reported on a previous report can be corrected by filing an adjustment report on Form BA-4, Report of Creditable Compensation Adjustment. Adjustments for any current reporting year earnings, which cannot be included in the annual report, should be submitted on a Form BA-4 and clearly marked as current year adjustments. Otherwise the adjustments will reject from processing and the employer will receive a notification.

Options for Submitting Form BA-4

  • Read more about Chapter 04: Filing Instructions for Form BA-4, Report of Creditable Compensation Adjustments

Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation

Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation

 

Background

Each employer is required by law to submit an annual report of the creditable service and compensation for each employee who performed compensated service in the preceding year. See Section 9 of the Railroad Retirement Act, Section 6 of the Railroad Unemployment Insurance Act, and Section 209.8 of the Railroad Retirement Board's (RRB) Regulations (20 CFR 209.8). Each year employers are reminded of this requirement.

  • Read more about Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation

Chapter 02: Filing Instructions for Form G-440, Report Specifications Sheet

Chapter 02: Filing Instructions for Form G-440, Report Specifications Sheet

 

Purpose of G-440

Every report completed using paper, cartridge, CD-ROM or disk media, must be accompanied by a completed and signed Form G-440, Report Specifications Sheet. If you file by Secure E-mail or FTP, you can fax the Form G-440 to the RRB. Reports filed on via Internet/ERS, do not require Form G-440.

Form G-440 is used for the following purposes:

  • Read more about Chapter 02: Filing Instructions for Form G-440, Report Specifications Sheet

Chapter 01: General Information about Types of Reporting Media

Chapter 01: General Information about Types of Reporting Media

 

Reporting Media

Service and compensation may be reported by using one of following media:

  • 3480 or 3490 compatible cartridge,
  • 3 1/2" floppy diskette;
  • CD-ROM
  • Paper form
  • Internet Employer Reporting System (ERS) (See Part VIII)
  • Secure Email
  • File Transfer Protocol (FTP)

Conventional magnetic tape reels (1600 or 6250 BPI) are not acceptable.

  • Read more about Chapter 01: General Information about Types of Reporting Media

Chapter 05: Taxation of Compensation under the Railroad Unemployment Insurance Act

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

  • Read more about Chapter 05: Taxation of Compensation under the Railroad Unemployment Insurance Act

Chapter 04: Taxable Compensation under the Railroad Retirement Tax Act (RRTA)

Chapter 04: Taxable Compensation under the Railroad Retirement Tax Act (RRTA)

 

Regulations under the Railroad Retirement Tax Act (RRTA)

  • Read more about Chapter 04: Taxable Compensation under the Railroad Retirement Tax Act (RRTA)

Chapter 03: Creditable Maximum Compensation Amounts

Chapter 03: Creditable Maximum Compensation Amounts

 

Maximums and Types of Compensation

The three types of creditable compensation which must be reported are known as Tier I, Tier II, and Railroad Unemployment Insurance Act (RUIA) compensation. The terms refer to three differing compensation maximums.

Employer Notification of Compensation Maximums

  • Read more about Chapter 03: Creditable Maximum Compensation Amounts

Chapter 02: Employment Relation

Chapter 02: Employment Relation

 

Employment Relation Defined

An employee generally has an employment relation beginning with the effective hire date and ending with the effective termination date. Service months may be credited only for months in which an employment relation is maintained. An employment relation is maintained during periods in which active service is not performed because of:

  • Read more about Chapter 02: Employment Relation

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