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Quality Reporting Service Center

 

 

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

Chapter 01: Service Months

Chapter 01: Service Months

 

Service Month Defined

A service month is any calendar month, or any part of a calendar month that an employee receives compensation for services performed for a railroad employer; or a period of time for which an employee receives compensation which is paid for time lost as an employee. A service month is a unit of credit used to determine eligibility for railroad retirement, unemployment and sickness benefits, as well as the amount of such benefits.

Service Months Reported by Labor Employers

  • Read more about Chapter 01: Service Months

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

  • Read more about Chapter 03: Creditable Maximum Compensation Amounts

Chapter 10: Records Retention Requirement

Chapter 10: Records Retention Requirement

 

Retention Requirements

  • Read more about Chapter 10: Records Retention Requirement

Chapter 09: Time Limitations for Adjustment Reports

Chapter 09: Time Limitations for Adjustment Reports

 

Time Limitations Under the RRA

Section 9 of the Railroad Retirement Act (RRA) provides that the RRB's records of service and compensation are conclusive as to the amount of compensation paid during the period covered by the report, unless an error is called to the RRB's attention within four years of the day on which the report was required to be made. Employers are required to file with the RRB, on or before the last day of February, an annual report of service and compensation for employees who performed compensated service in the preceding calendar year.

  • Read more about Chapter 09: Time Limitations for Adjustment Reports

Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings

Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings

 

Purpose of Gross Earnings Report

The Form BA-11, Gross Earnings Report, is used to obtain the actual gross earnings of a sample group of covered employees. The data collected in the gross earnings is used to estimate future tax income and to compute taxes owed for the financial interchange between the Railroad Retirement and Social Security/Medicare programs.

  • Read more about Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings

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

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

 

Purpose of Form BA-9

  • Read more about Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance and 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 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. An employment relation is maintained during periods in which active service is not performed because of:

  • furlough;
  • authorized leave of absence; or
  • continuous disability.

Employment relation ends

An employment relation ends when an employee:

  • Read more about Chapter 02: Employment Relation

Pagination

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