PART II-RAILROAD RETIREMENT TAX ACT Subchapter A-Tax on Employees Sec. 3201. Rate of tax. Sec. 3202. Deduction of tax from compensation. SEC. 3201. RATE OF TAX. In addition to other taxes, there is hereby imposed on the income of every employee a tax equal to [6-4 percent of so much of the compensation paid to such employee after December 31, 1954, for services rendered by him after such date] (1) 6-4 percent of so much of the compensation paid to such employee for services rendered by him after December 31, 1958, and before January 1, 1962, and (2) 7-4 percent of so much of the compensation paid to such employee for services rendered by him after December 31, 1961, as is not in excess of [$350] $400 for any calendar month[]: Provided, That the rate of tax imposed by this section shall be increased, with respect to compensation paid for services rendered after December 31, 1964, by a number of percentage points (including fractional points) equal at any given time to the number of percentage points (including fractional points) by which the rate of tax imposed with respect to wages by section 3101 at such time exceeds the rate provided by paragraph (2) of such section 3101 as amended by the Social Security Amendments of 1956. SEC. 3202. DEDUCTION OF TAX FROM COMPENSATION. (a) REQUIREMENTS.-The tax imposed by section 3201 shall be collected by the employer of the taxpayer by deducting the amount of the tax from the compensation of the employee as and when paid. If an employee is paid compensation [after December 31, 1954] after December 31, 1958, by more than one employer for services rendered during any calendar month [after 1954] after 1958 and the aggregate of such compensation is in excess of [$350] $400, the tax to be deducted by each employer other than a subordinate unit of a national railway-labor-organization employer from the compensation paid by him to the employee with respect to such month shall be that proportion of the tax with respect to such compensation paid by all such employers which the compensation paid by him [after December 31, 1954] after December 31, 1958, to the employee for services rendered during such month bears to the total compensation paid by all such employers [after December 31, 1954] after December 31, 1958, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than [$350] $400, each subordinate unit of a national railway-labor-organization employer shall deduct such proportion of any additional tax as the compensation paid by such employer [after December 31, 1954] after December 31, 1958, to such employee for services rendered during such month bears to the total compensation paid by all such employers [after December 31, 1954] after December 31, 1958, to such employee for services rendered during such month. (b) INDEMNIFICATION OF EMPLOYER.-Every employer required under subsection (a) to deduct the tax shall be made liable for the payment of such tax and shall not be liable to any person for the amount of any such payment. Subchapter B-Tax on Employee Representative Sec. 3211. Rate of tax. Sec. 3212. Determination of compensation. SEC. 3211. RATE OF TAX. In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to [121⁄2 percent of so much of the compensation, paid to such employee representative after December 31, 1954, for services rendered by him after such date]— (1) 131⁄2 percent of so much of the compensation paid to such employee representative for services rendered by him after December 31, 1958, and before January 1, 1962, and (2) 141⁄2 percent of so much of the compensation paid to such employee representative for services rendered by him after December 31, 1961, as is not in excess of [$350] $400 for any calendar month[]: Provided, That the rate of tax imposed by this section shall be increased, with respect to compensation paid for services rendered after December 31, 1964, by a number of percentage points (including fractional points) equal at any given time to twice the number of percentage points (including fractional points) by which the rate of the tax imposed with respect to wages by section 3101 at such time exceeds the rate provided by paragraph (2) of such section 3101 as amended by the Social Security Amendments of 1956. Subchapter C-Tax on Employers Sec. 3221. Rate of tax. SEC. 3221. RATE OF TAX. [In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 64 percent of so much of the compensation paid by such employer after December 31, 1954, for services rendered to him after December 31, 1954, as is, with respect to any employee for any calendar month, not in excess of $350] (a) In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to— (1) 6 percent of so much of the compensation paid by such employer for services rendered to him after December 31, 1958, and before January 1, 1962, and (2) 74 percent of so much of the compensation paid by such employer for services rendered to him after December 31, 1961, as is, with respect to any employee for any calendar month, not in excess of $400,3 except that if an employee is paid compensation after December 31, [1954] 1958, by more than one employer for services rendered during any calendar month after [1954] 1958 the tax imposed by this section shall apply to not more than [$350] $400 of the aggregate compensation paid to such employee by all such employers after December 31, [1954] 1958, for services rendered during such month, and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that proportion of the tax with respect to such compensation paid by all such employers which the compensation paid by him after December 31, [1954] 1958, to the employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, [1954] 1958, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than [$350] $400, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional tax as the compensation paid by such employer after December 31, [1954] 1958, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, [1954] 1958, to such employee for services rendered during such month. (b) The rate of tax imposed by subsection (a) shall be increased with respect to compensation paid for services rendered after December 31, 1964, by a number of percentage points (including fractional points) equal at any given time to the number of percentage points (including fractional points) by which the rate of the tax imposed with respect to wages by section 3111 at such time exceeds the rate provided by paragraph (2) of such section 3111 as amended by the Social Security Amendments of 1956. SECTION 1. For the purposes of this Act, except when used in amending the provisions of other Acts(a) *** * 3 In line 24 on page 10 of the bill, the period after "$400" should be after the quote. (i) The term "compensation" means any form of money remuneration, including pay for time lost but excluding tips, paid for services rendered as an employee to one or more employers, or as an employee representative [: Provided, however, That in computing the compensation paid to any employee with respect to any calendar month before July 1, 1954, no part of any compensation in excess of $300 shall be recognized, and with respect to any calendar month after June 30, 1954, no part of any compensation in excess of $350 shall be recognized] : Provided, however, That in computing the compensation paid to any employee, no part of any month's compensation in excess of $300 for any month before July 1, 1954, or in excess of $350 for any month after June 30, 1954, and before January 1, 1959, or in excess of $400 for any month after December 31, 1958, shall be recognized. A payment made by an employer to an individual through the employer's payroll shall be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which the payment is made. An employee shall be deemed to be paid, "for time lost" the amount he is paid by an employer with respect to an identifiable period of absence from the active service of the employer, including absence on account of personal injury, and the amount he is paid by the employer for loss of earnings resulting from his displacement to a less remunerative postion or occupation. * BENEFITS SEC. 2. (a) Benefits shall be payable to any qualified employee (i) [for each day of unemployment in excess of seven during the first registration period, within a benefit year, in which he will have had seven or more days of unemployment, and for each day of unemployment in excess of four during any subsequent registration period in the same benefit year, and] for each day of unemployment in excess of four during any registration period, and (ii) for each day of sickness (other than a day of sickness in a maternity period) in excess of seven during the first registration period, within a benefit year, in which he will have had seven or more such days of sickness, and for each such day of sickness in excess of four during any subsequent registration period in the same benefit year, and (iii) for each day of sickness in a maternity period. The benefits payable to any such employee for each such day of unemployment or sickness shall be the amount appearing in the following table in column II on the line on which, in column I, appears the compensation range containing his total compensation with respect to employment in his base year: Provided, however, That if the daily benefit rate in column II with respect to any employee is less than an amount equal to [50] 60 per centum of the daily rate of compensation for the employee's last employment in which he engaged for an employer in the base year, such rate shall be increased to such amount but not to exceed [$8.50] $10.20. The daily rate of compensation referred to in the last sentence shall be as determined by the Board on the basis of information furnished to the Board by the employee, his employer, or both. (c) The maximum number of days of unemployment within a benefit year for which benefits may be paid to an employee shall be one hundred and thirty, and the max.mum number of days of sickness, other than days of sickness in a maternity period, within a benefit year for which benefits may be paid to an employee shall be one hundred and thirty: Provided, however, That the total amount of benefits which may be paid to an employee for days of unemployment within a benefit year shall in no case exceed the employee's compensation in the base year; the total amount of benefits which may be paid to an employee for days of sickness, other than days of sickness in a maternity period, within a benefit year shall in no case exceed the employee's compensation in the base year; and the total amount of benefits which may be paid to an employee for days of sickness in a maternity period shall in no case exceed the employee's compensation in the base year on the basis of which the employee was determined to be qualified for benefits in such maternity period[.] : And provided, further, That, with respect to an employee who has ten or more years of service as defined in section 1(f) of the Railroad Retirement Act of 1937, who did not voluntarily leave work without good cause or voluntarily retire, and who had current rights to normal benefits for days of unemployment in a benefit year but has exhausted such rights, the benefit year in which such rights are exhausted shall be deemed not to be ended until the last day of the extended benefit period determined under the following schedule, and the maximum number of days of, and amount of payment for, unemployment within such benefit year for which benefits may be paid to the employee shall be enlarged to include all compensable days of unemployment within such extended benefit period: If the employee's "years of service" total 10 and less than 15 15 and over_ The extended benefit period shall begin on the first day of unemployment following the day on which the employee exhausted his then current rights to normal benefits for days of unemployment and shall continue for successive fourteen-day periods (each of which periods shall constitute a registration period) until the number of such fourteen-day periods totals 7 (but not more than 65 days) 13 but no such extended benefit period shall extend beyond the beginning of the first registration period in a benefit year in which the employee is again qualified for benefits in accordance with section 3 of this Act on the basis of compensation earned after the first of such successive fourteen-day periods has begun. For an employee who has ten or more years of service, who did not voluntarily leave work without good cause or voluntarily retire, who has fourteen or more consecutive days of unemployment, and who is not a "qualified employee" for the general benefit year current when such unemployment commences but is or becomes a "qualified employee" for the next succeeding general benefit year, such succeeding benefit year shall, in his case, begin on the first day of the month in which such unemployment commences. * QUALIFYING CONDITION SEC. 3. An employee shall be a "qualified employee" if the Board finds that his compensation will have been not less than [$400] $500 with respect to the base year. DISQUALIFYING CONDITIONS SEC. 4. (a-1) There shall not be considered as a day of unemployment or as a day of sickness, with respect to any employee (a-2) There shall not be considered as a day of unemployment, with respect to any employee(i) * (ii) *** ** (iii) subject to the provisions of subsection (b) of this section, any day with respect to which the Board finds that his unemployment was due to a stoppage of work because of a strike in the establishment, premises, or enterprise at which he was last employed, and the Board finds that such strike was commenced in violation of the provisions of the Railway Labor Act or in violation of the established rules and practices of a bona fide labor organization of which he was a member [;]. [(iv) any day which is a Sunday or which the Board finds is generally observed as a holiday in the locality in which he registered for such day, unless such day was immediately preceded by a day of unemployment and immediately followed by a day of unemployment or was the last day in a registration period and was immediately preceded by a day of unemployment: Provided, That if two or more consecutive days are a Sunday and one or more holidays, then with respect to any employee such consecutive days shall not be considered as days of unemployment unless they were immediately preceded by a day of unemployment and immediately followed by a day of unemployment or the last of such days was the last day of a registration period and such days were immediately preceded by a day of unemployment.] CONTRIBUTIONS SEC. 8. (a) Every employer shall pay a contribution, with respect to having employees in his service, equal to the percentage determined as set forth below of so much of the compensation as is not in excess of $300 for any calendar month paid by him to any employee for services rendered to him after June 30, 1939, and before July 1, 1954, and is not in excess of $350 for any calendar month paid by him to any employee for services rendered to him after June 30, 1954, and before January 1, 1959, and is not in excess of $400 for any calendar month paid by him to any employee for services rendered to him after December 31, 1958: Provided, however, That if compensation is paid to an employee by more than one employer with respect to any such calendar month, the contributions required by this subsection shall apply to not more than $300 for any month before July 1, 1954, and to not more than $350 for any month after June 30, 1954, and before January 1, 1959, and to not more than $400 for any month after December 31, 1958, of the aggregate compensation paid to said employee by all said employers with respect to such calendar month, and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that proportion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him after December 31, 1946, to the employee for services during any calendar month after 1946 bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than $300 if such 'month is before July 1, 1954, or less than $350 if such month is after June 30, 1954, and before January 1, 1959, or less than $400 if such month is after December 31, 1958, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional contribution as the compensation paid by such employer after December 31, 1946, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month: 1. With respect to compensation paid prior to January 1, 1948, the rate shall be 3 per centum ; |