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by all said employers with respect to such 845.21 References to forms.
calendar month, and each employer other 345.22 Appeals.
than a subordinate unit of a national 345.24 Records.
rallway-labor-organization employer shall be AUTHORITY: The provisions of this part
lable for that proportion of the contribution 845 issued under sec. 12, 52 Stat. 1107, as
with respect to such compensation pald by
all such employers which the compensation amended; 45 U.S.C. 362. Interpret or apply sec. 8, 52 Stat. 1102, as amended; 45 U.S.C.
paid by him after December 81, 1946, to the 358.
employee for services during any calendar
month after 1946 bears to the total com§ 345.1 Statutory provisions.
pensation paid by all such employers after
December 31, 1946, to such employee for seryEvery employer shell pay a contribution,
ices rendered during such month; and in the with respect to having employees in his
event that the compensation so paid by such service, equal to the percentage determined
employers to the employee for services ren. as set forth below of so much of the com
dered during such month is less than $300 pensation as is not in excess of $300 for any calendar month paid by him to any employee
if such month is before July 1, 1954, or less
than $350 17 such month is after June 30, for services rendered to him after June 30,
1954, and before June 1, 1959, or less than 1939, and before July 1954, and is not in excess of 8360 for any calendar month paid
$400 If such month is after May 31, 1959,
each subordinate unit of a national rallwayby him to any employee for services rendered
labor-organization employer shall be liable to him after June 30, 1964, and before Juno
for such proportion of any additional con. 1, 1959, and is not in excess of $400 for any calendar month pald by him to any employee
tribution as the compensation paid by such
employer after December 31, 1946, to such for services rendered to him after May 81,
employee for services rendered during such 1959: Provided, however, That I compensa
month bears to the total compensation pald tlon 18 paid to an employee by more than one employer with respect to any such cal
by all such employers after December 31, 1946. endar month, the contributions required
to such employee for services rendered durby this subsection shall apply to not moro
ing such month: than 8800 for any month before July 1, 1954,
1. With respect to compensation pald prior and to not more than $350 for any month
to January 1, 1948, the rate shall be s per after June 30, 1954, and before June 1,
centum; 1959, and to not more than 8400 for any
2. With respect to compensation paid after month after May 31, 1959, of the aggre the month in which this Act was amended gate compensation paid to said employee in 1959, the rate shall be as follows:
The rate with respect to comI the balance to the credit of the rallroad unemployment pensation paid during the
insurance account as of the close of business on Septem next succeeding calendar year ber 30, of any year, as determined by the Board, is shall be (percent) — $450,000,000 or mord
14 $400,000,000 or more but less than $450,000,000
2 $350,000,000 or more but less than $400,000,000.
24 $300,000,000 or more but less than $350,000,000.
3 Less than $800,000,000.-.-.
*3% . (Effective with respect to compensation paid after December 31, 1963, this 334 percent is changed to 4 percent (section 303(a), Public Law 88–133, 77 Stat. 222).)
As soon as practicable following the enact Notwithstanding the provisions of section ment of this Act, the Board shall determine 8(a)2 of the Rallroad Unemployment and proclaim the balance to the credit of the Insurance Act, the rate of contribution account as of the close of business on Sep required to be paid under the Rallroad Un. tember 30, 1947, and on or before December employment Insurance Act by every em81 of 1948 and of each succeeding year, the ployer as defined in such Act shall be 4 per Board shall determine and proclaim the centum with respect to compensation as debalance to the credit of the account as of fined in such Act, paid after December 31, the close of business on September 30 of 1961, and before January 1, 1964. (Section such year; and in determining such balance 5 of the Temporary Extended Rallroad Unas of September 80 of any year, the balance employment Benefits Act of 1961.) to the credit of the rallroad unemployment The contributions required by this Act Insurance administration fund as of the shall be collected and paid quarterly or at close of business on such date shall be such other times and in such manner and deerned to be a part of the balance to the under such conditions not inconsistent with credit of such account. (Section 8(a) of the this Act as may be prescribed by Regulations Railroad Unemployment Insurance Act.) of the Board, and shall not be deducted, in
whole or in part, from the compensation of ing percentages of the amount of comemployees in the employer's employ. It a
pensation paid to any employee for emcontribution required by this Act is not
ployment on and after July 1, 1939: paid when due, there shall be added to the amount payable (except in the case of ad.
Percent justments made in accordance with the pro (1) July 1, 1939 through Dec. 31, 1947.-. 3 visions of this Act) interest at the rate of 1 (2) Jan. 1, 1948 through Dec. 31, 1955.- / per centum per month or fraction of a month (3) Jan. 1, 1956 through Dec. 31, 1956... 14 from the date the contribution became due (4) Jan. 1, 1957 through Dec. 31, 1957.-- 2 until paid. Any interest collected pursuant
(5) Jan. 1, 1958 through Dec. 31, 1958... 24 to this subsection shall be credited to the (6) Jan. 1, 1959 through May 31, 1959.- 3 account. (Section 8(g) of the Rallroad Un (7) June 1, 1959 through Dec. 31, 1981.. 3% employment Insurance Act.)
(8) Jan. 1, 1962 through Dec. 81, 1968... 4 All provisions of law, including penalties,
(9) Each succeeding calendar year, the applicable with respect to any tax imposed
applicable percentage specified in by the provisions of the Railroad Retirement
$ 845.1 of these regulations. Tax Act, insofar as applicable and not in (b) If compensation is paid by more consistent with the provisions of this Act,
than one employer to an employee with shall be applicable with respect to the con
respect to employment during the same tributions required by this Act: Provided, That all authority and functions conferred
calendar month, and if the aggregate by or pursuant to such provisions upon any
compensation paid to such employee by officer or employee of the United States, ex
all employers is more than $400 for the cept the authority to institute and prosecute, calendar month, then there shall be inand the function of instituting and prose cluded in the measure of each such emcuting, criminal proceedings, shall, with re ployer's contribution only that proporspect to such contributions, be vested in and
tion of $400 which the amount paid by exercised by the Board or such officers and
him to the employee for the month bears employees of the Board as it may designate therefor. (Sec. 8(b) of the Railroad Unem
to the aggregate compensation paid to ployment Insurance Act.)
such employee by all employers for that • • . For the purposes of determining
month: Provided, however, the amount of contributions due pursuant
(1) If such aggregate compensation is to this Act, employment after June 30, 1940, paid by two or more employers, only one in the service of a local lodge or division of of whom is an employer other than a à railway-labor-organization employer or as subordinate unit of a national railwayan employee representative shall be disre
labor-organization employer, and if the garded. For purposes of determining the amount of contributions due pursuant
compensation paid to the employee by to this Act, employment as a delegate to a
the employer other than a subordinate national or international convention of a
unit equals or exceeds $400 for the railway labor organization defined as an month, then no subordinate unit shall "employer" ••• shall be disregarded If the be liable for any contribution with reindividual having such employment has not spect to the compensation paid by it to previously rendered service, other than as such employee for that month, and the such a delegate, which may be included in measure of the contribution of the embis "years of service" for the purposes of the ployer other than a subordinate unit Railroad Retirement Act. (Section 1(g) of with respect to the compensation paid the Railroad Unemployment Insurance Act.) by him to such employee for that month (Board Order 59-219, 24 F.R. 10199, Dec. 17, shall be $400. 1959, as amended by Board Order 62-17, 27
(2) If such aggregate compensation is F.R. 1415, Feb. 15, 1962; Board Order 63-198,
paid by two or more employers other 28 F.R. 13360, Dec. 10, 1963; Board Order 66– 181, 31 F.R. 16265, Dec. 20, 1966)
than a subordinate unit of a national
railway-labor-organization employer, § 345.2 Employers' contributions. and by one or more subordinate units of The $400 specified in this section is
a national railway-labor-organization the maximum compensation per em
employer, and if the total compensation ployee per month subject to contribu
paid to the employee by the employers tions after May 31, 1959, with respect
other than a subordinate unit equals or to services rendered after that date.
exceeds $400 for the month, then no sub
ordinate unit shall be liable for any conMaximum compensation amounts sub
tribution with respect to the compenject to contributions, and allocations, for
sation paid by it to such employee for prior periods are shown in § 345.1.
that month, and the measure of the con(a) Except as provided in paragraph tribution of each employer other than a (b) of this section, every employer shall subordinate unit shall be that proportion pay a contribution equal to the follow of $400 which the compensation paid by
such employer to the employee for the punched tabulating cards or magnetic month bears to the total compensation tape in lieu thereof), paid to such employee by all such em (b) A monthly report of compensaployers other than a subordinate unit tion adjustments, on Form BA-4, for that month.
(c) A summary of compensation ad(3) If such aggregate compensation is justments reported for the quarter, on paid by two or more employers, only one Form BA-5 and of whom is a subordinate unit of a na (d) A summary report of compens&tional railway-labor-organization em tion for the calendar year, on Form ployer, and if the total compensation BA-5. paid to the employee by all employers [Board Order 66–123, 31 FR. 15238, Dec. 6, other than the subordinate unit is less 1966) than $400 for the month, then the meas $ 345.5 Employers' contribution ure of the contribution of each em
ports. ployer other than the subordinate unit shall be the full amount of compensa
(a) General. (1) Except as provided
in subparagraph (2) of this paragraph, tion paid by him to such employee for
every employer shall, for the period that month, and the measure of the con
of three calendar months ending Septribution of the subordinate unit of a
tember 30, 1939, and for each subsenational railway-labor-organization em.
quent period of three calendar months ployer shall be $400 less the total com
ending December 31, March 31, June 30 pensation paid to such employee for that
and September 30, respectively, of each month by all other employers.
year, prepare a contribution report, in (4) If such aggregate compensation
duplicate, on Form DC-1. is paid by one or more employers other
(2) (i) If an employer was covered by than a subordinate unit of a national
the Act during an entire calendar year, railway - labor - organization employer
and if the creditable compensation reand by two or more subordinate units of
ported during such year, multiplied by national railway-labor-organization
the contribution rate for the following employer, and if the total compensation
year produces an amount of less than paid to the employee by all employers
$100, the employer may elect to make a other than the subordinate units is less
single contribution report for such folthan $400 for the month, then the meas
lowing year. ure of the contribution of each employer other than the subordinate units shall
(ii) Except as otherwise provided by
agreement with the Board, each embe the full amount of compensation paid
ployer is required to file a separate by him to such employee for that month,
contribution report, and consolidated and the measure of the contribution of
contribution reports of parent and subeach subordinate unit of the national
sidiary corporations are not permitted railway - labor - organization employer
(iil) Contribution reports of employshall be that proportion of $400 less the total compensation paid to such em
ers who are required by State laws to ployee for the month by all employers
pay compensation on a weekly basis shall
include with respect to such compensaother than the subordinate units which
tion all pay roll weeks in which all or the the compensation paid by such subordinate unit to the employee for that month
major part of the compensation falls bears to the total compensation paid to
within the period for which the reports such employee by all such subordinate
are required. units for that month.
(b) Compensation to be reported on
Form DC-1 for employers required to [Board Order 59–219, 24 F.R. 10199, Dec. 17, 1959, as amended by Board Order 62–17, 27
pay contributions quarterly. Employers F.R. 1416, Feb. 15, 1962]
shall enter on the employer's quarterly
contribution report, prior to any addi& 345.4 Employers' reports of compen
tions or subtractions, the amount of sation of employees.
creditable conpensation appearing on Each employer shall continue to file
payrolls or other disbursement docuwith the Board, in accordance with the ments for the corresponding quarter as requirements of $ 250.3 of this chapter, the amount of creditable compensation as amended, reports of the compensa from which the contribution payable for tion of each employee, consisting of: that quarter is to be computed.
(a) A report of compensation for the (c) Compensation to be reported on calendar year on Form BA-3a (or Form DC-1 for employers qualified to
pay contributions annually. If an em Board. An employer will not be excused ployer is qualified and has elected to pay from making a contribution report for contributions annually, the total credit the reason that no form has been furnable compensation reported on Form ished to such employer. Application BA-5, prior to any additions or sub should be made to the Board for the tractions, shall be entered on the em prescribed forms in ample time to have ployer's annual contribution report for the contribution report prepared, verithe corresponding calendar year as the fied, and filed with the Board on or beamount of creditable compensation from fore the due date. Contribution reports which the contribution payable for that shall be carefully prepared so as to set calendar year is to be computed.
forth fully and clearly the data called for (Board Order 52-61, 17 FR. 2303, Mar. 18, therein. Contribution reports which 1952, as amended by Board Order 65-325, 20 have not been so prepared will not be F.R. 9009, Dec. 8, 1955; Board Order 66–123,
accepted, and the submission thereof 31 F.R. 15239, Dec. 6, 1966)
shall have no effect whatever. In case § 345.6 Final employers' contribution the prescribed form has not been obreports.
tained, a statement made by the em
ployer disclosing the period covered and Upon termination of employer status,
the amount of compensation with reas determined under $8 202.11 and
spect to which the contribution is re202.12 of this chapter, the last contribu
quired may be accepted as a tentative tion report of the employer on Form
contribution report if accompanied by DC-1 shall be marked “Final contribu
the amount of contribution due. If filed tion report. Such contribution report
within the prescribed time the statements shall be filed with the Board on or before
so made will relieve the employer from the sixtieth day after the final date for which there is paid compensation with
liability for the penalty imposed for the
delinquent filing of the contribution rerespect to which contribution is re
port: Provided, That the failure to file quired. The period covered by each such
a contribution report on the prescribed contribution report shall be plainly
form is not attributable to the fault of written thereon, indicating the final date
the employer: And provided further, for which compensation is paid.
That without unnecessary delay such There shall bc executed as part of each
tentative report is supplemented by a such final contribution report a state
contribution report made on the proper ment giving the address at which com
form. pensation records will be kept and the
[Board Order 47-123, 12 F.R. 2329, Apr. 9, name of the person keeping the records. [Board Order 47-123, 12 F.R. 2329, Apr. 9, 1947)
§ 345.9 Place and time for filing em.
ployers' contribution reports. 8 345.7 Execution of employers' contribution reports.
Each employer's contribution report
shall be filed with the Director of Budget Each contribution report on Form
and Fiscal Operations, Railroad RetireDC-1 shall be signed by (a) the individ
ment Board, 844 Rush Street, Chicago ual, if the employer is an individual; (b)
11, Illinois, the president, vice president, or other
(a) Except as provided in paragraph duly authorized officer, if the employer is
(b) of this section, the employer's cona corporation; or (c) a responsible and
tribution report for each quarterly peduly authorized member or officer hay
riod shall be filed on or before the last ing knowledge of its affairs if the em
day of the second calendar month folployer is a partnership or other unincor
lowing the period for which it is made, porated organization.
If such last day falls on Saturday, Sun(Board Order 54-253, 19 F.R. 7265, Nov. 9,
day, or a national legal holiday, the re1954)
port may be filed on the next following $ 345.8 Prescribed forms for employ. business day. If mailed, reports must be ers' contribution reports.
postmarked on or before the date on Each employer's contribution report, which the report is required to be filed. together with any prescribed copies and (b) For eligible employers who have supporting data, shall be filled out in elected to report contributions annually accordance with the instructions and in accordance with $ 345.5(a) (2), the regulations applicable thereto. The pre contribution report shall be filed on or scribed forms may be obtained from the before the last day of the second calen
dar month following the close of the 8 345.12 Adjustments. calendar year. If such last day falls on
(a) In general. Section 8(d) of the Saturday, Sunday, or a national legal
act provides that if more or less than holiday, the report may be filed on the
the correct amount of employer's connext following business day. If mailed,
tribution is paid with respect to any reports must be postmarked on or before
compensation, proper adjustments with the date on which the report is required respect to the contribution shall be made, to be filed.
without interest, in subsequent contribu(c) If there is a delay in the filing of tion payments by the same employer, a contribution report, the Director of
under regulations prescribed by the Budget and Fiscal Operations may set Board. a later date for filing, if, in his judgment, (b) Compensation adjustment. A (1) the delay is due to reasonable cause,
compensation adjustment is the amount (2) the amount of interest payable for
of any adjustment reported by an emthe delinquency represents a charge
ployer on Form BA-4 of the compensatotally disproportionate to the period of
tion of an individual employee. delay and, (3) the employer's previous
(c) Adjustment of contributions. (1) record for submission of reports warrants
For employers reporting contributions such action.
quarterly, all adjustments of contribu. (Board Order 59-219, 24 F.R. 10200, Dec. 17,
tions based on compensation adjust1959)
ments shall be accounted for by the 8 345.10 Payment of employers' contri employer on the contribution report for butions.
the same quarter in which the Form (a) The contribution required to be
BA4 reflecting the compensation adreported on an employer's contribution
justments is filed with the Board. report is due and payable to the Board
(2) For employers reporting contribu. without assessment or notice, at the
tions annually, the aggregate total of all time fixed for filing the contribution
adjustments of contributions based on report.
compensation adjustments shall be ac(b) Certified or uncertified checks
counted for by the employer on the conmay be tendered as provisional pay
tribution report for the same calendar ment of contributions and should be
year in which Forms BA-4 reflecting the made payable to the Railroad Retire
compensation adjustments are filed with ment Board and mailed with the contri
the Board bution report to the Director of Budget
(3) If less than the correct amount of and Fiscal Operations, Railroad Retire
contributions is paid for any previous ment Board, 844 Rush Street, Chicago, calendar quarter or calendar year beIlinois 60611. No employer who tenders a
cause of an error that does not constitute check as provisional payment of contri a compensation adjustment as defined in bution shall be released from the obliga
paragraph (b) of this section, the emtion to make ultimate payment thereof
ployer shall adjust the error by (1) reuntil such check has been duly paid. II a
porting the additional amount due and check is not paid by the bank on which it
payable by reason of the underpayment Is drawn, the employer by whom such
as additional contribution on his next check has been tendered shall remain
report filed after discovery of the error liable for the payment of the contribu
and (ii) paying the amount thereof to tion and for all legal penalties and ad
the Board at the time such report is filed. ditions to the same extent as if such
If more than the correct amount of check had not been tendered.
contributions is paid for any previous (Board Order 59-219, 24 F.R. 10200, Dec. 17,
calendar quarter or calendar year be19591
cause of an error that does not constitute
a compensation adjustment as defined 8 345.11 When fractional part of cent in paragraph (b) of this section, the may be disregarded.
employer shall adjust the error by apIn the payment of employers' contri plying the excess payment as a credit butions to the Board a fractional part against the contribution due on his next of a cent shall be disregarded unless it report filled after discovery of the error amounts to one-half cent or more, in (d) Limitations on adjustments. No which case it shall be increased to 1
overpayment shall be adjusted under this cent.
section after the expiration of 3 years (Board Order 39-664, 4 P.R. 4372, Oct. 26, from the time the contribution report 1939)
was required to be filed or 2 years from