Military service performed during war or emergency period also creditable if preceded by creditable railroad service in same or preceding year. Introduced by amendments in 1940 and 1942.

3By 1937 Act, if service in 1924-31 insufficient for equitable average, Board may determine another method.

5Earnings for individual years were limited to: $3,000 under 1946 law; $3,600 retroactively under 1951 law; $4,200 for years after 1954 under 1954 law; $4,800 for years after 1958 under 1959 law; $6,600 for years after 1965 under 1965 law; $7,800 for years after 1967 under 1967 law; $9,000 for years after 1971 under 1971 law; $10,800 for 1973 and $12,000 for 1974 under 1972 law; $12,600 (later amended to $13,200) for 1974 under 1973 law, with automatic adjustment provision effective thereafter according to changes in wage levels).

7If insured under RRA, benefits payable by RRB; otherwise by SSA.

8 Refers to SSA benefits derived from the earnings of an individual other than the deceased railroad employee.

"Payable half by employer and half by employee prior to October 1973; employee rate reduced to SS employee rate, with balance of combined rate paid by employer beginning October 1973, 1.e., employee rate equals half of combined rate less 4.75%, employer rate equals employee rate plus 9.5%.

11Resulting from 1965 SSA amendments and change in basic rates in 1965 RRA amendments.

12Includes Health Insurance tax rates shown in parentheses.

13Resulting from 1967 SSA amendments.

14Resulting from 1971 SSA amendments.

15Resulting from 1972 SSA amendments; aged widows' (widowers') annuities increased by October 1972 amendments from 82.5% to 100% of primary insurance amount for benefits starting at or after age 65; annuities reduced for each month widow under age 65 at accrual; benefit limited to amount deceased employee would have received if still living.