Form BA-10 , Report of Sick Pay and Miscellaneous Payments is used to report or adjust sick pay compensation. The form is also used by railroad employers to report miscellaneous compensation. Form BA-10 is not used to report service months, compensation under the Railroad Unemployment Insurance Act, or Tier I and Tier II compensation for regular earnings.

Due Dates

Form BA-10 is due by the last day of February following the year in which the sick pay compensation was paid. Adjustment reports of sick pay may be submitted any time throughout the year but are due no later than the last day of February following the year in which the adjustment occurred. Do not combine annual reports of sick pay and adjustment reports of sick pay on the same Form BA-10. Form 440 , Report Specifications Sheet, must accompany Form BA-10.

Filing Instructions for Form G-440

Every report, whether it is made using paper, magnetic tape, cartridge, or disk media, must be accompanied by a completed and signed Form G-440, Report Specifications Sheet. This is the certification that the data furnished is correct.

Form G-440 requests report totals for each type of compensation. Magnetic tape, cartridge, or disk reports should include report totals on the G-440 even though the totals are in a totals record on the tape or disk. The compensation totals you provide on Form G-440 are used to verify that the report processed correctly.

Paper vs. Electronic

Compensation may be reported by using one of three media:

• Paper form;
• 3480 compatible cartridge (preferably), conventional magnetic tape;
• 3-1/2" or 5-1/4" disk.

For paper Form BA-10, please be sure to use the most current version of the form. Instructions for proper completion of the form are included on the back of the form. A supply of forms may be ordered using Form G-615, Employer's Supply Requisition. Allow three to four weeks to receive the requested forms.

When using disks for reporting, data files must be submitted on 32" or 53" disks in PC-DOS format with a density of either 720 kilobytes or 1.44 megabytes. Data files must be in ASCII character format. Refer to the Exhibits for detailed information about electronic media reporting of sick pay.

Adjustments

A sick pay adjustment will either increase or decrease a previous year's sick pay compensation according to the code in the appropriate item/tape position. If code "4" is entered, the compensation will be added for the year shown. If code "M" is entered, the compensation will be subtracted from the compensation previously reported in the year.

A decrease adjustment report should be submitted when an overstated Tier I creditable sick pay compensation amount was previously reported.

Example A: An employee received $4,250 sick pay compensation in 1994 and this amount was reported on Form BA-10 in February 1995. In November 1995, the sick pay was recovered from a settlement of a personal injury claim. When the recovery was made, a second Form BA-10 was filed with a decrease adjustment in the amount of $4,250.

Example B: An employee received $7,400 sick pay compensation in 1994. The Form BA-10 erroneously showed the sick pay as $4,700. When the employee received their 1994 Form BA-6, Certificate of Service Months and Compensation, they requested that the error be corrected. To correct the error, a second Form BA-10 was filed with an increase adjustment for 1994 of $2,700.

A decrease adjustment will not be processed if the BA number on the adjustment report does not agree with the BA number on the original report, or if the adjustment results in a negative amount. Such adjustments will be referred to the employer for corrective action.