WHAT’S NEW!
- Notice of Annual Rates (2026) released. For more information, see Program Letter 2026-01.
- Annual Notice to Employers—Railroad Unemployment Insurance Act (Form ID-40R/S).
- New Training Initiative. For more information, see Program Letter 2026-02.
ANNUAL REPORTS DUE FEBRUARY 28, 2026
- Employers are encouraged to use Employer Internet Reporting (ERSNet) to submit their Annual Report of Creditable Compensation (Form BA-3) and the Report of Gross Earnings (Form BA-11) for 2025.
- Employers must include a Report Specifications Sheet (Form G-440) when using an alternative method (secure email, and FTP Interchange) to submit Form BA-3 and Form BA-11.
- Employers should notify the Railroad Retirement Board (RRB) if they have no creditable service and compensation for 2025 to report on Form BA-3, or if they have no employees with social security numbers ending in 30 to report on Form BA-11. The RRB strongly encourages submitting all No Employee reports via ERSNet. If you are submitting a No Employee report through an alternate method, check the appropriate box on Form G-440.
- Employers submitting addresses for new employees or updates to employee addresses on Form BA-3 do not need to submit Address Report (Form BA-6a).
2026 U.S. RRB TAX RATES AND COMPENSATION BASES
Here are the employer and employee Tier I, II, and RUIA Tax Rates and Maximum Compensation Bases for 2026.
| | Tax Rate | Earnings Base |
| Employee Tier I | 6.20% | $184,500 |
| Employee Medicare | 1.45% | No limit |
| Employer Tier I | 6.20% | $184,500 |
| Employer Medicare | 1.45% | No limit |
| Employee Tier II | 4.9% | $137,100 |
| Employer Tier II | 13.1% | $137,100 |
| Employer Unemployment (RUIA) | Variable | $2,150 per month |
| Employer Unemployment (RUIA) Maximum | None | $2,777 per month |
ANNUAL NOTICE TO EMPLOYERS—RAILROAD UNEMPLOYMENT INSURANCE ACT
On October 7, 2025, the RRB released Annual Notice to Employers—Railroad Unemployment Insurance Act (Form ID-40R/S) to all employers. The form was either mailed or electronically transmitted via the ERSNet portal to your company’s designated contact official. The form provides you with your company’s contribution rate for 2026. This rate is used to compute the amount of contributions payable based on compensation paid to your employees for days in 2026. Any compensation paid for days in periods earlier than 2026 must be computed using the rate applicable to the period for which compensation was earned by an employee. If you have not received your 2026 rate, please contact the Quality Reporting Service Center (QRSC) at (312) 751-4992 or by email at QRSC@RRB.GOV for assistance.
NEW TRAINING INITIATIVE
The RRB is pleased to introduce a new training series initiative for any employer (rail, labor, or creditable sickness providers) covered under the Railroad Retirement Act (RRA) and Railroad Unemployment Insurance Act (RUIA). QRSC plans to run these sessions quarterly for all employers who are responsible for reporting creditable service and compensation to the agency. The quarterly sessions will cover subjects like service and compensation, annual filing, pay for lost time, and separation allowance payments. Additional quarterly sessions will be held in March, June, and September. The RRB held its first quarterly session during the week of December 8, 2025, on Mastering the Basic of Reporting. A recording of that session will be made available to employers in January 2026.
NO PAPER CHECKS ISSUED OR RECEIVED
Executive Order (EO) 14247, Modernizing Payments To and From America’s Bank Accounts, signed on March 25, 2025, by the President, directed the Secretary of the Treasury to stop issuing paper checks for all federal disbursements including intragovernmental payments, benefits payments, vendor payments, and tax refunds effective September 30, 2025, unless an exemption applied. To comply with EO 14247, the RRB issued letters in August 2025 to individuals receiving benefits by paper check. There were approximately 2,900 RRA annuitants and 140 RUIA claimants who received the August 2025 letter informing them of EO 14247 and promoting enrollment in electronic funds transfer (i.e., direct deposit) or filing for waiver from the U.S. Treasury. As a result of the August 2025 letters, 66% of paper check recipients enrolled in electronic funds transfer or filed for a waiver. In October 2025, the RRB issued letters to the remaining approximate 1,040 paper check recipients reminding them of the issuance of EO 14247 and promoting electronic funds transfer (direct deposit) or waiver.
CONTACT OFFICIAL CHANGES
Have there been personnel changes in your organization that affect employees who were previously designated as contact officials with the RRB? If we are sending correspondence to an incorrect or obsolete address or contact official, please notify us by completing Designation of Contact Officials (Form G-117a) using the ERSNet system. Form G-117a allows employers to add, delete, and update the listed Contact Official in our system for their company. Contact Officials are the employers’ designated points of contact for inquiries related to their area of expertise. In addition, Contact Officials have the authority to act on behalf of the employer with the RRB. To update information in the ERSNet System, you must use Application for Employer Reporting Internet Access (Form BA-12). Current addresses and contacts are essential in providing you with timely information.
CHANGES TO EMPLOYER COVERAGE STATUS
If your organization has experienced any changes in ownership or operations that may affect its coverage status (i.e., acquisition, merger, corporate dissolutions), please notify the RRB as soon as possible. RRB regulation (20 CFR 209.5) states it is the duty of each employer to promptly notify the RRB of any changes that may affect its coverage under the Acts. Any coverage changes should be sent directly to the Office of General Counsel, U.S. Railroad Retirement Board, 844 North Rush Street, Chicago, IL 60611-1275.
NEW EMAIL CONTACT FOR EMPLOYERS TO CREATE LINK TO JOB VACANCIES ON COMPANY WEBSITE
As part of the RRB’s placement activities, field offices gather information concerning current railroad job openings in their area and update the Job Vacancy Listing. They share information with other field offices so that unemployed railroad workers have an opportunity to apply for work nationwide. The RRB maintains an online listing of employer job vacancies at www.rrb.gov. It is strongly suggested that employers who have job opportunities listed on their company's website create a direct link to the information in order to better assist those looking for employment. To do so, contact the QRSC at (312) 751-4992 or send an email directly to JVL@rrb.gov.
Happy NEW YEAR !!