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Appendix IV: Table of Earnings Bases and Tax Rates

Appendix IV: Table of Earnings Bases and Tax Rates

 

Maximum Earnings Base and Tax Rate

Tier I

Tier II

RUIA

  • Read more about Appendix IV: Table of Earnings Bases and Tax Rates

Chapter 09: Experience Rated Contribution Rate

Chapter 09: Experience Rated Contribution Rate

 

Rate Determination Overview

Components of Experience Based Contribution Rate

An employer's experience rated contribution rate is based on benefit charges, expenses, and credits identified below. The first three charges are used in the calculation of the basic contribution rate. The remaining are adjustments to the rate. Section 8(a)(1)(C) identifies eight steps in the calculation of the contribution rate which are described in the section, "Annual Contribution Rate".

  • Read more about Chapter 09: Experience Rated Contribution Rate

Appendix V: Understanding Edit Checks of Tier I and Tier II Compensation

Appendix V: Understanding Edit Checks of Tier I and Tier II Compensation

 

Why is there a referral “Tier II compensation appears to be under-reported” when there is no reporting instruction that Tier I and Tier II compensation must be equal?

  • Read more about Appendix V: Understanding Edit Checks of Tier I and Tier II Compensation

Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act

Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act

 

Overview

This chapter begins with general information about reimbursement requirements and processing which apply to both reimbursements under Sections 2(f) and 12(o). Next is information specific to Section 2(f) followed by information specific to Section 12(o).

Reimbursement for Benefits Paid by RRB

  • Read more about Chapter 08: Benefit Recoveries Under Sections 2(f) and 12(o) of the Railroad Unemployment Insurance Act

Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

 

Legislative Background

An amendment to the Social Security Act in 1981 provided that certain sick pay is subject to social security taxes. Corresponding legislation amended the Railroad Retirement Tax Act and provided that certain railroad sickness insurance benefits paid after December 31, 1981 are subject to railroad retirement Tier I and Medicare taxes. Included are sickness benefits paid under the Railroad Unemployment Insurance Act (RUIA).

Employers Pay Share of Tax on RRB Sickness Benefits

  • Read more about Chapter 07: Form ID-6, Transmittal of Tier I Tax Transactions on Sickness Benefits

Chapter 06: Supplemental Annuity Benefits

Chapter 06: Supplemental Annuity Benefits

 

Supplemental Annuity Background

  • Read more about Chapter 06: Supplemental Annuity Benefits

Chapter 05: Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements

Chapter 05: Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements

 

Where and When to File the W-2/W-3

The W-2 /W-3  forms are Internal Revenue Service (IRS) forms that are filed with the Social Security Administration (SSA). The IRS receives this information from the SSA for federal tax data purposes.

  • Read more about Chapter 05: Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements

Chapter 04: Form CT-1, Employer's Annual Railroad Retirement Tax Return

Chapter 04: Form CT-1, Employer's Annual Railroad Retirement Tax Return

 

Who Must File

Each system unit and local lodge unit must file an annual tax return, Form CT-1, Employer's Annual Railroad Retirement Tax Return, with the Internal Revenue Service (IRS). The grand lodge may choose to file one Form CT-1 with the IRS for all units.

Where to File

Please review the "Where to File" section in the IRS' CT-1 Instructions.

  • Read more about Chapter 04: Form CT-1, Employer's Annual Railroad Retirement Tax Return

Appendix III: Railroad Retirement Board Jurisdiction Guide

Appendix III: Railroad Retirement Board Jurisdiction Guide

 

The following subjects are outside the compensation area. This guide provides employers with an office within the Railroad Retirement Board (RRB) they may contact with questions on these subjects. Railroad employees should always be referred to the RRB's district offices with any questions.

 

  • Read more about Appendix III: Railroad Retirement Board Jurisdiction Guide

Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA

Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA

 

DC-1 Submissions

Employers must submit Form DC-1, Employer's Quarterly Report of Contributions under the Railroad Unemployment Insurance Act (RUIA) and remit contributions (taxes) to the Bureau of Fiscal Operations (BFO) of the Railroad Retirement Board (RRB). Instructions for filing Form DC-1 are on the form.

Pay.gov

Employers are encouraged to make their RUIA contributions using the Pay.gov system.

  • Read more about Chapter 03: Form DC-1, Employer's Quarterly Report of Contributions Under RUIA

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