Quality Reporting Service Center

Chapter 02: Form G-88A.1, Request for Verification of Last Date Worked and Form G-88A.2, Request for Service Needed for Eligibility

Purpose of Form G-88A.1

The purpose of Form G-88A.1, Request for Verification of Last Date Worked, is twofold. First, the form notifies the employee's last covered employer that the employee retired and secondly, it requests verification of the date last worked so that the RRB can ensure that the employee's annuity begins on the correct date.

When is Form G-88A.1 Sent and Who Is Included?

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Chapter 01: Form AA-12, Notice of Death and Request for Service Needed for Eligibility

Purpose of Form AA-12

Form AA-12, Notice of Death and Request for Service Needed for Eligibility, serves a dual purpose. First, the form notifies the employee’s last railroad employer that the employee is deceased and secondly, it requests a report of service months needed to qualify the employee’s survivor(s) for an annuity.

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Appendix II: Pay for Time Lost Worksheet

Section 1: Identifying Information

Employee’s Name: _________________________SSN: __________________________

Section 2: Service Month Allocation

The allocation must relate to the actual period of absence from service due to the injury.

A. Date of Injury: ___________ B. Reported Service Months to Date: ___________

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Chapter 10: Records Retention Requirement

Retention Requirements

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Chapter 09: Time Limitations for Adjustment Reports

Time Limitations Under the RRA

Section 9 of the Railroad Retirement Act (RRA) provides that the RRB's records of service and compensation are conclusive as to the amount of compensation paid during the period covered by the report, unless an error is called to the RRB's attention within four years of the day on which the report was required to be made. Employers are required to file with the RRB, on or before the last day of February, an annual report of service and compensation for employees who performed compensated service in the preceding calendar year.

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Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings

Purpose of Gross Earnings Report

The Form BA-11, Gross Earnings Report, is used to obtain the actual gross earnings of a sample group of covered employees. The data collected in the gross earnings is used to estimate future tax income and to compute taxes owed for the financial interchange between the Railroad Retirement and Social Security/Medicare programs.

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Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance or Severance Pay

Purpose of Form BA-9

Whenever you make separation allowance or severance payments to an employee, such payments are to be reported to the RRB on Form BA-9, Report of Separation Allowance or Severance Pay. This report is needed to establish a disqualification period for unemployment and sickness benefits and to calculate any Separation Allowance Lump Sum benefit due at retirement. Information on Form BA-9 may also be used to make deemed service month determinations.

Read more about Chapter 06: Filing Instructions for Form BA-9, Report of Separation Allowance or Severance Pay

Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report

Purpose of Form BA-6a

Employee address records are maintained for the purpose of mailing to the employee Form BA-6, Certificate of Service Months and Compensation. This report is due by April 1 each year.

Employers are required to file Form BA-6a, "Form BA-6 Address Report" with the RRB if they have hired new employees. If you have no new hires, no address report is necessary.

New and Expanded Fields

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Chapter 04: Filing Instructions for Form BA-4, Report of Creditable Compensation Adjustments

Purpose of Form BA-4

Service and compensation that was omitted or incorrectly reported on a previous report can be corrected by filing an adjustment report on Form BA-4, Report of Creditable Compensation Adjustment. Adjustments for any current reporting year earnings, which cannot be included in the annual report, should be submitted on a Form BA-4 and clearly marked as current year adjustments. Otherwise the adjustments will reject from processing and the employer will receive a notification.

Options for Submitting Form BA-4

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Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation

Background

Each employer is required by law to submit an annual report of the creditable service and compensation for each employee who performed compensated service in the preceding year. See Section 9 of the Railroad Retirement Act, Section 6 of the Railroad Unemployment Insurance Act, and Section 209.8 of the Railroad Retirement Board's (RRB) Regulations (20 CFR 209.8). Each year employers are reminded of this requirement.

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