Please share this information with the appropriate members of your staff who file service and compensation reporting forms for employees of your organization.
This circular letter explains how employers are charged under the experience rating provisions of the Railroad Unemployment Insurance Act (RUIA) for unemployment and sickness benefits paid to their employees. The statutory basis for the assessment of benefit charges is section 8(a)(15) of the RUIA (45 U.S.C. 368(a)(15)).