United States Railroad Retirement Board

2022 Annual Report
U.S. Railroad Retirement Board

Mission Statement

The Railroad Retirement Board’s mission is to administer retirement/survivor 

and unemployment/sickness insurance benefit programs for railroad workers and 

their families under the Railroad Retirement Act and the Railroad Unemployment 

Insurance Act. These programs provide income protection during retirement and 

in the event of disability, death or temporary unemployment and sickness. The 

Railroad Retirement Board also administers aspects of the Medicare program and 

has administrative responsibilities under the Social Security Act and the Internal 

Revenue Code.

In carrying out its mission, the Railroad Retirement Board will pay benefits to 

the right people, in the right amounts, in a timely manner, and will take appropriate 

action to safeguard our customers’ trust funds. The Railroad Retirement Board will 

treat every person who comes into contact with the agency with courtesy and concern, 

and respond to all inquiries promptly, accurately and clearly.

If you have comments or suggestions regarding the information

in this report, please let us know. You can call us at 312-751-4777,

email us at opa@rrb.gov or write us at the following address:

Public Affairs

U.S. Railroad Retirement Board

844 North Rush Street

Chicago, IL 60611-1275
UNITED STATES

RAILROAD RETIREMENT BOARD

2022 Annual Report

For Fiscal Year Ended September 30, 2021

The Report in Brief 1

A Review of Operations 6

Administrative Developments 34

Legal Rulings 48

Statistical Tables 51

RRB.gov

1

The Report in Brief

Coronavirus Pandemic

The RRB continued to implement coronavirus relief legislation, which included

provisions for enhanced and special extended unemployment benefits and 

waiver of waiting periods for both unemployment and sickness benefits. Also, after 

utilizing a maximum-telework status since the start of the pandemic, the RRB resumed 

in-person work and customer service on March 28, 2022.

Benefits and Beneficiaries

Benefits paid by the RRB totaled approximately $13.5 billion in the fiscal year ending September 30, 2021. Retirement and survivor benefits were paid by the RRB to 

about 519,000 beneficiaries during the fiscal year, of whom 488,000 were on the rolls at 

the end of the year. Approximatey 41,000 railroad employees were paid unemployment 

and/or sickness insurance benefits. About 1,000 beneficiaries received payments under 

both the Railroad Retirement Act and the Railroad Unemployment Insurance Act.

Retirement and survivor benefit payments of $13.2 billion during fiscal year 

2021 were $35.0 million more than payments in the prior year. Employee and spouse 

annuitants were paid about $11.0 billion, accounting for 84 percent of the total 

payments. Employees received approximately $8.3 billion in age annuities (including 

$1.6 billion to annuitants full retirement age and over originally awarded a disability 

annuity), $800 million in disability annuities, and $55.9 million in supplemental 

The Railroad Retirement Board (RRB) paid benefits totaling approximately

$13.5 billion, net of recoveries and offsetting collections, to about 558,000 beneficiaries in

fiscal year 2021. Financial reports issued in 2022 on the solvency of the railroad 

retirement and railroad unemployment insurance systems were both favorable. Total 

railroad retirement system assets equaled $30.2 billion as of September 30, 2021. 

Note: Statistics are primarily presented on a cash basis of accounting, rather than an 

accrual basis. The primary difference is that the cash basis recognizes revenue and 

expenditures when cash is actually received/paid, while the accrual basis recognizes 

them when earned/incurred. With the exception of income tax transfers and gross 

unemployment and sickness benefits, the information on pages 2, 6-14, and 26-28 is 

presented on an accrual basis.
2 2022 Annual Report, U.S. Railroad Retirement Board

annuities, with spouses and divorced spouses getting about $1.9 billion.1 Survivors 

received $2.1 billion in annuities and over $1.8 million in lump-sum benefits. The number 

of beneficiaries receiving retirement and survivor benefits declined by about 9,000 from 

fiscal year 2020.

Gross unemployment and sickness benefits paid in fiscal year 2021 totaled over 

$295.6 million on a cash basis, including additional benefits authorized under coronavirus 

relief legislation totaling more than $110.0 million. The relief bills provided for special 

extended and enhanced unemployment benefits, and eliminated the waiting period for 

both unemployment and sickness claims. Net benefits totaled about $270.9 million on 

an accrual basis after adjustment for recovery of benefit payments, including injury 

settlements, some of which were made in prior years. Total gross benefit payments 

decreased by nearly $67.9 million from the prior year, while net benefit payments 

decreased by approximately $82.6 million. Under the Continued Assistance to Rail 

Workers Act enacted in December 2020, all unemployment and sickness benefits are 

exempt from sequestration until 30 days after the coronavirus emergency declaration 

terminates.

Gross unemployment benefits decreased by 30 percent compared to the previous 

year due to the resumption of normal railroad traffic after the first five months of the 

coronavirus pandemic. Gross unemployment benefits totaling $198.0 million were paid to 

nearly 17,500 claimants. These benefits include $65.9 million in enhanced benefits, 

$37.0 million in special extended unemployment benefits, and $2.3 million in waiting 

period waiver benefits. Net unemployment benefits were $189.7 million, a decrease of 

almost 34 percent over the prior year. Gross sickness benefits went up 20 percent to $97.7 

million ($94.8 million net), including $4.8 million in waiting period waiver benefits, and 

were paid to more than 25,200 claimants.

Financial Reports

The RRB’s 2022 railroad retirement financial report to Congress, which covered 

the period 2022-2046, was generally favorable. It concluded that barring a sudden, 

unanticipated, large decrease in railroad employment, or substantial investment losses, 

the railroad retirement system will experience no cash flow problems during the next 25 

years. The long-term stability of the system, however, is still uncertain. Under the current 

financing structure, actual levels of railroad employment and investment return over the 

coming years will largely determine whether corrective action is necessary.

The RRB’s 2022 railroad unemployment insurance financial report showed an 

improved outlook from the height of the coronavirus pandemic. For example, the report 

projects a 1.5 percent surcharge in calendar year 2023, down from 3.5 percent in 2022, 

with no surcharge likely in 2024 or 2025 under all employment assumptions. Also, under 

all assumptions, loans from the Railroad Retirement Account in 2020 and 2021 are fully 

1 Prior to the 2015 Annual Report, annuitants who were full retirement age and over and originally awarded a disability annuity were included in the disability counts. Effective with the 2015 Annual Report, they 

were included in the employee age and service counts because a disability annuity converts to an age and 

service annuity when the annuitant attains full retirement age.
The Report in Brief 3

repaid by the end of fiscal year 2022. Under the pessimistic assumption, a short-term loan 

is possible in fiscal year 2027 that would be repaid in the same year.

The National Railroad Retirement Investment Trust’s annual management report for 

fiscal year 2021 showed that, as of September 30, 2021, the net asset value of the Trustmanaged assets was $28.5 billion. This represented an increase from $24.8 billion in 

the previous year, with a net investment return for the year of 27.8 percent. The ending 

balance also reflects a transfer of $2.8 billion to the U.S. Treasury for the payment of 

railroad retirement (tier II) benefits. Total railroad retirement system assets, including 

those maintained at the Treasury, equaled $30.2 billion.

The 2021 railroad retirement and railroad unemployment insurance financial reports 

and the National Railroad Retirement Investment Trust’s 2021 annual management report 

are available by clicking on the Financial & Reporting tab at RRB.gov.

Service Delivery

Customer Service Plan

In fiscal year 2021, customers received benefit services within the timeframes promised 

in the RRB’s Customer Service Plan 99.2 percent of the time.

Service Enhancements

The RRB continued integration of login.gov, which provides identify verification 

and secure access to online services across the government, processed a cost-of-living 

adjustment for retirement and survivor benefits, modernized its information technology 

systems, improved use of document imaging in claims adjudication, took steps to reduce 

improper payments, and initiated three claims examiner training classes.

Office of Inspector General

During fiscal year 2021 the Office of Inspector General continued its independent 

oversight of agency operations and its efforts to combat fraud, waste, and abuse. This 

included the issuance of nine audit reports, two management information reports, and one 

risk assessment.

Investigative activities resulted in 16 indictments and/or informations, 25 criminal 

convictions, 15 civil judgments, and more than $64 million in financial accomplishments. 

This reflects fraud amounts related to programs administered exclusively by the RRB and 

fraud amounts from other Federal programs, such as Medicare, which were included in 

the disposition resulting from the investigation. Judicial sentences associated with joint 

casework are not necessarily delineated by agency.
4 2022 Annual Report, U.S. Railroad Retirement Board

Selected Data on Benefit Operations

 Fiscal Year Fiscal Year

 Retirement-Survivor

1 2021 2020

Employee age annuities

Number awarded 6,200 7,200

Awarded Age Annuity

 Number being paid at end of period 182,700 186,400

 Average being paid at end of period $3,047 $2,985

Disability converted to age annuity 2

 Number being paid at end of period 48,600 49,300

 Average being paid at end of period $2,678 $2,625

Employee disability annuities

Number of total disability annuities awarded 700 800

Number of occupational disability

 annuities awarded 1,100 900

Number of total disability annuities being paid 

 at end of period 7,800 8,100

Number of occupational disability annuities

 being paid at end of period 10,800 11,900

Average total disability annuity

 being paid at end of period $2,254 $2,181

Average occupational disability annuity

 being paid at end of period $3,414 $3,345

Supplemental employee annuities3

Number awarded 1,700 2,400

Number being paid at end of period 109,800 114,400

Average being paid at end of period $42 $42

Spouse and divorced spouse annuities

Number awarded, total 7,600 8,700

Number being paid to divorced

 spouses at end of period 5,000 5,200

Number being paid at end of period, total 144,400 147,400

Average being paid to divorced spouses

 at end of period $719 $705

Average being paid at end 

 of period, total $1,108 $1,088

Survivor annuities

Number awarded to aged widow(er)s 5,800 5,200

Number awarded, total 7,300 6,400

Number being paid to aged widow(er)s

 at end of period 77,200 79,400

Number being paid at end of period, total 100,500 103,200

Average being paid at end of period to

Aged widow(er)s $1,904 $1,840

Disabled widow(er)s4 $1,472 $1,437

Widowed mothers (fathers) $2,049 $1,992

Remarried widow(er)s $1,223 $1,192

Divorced widow(er)s $1,237 $1,203

Children $1,236 $1,195

Partition payments5

Number being paid at end of period 2,400 2,200

Average being paid at end of period $324 $324

Lump-sum survivor benefits awarded

Number of lump-sum death benefits 2,000 1,800

Average lump-sum death benefit $915 $933

Number of residual payments 6/ 6/

Average residual payment $5,235 $429
 The Report in Brief 5

Selected Data on Benefit Operations (Continued)

 Fiscal Year Fiscal Year

 Employees and Earnings7 2021 2020

Average employment 188,000 201,000

Creditable earnings, Railroad Retirement

 Act (billions):

 Tier I $17.13 $17.82

 Tier II $16.01 $16.48

Creditable earnings, Railroad

 Unemployment Insurance Act (billions) $3.73 $3.91

 Benefit Year Benefit Year

 Unemployment-Sickness8 2020-2021 2019-2020

Qualified employees 228,400 234,600

Unemployment benefits

Gross amount paid (millions)9 $273.1 ($198.0)10 $182.5 

	 Beneficiaries	 	 26,500	 (17,500) 10 23,100

Number of payments 379,700 226,500

Normal benefit accounts exhausted 5,900 3,400

Average payment per 2-week registration period11 $656 $648

Sickness benefits

Gross amount paid (millions) $95.49($97.7) 9, 10 $80.0

	 Beneficiaries	 	 25,600	 (25,200) 10 15,400

Number of payments 164,300 108,100

Normal benefit accounts exhausted 3,800 3,300

Average payment per 2-week registration period $580 $650

1 Benefits are through September 30 for the associated years.

2 A disability annuity ends when the retiree attains full retirement age, at which time the annuity converts to an age 

and service annuity. Consequently, these annuitants are receiving age and service annuities. Full retirement age is 

age 65 for those born before 1938 and gradually increases to age 67 for those born in 1960 and later.

3 Excludes partition payments to spouses and divorced spouses where the employee is deceased. Averages are 

after court-ordered partitions.

4 Average in current-payment status includes annuities to disabled widow(er)s age 60 and over now payable as aged 

widow(er)s’ annuities. 

5 Limited to partition payments to spouses and divorced spouses whee the employee is deceased or not otherwise 

entitled to an annuity. Partition payments from employees on the rolls are included with the employees’ annuities.

6 Fewer than 50.

7 Except for fiscal year 2020 employment, all figures in this section are preliminary.

8 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts reflect 

a reduction of 6.2% for days after September 30, 2018, 5.9% for days after September 30, 2019, and 5.7% for days 

after September 30, 2020, but before January 3, 2021. Beginning January 3, 2021, the Continued Assistance to Rail 

Workers Act temporarily suspended sequestration until 30 days after the termination of the Presidential declaration 

of the national emergency related to the coronavirus pandemic.

9 Benefits paid include payments under coronavirus relief legislation. For benefit year 2020-2021, this includes 

$142.9 million in unemployment benefits and $5.4 million in sickness benefits. For benefit year 2019-2020, this 

includes $85.1 million in unemployment benefits. For fiscal year 2021, this includes $105.2 million in unemployment 

and $4.8 million in sickness benefits.

10 Data in parentheses are for fiscal year (October 1, 2020 – September 30, 2021).

11 Does not include enhanced unemployment benefits under coronavirus relief legislation.
A Review of Operations

6

RAILROAD RETIREMENT AND 

SURVIVOR PROGRAM

As of September 30, 2021, total railroad retirement system assets, including those 

maintained in U.S. Treasury accounts and those maintained by the National 

Railroad Retirement Investment Trust (the “Trust” or NRRIT), equaled $30.2 billion, 

an increase of $4.3 billion during the fiscal year. Amounts in the Railroad Retirement 

(RR) Account not needed to pay current administrative expenses and amounts in the 

Social Security Equivalent Benefit (SSEB) Account not needed to pay current benefits 

and administrative expenses are transferred to the NRRIT, whose Board of 7 trustees is 

empowered to invest Trust assets in non-governmental assets, such as equities and debt,

as well as in governmental securities. 

FINANCIAL OPERATIONS - U.S. TREASURY ACCOUNTS

During fiscal year 2021 railroad retirement and survivor benefit payments were 

financed through four U.S. Treasury accounts.

The SSEB Account, established in fiscal year 1985, pays the portion of railroad 

retirement benefits equivalent to a social security benefit from various income sources 

related to these benefits. The RR Account funds retirement, survivor and disability 

benefits, in excess of social security equivalent benefits, from payroll taxes on employers 

and employees and other income sources. Supplemental benefit payments are also paid 

from the RR Account. The Dual Benefits Payments (DBP) Account and Federal Payments 

(FP) Account, funded by congressional appropriations from general revenues, finance 

the phase-out costs of certain vested dual benefits and interest on unnegotiated checks, 

respectively. The four accounts together incurred $13.2 billion in benefit obligations 

(including $99.9 million interest on financial interchange advances and excluding 

$2.0 billion in social security benefits which were reimbursed by the Social Security 

Administration) during fiscal year 2021.

At the end of fiscal year 2021, total railroad retirement system assets equaled 

$30.2 billion. During fiscal year 2021, benefit payments totaled approximately $13.5 billion, 

net of recoveries and offsetting collections. Of this amount, benefit payments totaled 

$13.3 billion for the railroad retirement and survivor benefits program, $156.9 million for 

the railroad unemployment and sickness insurance benefits program, and $112.7 million 

under coronavirus relief legislation.
 A Review of Operations 7

Financing Sources

Payroll Taxes

The primary source of income to the railroad retirement and survivor program is 

payroll taxes levied on covered employers and their employees. Payroll taxes amounted

to $5.3 billion, representing 38.2 percent of total financing sources (excluding a gain of 

$3.8 billion, mostly due to a change in NRRIT net assets) and $200.9 million more than in 

fiscal year 2020.

Railroad employees and employers pay tier I taxes which, by law, are the same as social 

security taxes. The 2021 rate of 7.65 percent was split between 6.20 percent for retirement 

and 1.45 percent for Medicare hospital insurance. The maximum amount of earnings 

subject to the 6.20 percent rate in calendar year 2021 was $142,800, with all earnings 

subject to the 1.45 percent Medicare tax.

Since 2013, employees pay an additional 0.9 percent Medicare tax on earnings above 

$200,000 (for those who file an individual return) or $250,000 (for those who file a joint 

return). This additional tax rate is not reflected in the tax rates shown above.

Both employees and employers also pay a tier II tax to finance railroad retirement 

benefit payments over and above social security levels. This tax, on earnings up to $106,200 

and $102,300 in 2021 and 2020, respectively, was 4.9 percent on employees in both years. It 

was 13.1 percent on employers in both 2020 and 2019.

Tier I and tier II taxes for fiscal year 2021 amounted to $2.4 billion and $2.9 billion, 

respectively.

Financial Interchange Transfers

The second major source of income to the railroad retirement and survivor program 

consists of transfers from the social security trust funds under a financial interchange 

between the two systems. The financial interchange is intended to place the Social 

Security Old-Age, Survivors and Disability Insurance and Hospital Insurance Trust Funds 

in the same position in which they would have been had railroad employment been covered 

by the Social Security and Federal Insurance Contributions Acts. This involves computing 

the amount of social security taxes that would have been collected on railroad employment, 

and computing the amount of additional benefits which social security would have paid to 

railroad retirement beneficiaries during the same fiscal year. 

In the computation of the latter amount, credit is given for any social security benefits 

actually paid to railroad retirement beneficiaries. When benefit reimbursements exceed 

payroll taxes, the difference, with an allowance for interest and administrative expenses, 

is transferred from the Social Security Trust Funds to the SSEB Account. If taxes exceed 

benefit reimbursements (this has not happened since 1951), a transfer would be made in 

favor of the Social Security Trust Funds. The net financial interchange transfer to the 

SSEB Account during fiscal year 2021 amounted to $4.2 billion.

(text continued on page 9)
Benefit Payments 97.9%

$13,162.1

Salaries and 

Expenses 1.4%

$182.6

Interest 

Expense 0.7%

$98.9

8 2022 Annual Report, U.S. Railroad Retirement Board

Costs - Fiscal Year 2021 (In Millions)

TOTAL: $13,443.61

RETIREMENT AND SURVIVOR PROGRAM

Note.--Percentages may not add to 100 due to rounding.

Financing Sources - Fiscal Year 2021 (In Millions)

GROSS TOTAL: $17,574.4

1

Excludes –$6.0 million as shown under Other Costs on page 11.

National Railroad 

Retirement 

Investment Trust

Transfers-In 16.1%

$2,838.0

Interest on 

Investments 0.2%

$37.8

Federal Income 

Taxes 4.4%

$780.0

Payroll Taxes 30.0%

$5,269.0

Financial Interchange 23.8%

$4,174.2

General 

Appropriations 3.9%

$682.3

Other 21.6%

$3,793.1
A Review of Operations 9

Interest on Investments and Other Revenue

Interest revenue increased from $33.0 million in fiscal year 2020 to $37.8 million in 

fiscal year 2021. Interest revenue was also earned from financial interchange advances.

Federal Income Tax Transfers 

Legislation enacted in 1983 subjecting social security and railroad retirement benefits 

to Federal income taxes also provided for a transfer of the tax revenues to the social 

security and railroad retirement systems for the payment of benefits. Most of the revenue 

from income taxes on social security equivalent railroad retirement benefits is transferred 

to the SSEB Account, although a portion attributable to higher-income taxpayers is 

transferred to the Federal Hospital Insurance Trust Fund. Revenue derived from taxing 

regular railroad retirement benefits in excess of social security equivalent benefits is 

transferred to the RR Account. Revenue from taxing the vested dual benefits funded by the 

general revenue appropriations previously described is transferred to the DBP Account.

At the beginning of each quarter, income tax transfers are made from Treasury 

general funds to the SSEB, RR and DBP Accounts. These transfers are estimates of 

expected tax revenues for the quarter. Adjustments are made later to reconcile the 

estimates for a taxable year with actual tax revenues for the year. On a cash basis, 

original tax transfers for fiscal year 2021 amounted to $722 million during the year. 

Original transfers for fiscal year 2020 totaled $687 million. Net income tax transfers after 

adjustments were $781 million for fiscal year 2021, including a $41 million adjustment for 

calendar year 2015 and an $18 million adjustment for calendar year 2016. Net transfers in 

fiscal year 2020 totaled $687 million, with no reconciliation adjustments.

The information in the preceding paragraph is on a fiscal year basis, while the table 

on page 10 shows income tax transfers to the accounts for taxable (calendar) years 2012 

through 2021, including reconciliation adjustments through 2016.

General Appropriations

General revenue appropriations were provided by the Railroad Retirement Act of 1974 

to fund the phase-out costs of certain dual railroad retirement/social security benefits 

considered vested prior to 1975, and by the Railroad Retirement Solvency Act of 1983 to 

fund interest on unnegotiated checks. The total amounts appropriated by the Congress for 

vested dual benefits for fiscal years 2021 and 2020 were $13.0 million and $16.0 million, 

respectively. These amounts include Federal income tax transfers for 2021 and 2020. 

The amount appropriated for fiscal year 2021 was 18.8 percent less than fiscal year 2020, 

reflecting the continuing decrease in eligibility for these benefits, which are not increased 

for the cost of living. The total amount appropriated by the Congress for interest on 

unnegotiated checks was $150,000 for fiscal years 2020-2021, and also $150,000 for fiscal 

years 2019-2020. 

(text continued on page 13)
10 2022 Annual Report, U.S. Railroad Retirement Board

1 Includes non-SSEB portion of tier I.

2 Receives taxes on social security equivalent benefit (SSEB) portion of tier I.

3 Receives taxes on vested dual benefit component beginning October 1, 1988.

4 The year in parentheses is the year the adjustments were made.

Federal Income Tax Transfers by Recipient Account and 

Benefit Component, Taxable Years 2012-2021 (Millions)

 Revenue from taxes on

 RRA benefits

 treated as RRA benefits treated as

 SSA benefits private or public pensions

 Taxable year SSEB Tier II and

 tier I non-SSEB Vested 

 benefits tier I benefits1 dual benefits

 SSEB Account2 RR Account DBP Account3

Original transfers during the year

2012 $194 $318 $4

2013 199 333 3

2014 250 348 2

2015 263 386 2

2016 281 412 2

2017 292 422 2

2018 255 393 1

2019 267 401 2

2020 289 405 1

2021 327 423 1

Reconciliation adjustments4

2012 (2016) 17 60 −1

2013 (2018) 31 66 ▪ ▪

2014 (2018) 1 76 1

2015 (2021) −5 46 ▪ ▪

2016 (2021) −16 34 ▪ ▪
 A Review of Operations 11

Railroad Retirement and Survivor Program 

Consolidated Financing Sources, 

Costs and Net Position (Millions)1, 2

For the Fiscal Year Ended September 30 2021 2020

 

Financing Sources:

Payroll Taxes $5,269.0 $5,068.1

Financial Interchange 4,174.2 4,854.6

Interest on Investments and Other Revenue 37.8 33.0 

Federal Income Taxes 780.0 686.0

General Appropriations 682.3 19.9

Other 3,793.1 (450.2)

Transfers to the National 

 Railroad Retirement Investment Trust 0.0 0.0

Transfers from the National 

 Railroad Retirement Investment Trust 2,838.0 2,280.0

 Total Financing Sources 17,574.4 12,491.4

Costs:

Benefit Payments 13,162.1 13,110.5 

Interest Expense 98.9 111.9

Salaries and Expenses 3, 4 182.6 171.4

Other (6.0) 19.7

 Total Costs 13,437.6 13,413.5

Financing Sources over Costs 4,136.8 (922.1)

Net Position - Beginning of Period 25,331.8 26,253.9

Net Position - End of Period5 $29,468.6 $25,331.8

1

 Source of data is the RRB’s Performance and Accountability Report.

2

 Loans from the Railroad Retirement Account to the Railroad Unemployment Insurance Account were 

processed in fiscal years 2020 and 2021.

3

 Includes unemployment and sickness insurance salaries and expenses of approximately $24.9 million 

and $22.1 million in fiscal years 2021 and 2020, respectively.

4

 Includes funding from all sources.

5

 Totals may not sum due to rounding.
12 2022 Annual Report, U.S. Railroad Retirement Board

Market value of assets managed 

by NRRIT on September 30, 2021 $28.5 billion

Rate of return of investment portfolio 

managed by NRRIT for full year 

ended September 30, 2021 27.85%

Source: NRRIT 

All NRRIT annual management reports and quarterly updates are available at RRB.gov.

National Railroad Retirement Investment Trust (NRRIT) 

Fiscal Year 2021 Summary
 A Review of Operations 13

Other Financing Sources

Other financing sources consisted of $7.4 million to be provided by the Office of 

Personnel Management to pay future retirement benefits to RRB employees. These 

financing sources were offset by an increase in NRRIT net assets of $3.7 billion, a gain 

on contingent liability of $123.1 million, and a $1.3 million decrease in unexpended 

appropriations.

Costs 

The RRB pays all salaries and expenses under a single administrative fund (Limitation 

on Administration) for both the railroad retirement and survivor program and the 

unemployment and sickness insurance program. Consequently, of the $182.6 million and 

$171.4 million shown on page 11 for salaries and expenses in fiscal years 2021 and 2020, 

respectively, about $24.9 million for fiscal year 2021 and $22.1 million for fiscal year 2020 

were for the unemployment and sickness insurance program. About $1.0 million in other 

costs for fiscal year 2021 and $0.9 million for fiscal year 2020 were for the unemployment 

and sickness insurance program. 

Excluding $25.9 million from total costs of $13.4 billion for fiscal year 2021 and 

$23.0 million from total costs of $13.4 billion for fiscal year 2020, total costs for the railroad 

retirement and survivor program for fiscal year 2021 increased $21.1 million, or 0.2 percent.

Benefit Payments

In fiscal year 2021, railroad retirement benefit payments increased $51.6 million, or 

almost 0.4 percent, to about $13.2 billion on an accrual basis, including $10.7 million in 

vested dual benefits.

Interest Expense

Interest expense of $98.9 million represents interest on the financial interchange 

advances made by the U.S. Treasury during the fiscal year.

Salaries and Expenses

Excluding unemployment and sickness insurance salaries and expenses of 

$24.9 million for fiscal year 2021 and $22.1 million for fiscal year 2020, salaries and 

expenses for the railroad retirement and survivor program were about $157.7 million for 

fiscal year 2021 and about $149.3 million for fiscal year 2020, an $8.4 million or 5.6 percent

increase. Adjusted by the $24.9 million in salaries and expenses and $1.0 million in 

other costs for the unemployment and sickness insurance program, fiscal year 2021 

administrative expenses for the railroad retirement and survivor program were about

1.19 percent of total costs.
14 2022 Annual Report, U.S. Railroad Retirement Board

Other Costs

Other costs consisted primarily of post-retirement benefits (pensions, health and life 

insurance) for RRB employees of $6.4 million for the railroad retirement and survivor 

program and $1.0 million for the unemployment and sickness insurance program. In 

addition, carrier refunds of $37.6 million were incurred. These costs were offset by 

approximately $15.2 million in reimbursements from the Centers for Medicare & Medicaid 

Services for Part B Medicare costs and various other revenues of approximately $50,000.

NATIONAL RAILROAD RETIREMENT 

INVESTMENT TRUST OPERATIONS 

Funds not needed immediately for benefit payments or administrative expenses are 

invested through the NRRIT. The Trust was established pursuant to section 105 of the 

Railroad Retirement and Survivors’ Improvement Act of 2001 for the sole purpose of 

investing railroad retirement assets. The Act authorizes the Trust to invest the assets 

of the RR Account in a diversified investment portfolio in the same manner as those of 

private sector retirement plans. Prior to the Act, investment of RR Account assets was 

limited to U.S. Government securities. Although the Trust was created by Congress 

to hold and invest Federal assets, it is not an agency or instrumentality of the Federal 

government. It is a tax-exempt entity governed by a seven-member Board, three selected 

by rail management, three selected by rail labor and one independent trustee selected by 

the six rail trustees.

During fiscal year 2021, the net asset value of Trust-managed assets increased from 

$24.8 billion on October 1, 2020, to $28.5 billion on September 30, 2021. This includes 

$2.8 billion that the Trust transferred to the U.S. Treasury for the payment of railroad 

retirement benefits during the year. The rate of return on Trust-managed assets for the 

year (net of fees) was 27.85 percent.

Total railroad retirement system assets (Trust-managed assets and reserves held in 

Treasury accounts) grew from $20.7 billion in 2002 to $30.2 billion as of the end of fiscal 

year 2021, after net transfers for benefit payments of approximately $29.8 billion over the 

same timeframe.

Trust operations are described in detail in the NRRIT Annual Management Report for 

fiscal year 2021 and previous years, as well as reports issued on a quarterly basis, which 

are available by clicking on the Financial & Reporting tab at RRB.gov.

BENEFIT OPERATIONS

Retirement and survivor benefits paid, including vested dual benefits and supplemental employee annuities, totaled $13.2 billion in fiscal year 2021, $35 million more than in 

fiscal year 2020. Benefits were paid to about 518,700 beneficiaries in fiscal year 2021, and 

approximately 488,000 beneficiaries were being paid at the end of the year.
 A Review of Operations 15

The table shown here presents retirement and survivor benefit payments for fiscal years 

2021 and 2020, by type of benefit, and the percent changes in payments between the 2 years.

Under the two-tier railroad retirement formulas, the tier I annuity portion approximates 

a social security benefit and increases by the cost-of-living percentage applied to social 

security benefits. The tier II portion, which is comparable to retirement benefits paid over 

and above social security benefits to workers in other industries, increases by 32.5 percent of 

the social security percentage.

Effective December 2019, tier I benefits increased by 1.6 percent due to a cost-of-living 

adjustment, while tier II benefits increased by 0.5 percent. Increases of 1.3 percent for tier I 

and 0.4 percent for tier II were effective December 2020.

These cost-of-living increases provided additional benefit payments of approximately $118 

million in fiscal year 2021 compared to 

fiscal year 2020.

Monthly retirement and survivor 

benefits being paid numbered about 

607,000 at the end of the 2021 fiscal 

year, about 16,000 less than at the end 

of the prior year. Monthly beneficiaries 

on the rolls declined by approximately 

11,200 over the year, from 499,200 to 

488,000. The number of monthly benefits 

paid is always greater than the number 

of beneficiaries on the rolls, since many 

annuitants receive more than one type 

of benefit. Although the second benefit 

is usually a supplemental employee 

annuity, some employees also receive a 

spouse or widow(er)’s annuity.

Regular employee annuities in 

payment status at the end of fiscal year 

2021 numbered 249,800, about 5,800 

less than at the end of the previous 

fiscal year. The number of age annuities 

being paid, including 48,600 disability 

annuities converted to age, decreased 

from 235,600 to 231,200 over the year, 

while disability annuities decreased from 

20,000 to 18,600. Supplemental annuities 

being paid to employees declined by approximately 4,600, numbering 109,800 at the end of 

the year. The number of divorced spouse annuities being paid declined by about 200, to 5,000. 

Spouse and divorced spouse annuities together decreased by approximately 3,000, totaling 

144,400 at year-end. About 100,500 monthly survivor benefits were being paid at the end of 

Amount 

(in millions)

 Fiscal year Fiscal year Percent

 Type of benefit 20211 20202 change

Retirement benefits

Employee annuities

Age3 $8,250.7 $8,180.3 +0.9

Disability 751.2 807.0 −6.9

Supplemental4 55.9 57.9 −3.6

Spouse and divorced

spouse annuities 1,943.3 1,930.2 +0.7

 Total 11,001.0 10,975.4 +0.2

Survivor benefits

Annuities 2,138.2 2,129.6 +0.4

Lump-sum benefits 1.8 1.8 +3.0

 Total 2,140.0 2,131.4 +0.4

Partition payments5 9.3 8.5 +8.6

 Grand total $13,150.2 $13,115.3 +0.3

1Data is from the Monthly Treasury Statement and the Bureau of Fiscal Operations.

2Data is from the Bureau of Fiscal Operations.

3A disability annuity ends when the retiree attains full retirement age, at which time the annuity 

converts to an age and service annuity. FY 2021 and FY 2020 include $1,553.1 million and 

$1,522.9 million, respectively, in payments to annuitants full retirement age and over originally 

awarded a disability annuity.

4Excludes partition payments to spouses and divorced spouses where the employee is 

deceased.

5Limited to partition payments to spouses and divorced spouses where the employee is 

deceased or not otherwise entitled to an annuity. Partition payments from employees on the 

rolls are included with the employees’ annuities.

Note.--Detail may not add to total due to rounding.
16 2022 Annual Report, U.S. Railroad Retirement Board

fiscal year 2021, a decrease of 2,700 from the previous year. Approximately 2,400 partition 

payments to spouses and divorced spouses where the employee is deceased or not otherwise 

entitled to an annuity were being paid at the end of fiscal year 2021, an increase of nearly 

200 from the prior year.

Retirement

Regular employee annuities

Awards of regular employee annuities numbered 8,000 in fiscal year 2021, about 900 

less than in fiscal year 2020. Data by type of annuity awarded during the year are given in 

the table shown here.

Railroad employees with 10 to 29 years of creditable service, or 5 to 9 years of service if 

at least 5 years were after 1995, are eligible for regular annuities based on age and service 

at age 62. Early retirement annuity reductions are applied to annuities awarded before full 

retirement age (the age 

at which an employee 

can receive full benefits 

with no reduction for 

early retirement). This 

ranges from age 65 for 

those born before 1938 

to age 67 for those born 

in 1960 or later, the 

same as under social 

security. If an employee 

had any creditable 

railroad service before 

August 12, 1983, the 

retirement age for tier 

II purposes is age 65. 

The reduction for early 

retirement is 1/180 

for each of the first 36 months the employee is under full retirement age when his or her 

annuity begins and 1/240 for each additional month.

Rail employees with 30 or more years of service are eligible for regular annuities based 

on age and service at age 60. Certain early retirement reductions were applied if the 

employee first became eligible for a 60/30 annuity July 1, 1984, or later and retired at ages 

60 or 61 before 2002. Employees who retire at 60 or older with at least 30 years of railroad 

service are referred to as 60/30 retirees.

Disability awards are based either on total disability or on occupational disability. A 

total disability annuity is based on disability for all employment and is payable at any age 

to employees with at least 10 years of railroad service. Employees with 5-9 years of service, 

 

 Average

Employee annuities Age at

 awarded in Monthly Years of retirefiscal year 2021 Number Percent amount service ment

Age

Beginning at full

retirement age or over 1,800 22 $2,797 20.9 67.8

Unreduced, beginning 

at age 60 to under full

retirement age 2,400 30 4,407 35.8 61.3

Reduced, beginning at

age 62 to under full

retirement age 2,100 26 2,249 16.7 63.5

Disability 1,800 22 3,128 19.7 54.6

 Total 8,000 100 $3,200 23.9 61.9

Note.--Detail may not add to total due to rounding.
 A Review of Operations 17

if at least 5 years were after 1995, may 

qualify for tier I only before retirement 

age on the basis of total disability if they 

also meet certain social security earnings 

requirements. An employee is considered 

totally disabled if medical evidence 

shows that a permanent physical or 

mental condition exists which prevents 

the performance of any regular work. A 

condition is considered to be permanent 

if it has lasted or may be expected to last 

for at least 12 months.

An occupational disability annuity 

is based on disability for the employee’s 

regular railroad occupation and is 

payable to employees with a current 

connection with the rail industry at age 

60 if the employee has 10 years of service, 

or at any age if the employee has at 

least 20 years of service. An employee is 

considered occupationally disabled if the 

physical or mental condition is such that 

the employee is permanently disabled 

for work in his or her regular railroad 

occupation, even though the employee 

may be able to perform other kinds of 

work.

Of the year’s 1,800 disability awards, 

700 averaging $2,454 per month were 

for total disability and 1,100 averaging 

$3,541 were for occupational disability. 

Many employees who are disabled for all 

employment but are otherwise qualified 

for an occupational disability annuity are 

initially awarded occupational disability 

annuities in order to expedite payment.

An estimated one-third of all 

employees recently awarded disability 

annuities will meet the medical criteria 

for a disability freeze determination. 

The standards for freeze determinations 

follow social security law and are 

Number of monthly beneficiaries, 

September 30, 2016, and 2021 (thousands)

Amount of benefits paid,

fiscal years 2016 and 2021 (millions)

1

Includes $61.6 million in fiscal year 2016 and $55.9 million 

in fiscal year 2021 for supplemental annuities.

2

Includes divorced spouses.

1

Without supplemental annuity.

2

Includes divorced spouses.

Average monthly amount,

September 30, 2016, and 2021

 Employee Spouse Survivor

$8,477

$1,726 $2,139

$9,058

$1,943 $2,140

2

2016

2021

1

 Employee Spouse Aged widow(er)

$2,622

$991

$1,618

$2,966

$1,108

$1,904

1 2

2016

2021

 Employee Spouse

 (includes

 divorced

 spouses)

 Survivor

267

146

117

250

144

101

2016

2021
18 2022 Annual Report, U.S. Railroad Retirement Board

comparable to the criteria for granting total disability. Also, an employee granted a 

disability freeze may qualify for early Medicare coverage and lower Federal income taxes on 

his or her annuity.

Of the employees who were awarded regular annuities in fiscal year 2021, nearly 5,600, 

or 70 percent, last worked for a railroad either in the calendar year their annuity began or 

in the preceding year. Such retirements are termed “immediate,” while those that occur 2 or 

more calendar years after the year of last railroad employment are called “deferred.” As a 

group, immediate retirees represent career railroad employees who worked in the industry 

until retirement. Awards based on immediate retirement averaged $3,630 per month, 

compared to $2,221 for the 2,400 awards based on deferred retirement. Immediate retirees 

averaged 27 years of railroad service, almost twice the average of 16 years for deferred 

retirees. Of the year’s awards, 55 percent of normal age retirements were immediate. 

While 91 percent of all 60/30 retirements were immediate, only 46 percent of the reduced 

age awards to employees with less than 30 years of service were immediate. Immediate 

retirements accounted for 83 percent of the year’s disability awards.

The 249,800 retired employees on the rolls as of September 30, 2021, were being paid 

regular monthly annuities averaging $2,966. The table shown here presents data by type of 

annuity for these benefits.

Of the 18,600 disability annuities being paid, 7,800 were for total disability and 10,800 

for occupational disability. The two types of disability annuities averaged $2,254 and 

$3,414, respectively. 

In fiscal year 2021, 

payments of about 

$236 million were 

for total disability 

annuities and 

$515 million for 

occupational disability annuities.

About 178,000 

employees on the 

rolls at the end of 

fiscal year 2021 

were immediate 

retirees and their 

regular annuities 

averaged $3,406 per 

month. Annuities 

of the 71,800 deferred retirees averaged $1,875. Although their average railroad retirement 

annuity was much lower, a greater proportion of the deferred annuitants also received 

social security benefits – 26 percent compared to 6 percent for the immediate retirees. 

 Employee annuities Average Percent

in current-payment status monthly immediate

on September 30, 2021 Number Percent amount retirements

Age

Beginning at full

retirement age or over 23,700 9 $2,457 51

Unreduced, beginning 

at age 60 to under full

retirement age 104,500 42 3,852 92

Reduced, beginning at

age 60 to under full

retirement age 54,500 22 1,759 28

Disability converted to

age annuity1 48,600 19 2,678 82

Disability 18,600 7 2,926 81

 Total 249,800 100 $2,966 71

1A disability annuity ends when the retiree attains full retirement age, at which time the annuity converts to an 

age and service annuity. Consequently, these annuitants are receiving age and service annuities. Full retirement age varies depending on an individual’s year of birth, and is age 67 for those born in 1960 and later.

Note.--Detail may not add to total due to rounding.
 A Review of Operations 19

Moreover, the average social security benefit paid to deferred retirees was higher than that 

paid to immediate retirees. Combined railroad retirement and social security benefits to 

deferred retirees who were dual beneficiaries averaged $2,202, while combined benefits 

to immediate retirees averaged $3,244. The table shown here presents numbers of 

beneficiaries and average benefit amounts for employees on the rolls who were receiving 

social security benefits, and for those who were not, by type of retirement.

Regular employee annuities consist of as many as three components: tier I, tier II, 

and a vested dual benefit. 

Reductions for early age 

retirement are made in all 

components in cases where 

the employee retired before 

full retirement age with less 

than 30 years of railroad 

service. The tier I component 

is based on the employee’s 

combined railroad and social 

security covered earnings, 

and is reduced by the amount 

of any social security benefit 

that the employee receives. 

The gross tier I amounts 

of employees on the rolls at the end of fiscal year 2021 averaged $2,264 per month. Tier I 

amounts of nearly 7,400 employees were completely offset by social security benefits. Tier I 

amounts being paid averaged $2,089.

The employee tier II component is based solely on railroad earnings. Tier II amounts 

being paid at the end of fiscal year 2021 averaged $959. Employees are eligible for vested 

dual benefits if, based on their own earnings, they met certain vesting requirements and 

qualified for both railroad retirement and social security benefits at the end of 1974, or, in 

some cases, at the end of an earlier year of last railroad service. Nearly 5,500 retirees were 

receiving vested dual benefits averaging $156 at the end of the fiscal year.

Supplemental employee annuities

A supplemental annuity is payable to employees with a current connection with the 

rail industry at age 60 if the employee has at least 30 years of service, or at age 65 if the 

employee has 25-29 years of service. The employee must also have had some rail service 

before October 1981.

Approximately 1,700 supplemental annuities were awarded in fiscal year 2021, about 

700 less than in fiscal year 2020. Over 1,300 of the awards (77 percent) began concurrently 

with the employee’s regular annuity, while the remaining 400 were to employees already 

receiving a regular annuity. Supplemental annuity awards averaged nearly $40 per month 

after court-ordered partitions; 74 percent were at the current maximum rate of $43. 

 Type of retirement 

 

 Dual benefit status Total Immediate Deferred

Receiving social security benefit

 Number 29,100 10,700 18,400 

 Average monthly amount:

 Railroad retirement (regular) $1,118 $1,959 $ 630 

 Social security 1,467 1,285 1,573 

 Combined benefit 2,585 3,244 2,202 

Not receiving social security benefit

 Number 220,700 167,400 53,300 

 Average monthly amount $3,210 $3,498 $2,306

Note.--Detail may not add to total due to rounding.
20 2022 Annual Report, U.S. Railroad Retirement Board

Supplemental annuities are reduced for any part of a private railroad pension attributable 

to employer contributions. During the fiscal year, 400 supplemental annuities were not 

awarded because they were entirely offset by private pensions. There were no cases in 

which the supplemental annuity was partially offset by the pension, or the supplemental 

annuity was not offset because the pension was reduced.

Supplemental annuities averaged $42 and were being paid to over 109,800, or 44 percent, of the retired employees on the rolls at the end of the 2021 fiscal year.

Spouse and divorced spouse annuities

Annuity awards to spouses and divorced spouses of retired employees numbered 7,600 

in fiscal year 2021, 1,200 less than in the previous year. The table on page 21 presents 

numbers and average amounts of spouse and divorced spouse annuities awarded during 

the year and being paid at the end of the year, by type of annuity and whether subject to 

age reduction.

If an employee is at least age 62 and retires with 10-29 years of railroad service, or has 

5-9 years of service and at least 5 years were after 1995, the employee’s spouse is eligible 

for an annuity at age 62. Full retirement age for a spouse varies depending on the year of 

birth. Early retirement reductions are applied to the spouse annuity if the spouse retires 

before full retirement age. The reduction for early retirement is 1/144 for each of the first 

36 months the spouse is under full retirement age when her or his annuity begins and 

1/240 for each month (if any) over 36.

If an employee retires with at least 30 years of service and is at least age 60, the 

employee’s spouse is eligible for an annuity at age 60. Prior to 2002, certain early 

retirement reductions were applied to the tier I component of such a spouse annuity if the 

employee retired before age 62, unless the employee attained age 60 and completed 

30 years of service prior to July 1, 1984. If a 30-year employee retired at age 62, no age 

reduction applied to the spouse annuity. December 2001 legislation liberalized early 

retirement benefits for 30-year employees retiring at ages 60 or 61 after 2001 and their 

spouses. A spouse of an employee qualified for an age and service annuity is eligible for 

a spouse annuity at any age if caring for the employee’s unmarried child, and the child is 

under age 18 or the child became disabled before age 22.

Of the approximately 2,100 reduced spouse annuities awarded in fiscal year 2021, 

fewer than 10 averaging $867 per month were to spouses of 30-year employees, and over 

2,100 averaging $660 were to spouses of employees with less than 30 years of service.

At the end of fiscal year 2021, about 139,300 spouse annuities averaging $1,122 per 

month were being paid. Approximately 5,000 divorced spouse annuities averaging $719 per 

month were also being paid. These included nearly 70, averaging $749, where the employee 

was not yet entitled to an annuity. Families with an employee and spouse on the rolls 

were paid combined railroad retirement benefits averaging $4,345. This included $3,223 in 

regular and supplemental employee annuities and $1,122 in spouse annuities.
 A Review of Operations 21

Almost 59,000, or 41 percent, of the spouses and divorced spouses on the rolls were also 

receiving social security benefits. Combined railroad retirement and social security benefits 

to these annuitants 

averaged $1,806 per 

month, including $445 

in railroad retirement 

benefits and $1,361 in 

social security benefits. 

Railroad retirement 

annuities to the 82,400 

spouses not receiving 

social security benefits 

averaged $1,588, while 

railroad retirement 

annuities to the 3,000 

divorced spouses 

not receiving social 

security benefits 

averaged $959.

Like regular 

employee annuities, 

spouse annuities consist of up to three components. The tier I component equals one-half of 

the employee’s tier I amount before any reduction for the employee’s social security benefit. 

The spouse tier I amount is reduced for the spouse’s receipt of a social security benefit and 

may be reduced for a spouse’s public service pension. The tier I portion may also be reduced 

if the spouse receives a railroad retirement employee annuity, but this reduction may be 

restored through an addition to the spouse tier II amount. Divorced spouses receive only a 

tier I benefit.

The spouse tier II component equals 45 percent of the employee’s tier II amount. 

Railroad retirement amendments in 1981 precluded further awards of vested dual benefits 

to spouses. The last payments of vested dual benefits to spouses occurred in fiscal year 

2019.

Of the 139,300 spouses on the rolls at the end of fiscal year 2021, 89,800 were being 

paid tier I amounts averaging $1,004 per month. The tier I amounts of 49,600 spouses 

were completely offset by other benefits also due. Spouse tier II amounts averaged $512. 

The 5,000 divorced spouses on the rolls at the end of fiscal year 2021 were being paid tier 

I amounts averaging $728 per month, not reflecting all annuity adjustments.

Lump-sum retirement benefits

A lump-sum benefit may be payable at retirement to employees who received 

separation or severance payments after 1984. This benefit approximates the tier II payroll 

taxes deducted from separation or severance payments that did not yield additional service 

credits for retirement. About $0.2 million was paid in separation/severance lump-sum 

benefits during fiscal year 2021.

 In current-payment 

 Awarded in status on

 fiscal year 2021 September 30, 2021

 Monthly spouse Average Average

benefits Number amount Number amount

Beginning at full

retirement age or over 1,600 $651 18,500 $649

With minor or disabled 

child in care 200 1,363 1,300 1,477

Unreduced, beginning 

at age 60 to under full

retirement age 3,200 1,633 78,800 1,536

Reduced rate 2,100 660 40,800 526

Total 7,000 1,116 139,300 1,122

Divorced spouse

annuities 500 757 5,000 719

Grand total 7,600 $1,090 144,400 $1,108

Note.--Detail may not add to total due to rounding.
22 2022 Annual Report, U.S. Railroad Retirement Board

Employees who have at least 10 years of railroad service and are not entitled to a 

vested dual benefit may be eligible for a dual retirement tax refund if they had concurrent 

railroad retirement and social security earnings within the period 1951-74. The refund 

is equal to the social security taxes that the employee paid on the combined railroad and 

social security earnings in excess of the annual railroad retirement creditable earnings 

maximum. During the 2021 fiscal year, the RRB paid approximately 100 dual retirement 

tax refunds averaging $92. Most of the payments were to employees retiring during the 

year. Fewer than 50 refunds were to survivors, mostly widows, of employees who died 

before receiving the refund. Employees entitled to dual retirement tax refunds for years 

after 1974 may claim them on their Federal income tax returns.

Survivor 

Monthly benefits

Annuity awards to survivors of deceased railroad employees numbered 7,300 during 

fiscal year 2021, about 900 more than the previous year. Over 100,500 survivor annuities 

were being paid at the end of the fiscal year, including 400 temporarily paid at spouse or 

divorced spouse annuity rates pending recomputation to widow(er)s’ rates. Approximately 

77,200, or 77 percent, of the survivor annuities were to aged widows and widowers.

1

The table on page 23 presents numbers and average monthly amounts of survivor 

annuities, by type, awarded in the year and being paid at the end of the year.

Survivor annuities, like regular employee and spouse annuities, consist of as many 

as three components: tier I, tier II and, for widows and widowers only, a vested dual 

benefit. As with spouses, legislation in 1981 precluded new awards of vested dual benefits 

to widow(er)s. The tier I component is computed according to social security formulas and 

is based on the deceased employee’s combined railroad and social security earnings. A 

reduction is made for the survivor’s receipt of a social security benefit. There may also be 

a tier I reduction if the survivor receives a railroad retirement employee annuity or public 

pension. Remarried and divorced widow(er)s receive a tier I benefit only. A dependent 

parent receives only a tier I amount if another family member is also receiving benefits or 

if the parent has remarried.

Survivor tier II amounts are calculated as a percentage of an employee tier II benefit. 

Prior to 2002, the percentages were 50 percent for a widow(er), 15 percent for a child, 

and 35 percent for a parent. The total tier II amount for a survivor family was subject to 

a minimum of 35 percent and a maximum of 80 percent of the employee tier II benefit, 

and all survivor tier II amounts were proportionately adjusted when either limit applied. 

December 2001 legislation established an “initial minimum amount” for widow(er)s which 

provides a tier II benefit equal to 100 percent of the tier II amount of the deceased employee. The maximum tier II amount payable to a family rose to 130 percent of the employee’s 

tier II amount. Widows and widowers are guaranteed a total tier I and tier II amount not 

less than what they were paid as a spouse, any necessary increase being added to tier II.

1

Aged widow(er) statistics in the Survivor section exclude benefits to disabled widow(er)s age 60 and over now payable as 

aged widow(er)’s annuities, as disability annuities convert to age and service annuities at full retirement age.
 A Review of Operations 23

Aged widow(er)s, who are eligible for benefits at age 60, have their tier I and tier II 

amounts reduced if the annuity begins before full retirement age. The eligibility age for 

unreduced annuities 

varies. The maximum 

age reduction also 

varies, depending on the 

widow(er)’s date of birth, 

and is 20.36 percent for 

those born in 1962 or 

later. Excluding over 400 

annuities temporarily 

paid at spouse or 

divorced spouse rates, 

aged widow(er)s’ 

annuities being paid at 

the end of the 2021 fiscal 

year included 39,000 

which were reduced for 

age. Aged widow(er)s’ 

tier I amounts being 

paid averaged $1,497 

per month. In about 

6,400 cases, the tier 

I amount was wholly 

offset by reductions for 

other benefits. Approximately 26,100 aged widow(er)s were also receiving social security 

benefits, and these averaged $1,237. Tier II amounts averaged $533. Less than 20 vested 

dual benefits, averaging $76, were being paid to aged widow(er)s.

The tier I and tier II amounts of disabled widow(er)s’ annuities, which begin at ages 

50-59, are reduced 28.5 percent for age. At the end of fiscal year 2021, tier I amounts being 

paid to disabled widow(er)s on the rolls averaged $1,217. (In about 100 cases, the tier 

I amount was wholly offset by reductions.) Social security benefits being paid to nearly 

1,300 disabled widow(er)s averaged $1,045. Tier II amounts averaged $303, while the less 

than 10 vested dual benefits being paid averaged $95.

Tier I amounts paid to widowed mothers and fathers (widows and widowers caring for 

children) generally equal 75 percent of the full amount payable to an aged widow(er) before 

any reductions, similar to a social security mother’s or father’s benefit. Eligible children 

and grandchildren are paid this same tier I amount. However, if the sum of the tier I 

amounts of all members of a survivor family exceeds the social security family maximum, 

then tier I amounts are proportionately reduced so that the total equals the maximum. 

Reductions for the family maximum usually occur when the family includes three or more 

beneficiaries. Tier I amounts being paid as of the end of fiscal year 2021 averaged $1,495 

for widowed mothers and fathers and $1,141 for children. Fewer than 50 mothers/fathers 

 In current-payment 

 Awarded in status on

 fiscal year 2021 September 30, 2021

 Monthly survivor Average Average

 benefits Number amount Number amount

 Aged widow(er)s 5,800 $2,429 77,200 $1,904

 Disabled widow(er)s1 100 1,874 3,000 1,472

 Widowed mothers

 (fathers) 100 2,090 600 2,049

 Remarried widow(er)s 100 1,418 2,400 1,223

 Divorced widow(er)s 800 1,393 9,800 1,237

 Children:

 Under age 18 300 1,611 1,700 1,558

 Student * 1,721 * 1,643

 Disabled 100 1,479 5,700 1,136

 Parents * 1,103 * 1,039

 Total 7,300 ▪ ▪ 100,500 ▪ ▪

 1Number and average in current-payment status include annuities to disabled widow(er)s 

age 60 and over now payable as aged widow(er)s’ annuities.

 *Fewer than 50.

 Note.--Detail may not add to total due to rounding.
24 2022 Annual Report, U.S. Railroad Retirement Board

and nearly 1,800 children received social security benefits averaging $1,240 and $696, 

respectively. Tier II amounts paid mothers/fathers and children averaged, respectively, 

$596 and $125. 

Lump-sum survivor benefits

A lump-sum death benefit can be payable at the time of an employee’s death only 

if there are no survivors immediately eligible for monthly benefits. For survivors of 

employees who had at least 10 years of railroad service before 1975, the lump-sum death 

benefit is based on the employee’s earnings through 1974, with a maximum amount of 

approximately $1,200. If the employee completed the 10th year of service after 1974, the 

lump-sum death benefit is limited to $255, the maximum benefit payable under social 

security law, and only the widow or widower living in the same household is eligible for the 

benefit. Lump-sum benefits may also be payable to survivors of employees with less than 

10 years of service, but at least 5 years after 1995, if the employee met the social security 

insured status requirements. About 2,000 lump-sum death benefits averaging $915 were 

awarded during fiscal year 2021. Approximately 300 benefits were to widow(er)s, while 

nearly 1,700 were to other individuals who paid the funeral expenses.

Another lump-sum survivor benefit, the residual payment, can be made if no other 

benefits based at least in part on an employee’s railroad service will be payable in the 

future, and the total of prior benefit payments is less than what the employee paid in pre1975 railroad retirement taxes. Fewer than 10 residual payments were awarded in the 

2021 fiscal year, and they averaged $5,235. 

Partition Payments

The Pension Protection Act of 2006, as amended, continues the court-ordered 

partitioned portion of the tier II, vested dual and supplemental benefit payments to 

former spouses after the death of the employee. It also allows for payment of court-ordered 

partitioned payments where the employee is not entitled to an annuity if (1) the employee 

has 120 months of railroad service or 60 months of service after 1995, and (2) both the 

employee and spouse or divorced spouse are 62 for a full month, or, if the employee is 

deceased, the employee would be 62 for a full month.

At the end of fiscal year 2021, there were about 2,400 spouses and divorced spouses 

receiving payments averaging $324 where the employee was deceased or not otherwise 

entitled to an annuity. While all but 2 received a partitioned tier II benefit, only 

3 percent received a partitioned vested dual benefit and 39 percent received a 

partitioned supplemental benefit.

Medicare Enrollments

The Medicare program provides health insurance to persons ages 65 and older, as 

well as persons under age 65 who have been entitled to monthly benefits based on total 

disability for at least 24 months. In the case of some disability diagnoses, the waiting 

period is waived. 
 A Review of Operations 25

Medicare has several parts to its program. Basic hospital insurance, or Medicare 

Part A, is financed through payroll taxes. There is also an elective supplementary medical 

insurance, or Medicare Part B, plan for which monthly premiums are charged. Medicare 

also offers Medicare Part C (Medicare Advantage) plans that include both Parts A and B 

coverage and additional benefits, sometimes at an additional cost. Finally, Medicare 

Part D provides optional prescription drug coverage for an additional premium. Medicare 

Parts C and D are offered through private insurance companies approved by Medicare.

Eligible railroad retirement annuitants and social security beneficiaries whose benefits 

are payable by the RRB are automatically enrolled under Part A and Part B; however, 

Part B may be declined by the annuitant or beneficiary. Eligible nonretired persons must 

apply in order to obtain Medicare coverage. The RRB automatically enrolled nearly 21,700 

beneficiaries for Medicare during fiscal year 2021. As of the end of the fiscal year, about 

459,300 persons were enrolled in the Part A plan, and approximately 441,600 (96 percent) 

of them were also enrolled in Part B.

Except for benefits for services in Canada, which are paid from the Railroad Retirement 

Account, Part A benefits for railroad enrollees are paid from the Federal Hospital 

Insurance Trust Fund, the same as for persons covered under the social security system. 

Part B benefits are paid from the Federal Supplementary Medical Insurance (SMI) Trust 

Funds. The carrier for Part B claims of railroad Medicare enrollees made payments totaling 

$920 million in the 2021 fiscal year.

The regular monthly premium for Part B during fiscal year 2021 was $144.60 for 

coverage through December 2020, and $148.50 thereafter. Beneficiaries with modified 

adjusted gross incomes above certain thresholds pay higher Part B and Part D premiums 

under the Income Related Monthly Adjustment Amount (IRMAA) provisions of law. At the 

end of fiscal year 2021, approximately 20,100 Part B premiums and about 16,600 Part D 

premiums were increased by an IRMAA amount.

The RRB generally withholds Part B premiums from the annuitant’s benefit payments, 

and at the end of fiscal year 2021, about 423,400 annuitants were having their premiums 

withheld. Of the remaining Part B enrollees, almost 3,200 were paying premiums to the 

RRB, either directly or through an intermediary, and 15,000 had their premiums paid by 

State agencies. The RRB periodically transfers premiums to the SMI Trust Funds.

The agency is also able to collect Part C and Part D premiums from monthly benefits 

through an exchange process. While this option has grown in popularity, many annuitants 

pay their Part C and Part D premiums directly to their plan. At the end of fiscal year 2021, 

about 9,800 Part C premiums and approximately 64,800 Part D premiums were deducted 

from benefits paid by the RRB.
26 2022 Annual Report, U.S. Railroad Retirement Board

RAILROAD UNEMPLOYMENT AND SICKNESS 

INSURANCE PROGRAM

FINANCIAL OPERATIONS

Costs for the railroad unemployment and sickness insurance program during fiscal year 

2021 exceeded financing sources by $241.6 million, and the net position decreased by 

$241.6 million from $552.2 million at the end of fiscal year 2020 to $310.6 million at 

the end of fiscal year 2021. For fiscal year 2021, as compared to fiscal year 2020, total 

financing sources for the railroad unemployment and sickness insurance program 

decreased by $535.5 million (94.8 percent) to $29.3 million. (text continued on page 28)

Unemployment and Sickness Insurance Program

Consolidated Financing Sources, 

Costs and Net Position (Millions)1, 2

For the Fiscal Year Ended September 30 2021 2020

Financing Sources:

Employer Payroll Taxes $112.1 $82.7

Interest Income 0.1 2.1

General Appropriations 3, 4 (82.9) 480.0

Other 0.0 0.0 

 Total Financing Sources 29.3 564.8

Costs:

Benefit Payments:

 Unemployment 5 189.7 287.0 

 Sickness 94.8 80.6 

Other (13.6) (14.1)

 Total Costs 270.9 353.5

Financing Sources over Costs (241.6) 211.3

Net Position - Beginning of Period 552.2 340.9

Net Position - End of Period 6 $310.6 $552.2

1

Source of data is the RRB’s Performance and Accountability Report. 

2

Loans to the Railroad Unemployment Insurance Account from the Railroad Retirement Account were 

processed in fiscal years 2020 and 2021.

3

Total financing sources include a $2.0 million appropriation for CARES Act activity.

4

Includes unexpended appropriations from CARES Act activity of $84.9 million.

5

Unemployment benefit payments include about $112.7 million and $154.8 million for CARES Act 

activity in fiscal years 2021 and 2020, respectively.

6

Totals may not sum due to rounding.
 A Review of Operations 27

Benefit Payments 100%

$284.5

Financing Sources - Fiscal Year 2021 (In Millions)

GROSS TOTAL $112.2 1

UNEMPLOYMENT AND SICKNESS 

INSURANCE PROGRAM

Costs - Fiscal Year 2021 (In Millions)

TOTAL $284.5 1

Employer Payroll Taxes 99.9%

$112.1

Interest Income 0.1%

$0.1

1

Excludes −$13.6 million as shown under Other Costs on page 26.

1

Excludes −$82.9 million as shown under General Appropriations on page 26.
28 2022 Annual Report, U.S. Railroad Retirement Board

Financing Sources

The primary ongoing financing source of the railroad unemployment and sickness 

insurance program is a payroll tax on railroad employers, based on the taxable earnings of 

their employees. The employees themselves are not taxed.

Each employer pays taxes at a rate which takes into consideration its employees’ actual 

incidence of benefit usage. Under experience rating, employers whose employees have low 

incidences of unemployment and sickness pay taxes at a lower rate than those with higher 

levels of benefit usage. Each employer’s rate also has a component for administrative 

expenses and a component to cover costs shared by all employers. The rate applies to 

monthly earnings up to an indexed maximum. In calendar year 2021, the taxable earnings 

base was the first $1,710 of each employee’s monthly earnings. The earnings base is 

indexed each year by a rate which is equal to approximately two-thirds of the annual rate 

of increase in the maximum base for railroad retirement tier I taxes.

In 2021, the basic tax rates on railroad employers, including covered commuter 

railroads, ranged from a minimum of 3.15 percent to a maximum of 12.0 percent. There 

was also a surcharge of 2.5 percent in 2021. Most employers were assessed the minimum 

rate in 2021. New employers in 2021 paid an initial rate of 3.15 percent.

Employer Payroll Taxes

Payroll taxes by employers totaled $112.1 million during fiscal year 2021. This was an 

increase of 35.6 percent or $29.4 million more than the previous year.

Interest

Cash not needed immediately for unemployment and sickness insurance benefits 

or operating expenses is held in the Federal Unemployment Insurance Trust Fund and 

invested by the Secretary of the Treasury. The fund earned an average rate of return of 

2.1 percent in fiscal year 2021, of which the RRB earned $0.1 million as its pro rata share.

Costs

Total costs for the railroad unemployment and sickness insurance program decreased 

by $82.6 million (23.4 percent) to $270.9 million. 

Benefit Payments

During fiscal year 2021, unemployment insurance benefit payments decreased by 

$97.3 million (33.9 percent) to $189.7 million. Sickness insurance benefit payments 

increased by $14.2 million (17.6 percent) to $94.8 million.
 A Review of Operations 29

BENEFIT OPERATIONS

Net unemployment and sickness benefits totaling about $351.3 million were paid in 

the 2020-2021 benefit year, $119.0 million more than in the prior year. Coronavirus relief 

legislation accounted for $151.4 million of the $272.9 million in unemployment benefits. 

In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, 

as amended, amounts reflect a reduction of 5.9 percent for days of unemployment and 

sickness after September 30, 2019, and 5.7 percent for days after September 30, 2020. 

Coronavirus relief legislation temporarily suspended sequestration from January 3, 2021, 

until 30 days after the Presidential emergency declaration ends. Beneficiaries numbered 

48,900, compared to the prior year’s total of 37,100. Nearly 3,200 employees received both 

unemployment and sickness benefits during the 2020-2021 benefit year. The number of 

unemployment benefit claimants increased by 15 percent, and sickness benefit claimants 

increased by 66 percent. Total net unemployment benefit payments increased 58 percent, 

while net sickness benefits increased by 32 percent. The number of employees qualified for 

benefits under the Railroad Unemployment Insurance Act decreased 3 percent to 228,400.

Benefits are payable for each day of unemployment or sickness in excess of 7 during the 

first 14-day registration period in a benefit year. During benefit year 2020-2021, there were 

13,900 and 23,500 unemployment and sickness benefit waiting period claims, respectively.

Unemployment

Approximately 26,500 railroad workers were paid $272.9 million in net unemployment 

benefits during the 2020-2021 benefit year. The number of benefit claimants increased by 

almost 3,500 from the prior year total of 23,100, and the benefit amount increased $99.8 

million from the prior year’s total of $173.1 million. The average number of compensable 

days per unemployment benefit claimant was 84 in benefit year 2020-2021, 22 more than 

the previous benefit year, due to special extended unemployment benefits and waiting 

period waiver benefits authorized by coronavirus relief legislation

The mid-month unemployment count in the 2020-2021 benefit year started at a high, 

with a July count of 12,900 claimants. The count declined until increasing to 10,300 in 

December 2020. After that, unemployment dropped monthly before hitting a benefit year 

low of 4,800 in June 2021. For the 2020-2021 benefit year, the weekly number of claimants 

averaged 8,400 compared to 6,300 in the previous benefit year. While no mid-month count 

was as high as May or June 2020, the effects of the coronavirus pandemic were present 

from the start of the benefit year, rather than just the last quarter of benefit year 2019-

2020. The overall unemployment benefit claimant rate, measured in relation to the number 

of employees qualified to receive benefits under the Railroad Unemployment Insurance 

Act during a particular time period, increased 18 percent to 11.6 per 100 qualified, from 

the previous year’s 9.9 per 100 qualified. The median age for all unemployment benefit 

claimants was 40 years, compared to 39 in the previous benefit year.

NOTE.--Railroad unemployment and sickness benefits are paid on the basis of benefit years beginning July 1 and ending 

June 30 of the following year. Consequently, operational data in this “Benefit Operations” section are generally presented for 

this time span, rather than fiscal years beginning October 1 and ending September 30.
30 2022 Annual Report, U.S. Railroad Retirement Board

Item

 Benefit year 2020-2021 Benefit year 2019-2020

 

 Total

 Unemploy-

 ment1

 

Sickness1

 

 Total

 Unemploy-

 ment1

 

 Sickness

 Applications 60,000 26,000 34,100 63,700 43,900 19,800

 Claims 390,600 241,400 149,200 298,500 171,300 127,200

 Claimants 2

48,900 26,500 25,600 2 37,100 23,100 15,400

 Gross amount of benefits 3 $368,458,100 $273,066,400 $95,391,700 $262,436,200 $182,468,300 $79,967,900

 Number of payments

 Normal 351,300 201,900 149,300 238,500 143,300 95,200

 Extended 64,900 49,900 15,000 32,000 18,800 13,200

 Enhanced 127,900 127,900 ▪ ▪ 64,400 64,400 ▪ ▪

 Total 544,000 379,700 164,300 334,900 226,500 108,400

 Average amount per 

 2-week registration period 3

 Normal $609 $638 $569 $691 $649 $754

 Extended 720 729 691 634 644 618

 Enhanced 840 840 ▪ ▪ 1,200 1,200 ▪ ▪

 Total 677 719 580 784 806 738

1 Beginning in May 2020, includes special extended unemployment benefits, enhanced unemployment benefits, 

and waived waiting period requirements for both unemployment and sickness beneficiaries that were paid under 

the CARES Act, CARWA, and the ARP Act. In benefit year 2020-2021, special extended unemployment benefits were $29.4 million, enhanced unemployment benefits were $107.9 million, waived waiting period unemployment benefits were $5.6 million, and waived waiting period sickness benefits were $5.4 million. In benefit year 

2019-2020, special extended unemployment benefits were $7.7 million and enhanced unemployment benefits 

were $77.4 million.

2 Benefits for both unemployment and sickness were paid to approximately 1,400 employees in benefit year 

2019-2020 and 3,200 employees in benefit year 2020-2021. Those claimants who had only a non-compensable 

waiting period are not included in the beneficiary counts since no benefits were paid. Includes claimants who 

were paid under the RUIA or coronavirus relief legislation.

3 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts 

reflect a reduction of 6.2% under sequestration for days of unemployment and sickness after September 

30, 2018, 5.9% for days after September 30, 2019, and 5.7% for days after September 30, 2020. Beginning 

January 3, 2021, CARWA temporarily suspended sequestration until 30 days after the Presidential emergency 

declaration conerncing the pandemic terminates.

Note.--Detail may not add to totals due to rounding.

Major unemployment and sickness benefit operations,

benefit years 2020-2021 and 2019-2020
 A Review of Operations 31

Unemployment and Sickness Benefit Claimants by Age,

Benefit Year 2020-2021

Claimants under the Railroad Unemployment Insurance Act, 

Benefit Years 2016-2017 through 2020-2021

13,194

9,317

7,865

23,061

26,512

16,052 15,689

14,351 15,375

25,585

2016-2017 2017-2018 2018-2019 2019-2020 2020-2021

Unemployment

Sickness

502

7,571

9,317

5,959

2,911

252 64

2,660

7,170

8,517

6,486

688

Under 25 25-34 35-44 45-54 55-64 65 & Over

Unemployment

Sickness
Sickness

The number of sickness benefit claimants during the 2020-2021 benefit year was 

25,600, about 10,200 more than the previous year. This corresponds with an increase in 

sickness claims related to coronavirus illnesses. Gross sickness benefits of $95.4 million 

were paid, including $5.4 million under coronavirus relief legislation, $15.4 million more 

than in the prior benefit year. Net sickness benefits totaled $78.4 million, reflecting 

repayment of a large amount of benefits following settlements of suits for injuries. Benefits 

payable for an injury are recoverable if the claimant is awarded damages or receives 

a settlement for the injury. Net benefits increased by approximately $19.2 million in 

comparison with the previous year.

The utilization rate for sickness benefits was 11.2 percent of qualified employees, the 

highest since the 1984-1985 benefit year, and 71 percent higher than the previous benefit 

year’s rate of 6.6 percent. The average duration of sickness was 53 days in benefit year 

2020-2021, down from 70 in the previous benefit year. The increase in beneficiaries can 

be largely attributed to coronavirus-related illnesses that primarily resulted in shorter 

sickness periods.

Among the most common causes of sickness were infectious and parasitic diseases 

(affecting 38 percent of beneficiaries), injuries that included fractures or wounds (17 percent), diseases of the musculoskeletal system and connective tissue (12 percent), symptoms 

and ill-defined conditions (8 percent), and mental disorders, including drug and alcohol 

addictions (7 percent). The coronavirus cases were largely grouped into the infectious and 

parasitic diseases category. The median age of all sickness benefit claimants was 48 years, 

compared with 49 years the previous benefit year.

32 2022 Annual Report, U.S. Railroad Retirement Board
RAILROAD EMPLOYMENT

The preliminary average monthly railroad employment in fiscal year 2021 decreased 

6 percent to 188,000 from the 201,000 average of the previous fiscal year. From October 

2016 through January 2018, there was a sustained decline in employment. Then, from 

February through November of 2018, there was a moderate recovery. The decline resumed 

in December 2018 until March 2020. In April 2020, when the coronavirus pandemic began 

to affect the railroad industry, the decline in employment accelerated. Employment hit a 

low of 186,000 in January 2021, before climbing slightly to reach a steadier state of 188,000 

by the end of fiscal year 2021.

Note.--Numbers for 2021 are preliminary.

Average Railroad Employment

Fiscal Years 2017 through 2021

Note .--Numbers for 2021 are preliminary.

 180,000

 185,000

 190,000

 195,000

 200,000

 205,000

 210,000

 215,000

 220,000

 225,000

 230,000

 A Review of Operations 33
34

Coronavirus Pandemic

As the United States continued to deal with the coronavirus pandemic, the 

 RRB made significant system modifications and expended substantial effort to 

implement three pieces of legislation designed to ease the resulting economic strain.

Relief Legislation

The Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted 

March 27, 2020, included three provisions that impacted the payment of benefits under the 

Railroad Unemployment Insurance Act (RUIA), each having a separate Treasury appropriation for the payment of those benefits. In addition, all CARES Act benefits were exempt 

from sequestration. The key provisions were as follows.

• Special extended unemployment benefits for rail workers with jobless claims during 

the period from July 1, 2019, to June 30, 2020, funded by using the approximate 

$142 million remaining from the Worker, Homeownership, and Business Assistance 

Act of 2009. Benefits had to begin by December 31, 2020.

• Enhanced benefits of $1,200 per 2-week registration period, for registration periods 

that began on or after April 1, 2020, through July 31, 2020. The enhanced benefits 

were paid from a $425 million appropriation provided by the CARES Act and were 

payable until the end of a person’s entitlement or until the appropriation ran out, 

whichever came first.

• Waiver of waiting periods for unemployment and sickness benefits for registration 

periods that started on or after March 28, 2020, and ended on or before December 31, 2020. The waiting period waiver benefits were paid from an appropriation of 

$50 million provided by the CARES Act and were payable until the end of a person’s 

entitlement or until the appropriation ran out, whichever came first.

The Continued Assistance to Rail Workers Act (CARWA), enacted December 27, 

2020, amended the CARES Act. Under CARWA, unemployment and sickness benefits 

are exempt from sequestration from January 3, 2021, until 30 days after the Presidential 

Administrative Developments

The following describes major activities and issues addressed in 2020 and 2021 as part 

of the RRB’s efforts to improve operations and customer service.
 Administrative Developments 35

declaration of a national emergency due to the coronavirus pandemic terminates. Its key 

provisions included the following.

• Provided an extension to the special unemployment extended benefits through 

April 5, 2021, for anyone who received regular unemployment benefits in the benefit 

year beginning July 1, 2020.

• Enhanced benefits of $600 per registration period were revived for registration 

periods beginning on or after December 27, 2020, through registration periods 

beginning on or before March 14, 2021.

• Waiting period waiver extended to March 14, 2021.

The American Rescue Plan Act (ARPA), enacted March 11, 2021, amended the 

CARWA extensions to the CARES Act as follows.

• Provided an extension to the special unemployment extended benefits through 

September 6, 2021, for anyone who received regular unemployment benefits in the 

benefit years beginning July 1, 2020, or July 1, 2021.

• Enhanced benefits of $600 per registration period were extended through 

registration periods beginning on or before September 6, 2021.

• Waiting period waiver extended through registration periods that ended on or 

before September 6, 2021.

Agency Operations

As a result of the pandemic, RRB offices continued to be closed to the public for in-person service, with agency employees working on a maximum-telework basis. A limited number of employees came into the office to process mail and other written communications, as 

needed, and to take necessary processing actions resulting from such correspondence. Field 

offices continued to provide service to agency customers through use of the RRB’s national 

toll-free number, and customers were also encouraged to use automated options available 

through the toll-free number, as well as online services on the agency website, RRB.gov.

The RRB also retained enhanced screening procedures for the limited number of 

employees and contractors entering the headquarters building, including temperature 

checks, and developed a tracking system to collect information on employees’ vaccination 

status. The RRB also had ongoing planning for a safe return to work by its employees, 

based on relevant Federal guidance, and directed agency employees to start returning to 

the office for in-person work March 28, 2022.
36 2022 Annual Report, U.S. Railroad Retirement Board

Performance Management

Customer Service Plan

The RRB’s Customer Service Plan promotes the principles and objectives of customerdriven quality service agencywide. An important part of the plan is to keep customers 

informed of how well the RRB is meeting timeliness standards. The RRB publicizes the 

Customer Service Plan and performance results and posts them in every field office. The 

plan is reviewed and updated periodically based on agency experience, customer feedback 

and comparison with similar best-in business models. 

 The agency has developed an index to measure the overall timeliness of customer 

service in four benefit areas: retirement applications; survivor applications; disability 

applications and payments; and railroad unemployment and sickness benefit applications 

and claims. In addition, this composite indicator, based on a weighted average, allows 

for a more concise and meaningful presentation of its customer service efforts in these 

four areas. During fiscal year 2021, the overall benefit timeliness index was 99.2 percent. This means that the RRB provided benefit services within the timeframes promised 

in the Customer Service Plan 99.2 percent of the time. The timeliness index for retirement applications, survivor applications, and disability applications and payments, the 

processing of which includes considerable manual intervention, was 90.6 percent. The 

timeliness index for railroad unemployment and sickness benefit applications and claims, 

a highly automated process, was 99.8 percent. Overall, benefit timeliness for fiscal year 

2021 improved slightly from the overall level of 99.0 in fiscal year 2020. The RRB also 

met or exceeded five out of ten of its customer service performance goals for the year in 

its Annual Performance Plan.

Payment Integrity

The RRB’s estimated improper payment rate for the Railroad Retirement Act (RRA) 

and RUIA programs has consistently fallen below the statutory thresholds for “significant 

improper payments.” For this reason, in fiscal year 2018 the RRB requested reporting 

relief for these two programs based on the guidance in Office of Management and Budget 

(OMB) Circular A-123, Appendix C, Part II.A.3. OMB approved this request in July 2018, 

resulting in the omission of the RRB’s improper payment analysis for these two programs 

in the agency’s Performance and Accountability Reports (P&AR) for fiscal years 2018, 

2019, and 2020.

 During fiscal year 2020, the RRB did conduct and publish risk assessments for the 

RRA and RUIA programs in the “Payment Integrity” section of the fiscal year 2020 

P&AR. These risk assessments concluded that both programs remain below the statutory 

thresholds of “significant improper payments” as defined by law. Therefore, both programs 
Administrative Developments 37

are now operating under “Phase 1” of OMB Circular A-123, Appendix C (M-21-19), which 

places them in a three-year risk assessment cycle, unless there are major changes to the 

program that would require an earlier assessment. 

 The next RRA risk assessment will be conducted in fiscal year 2023. The RRB 

conducted a risk assessment for the RUIA program during fiscal year 2021 due to program 

changes implemented as a result of the passage of the Coronavirus Aid, Relief, and 

Economic Security Act of 2020. This risk assessment concluded that the program continues 

to remain below the statutory thresholds. However, the agency will conduct another RUIA 

risk assessment during fiscal year 2022 due to enactment of two subsequent coronavirus 

relief bills, the Continued Assistance to Railway Workers Act of 2020 and the American 

Rescue Plan Act of 2021. 

In addition, the agency responded to OMB’s annual data call survey, providing 

information concerning outlays, risk assessments, payment recapture information, and 

confirmed fraud (per the RRB’s Office of Inspector General), for the RRA and RUIA 

programs. This information was submitted through OMB’s online payment-integrity data 

collection tool, with the information incorporated into the website PaymentAccuracy.

gov, where it is available to the public.

Service Enhancements

Login.gov

The RRB continued integration and promotion of the General Services Administration 

(GSA) identity-proofing platform, Login.gov, for access to online benefits through the 

myRRB application on the agency website. By using the Login.gov portal, claimants 

can verify their identity online and immediately apply for unemployment benefits 

without calling, mailing forms, or visiting an RRB office. Through the end of December 

2021, the RRB had over 72,000 accounts with Login.gov. Additional agencies began 

using and promoting accounts with Login.gov this year, most notably the Social Security 

Administration (SSA). As more agencies partner with Login.gov, the RRB anticipates 

savings through economies of scale, along with a better customer experience due to use of 

a single username and password for interactions with multiple agencies.

Cost-of-Living Adjustment

In December 2021, tier I benefits increased by 5.9 percent while tier II benefits rose 

by 1.9 percent, due to a cost-of-living adjustment (COLA). The increases were effective 

with the January 2022 payments, with income tax withholding calculated using updated 

tax tables. The increase was paid to 497,890 annuitants, and was also included in the 

RRB-paid social security benefits to 126,121 beneficiaries. The total amount of the COLA 
38 2022 Annual Report, U.S. Railroad Retirement Board

was more than $43.9 million in railroad retirement annuities and almost $10.1 million in 

social security benefits. Also, the standard Medicare Part B premium for 2022 increased 

from $148.50 per month to $170.10, with increased premiums for some high-income 

beneficiaries. A major driver for the premium increase was increased healthcare spending 

related to the coronavirus pandemic.

Imaging

The RRB continues to make significant use of its Auto Import software. Auto Import 

was purchased pre-pandemic, then widely adopted during the extended period of work at 

home caused by the coronavirus pandemic. This allowed the RRB to process benefits faster 

by importing electronic documents to the imaging system while employees were away from 

the office. Imaging analysts worked with various units to embed the software into existing 

workflows to fulfill the agency’s mission of paying benefits in an accurate, timely manner. 

Some units use Auto Import along with a barcoded coversheet that serves to create an 

electronic routing transaction associated with the document. While tens of thousands of 

documents have been submitted to the imaging platform using the Auto Import process, 

agency analysts continue to refine the software configuration and coversheets to enhance 

workflow wherever possible. As a result, process improvements attributable to Auto Import 

will continue long after the pandemic.

Officials

Erhard Chorlé continues to serve as Chairman of the Railroad Retirement Board, 

John Bragg as the Labor Member, and Thomas Jayne as the Management Member. All 

three first assumed office in February 2019. Martin Dickman has served as the Inspector 

General for the RRB since 1994.

In fiscal year 2021, the Board made several appointments to senior executive and 

management positions, in most cases due to the retirement of the incumbent. In January 

2021, the Board named Daniel Fadden as the agency’s Director of Administration. At the 

time of his appointment, he had been the RRB’s Director of Field Service since February 

2013. In his new position, he also continued to serve as the agency’s Senior Executive 

Officer, chairing the RRB’s Executive Committee and coordinating development and 

implementation of agency policy. Also in January 2021, the Board named Nancy Bitzer as 

Director of Human Resources. Before her new appointment, she had served as the agency’s 

Chief of Human Services/Labor Relations since September 2013.

In February 2021, the Board named Keith Sartain as the agency’s Chief Actuary. 

Before joining the RRB, he was a partner and consulting actuary for Aon, a global 

professional services firm, where he served as the company’s national expert on railroad 

retirement benefits. Mr. Sartain had also served as a member of the RRB’s Actuarial 
Administrative Developments 39

Advisory Committee since September 2011. The Board named Mark Blythe as Director 

of Field Service in May 2021. He worked at SSA for more than 20 years, and at the time 

of his appointment, he was an Area Director in the Denver Region, overseeing about 425 

employees at 25 SSA facilities in Colorado and Wyoming. In August 2021, the Board 

named Arturo Cardenas as its Director of Programs. He had more than 30 years of service 

at SSA, and at the time of his appointment, he was Deputy Commissioner for SSA’s Office 

of Quality Review, responsible for 1,000 employees at SSA’s headquarters in Woodlawn, 

Maryland, as well as 10 regional sites and four satellite offices.

Human Capital Management

Nearly 40 percent of RRB employees have 20 or more years of service, while 30 percent 

of the current workforce will be eligible for retirement by fiscal year 2023. To ensure the 

agency achieves its mission and supports the railroad public it serves, the RRB continues 

to place emphasis on strategic management of human capital, particularly in the areas 

of workforce planning, knowledge management, training, development, recruitment, and 

succession planning. For example, this past year the RRB collaborated with the Office 

of Personnel Management (OPM) to conduct succession planning activities to include 

succession risk analysis and provide succession planning best practices in the Federal 

environment. The RRB utilized this collaboration to create its Human Capital Plan (HCP). 

In alignment with the RRB Strategic Plan and agency mission, the HCP is a robust 

synopsis of individual bureaus’ hiring, training and succession plans.

The RRB’s Bureau of Human Resources (BHR) continues to update dated policies and 

programs pertaining to agency employees. In this past year, BHR drafted both telework 

and incentive awards policies. In addition, BHR utilizes technology to automate Federal 

services and benefits offered to RRB employees. In 2021, BHR worked with the U.S. 

Department of Labor to implement that agency’s automated workers’ compensation claims 

system. BHR also worked with the Defense Counterintelligence and Security Agency to 

update and further automate the RRB’s personnel security system and processes.

Staffing

The RRB continues to evaluate, automate, and update its recruitment and selection 

strategies and processes. In 2021, the agency automated its internal hiring process to make 

it more efficient for staffing specialists and managers, as well as easier for employees to 

apply for internal positions. BHR also partnered with OPM to develop online assessment 

tools for entry-level claims examiners and claims representative positions, and continued 

to use the Pathways Recent Graduate Program, which is geared to attracting individuals 

who have completed a degree or certificate within the previous two years – six years if 

fulfilling a military obligation – to a career in Federal service.
40 2022 Annual Report, U.S. Railroad Retirement Board

In 2021, BHR also partnered with one of the RRB’s key divisions to cast a wider net 

in terms of recruitment opportunities, moving beyond posting vacant positions solely on 

OPM’s USAJobs.gov website. These expanded recruitment efforts included announcing 

Pathways positions for recent graduates, and even posting hard-to-fill positions on the 

LinkedIn platform. One of BHR’s most notable accomplishments in 2021 was filling 132 

vacancies in the agency in a 6-month period. This effort involved reviewing more than 

2,400 applications for claims assistant, claims representative, and claims examiner 

positions, all of which are mission-critical positions, utilizing a limited number of BHR 

employees.

The agency started a 9-month training class for 15 RUIA claims examiners in 

August 2021. RUIA examiners are responsible for adjudicating both unemployment 

and sickness applications, claims and correspondence from railroad employees, as 

well as resolving computer-generated referrals that may impact entitlement to RUIA 

benefits. Once this class is complete, the RRB will create a new debt management unit 

to establish recoverables and process cash receipts related to RUIA benefits. The agency 

is also planning to begin a training class for Medicare claims examiners in fiscal year 

2022, although the number of trainees is yet to be determined. Medicare examiners are 

responsible for enrolling individuals into the Medicare program, processing payments and 

addressing entitlement questions and issues.

The RRB’s Office of Programs (OP) also had seven trainees complete post-adjudication 

training for retirement and survivor benefits. The training started in February 2021 and 

ended in December 2021. Post examiners are responsible for the maintenance of railroad 

and social security payments after initial eligibility is established, processing adjustments, 

releasing overpayment letters and performing authorization review of work processed by 

other examiners of the same or a lower pay grade. These positions are critical to processing 

the agency’s ongoing, mission-critical work.

 Using the Pathways program, OP hired seven new GS-7/9/11/12 user analyst trainees 

in August 2020. One new hire left the program during the training period, and another left 

subsequent to its completion. The five remaining trainees received their initial promotion 

to the GS-9 level, and are currently being mentored and receiving on-the-job training until 

they reach the GS-12 target level.

During fiscal year 2021, OP also promoted three initial disability benefit examiners 

to GS-12 post examiners. All three successfully began their training and orientation to 

the post workload, which includes making initial disability freeze and early Medicare 

determinations under the Social Security Act, completing continuing disability reviews 

related to medical improvement and earnings, and authorizing initial disability 

determinations.
Administrative Developments 41

Training

The training and development section in BHR continues to create, implement, and 

modify an overall training program with the goal of creating opportunities to assist RRB 

employees in building the knowledge, skills, and abilities needed to achieve the agency’s 

strategic goals and mission. Of course, due to the coronavirus pandemic, this is largely done 

by recognizing the demand for and necessity of a remote training environment. In 2021, the 

training and development section developed and coordinated new employee orientation and 

onboarding programs in a virtual environment, and hosted virtual workshops throughout 

the year for employees interested in creating individual development plans.

The training staff also worked collaboratively with other agency offices and bureaus to 

produce and publish training videos and materials for railroad workers and their families. 

This included creating the virtual platform and hosting the 2021 National Rail Employer 

Training Seminar. This training conference is for railroad officials responsible for reporting 

service and compensation to the RRB, along with other interactions with the agency, takes 

place every 3 years, and was conducted virtually for the first time. Lastly, the training 

and development unit partnered with the agency’s Bureau of Information Services to 

implement agencywide information security training plan strategies.

The agency continues to capitalize on its learning management system (LMS), also 

known as RRB University, as the cornerstone of its training and development activities. 

This cloud-based platform allows the RRB to accurately track, capture, publish, and 

deliver virtual training opportunities to employees throughout the agency. RRB University

is effectively utilized to deliver mandatory Federal training on an agencywide basis, 

technical training for bureaus/offices – particularly for employees in OP and the Bureau 

of Field Service – and soft-skill training via a comprehensive learning catalog. In 2021, 

RRB employees and contractors completed 1,956 individual learning objects (e.g., online 

courses, instructor-led training, form requirements, course curricula) managed through the 

LMS, for a total of 25,384 individual learning-object completions. Due to the coronavirus 

pandemic, agency employees did not participate in any external, in-person training during 

the year.

Employee Survey

The Federal Employee Viewpoint Survey, developed by OPM, is a tool that measures 

employees’ perceptions of whether, and to what extent, conditions characterizing successful 

organizations are present in their agencies. The 2021 survey once again featured reduced 

core survey items and a section on potential challenges/changes employees faced due to 

the coronavirus pandemic. Of the 781 employees invited to participate, 273 completed the 

survey, for a response rate of nearly 35 percent. Twenty-seven survey items were identified 
42 2022 Annual Report, U.S. Railroad Retirement Board

as strengths (65 percent positive or higher), while no survey items were identified as a 

challenge (35 percent negative or higher). The agency’s engagement index score, which 

OPM developed to measure employees’ overall sense of purpose and attachment relative 

to an organization’s mission, exceeded OPM’s goal for 2021 (72 percent), and also met or 

exceeded the governmentwide benchmarks in all areas.

As for coronavirus-specific content, results indicated that employees felt the agency 

supported their well-being and work needs during the pandemic. Nearly 90 percent of RRB 

employees indicated that senior leaders were committed to employee health and safety, and 

almost 85 percent felt that their supervisor supported their efforts to stay healthy and safe 

while working. The results of the survey provide an important opportunity to assess the 

agency’s current state and inform future emergency policies and actions.

Information Technology

System Modernization

The RRB made significant progress as it turns its focus from the stabilization phase 

to the modernization phase of improving its information technology (IT) capabilities. The 

agency continues to look for opportunities to accelerate the modernization of systems and 

assets that directly support the mobility of the RRB workforce. The agency completed 

several significant IT modernization efforts that establish a cloud presence for mission 

applications and systems, including:

• Migration of the RRB data center mainframe and disaster recovery site to IBM 

operations on the IBM zCloud for Government. The transition provides RRB optimization 

of mainframe operations and enables both IT and application modernization.

• The migration of the RRB data center email services to the Microsoft M365 cloud 

solution. 

• The upgrade of the RRB data center SharePoint document storage and 

collaboration platform to Microsoft SharePoint Online.

• The implementation of Microsoft Teams for workspace messaging and video 

conferencing.

In addition, on-premises production web/database servers were migrated to the 

Microsoft Azure cloud, with 88 of the RRB’s applications now residing there in full 

production capacity. Working together, Bureau of Information Services (BIS) and OP staff 

assisted in the migration of applications by testing and verifying their functionality in the 

cloud environment.
Information Security

The RRB is committed to protecting its annuitants’ information from unauthorized 

use or disclosure, and continues to work on improving its security capabilities. In 2021, 

the BIS information security team administered statutorily required security-awareness 

training for agency employees and contractors. Staff members identified as having more 

significant information security responsibilities participated in enhanced role-based 

security training. In addition, the RRB’s privacy team prepared and coordinated training 

for all employees and necessary contractors on safeguarding controlled unclassified 

information, Federal tax information, and Privacy Act information.

The agency strengthened the cybersecurity of the RRB and improved information 

security monitoring by implementing a continuous diagnostics and mitigation (CDM) tool, 

as recommended by the Department of Homeland Security (DHS) and the Cybersecurity 

Infrastructure Security Agency (CISA). The software-as-a-service CDM tool assesses 

hardware, software, security management configurations, and software vulnerabilities. 

The service will continuously scan the RRB network and devices for security risks and 

send the data to CISA for the RRB’s dashboard that aggregates and displays agency 

information. The dashboard helps the agency to be more effective in resolving security 

incidents and threats. RRB data also feeds into the DHS Federal dashboard for use in 

calculating an agencywide adaptive risk enumeration (AWARE) score. This process, and 

the AWARE score, provides agencies a view of cyber risks in order to assess the size and 

scope of vulnerabilities, prioritize actions, and address the most significant problems first.

Information Resources Management

In fiscal year 2021, the RRB coordinated and secured computer-matching agreements 

with 39 states. The agency also secured OMB approval of 25 information collections. 

A central goal of the OMB review process is to help agencies strike a balance between 

collecting information needed to fulfill their statutory missions and guarding against 

unnecessary or duplicative requests that impose unjustified costs on the public.

Equal Opportunity

Policies and Procedures

The agency’s Equal Employment Opportunity (EEO) complaint program has policies 

and procedures in place to address all forms of discrimination, including harassment, 

and the discrimination and anti-harassment complaint processes have the elements of 

impartiality, timeliness and credibility. 

Administrative Developments 43
Both the agency’s website and its intranet include information to ensure that the 

public and agency employees have access to information regarding the complaint 

programs. Training is provided to ensure that employees know their rights and 

responsibilities under various Federal laws and Executive Orders. In fiscal year 2021, 

the Office of Equal Opportunity (OEO) facilitated training for all agency managers on 

the Notification and Federal Employee Antidiscrimination and Retaliation (No FEAR) 

Act, as well as training on prohibited personnel practices and whistleblower complaints 

offered by the U.S. Office of Special Counsel under its supervisory training certification 

program. This mandatory training offered supervisors and managers information on 

how to respond to alleged complaints, including allegations that pertain to a violation of 

whistleblower protection. In addition, agency policies on prohibited personnel practices 

and whistleblower protections, along with other related policies, are posted at RRB 

headquarters and in each field office. All agency employees also have access to all EEO 

policies and complaint procedures through the RRB’s internal intranet.

In accordance with President Biden’s Executive Order 13988, signed January 20, 

2021, “Preventing and Combating Discrimination on the Basis of Gender Identity or 

Sexual Orientation,” OEO developed a plan and reviewed all existing orders, regulations, 

guidance, policies and programs to ensure compliance with Section 1 of the Executive 

Order. This resulted in several revisions that included such items as the agency’s EEO 

handbook, sexual harassment policy, and alternative dispute resolution program.

Diversity Program

With the continuance of the coronavirus pandemic, the OEO continued to sponsor 

online events throughout the year to foster an inclusive work environment. These included 

cultural enrichment videos to commemorate special emphasis programs such as Black 

History Month, Hispanic Heritage Month, and Women’s History Month, along with others. 

Once the pandemic is over, OEO plans to resume all diversity events that also include 

highlighting Asian Pacific Heritage Month, Native American Heritage Month, and National 

Disability in Employment Month. The OEO’s three committees – the Workplace Diversity 

Committee, the Federal Women’s Program Committee, and the Employees with Disabilities 

Advisory Council – organizes these events/programs. 

Recruitment

The RRB is committed to maintaining a diverse workforce. In fiscal year 2021, the OEO 

continuously cooperated with the Bureau of Human Resources to create a diverse pool 

of external job applicants by identifying sources for the recruitment of individuals with 

disabilities, various underrepresented groups, and disabled veterans.

44 2022 Annual Report, U.S. Railroad Retirement Board
Public Information Activities

The RRB maintains direct contact with railroad retirement beneficiaries through 

its field offices located across the country. Field personnel explain benefit rights and 

responsibilities on an individual basis, assist railroad employees in applying for benefits 

and answer any questions related to the benefit programs. The RRB also relies on railroad 

labor groups and employers for assistance in keeping railroad personnel informed about its 

benefit programs.

The Office of the Labor Member has proactively helped educate rail union officials about 

the benefits available to members and their families under the Railroad Retirement and 

Railroad Unemployment Insurance Acts since 1957. At pre-retirement seminars sponsored 

by the Labor Member of the Board, RRB employees describe and discuss the benefits 

available under the railroad retirement-survivor, unemployment-sickness, and Medicare 

programs, and provide attendees with comprehensive informational materials. These 

meetings are attended by officials and members of rail labor unions, as well as railroad 

employees and spouses nearing retirement. In addition, railroad labor unions frequently 

request that RRB representatives speak before their meetings and conventions.

At seminars for railroad executives and managers, agency representatives review 

programs, financing, and administration, with special emphasis on those areas which 

require cooperation between railroads and RRB offices. The Management Member’s Office 

conducts these seminars for railroad officials, as well as other benefit update presentations 

and pre-retirement counseling seminars for railroad employees and their spouses. The 

Management Member’s Office also hosted the 11th annual National Rail Employer Training 

Seminar in August 2021, which was conducted virtually due to the coronavirus pandemic. 

It was attended by 153 reporting personnel from across the country, and featured guest 

speakers from SSA, the Internal Revenue Service (IRS), and the RRB’s Office of Inspector 

General. Topics included RRB and IRS audits, basic reporting and specific IRS reporting 

issues, employer coverage, the railroad unemployment insurance program’s experience 

rating system, online availability of service and reporting forms, cyber security, retirement 

and survivor annuities, and effects of recent court decisions.

Office of Inspector General

The Office of Inspector General (OIG) for the RRB focuses its audit and investigative 

efforts on protecting the integrity of the agency’s trust funds by providing comprehensive 

program and operational oversight. Reports issued by the OIG and other documents 

referenced here can be found at RRB.gov/OurAgency/InspectorGeneral/Library. 

Administrative Developments 45
Office of Audit

During fiscal year 2021, the Office of Audit published 11 reports, including mandated 

audits such as the annual information security audit, the annual Payment Integrity 

Information Act of 2019, the annual financial statement audit, the annual management and 

performance challenges, and the annual risk assessment of the RRB’s purchase/travel card 

program.

The OIG also issued audits pertaining to the following: the RRB’s disability briefing 

document process; the Bureau of Fiscal Operations’ functionality; the RRB’s information 

technology initiatives; the RRB’s designated change process; and the RRB’s purchase card 

program. The OIG also issued an interim review of the RRB’s benefit payments under 

the CARES Act. This review addressed concerns about the RRB’s lack of unemployment 

insurance fraud referrals and the lack of an automated debt recovery system for CARES 

Act benefit payments.

In total, the Office of Audit issued 78 recommendations to agency management and 

identified almost $1.2 million in questioned costs.

Pursuant to the Reports Consolidation Act of 2000 and the requirements of OMB 

Circular A-136, the OIG issued a document that identified the most serious management 

challenges facing the RRB and its progress in addressing them. The OIG identified the 

following challenges: disability program integrity; information technology security and 

complete systems modernization; management of railroad Medicare; payment accuracy and 

transparency; financial management and reporting; and compliance concerns with various 

guidance.

Office of Investigations

The Office of Investigations focuses on identifying, investigating, and presenting RRB 

fraud cases for prosecution or monetary recovery action. It also seeks to prevent and 

deter RRB program fraud by reporting systemic weaknesses in agency operations and 

processes identified through investigative work. In order to maximize the impact of its 

resources, the office pursues cooperative investigative activities in coordination with other 

Inspectors General, such as the Office of Inspector General for the Department of Health 

and Human Services, and other law enforcement agencies, such as the Federal Bureau of 

Investigation.

During fiscal year 2021, the office secured 16 indictments and/or informations, 

25 criminal convictions, 15 civil judgments, and more than $64 million in financial 

accomplishments. This reflects fraud amounts related to programs administered 

exclusively by the RRB and fraud amounts from other Federal programs, such as 

46 2022 Annual Report, U.S. Railroad Retirement Board
Medicare, which were included in the disposition resulting from the investigation. 

Judicial sentences associated with joint casework are not necessarily delineated by 

agency.

As of September 30, 2021, the Office of Investigations’ caseload totaled 293 matters, 

which represents almost $348 million in potential fraud losses. This reflects potential 

fraud amounts related to programs administered exclusively by the RRB and potential 

fraud amounts from other Federal programs, such as Medicare, which have been 

identified during the office’s joint investigative work. Potential fraud amounts associated 

with joint casework may not necessarily be delineated by agency.

Administrative Developments 47
Legal Rulings

48

Court Cases

O ne new petition for review was filed during the fiscal year, in the U.S. Court of 

Appeals for the Fifth Circuit, and remained pending at the end of the fiscal year. 

The case that was filed in the U.S. District Court for the Southern District of Georgia in 

fiscal year 2019, and remained pending in fiscal year 2020, was dismissed in fiscal year 

2021. That individual then appealed to the U.S. Court of Appeals for the Eleventh Circuit, 

which dismissed the appeal during fiscal year 2021. Finally, in the case that was filed in 

the U.S. Supreme Court in fiscal year 2019, and remained pending in fiscal year 2020, the 

Supreme Court ruled in fiscal year 2021 that the Board’s decision was subject to judicial 

review and remanded the case to the U.S. Court of Appeals for the Fifth Circuit for further 

proceedings. On remand, the Fifth Circuit affirmed the Board’s underlying decision and 

dismissed the appeal.

Appeals

Any claimant for benefits under the Railroad Retirement Act (RRA) or the Railroad 

Unemployment Insurance Act (RUIA) may appeal a determination he or she feels is not 

justified. This appeal must be filed within certain time frames. Appeals are heard and 

decided by the RRB’s Bureau of Hearings and Appeals. An appellant who is dissatisfied 

with the decision on his or her appeal may further appeal the case to the three-member 

Board within a prescribed period of time.

RRA

 During fiscal year 2021, 167 appeals were filed with the Bureau of Hearings and 

Appeals under the RRA, and the Bureau rendered decisions in 170 appeals. The Bureau 

rendered decisions favorable in whole or in part to the claimant in 83 appeals. The Bureau 

issued denials in 66 cases, affirming the previous decision, and dismissed 20 cases.

Thirty appeals were filed with the Board in fiscal year 2021, and the Board issued 37 

decisions. In 21 cases the previous ruling of the hearings officer was affirmed, in 9 cases 

the decision was fully favorable to the appellant, and in 2 cases the decision was partially 

favorable. The Board remanded three cases to the Bureau of Hearings and Appeals, and 

two appeals were dismissed. At the end of the year, 141 appeals were pending before the 

Board.

During fiscal year 2021, one case involving the RRB was filed in Federal court and the 

agency issued 228 decisions on claimant appeals of previous agency determinations.
RUIA

 During fiscal year 2021, 13 appeals were filed with the Bureau of Hearings and 

Appeals under the RUIA, and the Bureau rendered decisions in 18 appeals. The Bureau 

issued decisions favorable in whole or in part to the claimant in five appeals. The Bureau 

issued denials in nine cases, affirming the previous decision, and dismissed four cases.

Three appeals were filed with the Board in fiscal year 2021, and the Board rendered 

decisions in three appeals, affirming the decision of the hearings officer. The decision in 

one case was fully favorable to the appellant, in one case it was partially favorable, and one 

appeal was dismissed. At the end of the year, 15 appeals were pending before the Board.

Legal Rulings 49

STATISTICAL

TABLES
Total1 Retirement2 Survivor2 Unemployment3 Sickness3

BENEFICIARIES (in thousands)2012....................................................... 595 429 150 10 17

2013....................................................... 592 429 146 11 16

2014....................................................... 585 428 141 10 16

2015....................................................... 581 428 136 9 162016....................................................... 583 428 131 17 17

2017....................................................... 574 427 127 12 16

2018....................................................... 563 423 123 9 162019....................................................... 557 422 119 9 152020....................................................... 568 418 116 26 18

2021....................................................... 4558 412 113 17 25

BENEFIT PAYMENTS (in millions)2012....................................................... $11,446.3 $9,155.4 $2,171.7 5$46.2 $73.02013....................................................... 11,748.1 9,456.5 2,175.5 551.5 64.62014....................................................... 11,998.3 9,724.9 2,167.2 540.8 65.42015....................................................... 12,273.2 10,012.2 2,156.9 36.7 67.42016....................................................... 12,497.4 10,202.4 2,139.2 80.2 75.62017....................................................... 12,593.3 10,341.4 2,121.9 53.8 76.3

2018....................................................... 12,803.5 10,567.2 2,118.8 40.7 76.8

2019....................................................... 13,077.9 10,836.8 2,125.0 42.3 73.8

2020....................................................... 13,470.3 10,975.4 2,131.4 6282.3 681.2

2021....................................................... 13,436.6 11,001.0 2,140.0 6198.0 697.7

1 Beneficiaries and benefit payments include partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled to an annuity. Benefit payments also include

a small amount of payments for hospital insurance benefits for services in Canada. The number of beneficiaries represents all individuals paid benefits in year. In the total number for each year,

beneficiaries are counted only once, even though they may have received more than one type of benefit.

2 Retirement benefits include vested dual benefit and supplemental annuity payments. Survivor benefits include vested dual benefit payments but exclude partition payments.3 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts reflect a reduction of 9.2% under sequestration for days of unemployment and sickness after

February 28, 2013, 7.2% for days after September 30, 2013, 7.3% for days after September 30, 2014, 6.8% for days after September 30, 2015, 6.9% for days after September 30, 2016, 6.6% for days

 after September 30, 2017, 6.2% for days after September 30, 2018, 5.9% for days after September 30, 2019, and 5.7% for days after September 30, 2020, and before January 3, 2021. Beginning

 January 3, 2021, CARWA temporarily suspended sequestration until 30 days after the Presidential declaration of a national emergency due to the coronavirus pandemic terminates.

4 In fiscal year 2021, 7,700 individuals received both retirement and survivor benefits, 1,900 employees received both unemployment and sickness benefits, and 1,400 employees received benefits under

both the Railroad Retirement Act and the Railroad Unemployment Insurance Act.

5 Includes temporary extended unemployment benefits under the American Recovery and Reinvestment Act of 2009 and Worker, Homeownership, and Business Assistance Act of 2009, as amended

 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, the Temporary Payroll Tax Cut Continuation Act of 2011, the Middle Class Tax Relief and Job Creation 

Act of 2012, and the American Taxpayer Relief Act of 2012. Benefits had to begin by December 31, 2013.

6 Beginning in May 2020, RUIA claimants have also been paid under the CARES Act, CARWA, and ARPA, with no benefits payable under these acts for registration periods beginning after September 6, 2021. In

fiscal years 2020 and 2021, gross unemployment benefits for these temporary payments were $151.2 million and $105.2 million, respectively. Gross sickness benefits were $1.7 million and $4.8 million, respectively.

NOTE.--In Annual Reports through 2019, information in this table, with respect to unemployment and sickness benefits paid, was reported on a net basis. Beginning with the 2020 report, these amounts are shown on a gross basis.

Table 1.--Beneficiaries and benefits paid under the Railroad Retirement Act and the Railroad Unemployment Insurance Act, by fiscal year, 2012-2021, cash basis

Fiscal year

52 2022 Annual Report, U.S. Railroad Retirement Board
 

StatisticalTables 53

Item 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 

RAILROAD RETIREMENT ACCOUNTReceipts

Tax transfers 1............................................................................. $2,659.8 $3,140.2 $3,392.2 $3,760.8 $3,586.7 $3,562.9 $3,822.9 $3,730.4 $3,120.0 $3,373.6Interest and profit on investments 2................................................ 11.4 9.0 14.0 17.2 16.8 16.4 15.8 11.0 (18.6) 9.2Transfers from the National RR Investment Trust 3........................... 2,026.0 1,581.0 1,429.0 1,191.0 1,410.0 1,821.0 1,809.0 1,794.0 2,280.0 2,838.0Transfers from the SSEB Account 3................................................ 19.0 171.0 93.0 129.0 ........ (296.0) 91.0 191.0 (83.0) 103.0Loan repayments from RUI Account 4............................................. ........ ........ ........ ........ ........ ........ ........ ........ ........ 17.5Loan repayments from DBP Account 4............................................ ........ ........ 4.5 ........ ........ ........ ........ ........ ........ ........ 

Expenditures

Benefit payments 5....................................................................... $4,775.0 $4,906.2 $5,044.0 $5,106.8 $5,229.0 $5,321.4 $5,446.1 $5,548.2 $5,591.5 $5,607.2Financial Interchange adjustment 6................................................ (141.9) (166.6) (164.0) (162.3) (146.5) ........ ........ ........ ........ ........ Net transfers to administration...................................................... 69.6 70.2 69.3 72.1 72.3 76.7 85.7 84.1 88.4 91.0Loans to RUI Account.................................................................. ........ ........ ........ ........ ........ ........ ........ ........ 22.0 98.0Loans to DBP Account 7............................................................... ........ ........ 4.5 ........ ........ ........ ........ ........ ........ ........ 

SOCIAL SECURITY EQUIVALENT BENEFIT ACCOUNT 8Receipts

Tax transfers 1............................................................................. $2,878.5 $2,954.1 $3,163.1 $3,389.3 $3,097.5 $3,113.8 $3,267.3 $3,129.8 $2,594.0 $3,226.5Interest and profit on investments 2................................................ 20.1 22.4 21.9 24.3 18.6 14.9 24.4 23.4 (9.4) 19.6Transfers under financial interchange 9........................................... 4,651.0 4,499.0 4,700.8 4,676.6 4,662.7 4,522.5 4,942.4 4,946.4 4,987.7 4,899.6Advances against financial interchange 10....................................... 3,738.6 3,943.0 3,886.1 3,849.9 3,926.1 4,095.4 4,109.1 4,306.4 4,793.0 5,040.6

Expenditures

Benefit payments......................................................................... $6,506.7 $6,686.9 $6,815.2 $7,035.4 $7,090.4 $7,124.5 $7,226.7 $7,403.8 $7,509.8 $7,531.7Financial Interchange adjustment 6................................................... 141.9 166.6 164.0 162.3 146.5 ........ ........ ........ ........ ........ Net transfers to administration...................................................... 31.4 30.1 32.3 32.9 30.0 30.5 29.8 33.4 29.4 26.5Transfers under financial interchange 9............................................. 510.9 576.6 611.6 594.7 656.8 637.4 596.5 570.3 606.4 568.2Repayment of advances against financial interchange 4..................... 3,946.3 3,863.1 4,041.9 3,982.7 3,940.1 4,054.5 4,194.3 4,202.4 4,458.2 4,951.6Transfers to the National RR Investment Trust/RR Account 3............... 19.0 171.0 93.0 129.0 ........ (296.0) 91.0 191.0 (83.0) 103.0

See footnotes at end of table.

Fiscal Year

Table 2.--Status of the Railroad Retirement Act accounts and trust funds, by fiscal year, 2012-2021 (In millions), cash basis
54 2022 Annual Report, U.S. Railroad Retirement Board Item 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST 11 Cash and investment balance at end of period 12........................... $23,586.2 $24,963.7 $26,039.9 $24,483.9 $25,007.7 $26,389.6 $26,468.7 $25,332.4 $24,468.6 $28,289.6 DUAL BENEFITS PAYMENTS ACCOUNT 13 Loans from Railroad Retirement Account 7.................................... ........ ........ $4.5 ........ ........ ........ ........ ........ ........ ........ Benefit payments........................................................................ $48.6 $42.6 37.2 $31.9 $27.5 $23.6 $20.2 $17.1 $14.0 $11.3 Repayment of loans from Railroad Retirement Account 4............... ........ ........ 4.5 ........ ........ ........ ........ ........ ........ ........ Table 2.--Status of the Railroad Retirement Act accounts and trust funds, by fiscal year, 2012-2021 (In millions), cash basis - Continued Fiscal Year

1 Net of U.S. Treasury adjustments for payroll tax refunds to certain carriers and their employees for prior periods. Includes Federal income tax transfers under section 72(r) of the 

Internal Revenue Code as amended. In calendar years 2011-2012, Social Security Equivalent Benefit (SSEB) Account includes general revenue transfers under the Tax Relief,Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and the Middle Class Tax Relief and Job Creation Act of 2012, respectively. The final reconciliation for

calendar years 2011-2012 occurred in June 2015. In fiscal year 2012, SSEB Account includes a one-time general revenue transfer under the Hiring Incentives to Restore

Employment Act of 2010. In fiscal year 2021, SSEB Account includes a one-time general revenue transfer under the CARES Act and other coronavirus relief legislation. 2 Net of interest on U.S. Treasury adjustments for payroll tax refunds (see footnote 1). 3 Under the Railroad Retirement and Survivors' Improvement Act of 2001, as amended, the portion of the Railroad Retirement (RR) Account not needed to pay current administrative

expenses is to be transferred to the National Railroad Retirement Investment Trust. The Trust may transfer funds back to the RR Account for payment of benefits. The balance of 

the SSEB Account not needed to pay current benefits and administrative expenses is to be transferred to the Trust or to the RR Account. The SSEB Account transferred funds to the

the Trust in fiscal year 2003 and to the RR Account thereafter. In fiscal years 2017 and 2020, the RR Account transferred funds to the SSEB Account to pay benefits. 4 Includes interest. 5 Effective January 1, 2002, supplemental benefits are paid from the RR Account. 6 Adjustments in benefit payments charged to the SSEB Account as compared to actual financial interchange benefits, with interest. This adjustment was discontinued in fiscal year

2017. 7 Due to delay in enactment of a continuing resolution, the Dual Benefits Payments Account borrowed $4,500,000 from the RR Account in October 2013 in order to pay vested dualbenefits. The loan was repaid in entirety in December 2013.

8 Established October 1, 1984, to keep track of the financing and payment of social security level portions of railroad retirement benefits. 9 Transfers to or from OASDHI Trust Funds under section 7(c)(2) of the 1974 Railroad Retirement Act.

10 Advances, including interest, from U.S. Treasury to offset lag in receipt of financial interchange funds under section 7(c)(4) of the 1974 Railroad Retirement Act as amended.11 Established February 1, 2002, for investment of railroad retirement assets.12 Source: National Railroad Retirement Investment Trust.13 Established October 1, 1981, to keep track of the financing and payment of vested dual benefits.

NOTE.--This Table has been revised to only include information from the U.S. Department of the Treasury's Monthly Treasury Statements and other resources within the U.S. Railroad Retirement Board's Bureau of the Actuary and Research. 
 

StatisticalTables 55

Table 3.--Status of the Railroad Unemployment Insurance Account, by fiscal year, 2017-2021 (in thousands), cash basis

Fiscal year

 Item 2017 2018 2019 2020 2021

RECEIPTS

Taxes............................................................... $100,030 $108,255 $105,243 $52,931 $88,385Interest............................................................ 1,945 2,480 2,058 2,284 1,020

 Transfer from Administration fund

under sec. 11(d) of the RUI Act........................... 12,357 11,208 9,674 9,401 11,403

Undistributed recoveries of benefit payments1...... (2,866) (439) (42) 1,013 1,275Loans from the RR Account................................ 0 0 0 22,000 98,000

Total............................................................... $111,466 $121,504 $116,933 $87,629 $200,083

EXPENDITURES

Benefit payments2............................................. $105,614 $92,750 $87,768 $188,186 $163,789Funding for Office of Inspector General............... 1,260 1,522 1,421 1,363 1,461

Total............................................................... $106,875 $94,272 $89,189 $189,549 $182,751

Cash balance end of period................................. $73,610 $100,843 $128,587 $26,667 $44,001

LOANS DUE RAILROAD RETIREMENT ACCOUNT

 Loans............................................................... -- -- -- $22,000 $120,000,000 Interest Accrued................................................. -- -- -- -- 267,875 Repayment from RUI Account............................. -- -- -- -- (14,868,790) Due RR Account end of period............................ -- -- -- $22,000 $105,399,085

1 Net of distributed payments.2 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts reflect a reduction of 6.9% under sequestration for days of unemployment

 and sickness after September 30, 2016, 6.6% for days after September 30, 2017, 6.2% for days after September 30, 2018, 5.9% for days after September 30, 2019, and 5.7% for days after

 September 30, 2020. Beginning January 3, 2021, CARWA temporarily suspended sequestration until 30 days after the Presidential declaration of a national emergency due to the coronavirus

pandemic terminates.
56 2022 Annual Report, U.S. Railroad Retirement Board Table 4.--Status of the RUIA Administration Fund, by fiscal year, 2012-2021 (in thousands), cash basis Transfer to Railroad Unemployment Insurance Taxes and Administrative Account under Balance at Fiscal year interest expenditures1 Sec. 11d2 end of period 2012...................................... $25,463 $14,608 $11,219 $11,419

2013...................................... 26,202 14,591 10,706 12,324 

2014...................................... 25,225 15,172 12,257 10,120 

2015...................................... 28,063 12,987 11,339 13,858 

2016...................................... 27,146 15,498 13,375 12,132 

2017...................................... 26,551 14,842 12,357 11,483 

2018...................................... 25,621 17,429 11,208 8,467 

2019...................................... 26,203 16,066 9,674 8,930 2020...................................... 27,186 15,253 9,401 11,463 

2021...................................... 22,581 16,025 11,403 6,615 

1 Expenditures for each year included encumbrances as of end of year. Fiscal years 2012-2021 reflect reallocation of prior 

period administrative expenses between the Railroad Retirement Act and Railroad Unemployment Insurance Act programs.

2 Transfers to the Railroad Unemployment Insurance Account are based on the excess of the accrual balance on the prior

September 30 over $6,000,000.
 

StatisticalTables 57

Retired employees

Spouses

Awarded Disability and Widowed

age converted Supple- divorced Aged Disabled mothers Remarried Divorced 

 Total1 annuity to age2 Disability mental3 spouses widow(er)s4 widow(er)s5 (fathers)4 Children widow(er)s widow(er)s4

NUMBER AT END OF YEAR2012 ................................ 668,957 189,909 37,370 45,066 121,614 139,741 106,268 4,081 739 9,687 3,824 9,6602013 ................................ 664,055 189,569 39,506 41,745 121,530 140,894 102,186 3,965 703 9,463 3,666 9,7102014 ................................ 661,069 190,224 41,554 37,891 122,086 142,626 98,435 3,868 688 9,164 3,506 9,7472015 ................................ 656,847 190,114 43,141 34,514 123,037 143,920 94,279 3,741 665 8,978 3,344 9,7042016 ................................ 654,127 190,835 44,744 31,308 122,966 145,891 90,919 3,660 652 8,695 3,187 9,7092017 ................................ 648,277 190,301 46,180 27,990 122,050 146,850 87,817 3,528 623 8,478 3,037 9,7082018 ................................ 641,470 189,571 47,436 25,059 120,222 147,708 84,710 3,378 604 8,232 2,903 9,7602019 ................................ 633,742 188,372 48,475 22,552 117,831 148,163 81,959 3,277 576 7,957 2,743 9,7642020 ................................ 622,932 186,357 49,278 19,996 114,444 147,412 79,406 3,176 570 7,726 2,566 9,7462021 ................................ 606,960 182,672 48,572 18,554 109,827 144,389 77,214 3,043 586 7,469 2,413 9,773AVERAGE AMOUNT2012 ................................. ......... $2,363 $2,098 $2,526 $42 $882 $1,426 $1,181 $1,700 $980 $956 $9382013 ................................. ......... 2,451 2,180 2,574 42 915 1,476 1,217 1,757 1,006 986 9742014 ................................. ......... 2,536 2,252 2,613 42 946 1,525 1,250 1,798 1,027 1,005 1,0052015 ................................. ......... 2,625 2,322 2,663 42 975 1,576 1,285 1,835 1,055 1,036 1,0402016 ................................. ......... 2,675 2,358 2,675 42 991 1,618 1,307 1,883 1,066 1,050 1,0552017 ................................. ......... 2,731 2,401 2,691 42 1,008 1,664 1,326 1,878 1,078 1,071 1,0782018 ................................. ......... 2,817 2,474 2,746 42 1,035 1,721 1,367 1,902 1,110 1,114 1,1182019 ................................. ......... 2,912 2,564 2,822 42 1,065 1,780 1,401 1,942 1,157 1,152 1,1682020 ................................. ......... 2,985 2,625 2,871 42 1,088 1,840 1,437 1,992 1,195 1,192 1,2032021 ................................. ......... 3,047 2,678 2,926 42 1,108 1,904 1,472 2,049 1,236 1,223 1,237

1 Includes annuities to parents and, beginning in fiscal year 2008, partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled

 to an annuity. On September 30, 2021, there were 11 parents' annuities in current-payment status averaging $1,039 and 2,437 partition payments averaging $324.2 A disability annuity ends when the retiree attains full retirement age, at which time the annuity converts to an age and service annuity. Consequently, these annuitants are receiving age and service annuities. Full retirement age gradually increases, from age 65 to 67, for those born between 1937 and 1960. It is age 67 for those born after 1959 and age 65 for those born before 1938.

3 Excludes partition payments to spouses and divorced spouses where the employee is deceased. Averages are after court-ordered partitions.4 Numbers include annuities temporarily being paid at spouse annuity rates, pending final adjudication of survivor annuities. 5 Includes annuities to disabled widow(er)s age 60 and over now payable as aged widow(er)s' annuities. 

Fiscal year

Table 5.--Number and average amount of retirement and survivor annuities in current-payment status at end of year,

by type of annuitant and fiscal year, 2012-2021
58 2022 Annual Report, U.S. Railroad Retirement Board Retired employees Spouses and Widowed Supple- divorced Aged Disabled mothers Remarried Divorced Total1 Age Disability mental2 spouses widow(er)s widow(er)s (fathers) Children widow(er)s widow(er)s NUMBER AWARDED 2012.......................... 38,649 10,054 2,858 6,778 11,479 5,828 181 115 454 164 734 2013.......................... 38,094 10,211 2,324 6,502 11,444 5,995 164 111 456 146 739 2014.......................... 37,294 10,210 1,800 6,673 11,495 5,582 133 111 398 144 745 20153........................ 36,316 10,059 1,686 6,194 11,300 5,546 120 99 462 151 696 2016......................... 35,950 10,236 1,682 5,910 11,373 5,319 123 94 380 116 715 2017......................... 33,540 9,121 1,562 5,178 10,758 5,484 86 86 390 127 746 2018......................... 31,795 8,665 1,662 4,155 10,459 5,411 78 94 379 123 766 2019......................... 28,997 7,663 1,767 3,294 9,799 5,036 100 88 394 107 748 2020......................... 26,493 7,203 1,713 2,386 8,748 5,153 87 90 379 79 655

2021......................... 24,619 6,244 1,756 1,721 7,591 5,752 92 117 471 92 781Cumulative 1937-2021 5,383,125 1,562,114 535,518 539,358 1,269,174 1,078,276 19,491 85,986 241,195 16,623 31,830AVERAGE AMOUNT2012......................... ........ $2,888 $2,585 $41 $981 $1,859 $1,515 $1,647 $1,220 $1,130 $1,0492013......................... ........ 2,921 2,565 41 1,003 1,911 1,503 1,916 1,332 1,161 1,1042014......................... ........ 3,041 2,624 41 1,024 1,985 1,615 1,874 1,294 1,151 1,0952015......................... ........ 3,114 2,611 41 1,055 2,031 1,685 1,728 1,302 1,153 1,1752016......................... ........ 3,124 2,667 41 1,062 2,096 1,677 2,034 1,371 1,166 1,1742017......................... ........ 3,159 2,723 41 1,047 2,113 1,752 1,806 1,368 1,189 1,2092018......................... ........ 3,188 2,775 41 1,054 2,188 1,864 1,864 1,386 1,270 1,2222019......................... ........ 3,173 2,880 41 1,057 2,299 1,563 1,940 1,487 1,249 1,2712020......................... ........ 3,256 2,937 41 1,105 2,349 1,681 2,053 1,549 1,334 1,2972021......................... ........ 3,221 3,128 40 1,090 2,429 1,874 2,090 1,588 1,418 1,393

Fiscal year

Table 6.--Number and average amount of retirement and survivor annuities awarded during year, by type of annuitant and fiscal year, 2012-2021

1 Excludes partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled to an annuity. Includes annuities to parents. 

Fiscal year 2021 total includes 2 annuities awarded to parents. Cumulative total includes 3,560 annuities to parents.

2 Excludes partition payments to spouses and divorced spouses where the employee is deceased. Averages are after court -ordered partitions.3 Supplemental annuity awards exclude more than 1,000 restorations due to Legal Opinion 2014 -2, Reductions to Supplemental Annuities for 401(k) Distributions.

NOTE.--Cumulative figures reflect adjustments not made in yearly data, but average amounts for each year include effects of changes in rates made by the end of the year. 
 

StatisticalTables 59

Total1 Retirement benefits2 Survivor benefits

 Monthly Monthly Monthly

State3 Number amount Number amount Number amount

Alabama................................................................................................ 10,900 $19,361 9,000 $15,784 2,000 $3,571Alaska.................................................................................................. 200 305 200 244 (4) 61Arizona................................................................................................ 11,600 20,775 9,600 17,264 1,900 3,487Arkansas......................................................................... 11,700 20,397 9,800 17,131 1,900 3,245California............................................................................................ 28,500 48,398 23,400 40,035 5,000 8,334Colorado............................................................................................. 10,300 18,831 8,900 16,393 1,400 2,424Connecticut.................................................................................... 2,900 6,322 2,400 5,377 500 943Delaware................................................................................................ 3,000 5,840 2,700 5,195 400 644Washington DC.............................................................................. 400 645 300 581 100 63Florida................................................................................................ 34,600 62,002 29,200 52,849 5,300 9,113Georgia................................................................................................ 20,100 36,263 16,900 30,442 3,200 5,808Hawaii................................................................................................200 319 200 269 (4) 50Idaho................................................................................................5,500 9,796 4,700 8,332 800 1,452Illinois.............................................................................................36,400 64,012 30,300 53,431 5,900 10,526Indiana................................................................................................ 17,600 31,159 14,500 25,677 3,000 5,455Iowa.................................................................................................... 10,700 18,906 9,000 15,906 1,600 2,974Kansas................................................................................................ 15,800 28,770 13,300 24,299 2,400 4,455Kentucky............................................................................................. 16,000 27,252 13,000 22,061 2,900 5,176Louisiana..........................................................................................8,500 14,948 7,000 12,365 1,500 2,574Maine................................................................................................... 2,600 4,108 2,100 3,341 500 766Maryland............................................................................................. 9,800 17,318 8,200 14,807 1,500 2,503Massachusetts.............................................................................. 4,400 8,030 3,800 6,959 600 1,069Michigan............................................................................................. 14,400 24,823 11,800 20,259 2,500 4,534Minnesota.......................................................................................... 15,300 26,563 12,700 22,302 2,500 4,241Mississippi.................................................................................... 6,400 10,887 5,200 8,799 1,200 2,083Missouri............................................................................................. 22,300 39,036 18,800 33,006 3,400 5,993Montana................................................................................................ 7,300 13,183 6,200 11,286 1,000 1,888Nebraska............................................................................................. 18,800 36,850 16,600 32,648 2,100 4,172Nevada................................................................................................. 3,700 6,453 3,100 5,444 600 1,002New Hampshire.............................................................................. 1,000 1,872 900 1,574 200 296New Jersey.......................................................................................9,800 19,990 8,200 17,083 1,700 2,905New Mexico....................................................................................... 4,700 8,236 3,800 6,806 800 1,421New York............................................................................................. 22,700 44,430 18,800 37,817 3,900 6,597North Carolina........................................................................... 11,600 19,585 9,400 16,105 2,200 3,470North Dakota................................................................................. 3,800 7,020 3,200 5,893 600 1,122See footnotes at end of table.

Table 7.--Retirement and survivor benefits in current-payment status on September 30, 2021, by class and state (Amounts in thousands)
60 2022 Annual Report, U.S. Railroad Retirement Board Total1 Retirement benefits2 Survivor benefits Monthly Monthly Monthly State3 Number amount Number amount Number amount Ohio.................................................................................................25,300 $42,891 20,200 $34,057 5,000 $8,806 Oklahoma............................................................................................. 5,700 9,854 4,600 7,989 1,000 1,855 Oregon................................................................................................ 8,600 14,819 7,100 12,223 1,400 2,577 Pennsylvania.................................................................................33,700 60,213 27,600 49,663 6,100 10,527 Rhode Island................................................................................ 700 1,323 600 1,148 100 173 South Carolina........................................................................... 8,400 14,940 6,900 12,510 1,400 2,423 South Dakota................................................................................. 2,300 4,048 2,000 3,556 300 489 Tennessee.......................................................................................... 14,200 25,020 11,800 20,785 2,400 4,217 Texas.................................................................................................. 41,100 76,291 34,100 64,034 6,700 12,161 Utah................................................................................................... 5,700 10,584 4,800 8,873 900 1,701 Vermont................................................................................................ 700 1,164 600 950 100 213 Virginia............................................................................................. 17,800 31,920 14,600 26,557 3,200 5,348 Washington....................................................................................... 12,200 21,577 10,100 17,824 2,000 3,736

West Virginia.............................................................................. 8,700 15,315 7,000 12,369 1,700 2,935Wisconsin.......................................................................................... 11,000 18,768 9,200 15,686 1,700 3,066Wyoming................................................................................................ 4,800 9,379 4,200 8,305 500 1,065

Outside United States:

Canada................................................................................................. 1,800 1,139 1,300 631 500 509Mexico................................................................................................. 100 157 (4) 50 100 107Other.................................................................................................500 711 300 482 200 229

Total5............................................................................................................................................................... 607,000 $1,082,809 504,000 $905,465 100,500 $176,555

Table 7.--Retirement and survivor benefits in current-payment status on September 30, 2021, by class and state (Amounts in thousands) - Continued

1 Includes 2,437 partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled to an annuity. 2 Includes 109,800 supplemental annuities to employees receiving regular annuities. In a relatively small number of cases, employees were also receiving spouse or widow(er)'s benefits.3 State of residence of beneficiary on September 30, 2021.4 Less than 50.5 Includes beneficiaries whose state of residence was unknown.

NOTE.--Retirement benefits include regular and supplemental employee annuities, spouse annuities and divorced spouse annuities. Sur vivor benefits include annuities to aged and disabled 

widow(er)s, widowed mothers and fathers, remarried and divorced widow(er)s, children, parents, and widow(er)s annuities tempo rarily being paid at spouse annuity rates pending final 

adjudication of survivor annuities. Benefit amounts exclude social security payments to dual beneficiaries.
 

StatisticalTables 61

Table 8.-- Principal administrative data for the unemployment and sickness benefit programs, 

benefit years 2016-2017 through 2020-2021, cash basis

Item 2016-2017 2017-2018 2018-2019 2019-20201 2020-20211

Qualified employees................................. 260,700 242,100 235,400 234,600 228,400Maximum daily benefit rate...................... $72 $72 $77 $78 $80

UNEMPLOYMENT BENEFITS2

Gross amount of benefits paid (thousands)3 $59,888 $42,588 $37,994 $182,468 $273,066Payments:

 Number................................................... 90,000 63,000 52,300 226,500 379,700 Average amount per two week

 claim period......................................... $594 $601 $644 4$648 4$656Beneficiaries............................................... 13,200 9,300 7,900 23,100 26,500Applications received................................ 16,800 12,500 12,200 43,900 26,000Claims received.......................................... 108,100 75,500 63,000 171,300 241,400Normal benefit accounts exhausted........ 3,100 2,100 1,700 3,400 5,900

SICKNESS BENEFITS2

Gross amount of benefits paid (thousands)3 $77,075 $77,346 $73,492 $79,968 $95,392Payments:

 Number................................................... 114,400 115,000 102,100 108,100 164,300 Average amount per two week

 claim period......................................... $597 $597 $638 $650 5$580Beneficiaries............................................... 16,100 15,700 14,400 15,400 25,600Applications received................................ 20,100 19,600 17,900 19,800 34,100Claims received.......................................... 133,800 133,700 119,600 127,200 149,200Normal benefit accounts exhausted........ 3,400 3,500 3,000 3,300 3,800

1 Starting in May 2020, includes unemployment and sickness waiting period waiver benefits, special extended unemployment benefits and enhanced unemployment 

benefits authorized by the CARES Act, CARWA, and ARPA. Gross benefits for these temporary payments were $85,086,000 for 2019 -2020 and $148,292,000for 2020-2021. 

2 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts reflect a reduction of 7.2% under sequestration for days

of unemployment and sickness after September 30, 2013, 7.3% for days after September 30, 2014, 6.8% for days after September 30, 2015, 6.9% for days afterSeptember 30, 2016, 6.6% for days after September 30, 2017, 6.2% for days after September 30, 2018, 5.9% for days after Septe mber 30, 2019, and 5.7% for daysafter September 30, 2020 and before January 3, 2021. Beginning January 3, 2021, CARWA temporarily suspended sequestration unt il 30 days after the Presidentialdeclaration of a national emergency due to the coronavirus pandemic terminates.

3 In Annual Reports through 2019, information on this table, with respect to benefits paid, was reported on a net basis. Beginning with 2020’s report, these amounts

are now shown on a gross basis.

4 Average unemployment payment includes special extended and waiting period waiver unemployment benefits but does not include enhanced unemployment benefit

payments made under the CARES Act, CARWA, and ARPA. 

5 Average sickness payment includes the waiting period waiver sickness benefit payments made under the CARES Act, CARWA, and ARPA. 
Table 9.--All employees, new entrants, employees qualified for RUIA benefits, and related data, by employer, 2020

All employees New entrants Creditable Compensation (thousands)

With

With 12 months sufficient Qualified Qualified

of service service for for RUIA for RUIA

Type or name of employer Total in 2020 RRA annuity benefits Total benefits Tier I Tier II RUIA

TYPE OF EMPLOYER Class I line-haul railroads................................................ 137,854 103,017 120,009 132,708 1,290 701 $11,020,623 $10,451,002 $2,414,022Non-Class I line-haul railroads and switching & terminal companies................................. 21,930 16,983 15,332 20,393 1,267 677 1,434,808 1,385,058 380,307Commuter railroads1................................................ 47,685 38,955 37,175 46,749 1,115 780 4,048,002 3,747,571 885,353Car-loan companies......................................................... 2,234 1,584 1,515 2,185 37 16 148,786 142,490 38,713Labor organizations......................................................... 2,278 1,659 1,726 1,884 124 45 189,513 159,914 33,876Miscellaneous employers2....................................... 4,714 3,861 2,983 4,475 309 184 401,243 355,682 82,954 Total 216,695 166,059 178,740 208,394 4,142 2,403 $17,242,976 $16,241,717 $3,835,225SELECTED EMPLOYERS BNSF Railway Co............................................................. 42,904 32,548 36,252 41,660 220 143 $3,529,196 $3,325,016 $766,952Canadian National, U.S. Operations Bessemer and Lake Erie Railroad Co........................ 61 52 54 57 1 ..... 4,497 4,472 1,101

 Chicago Central and Pacific Railroad Co.................. 290 215 226 279 7 1 24,336 22,767 5,124

 Grand Trunk Western Railroad Co............................. 763 504 611 751 2 2 66,133 61,164 13,445

 Illinois Central Railroad Co......................................... 3,900 2,929 3,121 3,799 42 21 330,498 310,363 69,573

 Pittsburgh and Conneaut Dock Co............................ 30 22 27 29 1 ..... 1,763 1,763 525

 Wisconsin Central Transportation Corp.................... 2,302 1,640 1,744 2,192 30 12 194,877 184,737 40,172

Canadian Pacific, Soo Line Corporation Dakota, Minnesota & Eastern Railroad Corp............ 679 505 528 663 10 9 50,802 49,597 11,771

 Delaware and Hudson Railway Co. Inc...................... 202 147 173 193 5 ..... 14,281 13,780 3,604

 Soo Line Railroad Co.................................................. 2,095 1,571 1,716 2,041 29 15 178,185 164,388 37,184

CSX Transportation Inc................................................... 19,868 15,204 18,484 19,176 337 138 1,631,733 1,545,492 332,717

Kansas City Southern Railway Co................................. 2,831 2,268 2,261 2,767 32 28 234,053 218,832 51,013

 Gateway Eastern Railway Co...................................... ..... ..... ..... ..... ..... ..... ..... ..... .....

 Texas Mexican Railway Co.......................................... 279 164 185 275 1 ..... 21,781 21,025 4,756

National Railroad Passenger Corp. (Amtrak)................ 19,444 14,831 15,328 19,042 366 248 1,461,062 1,396,546 356,179

Norfolk Southern Corp.................................................... 23,554 16,824 20,257 22,128 353 225 1,768,358 1,692,565 403,802

Union Pacific Railroad Co............................................... 38,096 28,424 34,370 36,698 220 107 2,970,128 2,835,042 672,282

1 Includes National Railroad Passenger Corp. (Amtrak). 2 Includes lessor companies, employer associations and miscellaneous carrier affiliates.

NOTE.--Tier I compensation excludes miscellaneous compensation taxable at the tier I tax rate.

62 2022 Annual Report, U.S. Railroad Retirement Board

U.S. Railroad Retirement Board

844 North Rush Street

Chicago, IL 60611-1275

Toll Free: (877) 772-5772

TTY: (312) 751-4701

Directory: (312) 751-4300

RRB.gov