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 Chapter 10: Records Retention Requirement
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          Labor Employer Reporting Instructions (LERI)
          Part V - Reports of Creditable Service and Compensation
          Chapter 10: Records Retention Requirement
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              Part I - Prerequisite Knowledge for Labor Employer Reporting
          Part II - Establishment of Employee Records
          Part III - Principles of Service and Compensation
          Part IV - Particular Types of Compensation Payments
          Part V - Reports of Creditable Service and Compensation
                                Chapter 01:  General Information about Types of Reporting Media
          Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet
          Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation
          Chapter 04: Filing Instructions for BA-4, Report of Service and Compensation Adjustment
          Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report
          Chapter 06:  Filing Instructions for Form BA-9, Report of Separation Allowance and Severance Pay
          Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings
          Chapter 08: Filing Instructions for Form BA-15, Report of Stock Options and Other Payments
          Chapter 09:  Time Limitations for Adjustment Reports
          Chapter 10: Records Retention Requirement
          Part VI - Reports Related to Service and Compensation
          Part VII - Additional Communications about Service and Compensation Reports
          Part VIII - Employer Reporting System (ERS) Internet User Instructions
          Appendices Chapter 10: Records Retention Requirement
							 
							
							
            pdf iconLERI-Part V_CH 10 (87.16 KB)
      
            **Retention Requirements**

Employers are required (20 CFR 209.16) to retain payroll records on which service and compensation reports are based for five years after the due date of the compensation report or the date that the Railroad Unemployment Insurance Act contribution to which they relate is paid, whichever is later. For example, the payroll records for 2006 (for which compensation was due to be reported by the last day of February 2007) are to be retained until March 1, 2012.

**Exception**

In the event of a dispute of the compensation report, the records must be retained as long as the dispute is held open. Disputes include any requests from the RRB for reconciliation of report data that were made within the five-year period and which remain outstanding.
        ‹ Chapter 09:  Time Limitations for Adjustment Reports | 
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 Last updated: 01/10/2022