Employer Exchange

 

Issue XXXVII January 2012

Filed Your Annual Reports Yet?

The deadline for filing your 2011 Form BA-3, 

“Annual Report of Creditable Compensation” and 

BA-11, “Report of Gross Earnings” is February 

29, 2012. Form BA-6a, “Address Report” is due 

by April 1, 2012 and can be filed on-line through 

the ERSNet system. Also, you need to include a 

Form G440, “Report Specifications Sheet” with 

these (and all other) reports when you submit 

them to the US Railroad Retirement Board (RRB). 

RRB forms can be found on our website in the 

“Employer Forms and Publications Section”.

Employers who do not have creditable service 

and compensation to report for 2011 on a BA-3; 

or who have no employees for the BA-11 with 

social security numbers ending with the digits 

"30", must advise the Railroad Retirement Board 

(RRB), by filing Form G-440 and checking the 

appropriate item.

More ERSNet Enhancements Coming

In early February the RRB plans to have the 

Form BA-3, “Annual Report of Creditable 

Compensation” and Form BA-11, “Report of 

Gross Earnings” available on the Employer 

Reporting System (ERS.Net). We will release a 

Program Letter as soon as more information is 

available.

Medicare Taxes Withheld Shown on 

IRS Form W-2

The Social Security Administration (SSA) has 

created a new enhanced on-line version of Form 

W-2. The new form allows employers covered 

under the Railroad Retirement Act (RRA) to 

display the amount of Medicare taxes withheld in 

the “Other” box (14) for their employees. For more 

information please see Program Letter 2012-04, 

“Medicare Taxes Withheld Shown in the “Other” 

Box (14) on Form W-2”, on the RRB’s website.

2012 U.S. RRB Tax Rates and 

Compensation Bases

Component Tax Rate Earnings 

Base

Employee Tier I * 4.20%

6.20%

$110,100

Employee Medicare 1.45% No limit

Employer Tier I 6.20% $110,100

Employer Medicare 1.45% No limit

Employee Tier II 3.90% $81,900

Employer Tier II 12.10% $81,900

Employer 

Unemployment (RUIA) Variable

$1,365.00 

per month

Employer 

Unemployment (RUIA) 

Maximum

Variable

$1,763.00 

per month

*As of the printing of this newsletter: The Tax 

Relief Act which provides a reduction of 2 percentage 

points in Tier I payroll taxes paid by employees has 

been extended through February 29, 2012. 

Effective 03/01/12 the employee Tier I Tax Rate 

will increase to 6.2%. Current plans call for 

Congress to discuss extending this payroll tax 

reduction through the end of 2012.

The RRB Says Farewell to Wayne 

Scharnak

The Railroad Retirement 

Board has said farewell to 

Wayne Scharnak, long 

time Chief of the 

Compensation and 

Employer Services 

Center. Wayne recently 

retired from the agency on 

December 30, 2011. 

Wayne’s work was 

dedicated to improving the quality of the RRB’s 

service and compensation data through training, 

communication and service to employers. . 

Wayne’s knowledge, skills and personality will truly 

be missed by the employers he served and his 

fellow RRB co-workers.

Quality Reporting Service Center (312) 751-4992

Fax (312) 751-7190

E-mail: QRSC@RRB.GOV

Experience Rating Specialists (312) 751-4550

RRB Web Site: http://www.rrb.gov
Upcoming National Rail Employer 

Seminar: August 2012

The RRB will be conducting the eighth National 

Rail Employer Training Seminar in August 2012. 

The seminar will provide information on our future 

employer reporting plans as well as basic training 

that is essential to all payroll personnel. Additional 

information will be made available very soon.

Reminder: Elimination of Technical 

Support for the PC Reporting Program

The RRB is eliminating technical support for the 

Employer Reporting (PC) Program once the 2012 

reporting season ends.

We will continue to assist with compensation and 

service reports generated by the program, 

including the 2011 annual reports, which are due 

on February 29, 2012. However, we will not be 

able to assist you with any problems you may 

encounter while using the software after that time, 

nor will we be able to issue any new or 

replacement copies of the software.

As a replacement to using the PC Reporting 

Program, we encourage the use of alternate

compensation reporting methods, including the 

Employer Reporting System (ERSNet).

Please note that ERSNet is highlighted in a

previous article in this newsletter. Also, for more 

information please see Program Letter 2012-01, 

“Elimination of Technical Support for the PC 

Reporting Program”, on the RRB’s website.

Reminder: RUIA Deposits

Please remember to use your new 2012 contribution 

rates when calculating your RUIA deposits. We notified 

you of your rates on Forms ID-40R/S which were sent 

out to all employers in October 2011. The maximum 

earnings subject to RUIA contribution for 2012 is $1,365

per month. If you did not receive the notification please 

contact us at (312) 751-4992 or at qrsc@rrb.gov.

Enhanced Online Form G-117a Now 

Available

Based upon input received from employers, the 

RRB has enhanced the online Adobe PDF version 

of Form G-117a, “Designation of Contact Officials”. 

The enhancements allow the forms to now be filled 

out and saved on a Personal Computer. The new 

form is available at the RRB’s website.

If there have been personnel changes in your 

organization that affect employees previously 

designated as contact officials with the RRB,

please notify us immediately by completing a Form 

G-117a, and mail or fax it to our office. Current 

addresses and contacts are essential for us to 

provide you with critical information you need to 

perform your duties.

Quality Reporting Service Center

U.S. Railroad Retirement Board

844 North Rush Street

Chicago, IL 60611-2092

Third Class