Section A -- Financial Statistics

The tables in this section generally present data on financial operations under the Railroad Retirement and Railroad 

Unemployment Insurance Acts for fiscal year 2021 and for varying numbers of prior years.

The main source of financing the railroad retirement program is a payroll tax paid by employers and employees. Railroad 

retirement taxes and benefits are paid on a two-tier basis. Employers and employees pay tier I taxes at the same rate as 

social security taxes, subject to the prevailing social security taxable maximum. Tier II taxes finance benefits payable over 

and above social security levels, but earnings subject to the tax are restricted to the social security taxable maximums which 

would have been applicable under continuation of pre-1977 social security law. Both employers and employees pay tier II 

taxes, but at different rates.

In calendar years 2020 and 2021, a tier I tax rate of 7.65 percent for employers and employees applied to compensation up 

to $137,700 and $142,800 per year, respectively. The tier I rates include taxes that finance the hospital insurance portion of 

Medicare; that tax rate for both employers and employees was 1.45 percent for 2020 and 2021. There is no limit to earnings 

subject to the hospital insurance portion of the tier I tax rate. Beginning in 2013, employees pay an additional 0.9 percent 

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

The tier II tax rate is determined annually from a tax rate schedule based on the average account benefits ratio. The average 

account benefits ratio is the average for the 10 fiscal years preceding the calendar year of the ratio of the fair market value 

of the assets in the Railroad Retirement Account and the National Railroad Retirement Investment Trust (and for years 

before 2002, the Social Security Equivalent Benefit Account) as of the close of each fiscal year to the total benefits and 

administrative expenses paid from those accounts during the fiscal year. Employer tax rates can range from 8.2 percent to 

22.1 percent. Employee tax rates can range from 0 percent to 4.9 percent. In calendar years 2020 and 2021, the tier II tax 

rates paid by employers and employees were 13.1 percent and 4.9 percent, respectively, and were levied on annual earnings 

up to $102,300 in 2020 and $106,200 in 2021.
Additional income is derived from Federal income taxes on tier I, tier II and vested dual benefits, from interest on invested

funds and from the financial interchange with the social security system. The experience under the latter arrangement is 

presented in table A3. Under this arrangement, the social security trust funds are, in effect, credited with the additional 

payroll and income taxes they would have received, and charged with the additional benefits and administrative costs they 

would have paid if railroad employment had been covered under the social security program, with allowances for interest. 

Financial interchange determinations are made jointly by the Railroad Retirement Board, the Social Security Administration, 

and the Centers for Medicare & Medicaid Services on an annual basis. Separate determinations are made with respect to 

the Old-Age and Survivors Insurance, Disability Insurance, and Hospital Insurance Trust Funds.

The railroad unemployment and sickness benefit programs are financed by contributions from railroad employers, based on 

a percentage of their employees' taxable earnings. The taxable earnings base for those programs was the first $1,655 in 

2020 and $1,710 in 2021 of each employee's monthly earnings. Beginning in 1991, each employer's contribution rate is 

experience based. 

The Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act), enacted March 27, 2020, authorized 

payment of special extended unemployment benefits, enhanced unemployment benefits to those that received regular 

unemployment benefits between July 1, 2019 and June 30, 2020, and waived the waiting period for unemployment and 

sickness benefits. Special extended unemployment benefits, authorized under the CARES Act, were financed by the 

remaining funds originally allocated to the Railroad Retirement Board by the American Recovery and Reinvestment Act of 

2009 and the Worker, Homeownership, and Business Assistance Act of 2009. Under the CARES Act, enhanced 

unemployment benefits were funded by an appropriation of $425,000,000 and waiting period waiver benefits were funded 

by an appropriation of $50,000,000. The Continued Assistance for Rail Workers Act of 2020 (CARWA), enacted December 

27, 2020, reauthorized the appropriations and the unemployment and sickness benefits paid under the CARES Act through 

March 14, 2021. The American Rescue Plan Act of 2021 (ARPA), enacted March 11, 2021, continued the unemployment 

and sickness benefits through registration periods beginning September 6, 2021, and appropriated an additional $2,000,000 

for special extended unemployment benefits.

Fiscal years begin October 1 of the prior calendar year and end September 30.

In the tables, detailed figures may not add to totals shown because of rounding.
 

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 16

2016....................................................... 583 428 131 17 17

2017....................................................... 574 427 127 12 16

2018....................................................... 563 423 123 9 16

2019....................................................... 557 422 119 9 15

2020....................................................... 568 418 116 26 18

2021....................................................... 4

558 412 113 17 25

 

BENEFIT PAYMENTS (in millions)

2012....................................................... $11,446.3 $9,155.4 $2,171.7 5

$46.2 $73.0

2013....................................................... 11,748.1 9,456.5 2,175.5 5

51.5 64.6

2014....................................................... 11,998.3 9,724.9 2,167.2 5

40.8 65.4

2015....................................................... 12,273.2 10,012.2 2,156.9 36.7 67.4

2016....................................................... 12,497.4 10,202.4 2,139.2 80.2 75.6

2017....................................................... 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 6

282.3 681.2

2021....................................................... 13,436.6 11,001.0 2,140.0 6

198.0 697.7

 

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, the Continued Assistance to Rail Workers Act of 2020 (CARWA) temporarily suspended sequestration until 30 days after a Presidential declaration of an end to the

 national emergency concerning the COVID-19 pandemic.

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 Coronavirus Aid, Relief, and Economic Security Act of 2020, CARWA, and the American Rescue Plan Act of 2021, 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 Statistical Tables through 2018, information in this table, with respect to unemployment and sickness benefits paid, was reported on a net basis. Beginning with the 2019 report, these 

amounts are shown on a gross basis. 

Table A1.--Beneficiaries and benefits paid under the Railroad Retirement Act and the Railroad Unemployment Insurance Act, by fiscal year, 2012-2021, cash basis

Fiscal year
 

Item 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 

RAILROAD RETIREMENT ACCOUNT

Receipts

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 $3,373.6

Interest and profit on investments 2................................................ 11.4 9.0 14.0 17.2 16.8 16.4 15.8 11.0 (18.6) 9.2

Transfers 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 2,838.0

Transfers from the SSEB Account 3................................................ 19.0 171.0 93.0 129.0 ........ (296.0) 91.0 191.0 (83.0) 103.0

Loan repayments from RUI Account 4............................................. ........ ........ ........ ........ ........ ........ ........ ........ ........ 17.5

Loan 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 $5,607.2

Financial 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 91.0

Loans to RUI Account.................................................................. ........ ........ ........ ........ ........ ........ ........ ........ 22.0 98.0

Loans to DBP Account 7............................................................... ........ ........ 4.5 ........ ........ ........ ........ ........ ........ ........ 

SOCIAL SECURITY EQUIVALENT BENEFIT ACCOUNT 8

Receipts

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 $3,226.5

Interest and profit on investments 2................................................ 20.1 22.4 21.9 24.3 18.6 14.9 24.4 23.4 (9.4) 19.6

Transfers 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 4,899.6

Advances 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 $7,531.7

Financial 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 26.5

Transfers under financial interchange 9............................................. 510.9 576.6 611.6 594.7 656.8 637.4 596.5 570.3 606.4 568.2

Repayment 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 4,951.6

Transfers 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 A2.--Status of the Railroad Retirement Act accounts and trust funds, by fiscal year, 2012-2021 (In millions), cash basis
 

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 A2.--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 Coronavirus Aid, Relief, and Economic Security Act of 2020 and other associated 2020 COVID-19 related 

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 (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 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 dual

benefits. 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. 
 

Amount due as of end

Benefit payments of year to or (from) Transferred to or (from)

and administrative the Railroad Retirement the Railroad Retirement

Fiscal year Taxes1 expenses2 Accounts3 Accounts4

 

OLD-AGE AND SURVIVORS INSURANCE

2012........................................... $2,127.0 5 $5,896.1 $3,879.8 $4,139.2 

2013........................................... 2,106.4 6,199.5 4,190.3 3,948.4 

2014........................................... 2,232.4 6,320.4 4,191.2 4,257.1 

2015........................................... 2,385.2 6,511.6 4,222.9 4,258.0 

2016........................................... 2,225.4 6

6,388.4 4,251.6 4,286.9 

2017........................................... 2,121.3 6,717.3 4,697.4 4,315.8 

2018........................................... 2,250.4 6,955.3 4,803.5 4,768.9 

2019........................................... 2,268.7 6,975.0 4,763.7 4,880.4 

2020........................................... 2,187.0 7

6,848.8 4,732.9 4,844.0 

2021........................................... ........... ........... ........... 4,792.5 

 

Cumulative 1937-2021........... $77,364.9 $226,674.6 ........... $160,011.9 

 

DISABILITY INSURANCE

2012........................................... $315.5 8 $818.7 $541.0 $511.8 

2013........................................... 327.0 739.6 436.7 550.6 

2014........................................... 342.9 732.7 412.0 443.7 

2015........................................... 362.4 715.1 370.1 418.6 

2016........................................... 428.9 9

625.4 203.6 375.7 

2017........................................... 441.6 601.4 170.9 206.7 

2018........................................... 464.2 506.4 65.0 173.5 

2019........................................... 374.9 512.8 141.4 66.0 

2020........................................... 328.4 10432.1 105.8 143.8 

2021........................................... ........... ........... ........... 107.1 

 

Cumulative 1937-2021........... $11,099.8 $18,523.6 ........... $8,258.4 

 

See footnotes at end of table.

Table A3.--Status of the financial interchange between the Railroad Retirement Accounts and the Old-Age and Survivors, Disability,

and Hospital Insurance Trust Funds, by fiscal year, 2012-2021, cash basis (In millions)
 

Amount due as of end

Benefit payments of year to or (from) Transferred to or (from)

and administrative the Railroad Retirement the Railroad Retirement

Fiscal year Taxes1 expenses2 Accounts3 Accounts4

 

HOSPITAL INSURANCE

2012........................................... $551.0 $3.6 ($566.6) ($510.9) 

2013........................................... 584.1 3.4 (602.0) (576.6) 

2014........................................... 566.6 1.8 (585.4) (611.6) 

2015........................................... 627.3 2.5 (647.0) (594.7) 

2016........................................... 608.9 2.5 (627.9) (656.8) 

2017........................................... 574.0 3.1 (587.6) (637.4) 

2018........................................... 611.4 1.8 (561.3) (596.5) 

2019........................................... 585.1 2.2 (596.4) (570.3) 

2020........................................... 553.8 2.0 (561.1) (606.4) 

2021........................................... ........... ........... ........... (568.2) 

Cumulative 1937-2021........... $18,981.7 $113.6 ........... ($20,286.6) 

 

NOTE.--Under the financial interchange provision of the Railroad Retirement Act, the Railroad Retirement Board, the Commissioner of Social Security, and the Secretary of 

Health and Human Services make annual determinations of the amounts which would place the Federal Old-Age and Survivors, Disability, 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. Transfers are to 

or from the Railroad Retirement Account in all years through fiscal year 1984; beginning fiscal year 1985, transfers are to or from the Social Security Equivalent Benefit

Account. All figures are net after adjustment for changes in prior years. 

Table A3.--Status of the financial interchange between the Railroad Retirement Accounts and the Old-Age and Survivors, Disability,

and Hospital Insurance Trust Funds, by fiscal year, 2012-2021, cash basis (In millions) - Continued

1 Beginning fiscal year 1984, Old-Age and Survivors Insurance and Disability Insurance includes Federal income taxes. Hospital Insurance income taxes included

beginning fiscal year 1994. 2 Cumulative for Old-Age and Survivors Insurance and Disability Insurance is net of pre-1957 military service adjustments. For Hospital Insurance, administrative

expenses only. 3 Includes interest at rate applicable to each trust fund. 4 Represents transfer of amount due at end of preceding year with interest from due date to date of transfer.

5 Includes -$154.8 million adjustment for pre-1957 military service. 6 Includes -$228.9 million adjustment for pre-1957 military service. 7 Includes -$409.4 million adjustment for pre-1957 military service. 8 Includes +$74.5 million adjustment for pre-1957 military service. 9 Includes -$0.7 million adjustment for pre-1957 military service. 10 Includes +$5.3 million adjustment for pre-1957 military service. 
Table A6.--Retirement, survivor, unemployment, and sickness benefit payments, by class of benefit and 

of residence of beneficiary, fiscal year 2021 (In thousands), cash basis

 Retirement Survivor1 Unemployment2, 3, 4 

State Total benefits benefits benefits 

Alabama . . . . . . . . . . . . $240,370 $193,380 $42,842 $2,120 Alaska . . . . . . . . . . . . . . 4,473 2,944 733 772 

Arizona. . . . . . . . . . . . . . 257,313 211,536 41,909 2,405 

Arkansas . . . . . . . . . . . . 256,817 209,514 39,269 5,823 

California . . . . . . . . . . . . 609,555 489,265 101,678 12,537 

Colorado . . . . . . . . . . . . 232,982 198,515 29,686 3,781 

Connecticut . . . . . . . . . 77,150 64,507 11,408 539 Delaware . . . . . . . . . . . . 71,698 62,634 7,942 504 

Washington DC . . . . . . . 7,958 6,940 826 159 

Florida . . . . . . . . . . . . . . 758,576 641,817 110,008 4,753 

Georgia . . . . . . . . . . . . . 451,057 369,026 70,050 8,371 Hawaii . . . . . . . . . . . . . . 3,746 3,127 602 9 

Idaho . . . . . . . . . . . . . . . 121,516 101,655 17,778 1,461 

Illinois . . . . . . . . . . . . . . . 807,643 650,071 128,510 21,406 

Indiana . . . . . . . . . . . . . . 389,651 313,128 66,552 5,682 

Iowa. . . . . . . . . . . . . . . . . 232,472 192,735 36,523 2,002 

Kansas . . . . . . . . . . . . . . 356,383 295,916 53,879 4,947 

Kentucky. . . . . . . . . . . . . 338,707 270,221 62,764 3,276 Louisiana. . . . . . . . . . . . . 188,894 150,595 31,003 5,479 

Maine . . . . . . . . . . . . . . . 49,998 40,153 9,532 131 Maryland . . . . . . . . . . . . . 214,368 179,515 30,782 2,505 

Massachusetts . . . . . . . . 98,774 83,473 13,305 738 

Michigan . . . . . . . . . . . . . 306,441 246,220 55,721 2,652 

Minnesota . . . . . . . . . . . . 330,565 272,908 52,291 3,837 

Mississippi . . . . . . . . . . . 136,626 108,223 25,313 2,161 Missouri. . . . . . . . . . . . . . 486,867 400,665 72,996 9,747 Montana . . . . . . . . . . . . . 166,380 137,356 22,620 5,570 Nebraska . . . . . . . . . . . . . 453,059 394,375 49,939 4,654 

Nevada. . . . . . . . . . . . . . . 79,916 66,627 12,238 756 New Hampshire. . . . . . . . 22,925 19,208 3,492 83 See footnotes at end of table.
Table A6.--Retirement, survivor, unemployment, and sickness benefit payments, by class of benefit and 

of residence of beneficiary, fiscal year 2021 (In thousands), cash basis - Continued

 Retirement Survivor1 Unemployment2, 3, 4 

State Total benefits benefits benefits 

New Jerse

y . . . . . . . . . . . $245,762 $204,366 $35,298 $2,323 

New Mexico. . . . . . . . . . . 102,232 82,596 17,365 1,643 New York. . . . . . . . . . . . . 543,116 455,348 80,135 3,990 

North Carolina . . . . . . . . 241,426 194,902 41,800 3,368 

North Dakota. . . . . . . . . . 87,381 71,276 13,614 2,088 Ohio . . . . . . . . . . . . . . . . . 536,812 417,588 108,142 6,656 

Oklahoma . . . . . . . . . . . . 123,314 97,398 22,483 2,660 

Oregon. . . . . . . . . . . . . . . 183,523 149,003 31,490 1,944 

Pennsylvania. . . . . . . . . . 744,975 602,277 129,775 7,546 

Rhode Island . . . . . . . . . . 16,178 13,705 2,170 66 

South Carolina. . . . . . . . . 182,743 151,214 28,472 1,538 

South Dakota. . . . . . . . . . 49,617 42,589 5,913 860 Tennessee . . . . . . . . . . . . 309,346 252,765 50,738 3,397 

Texas . . . . . . . . . . . . . . . . 955,685 777,605 147,618 24,197 

Utah . . . . . . . . . . . . . . . . . 130,180 107,633 20,537 1,201 

Vermont . . . . . . . . . . . . . . 14,336 11,495 2,721 100 

Virginia. . . . . . . . . . . . . . . 395,135 322,686 65,732 3,846 

Washington . . . . . . . . . . . 267,576 216,340 45,893 3,435 

West Virginia . . . . . . . . . . 189,900 150,167 36,150 1,899 Wisconsin. . . . . . . . . . . . . 232,603 189,954 37,655 3,402 

Wyoming . . . . . . . . . . . . . 116,423 99,657 12,864 2,880 

Outside United States:Canada5. . . . . . . . . . . . . . 14,180 7,808 6,367 4 

Mexico . . . . . . . . . . . . . . 1,981 628 1,352 ....... 

Other . . . . . . . . . . . . . . . . 8,576 5,713 2,803 58 

 Total. . . . . . . . . . . . . . $13,445,880 $11,000,962 $2,149,276 $197,964 

See footnotes at end of table.
Table A6.--Retirement, survivor, unemployment, and sickness benefit payments, by class of benefit 

of residence of beneficiary, fiscal year 2021 (In thousands), cash basis - Continued

1 Includes partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled to an annuity.

2 Prior to fiscal year 2019, unemployment and sickness benefit payments were based on net amounts. Beginning in fiscal year 2019, that d

 Benefit payments now reflect gross amounts.

3 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts reflect a reduction of 6.2% un

 days of unemployment and sickness after September 30, 2018, 5.9% for days after September 30, 2019, and 5.7% for days after Septem January 3, 2021. Beginning January 3, 2021, the Continued Assistance to Rail Workers Act of 2020 (CARWA) temporarily suspended se after a Presidential declaration of an end to the national emergency concerning the COVID-19 pandemic.

4 Benefit amounts include $37.0 million in special extended unemployment benefits, $65.9 million in enhanced unemployment benefits, $2.

 waived waiting period benefits and $4.8 million in sickness waived waiting period benefits paid under the Coronavirus Aid, Relief, and Eco (CARES Act) as extended by CARWA and the American Rescue Plan Act of 2021 (ARPA). These benefits were not sequestered.

5 There were no payments in fiscal year 2021 for hospital insurance benefits for services in Canada.

NOTE.--Data partly estimated. Detail may not add to totals due to rounding.