MASTER THE BASICS II

Filing Reports via ERSNet

Sean McNeany & David Noesen

Compensation Specialist

U.S. Railroad Retirement Board

NRETS, August 2021
Employer Reporting System 

(ERSNet)

 Role-base system that allows 

individual users to electronically 

interact with the RRB via the internet.

 Each user’s access can be tailored to 

their job role, with the employer 

controlling which forms the user can 

view and submit to the RRB.
ERSNet Access Levels

 Read

 Update

 Approve

 Administrative
ERSNet Benefits

 No cost to employers;

 Data validation reduces errors and 

provides users with feedback to help 

properly complete reports;

 Expedites processing times;

 Reduces RRB workloads and 

prevents data entry errors.
Transactions on ERSNet

 Informational Notices

 Employer Reports

 RRB-Initiated Requests for 

Information

 Employer-Initiated Requests for 

Information
ERSNet Forms
Signing Up For ERSNet

 Contact Officials for an employer can 

request ERSNet accounts for 

themselves and any employees with 

Form BA-12.

 Form BA-12 must be signed by a 

Contact Official.

 Completed BA-12 should be emailed 

to QRSC@rrb.gov.
Form BA-3, 

Annual Report of Creditable 

Compensation

 According to Section 9 of the Railroad 

Retirement Act (RRA) and Section 6 of 

the Railroad Unemployment Insurance 

Act (RUIA), each employer is required to 

submit an annual report of creditable 

service and compensation for each 

employee who performed compensated 

service in the preceding year.
Form BA-3, 

Annual Report of Creditable 

Compensation

 Information from Form BA-3 is included 

on Form BA-6, Certificate of Service 

Months and Compensation, which is 

sent to each employee every June. 

 Information on Form BA-3 is used to 

establish eligibility and calculate benefit 

amounts.
Form BA-3, 

Annual Report of Creditable 

Compensation

 Annual reports are due at the Railroad 

Retirement Board (RRB) by the last day 

of the following February of each year.

 If you have NO employees to report, you 

must still officially advise the RRB of this 

fact: via the Form BA-3. 
Form BA-3 

Helpful Hints

 Always confirm you are using the current 

yearly maximums.

 2021 Maximum Compensation Bases

 Tier I = $142,800.00

 Tier II = $106,200.00

 RUIA I = $1,710.00 per month

 RUIA II (Max Benefit Amount )= $2,209.00 

per month
Form BA-3 

Helpful Hints

 The RUIA I & II compensation fields should not 

exceed the RUIA monthly creditable amount 

and/or maximum benefit amount multiplied by 

the number of creditable service months.

 The RUIA II is not mandatory to report. 

However, submitting info may save you work by 

eliminating some future Forms UI-41/41a being 

sent to you.
Form BA-3 

Helpful Hints

 Additional service month detail codes have been created 

to be used in the creditable service months field. Using 

them may save you time by eliminating some future 

Forms GL-99 being sent to you.

 1 = Month worked

 0 = month not worked

 8 = month not worked/ employment relationship

 9 = month not worked/ no employment relationship

 Do not use code “0” when also using codes “8” and “9” 

for same employee.
Form BA-3 

Helpful Hints

 The Tier II compensation amount should 

NEVER exceed the Tier I compensation 

amount.

 Daily Pay Rates should be reported up 

to $200.00 per day.
Completing Form BA-3

 Let’s complete Form BA-3 entry for 

employee R. R. Railroader.

 Name – Richard R. Railroader

 Social security number - 333-00-3330

 Service Months- Jan – Dec 2018

 2018 compensation- $90,000.00 

(over $200 per day)
Completing Form BA-3

 Let’s complete Form BA-3 entry for 

employee T. Train.

 Name – Terry Train 

 Social security number - 222-22-2222

 Service Months - Jan –Nov 2018

 Retired Nov 30, 2018

 2018 Compensation -$124,000.00

(over $200 per day)
Completing Form BA-3
Form BA-3,

Annual Report of Creditable 

Compensation 

Do you know?

 When is Form BA-3 due at the RRB?

 Should Tier II compensation ever exceed 

Tier I?

 What is the Daily Pay Rate Maximum?
Congratulations!
Form BA-11, 

Report of Gross Earnings

 Employers are required to report the 

gross earnings for each employee on 

their payroll whose social security 

number ends with the digits “30”.
Form BA-11, 

Report of Gross Earnings

 The data collected on the gross earnings 

report is used to estimate future tax 

income and to compute taxes owed for 

the financial interchange between the 

Railroad Retirement and Social Security/ 

Medicare programs.
Form BA-11

Helpful Hints

 Employers with 5,000 or more 

employees on their payroll during the 

year are required to provide a monthly or 

quarterly breakdown of the year’s 

earnings. (Smaller employers also have 

this option)
Form BA-11, 

Report of Gross Earnings 

 Form BA-11 is due the last day of 

February every year (if submitting the 

annual form). 

 Report GROSS earnings. These 

earnings CAN exceed the annual Tier I/ 

Tier II maximums.
Form BA-11, 

Report of Gross Earnings

 If you have no employees to report that 

meet this criteria, you must still officially 

advise the RRB of this fact: via the Form 

BA-11. 
Completing Form BA-11

 Let’s Fill out a Form BA-11 for:

 Richard R. Railroader

 SSN: 333-00-3330

 2018 gross salary- $90,000.00 

 Submitting Annual Report because the 

employers has less than 5,000 employees.
Completing Form BA-11
Form BA-11 

Do you know?

 When is Form BA-11 due at the RRB? 

 Should you report all of your employees’ 

compensation and service on Form

BA-11?

 What do you do if you do not have any 

employees whose social security number 

ends in 30? 
Congratulations!
Form BA-4,

Report of Creditable 

Compensation Adjustments

The Form BA-4 should be used for:

 Corrections, Additions and Deletions to 

previously reported S&C records

 Omissions to previously submitted Forms 

BA-3 (an employee was not reported)
Form BA-4,

Report of Creditable 

Compensation Adjustments

 Section 9 of the RRA also states that the RRB’s 

records of service and compensation are 

conclusive unless an error is called to the 

RRB’s attention within four (4) years of the day 

on which the report was due. 

 Example: 2020 reports were due Feb 28, 2021. 

The last day to submit a correction of the

2020 report is 

Feb 28, 2025
Form BA-4, 

Report of Creditable 

Compensation Adjustments

 If you discover an error or omission 

shortly after you submit your annual 

report, first contact QRSC to determine 

whether the annual report has been 

processed.
Form BA-4

Helpful Hints

 Enter only the increase or decrease 

amounts. Do not enter the total amounts.

 Only Include entries for information you 

want to change.

 Make sure to use correct Tier I, Tier II 

and RUIA maximums for applicable year.
Form BA-4

Helpful Hints

 Tier I & II = Annual Maximums; RUIA = 

Monthly Maximums.

 Daily Pay Rate Field NOT to be used to 

change BA-3 entries; Only for adding 

omitted or new entries. 
Form BA-4

Helpful Hints

 When changing Service Months, also 

consider the effect on the RUIA 

amounts.

 No optional service months (8 or 9’s) can 

be used in Service Months field.
Completing Form BA-4

 Let’s complete Form BA-4 entry for 

employee Paula P. Payroll.

 Social Security Number - 444-44-4444

 Increase Service Months – January 

Through March 2017 (3 months)

 Adjust RUIA I Compensation by $4635 

[2017 Monthly Max of $1545 X 3 (number 

of months adjusted)]

 Adjust RUIA II Compensation by $5988 

(2017 Monthly Max of $1996 x 3)
Completing Form BA-4
Form BA-4,

Report of Creditable 

Compensation Adjustments

Do you know?

 When modifying records, do you use the 

amount you’ve increased/decreased or 

the total amount?

 Do you enter information in all fields or in 

only the ones you plan to modify? 
Congratulations!
Form BA-6a, Address Report

 The address data collected on the 

Address Report is used to mail Forms 

BA-6, Certificate of Service Months and 

Compensation, to the employees of your 

company.
Form BA-6a, Address Report

 The Form is required to be completed if 

your company has hired new employees.

 New employees’ address information is 

mandatory.

 Addresses of veteran employees can be 

included as well, but is optional.
Form BA-6a, Address Report

 Form Due no later than April 1 following 

the reportable calendar year.

 The “Effective Date” field should be the 

date the employer recorded the change 

in their files.
Form BA-6a, Address Report

 Let’s Fill out a Form BA-6a for NEW 

employee Paula P. Payroll:

 Social security number : 444-44-4444

 Effective date of address was 

02/01/2018
Form BA-6a, Address Report
Form Ba-6a, Address Report 

Do you know?

 When is Form BA-6a due at the RRB 

(if applicable)?

 Is it mandatory to include address 

information for veteran employees?
Congratulations!
Form BA-9, 

Report of Separation Allowance or 

Severance Pay

 Information on the Form BA-9 is used for three 

purposes:

 To establish a disqualification period under the 

Railroad Unemployment Insurance Act (RUIA); and

 To establish eligibility for an additional lump sum 

benefit under the Railroad Retirement Act.

 May also be used to help determine if deemed 

service months are creditable.
Form BA-9, 

Report of Separation Allowance or 

Severance Pay

 If you fail to file Form BA-9 timely;

 No disqualification period will be 

established; 

 RUIA benefits may be paid improperly; and

 The Employer’s RUIA Contribution Rate 

may be erroneously inflated.
Form BA-9, 

Report of Separation Allowance or 

Severance Pay

 Form BA-9 is due at the RRB no later than the 

last day of the month following the end of the 

quarter in which the separation or severance 

was paid.

 However, you can file more often. This can be 

on a monthly basis or each time you make a 

separation or severance payment. 
Form BA-9, 

Helpful Hints

 BA-9 is not available on ERSNet yet. 

 BA-9 also can be used to correct previously 

submitted BA-9 forms.

 Multiple BA-9 forms may be submitted for the 

same separation allowance if payments are made 

in more than one calendar year. 
Form BA-9, 

Helpful Hints

 The separation allowance should be added to the 

employees regular earnings and the total entered 

on Form BA-3 up to the Tier I and Tier II 

maximums.

 Only the amount taxed of a Separation 

Allowance is reported for a given year on item 

#7. The amount can even be shown as $0 (if 

applicable).

 Items 11-14 are optional unless item #8 is 

marked with a “1”. Then they are mandatory.
Form BA-9, 

Helpful Hints

 The amount to be included in Item #10a 

is the amount of the separation 

allowance that was reported as 

creditable compensation on the BA-3. 

 Report the total gross separation 

allowance amount with the first/initial 

separation allowance report year. (#11)
Form BA-9, 

Report of Separation Allowance or 

Severance Pay

 Let’s fill out a form for employee A. Apple. 

 Social security number: 999-99-9999

 Regular Earnings: $75,000.00 

 Resignation Date: Nov 30, 2018

 Total Gross Sep Allowance: $20,000.00

 Payment Date: Dec 2018

 Last Daily Rate of Pay = $200.00
Form BA-9

Report of Separation Allowance or 

Severance Pay

Do you know?

 What is Form BA-9 used to report?

 When should you file Form BA-9?
Congratulations!
Form G-440, Report 

Specification Sheet

 Compensation reports must be 

accompanied by a completed and signed 

Form G-440 if it sent to the RRB via:

 CD-ROM

 Secure Email

 FTP

 Submitting Paper Form BA-9, Report of 

Separation Allowance or Severance Pay
Form G-440, Report 

Specification Sheet

 Form G-440 is used to verify the 

RRB’s receipt of a service and 

compensation report.

 Form G-440 is your certification that 

the data furnished is correct to the 

best of your knowledge.
Form G-440, 

Helpful Hints

 List all employer numbers (BA numbers) 

of all subsidiary units included in your 

report in Item #13.

 Sign, date, and submit your certification 

with each earnings report (Item #14).
Form G-440

Helpful Hints

 Don’t forget to enter the report totals on 

the back of the form (Recapitulation 

Sheet) if Applicable.
Completing Form G-440

 Let’s Fill out a Form G-440

 For Employer: BA 8444

 To submit a Paper Form (BA-9)
Form G-440

Do you know?

 Do you complete a Form G-440 when 

submitting a compensation/service 

report via ERSNet?

 Do you complete a Form G-440 when 

submitting a compensation/service 

report via CD-ROM?
Congratulations!
Report Filing Media Options

 Magnetic media

 CD-ROM

 Excel Spreadsheet
Report Filing Media Options 

(cont’d)

 Secure E-Mail

 File Transfer Protocol (FTP) Interchange

 Employer Reporting System (ERS.Net) 

via the Internet

 Paper Form (BA-9 ONLY)
You are now a
For More Information

Quality Reporting

and Service Center

Telephone: 

312-751-4992

E-mail: 

qrsc@rrb.gov