Employer Exchange 

U.S. Railroad Retirement Board, Quality Reporting Service Center

ISSUE XLVI JUNE 2022

 YEAR IN REVIEW

• Notice of Annual Rates (2022) released. For more information, 

see Program Letter 2022-01.

• As of the 2022 reporting season, employers are now required to 

annually submit a BA-15, Report of Stock Options and Other 

Payments. See Program Letter 2022-02 and Part V, Chapter 

8 of the Railroad or Labor Employer Reporting Instructions

for more details.

• The Families First Coronavirus Response Act (FFCRA) is 

still in effect. For more information, see Program Letter 2021-

03.

 

 LEGAL OPINION ISSUED ON THE CREDITING OF SERVICE MONTHS DUE TO 

VACATION PAY

On June 13, 2014, the RRB's Office of General Counsel 

(OGC) issued legal opinion L-2014-31 in response to a 

request on whether an employer has the right to withhold 

reporting a creditable service month if an employee 

requests a vacation day while the employee is absent from 

work due to illness. The opinion concludes that the 

employee should receive credit in the month the vacation 

was requested.

» When an employee receives vacation pay in a given month during a period of 

absence from work due to illness, the payment for that day is considered 

creditable compensation. The legal opinion quotes Section 1 of the Railroad 

Retirement Act (45 USC 231(h)(1)) in that "a payment made by an employer to an 

individual through the employer's payroll shall be presumed...to be compensation 

for services rendered... as an employee of the employer in the period with respect 

to which the payment is made.”

» Board regulations also specify that creditable compensation includes vacation 

pay: "Payments made to an employee with respect to vacation...shall be 

considered creditable compensation whether or not the employee takes the 

vacation..." (20 CFR §211.4).

Therefore, if an employee is credited with vacation pay during the period of absence 

from work due to illness, the employee is also entitled to receive service month credit 

for the period the vacation is credited.

Information regarding the reporting of creditable service months due to vacation pay 

can be found in Part IV, Chapter 4 of the Employer Reporting Instructions or Part IV, 

Chapter 5 of the Labor Employer Reporting Instructions. If you have further questions 

regarding the crediting of service months due to vacation pay, please contact the 

Quality Reporting Service Center by the e-mail or phone number (see footer).

 REMINDER TO EMPLOYERS ABOUT MAKING RUIA CONTRIBUTIONS

Please remember to use your new 2022 Contribution Rates when 

calculating your RUIA tax deposits and DC-1s. We notified you of 

your rates on Forms ID-40R/S which were sent out to all 

employers in October 2021. The maximum earnings subject to 

RUIA contribution for 2022 is $1,755 per month. If you did not 

receive the notification via paper or ERSNet, please contact us 

through phone or e-mail (see footer).

 ENCRYPTION NOTICE

The RRB uses encrypted e-mail to protect Personally Identifiable Information (PII). 

Right now, messages are double-encrypted as a transition is taking place between 

contractors. If you’re having trouble reading encrypted e-mails from the RRB, contact 

the Quality Reporting Service Center through phone or e-mail (see footer) and we can 

assist you. 

 

 CONTACT OFFICIAL CHANGES

Have there been personnel changes in your organization that affect employees 

previously designated as contact officials with the RRB? If we are sending 

correspondence to an incorrect or obsolete address or contact official, please notify us 

by completing Form G-117a, “Designation of Contact Officials”, and mail or fax it to 

QRSC. Please inform us if there are any users who should have their access modified 

or terminated on ERSNet via BA-12 as well. Current addresses and contacts are 

essential in providing you with RRB information.

Highlights...

Year in Review Vacation Pay RUIA Contribution Upcoming Forms
 RETURN GL-99 FORMS

» GL-99: Employer’s Deemed Service Months Questionnaire

Form GL-99 was released to employers in April. If you haven’t already, please 

complete the forms and return them ASAP. The information you provide on the 

forms may result in the RRB awarding additional months of service to the 

applicable employees based on their reported service months and Tier II 

compensation for calendar year 2021.

Deemed Service Optional Codes

In order to eliminate Forms GL-99, Employer’s 

Deemed Service Months Questionnaire being sent 

to your company for manual handling, you have the 

option of reporting the employment relationship on 

Form BA-3, by using these service month codes: 

8 = Employee did not work but has an employment relationship

9 = Employee did not work and has no employment relationship

Use of these codes will eliminate Forms GL-99 being released to employers because 

the RRB will already have the necessary information. See the Employer & Labor 

Reporting Instructions for Form BA-3 on the proper reporting of these codes. 

 

 FORMS GL-24, GL-77A, AND GL-132

This summer, employers could receive the below forms from the Compensation and 

Service Center. Reply to them promptly so that we can correct possible errors in 

employees’ records. When the form is completed, sign and date the Certification 

Statement and return it by e-mail or fax; see the footer for Quality Reporting Service 

Center contact information.

» GL-24- Notice to Employer of Incorrect Social Security Number

The GL-24 advises that service and compensation cannot be credited to the employee 

because the Social Security Administration indicates the Social Security Number 

reported belongs to another individual. This form asks your company to review their 

records for the following information:

1. The employee’s correct SSN.

2. The employee’s full name.

3. The employee’s mailing address.

4. If the employee is a female, the employee’s maiden or previous name.

» GL-77a- Notice to Employer Regarding Reporting of Incorrect Name

The GL-77a advises that service and compensation cannot be credited to the 

employee because the name reported for this account does not agree with the name 

established in our records. This form asks your company to review their records for the 

following information:

1. The employee’s correct SSN.

2. The employee’s full name.

3. The employee’s mailing address.

4. If the employee is a female, the employee’s maiden or previous name.

» GL-132- Request to Resolve Service Months Reported After Employee 

Retired

Employers receive the GL-132 when they reported creditable service for periods after 

the annuity beginning date (ABD) for an employee. A potential overpayment exists 

because an annuity is not payable for any month in which an annuitant is properly 

credited with railroad service. This form asks your company to verify the reason for the 

reported service month(s).