Employer Exchange Quality Reporting Service Center: (312) 751-4992 

Fax: (312) 751-7123 

E-mail: QRSC@RRB.GOV 

Experience Rating Specialist: (312) 751-4550 

RRB Web Site: http://www.rrb.gov 

Issue XL October 2014 

Paper Forms BA-4, BA-6a, & 

BA-11 to be Eliminated 

The Railroad Retirement Board (RRB) will eliminate the 

use of the following paper forms beginning January 1, 

2015: 

 BA-4, Report of Creditable Compensation 

Adjustments; 

 BA-6a, Form BA-6 Address Report; and 

 BA-11, Report of Gross Earnings. 

Paper filers should now use the Employer Reporting 

System (ERSNet) to file the reports listed. ERSNet is the 

preferred method because it provides automatic system 

edits to identify errors, pre-filled data fields, the ability to 

create summary reports, automated email form/file 

receipt responses, and file upload capability. If you use 

the ERSNet system, you do not need to file Form G-440 

for the system authenticates the report. 

For more information about this change, please see 

Program Letter 2014-05, “Elimination of the Use of 

Paper Forms”. The online version can be found on our 

website at http://www.rrb.gov/AandT/pl/pl1405.asp. 

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. 

Program Letter 2014-04 summarizes the decision and 

can be found on our website at 

http://www.rrb.gov/AandT/pl/pl1404.asp. 

RUIA Surcharge in Calendar 

Year 2015 

The RUIA provides for a surcharge in the event the 

Railroad Unemployment Insurance account balance falls 

below certain levels as of June 30 of each year. On June 

30, 2014, the account had an accrual balance of $140.8 

million. The 1.5 percent threshold is the higher of $100 

million or $100 million indexed to changes in the system 

compensation base. The current thresholds are $141.2 

million for the 1.5 percent surcharge and $70.6 million 

for the 2.5 percent surcharge. Since the RUI Account 

balance is less than the indexed amount for $100 million 

but greater than the indexed amount for $50 million, the 

surcharge is 1.5 percent for calendar year 2015. 

Therefore, a surcharge of 1.5 percent will be added to 

the basic RUIA tax rate for each established employer 

beginning January 1, 2015. New employers are not 

affected, as their rate will be the average rate for all 

employers from 2011 through 2013. RUIA tax rates will 

range from a minimum of 2.15% (the minimum basic rate 

of 0.65% plus the 1.5% surcharge) to a maximum of 

12%. Official notice of the surcharge will be included in 

the annual rate notices (Form ID-40R/S) released in 

early October. 

Supplemental Annuities No 

Longer Reduced Due to 401(k) 

Distribution 

On January 13, 2014, the OGC issued legal opinion L2014-2. In the opinion, the definition of a private pension 

was reinterpreted to exclude 401(k) plans. Supplemental 

annuities are, therefore, no longer reduced if an 

employee receives a distribution from his/her 401(k) 

plan. 

Program Letter 2014-03 summarizes the OGC’s decision 

and can be found on our website at 

http://www.rrb.gov/AandT/pl/pl1403.asp. 
 

 

Form ID-40R/S to be Released 

In early October, we will release Form ID-40R/S, “Annual 

Notice to Employers – Railroad Unemployment 

Insurance Act” for the 2015 calendar year. The Form ID40R/S notifies employers of their Railroad 

Unemployment Insurance Act (RUIA) contribution rate to 

be used during the period of January 1 through 

December 31, 2015. If you have not received the form 

by the end of October and cannot access a copy on the 

ERSNet system, please contact the Quality Reporting 

Service Center at the telephone number or email 

address shown on the front page. 

Changes to Contact 

Information or ERSNet User 

Accounts 

Current addresses and contacts are essential in 

providing you with information from the RRB. If your 

office has moved or a person listed as your designated 

contact official has changed or left your organization, 

please complete a new Form G-117a, “Designation of 

Contact Officials” to update your information. The form 

can be downloaded from our website at 

http://www.rrb.gov/pdf/AandT/g117a.pdf. 

NOTE: Only those persons designated on Form G-117a 

have the authority to approve, modify, or terminate 

access to ERSNet. Organizations that need to make a 

change in the status of their user accounts should 

complete Form BA-12, “Application for Employer 

Reporting Internet Access”. The form can be 

downloaded from our website at 

http://www.rrb.gov/pdf/AandT/ba12.pdf. 

Completed forms should be mailed to the address listed 

below or faxed to the number listed on the front page. 

ERSNet Improvements
 

The Quality Reporting Service Center (QRSC) continues 

to strive to improve the Employer Reporting System. In 

addition to a new navigation menu, the following forms 

will be added to ERSNet: 

 G-88P, Employer’s Supplemental Pension 

Report; 

 ID-3s, Request for Lien Information – Report of 

Settlement; 

 ID-3u, Request for Section 2(f) Information; 

 ID-30b, Notice of Lien; and 

 SI-5F (SUP), Status Report - Personal Injury 

Claims. 

We urge all employers who currently receive these forms 

via paper to use Form BA-12 to sign-up for these new 

services when they become available this month. 

Online Services for RUIA Benefits 

In order to obtain benefits as quickly as possible, 

claimants should file their applications for unemployment 

(UI) benefits, as well as their subsequent biweekly UI 

and sickness claims, online. We ask that you encourage 

your employees to establish an online account while still 

employed so an account is ready if they ever need to 

apply for benefits or use other Internet services. 

To use these services, you must have an established 

PIN/Password (PPW) account with the RRB for Internet 

services. If you do not have a PPW account, click on 

“Request Password Request Code (PRC)” in the 

“Benefit Online Services Login” section of the home 

page. Establishing an online account will minimize the 

possibility for delay in the event an employee files for 

unemployment or sickness benefits. 

SAVE THE DATE (Summer 2015) 

Ninth National Rail Employer Training Seminar - Chicago, IL 

Quality Reporting Service Center 

U.S. Railroad Retirement Board 

844 North Rush Street 

Chicago, IL 60611-2092 

Third Class