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400 Provisions of the Act

400.01 Base year

Section 1(n) of the Act provides that the term "base year" means:

"...the completed calendar year immediately preceding the beginning of the 

benefit year."

400.02 Benefit year

Section 1(m) of the Act provides, in part, that the term "benefit year" means:

"...the twelve-month period beginning July 1 of any year and ending June 30 of 

the next year,...."

400.03 Qualifying condition

Section 3 of the Railroad Unemployment Insurance Act provides that:

"An employee shall be a qualified employee if the Board finds that his 

compensation with respect to the base year will have been not less than 2.5 

times the monthly compensation base for months in such base year as computed 

under section 1(i) of this Act, and, if such employee has had no compensation 

prior to such year, that he will have had compensation with respect to each of not 

less than five months in such year."

400.04 Compensation

Section 1(i)(1) of the Act provides, in part, that the term "compensation" means:

"...any form of money remuneration, including pay for time lost but excluding tips, 

paid for services rendered as an employee to one or more employers, or as an 

employee representative, except that in computing the compensation paid to any 

employee, no part of any month's compensation in excess of the monthly 

compensation base (as defined in subdivision (2)) for any month shall be 

recognized. Solely for the purpose of determining the compensation received by 

an employee in a base year, the term 'compensation' shall include any 

separation allowance or subsistence allowance paid under any benefit schedule 

provided under section 701 of title VII of the Regional Rail Reorganization Act of 

1973 and any termination allowance paid under section 702 of that Act, but does 

not include any other benefits payable under that title. The total amount of any 

subsistence allowance payable under a benefit schedule provided pursuant to 

section 701 of the Regional Rail Reorganization Act of 1973 shall be considered 

as being compensation in the month in which the employee first timely filed a 

claim for such an allowance...."
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400.05 Monthly Compensation Base

Section 1(i)(2) of the Act provides:

"(2) MONTHLY COMPENSATION BASE. --

A. IN GENERAL. -- For purposes of subdivision (1), the term 'monthly 

compensation base' means the amount --

(i) of $400 for calendar months before January 1, 1984;

(ii) of $600 for calendar months after December 31, 1983 and 

before January 1, 1989; and

(iii) computed under subparagraph (B) for months after 

December 31, 1988.

B. COMPUTATION.--

(i) IN GENERAL. -- The amount of the monthly compensation 

base for each calendar year beginning after December 31, 

1988, is the greater of --

I. $600; or

II. the amount, as rounded under clause (iii) if 

applicable, computed under the formula:

A - 37,800

B = 600 x ( 1 + ------------------ )

 56,700

(ii) MEANING OF SYMBOLS. -- For the purposes of the formula 

in clause (i) --

I. 'B' is the dollar amount of the monthly compensation 

base; and

II. 'A' is the amount of the applicable base with respect 

to tier I taxes, for the calendar year for which the 

monthly compensation base is being computed, as 

determined under section 3231(e)(2) of the Internal 

Revenue Code of 1986.
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(iii) ROUNDING RULE. -- If the monthly compensation base 

computed under this formula is not a multiple of $5, it shall 

be rounded to the nearest multiple of $5, with such rounding 

being upward in the event the amount computed is 

equidistant between two multiples of $5."

Example: The tier I base for 2020 is $137,700. Therefore, 

the monthly compensation base (B) for 2020 is:

137,700 - 37,800

B = 600 x ( 1 + ------------------------ ) = 1,657.14

 56,700

Which rounds to $1,655. 

400.06 Daily benefit rate

Sections 2(a)(2) and 2(a)(3) of the Act provide, in part, that:

"(2) The daily benefit rate with respect to any such employee for such day of 

unemployment or sickness shall be in an amount equal to 60 per centum of the 

daily rate of compensation for the employee's last employment in which he 

engaged for an employer in the base year, but not less than $12.70: Provided, 

however, that for registration periods beginning after... June 30, 1976, but before 

July 1, 1988, such amount shall not exceed $25.00 per day of such

unemployment or sickness, that for registration periods beginning after June 30, 

1988, but before July 1, 1989, such amount shall not exceed $30.00 per day ... 

and that for registration periods beginning after June 30, 1989, such amount shall 

not exceed the maximum daily benefit rate provided in paragraph (3) of this 

subsection. The daily rate of compensation referred to in this paragraph shall be 

determined by the Board on the basis of information furnished to the Board by 

the employee, his employer, or both.”

"(3) The maximum daily benefit rate computed by the Board under section 

12(r)(2) shall be the product of the monthly compensation base, as computed 

under section 1(i)(2) for the base year immediately preceding the beginning of 

the benefit year, multiplied by 5 percent. If the maximum daily benefit rate so 

computed is not a multiple of $1, it shall be rounded down to the nearest multiple 

of &1.”.

Note: The current computation for the maximum daily benefit rate is effective with 

registration periods beginning on or after October 9, 1996; the date of enactment 

of the RUIA amendments. Subsequent increases in the maximum rate will apply 

to registration periods beginning on and after July 1 of the applicable benefit 
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year. The amendments make no change to the formula for calculating daily 

benefit rates (60 percent of the employee’s last daily pay rate in the base year), 

nor to the minimum rate of $12.70.

Prior to the 1996 amendments, the maximum daily benefit rate increased as the 

average national wage level increased. The rate of increase in the maximum 

daily benefit rate reflected approximately two-thirds of the rate of increase in the 

tier I railroad retirement compensation base, but the maximum benefit rate could 

not be less than $30.00. The following table shows past maximum daily benefit 

rates for tier I compensation bases up to $77,999.

Tier 1 Tax Base

For Calendar Year 

in Which BY Begins

Maximum DBR

for the BY

$48,000 - $53,999 $31.00

54,000 - 59,999 33.00

60,000 - 65,999 36.00

401 Provisions of the Regulations 

Regulations concerning the establishment of an applicant's rights to benefits are 

contained in the following parts of Title 20, Chapter II of the code of Federal 

Regulations:

Part 302 Qualified Employee

Part 330 Determination of Daily Benefit Rates

402 Name and Social Security Number (SSN)

402.01 When adjudication is required

Each application for benefits is used to establish or update a master record in the 

bureau's computer system for processing applications and claims for benefits. 

The master record that is established is for the appropriate benefit year indicated 

by either the last day worked, first day sick or injured, or other coding entered on 

the application. If an application is the first one for the benefit year, the computer 

program calls for a wage record for the applicable base year and attempts to 

match the wage record with the newly-established benefit year record. As part of 

the match, the program first checks whether the social security numbers and 

names agree. In most cases there will be no question concerning the name or 

social security number shown on the application. However, the name and social 
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security number that should be shown on the master record must be determined 

in the following circumstances:

a. The SSN shown on the application does not match any SSN recorded in 

the RRB's wage records, or it matches an SSN which has been found to 

be incorrect.

b. The name shown on the application is not the same as the name in the 

RRB's wage records for the SSN shown on the application.

c. The year of birth shown on the application differs by more than 15 years 

from the year of birth recorded in the wage record for the matching name 

and SSN.

d. The name shown on a claim is not the same as the name in the record for 

the SSN shown on the claim.

e. The SSN shown on a claim does not match any SSN recorded in the 

record.

f. There is other information that a name or SSN in the record or on an 

application or claim may not be correct.

402.02 Immediate identification of name

a. Applicant

An applicant may be identified as the person whose wage record has been 

reported by the Compensation and Employer Service Center (CESC) under the 

SSN shown on the application if there is no name discrepancy and there is not 

more than 15 years difference between the year of birth shown on the application 

and the year of birth recorded in the wage record. It is considered that there is 

no name discrepancy if the name entered in at least one item on the application 

agrees with one initial and the last name as shown on the wage record.

b. Claimant

A claimant may be identified as the person whose benefit record has been 

established for the SSN shown on the claim if the name or signature on the claim 

agrees with one initial and the last name established in the benefit record.

402.03 Resolution of differences in name

Differences such as those listed below between the name shown in the wage 

record or in the benefit record and the name on an application or claim are not to 

be considered as identification discrepancies. Differences not explained below 

are to be resolved by asking the claimant for a copy of any official paper or 

judicial process documenting the apparent name change. Not all claimants will 
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have such documentation, however, because it is not legally required. If the 

claimant lacks official documentation, he or she must furnish a signed statement 

of former and current names. If neither name matches the name in the wage 

record, brief the case for an opinion.

a. One name includes "Jr." or "Sr." while the other does not, and there is less 

than 15 years difference between the year of birth as given by the 

applicant or claimant and the year of birth recorded in the wage record or 

the benefit record.

b. One name is a "foreign" name and the other is obviously an Anglicized 

form of that name.

c. The names differ in spelling, but are the same in pronunciation, such as 

Wolf and Wolfe, Waroski and Warosky. 

d. The difference is in the last name of a female employee. If, in this 

circumstance, there is no discrepancy in other identifying data, it may be 

assumed that the name difference is due to marriage or divorce.

e. The name difference is explained by information that:

1. the name shown on reports of compensation is a "payroll name", or

2. the name in the RRB's records is not being disclosed to an 

employer.

f. The name difference is due to the use of part of the full last name as the 

surname, as for example, Garcia or Godoy for Garcia Godoy.

402.04 Correction of social security numbers

a. Application

When an application is received with a Form BA-6 or other compensation record 

issued by CESC and the social security number shown on such record is not the 

same as the social security number on the application, the social security number 

on the application is to be corrected to agree with the social security number on 

such record, provided, of course, that a difference in name or other identifying 

information does not indicate that such record is not the applicant's record.

b. Claim

When a non-preprinted claim shows an incorrect SSN and is received with an 

official record showing the claimant's social security number, or is matched with a 

previously established record, the social security number on the claim is to be 

corrected and the claim is to be processed under the correct SSN.
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c. Incorrect or "Impossible" SSN

"Impossible" social security numbers include: 

* Any number beginning with the number 9 (i.e. the first three digits of 

“900” through “999”) 

* Any number with the first three digits of “000” 

* Any number with the first three digits of “666” 

* Any number with “00” in the 4th and 5th positions. 

* Any number with “0000” in the 6th through 9th positions. 

When an application or claim shows an incorrect or "impossible" SSN, actions 

are to be taken to determine the correct number. The number on the application 

or claim is to be corrected before determining the person's rights to benefits on 

the basis of the application or claim. 

402.05 Discrepancy disclosed by wage record report

When the SSN shown on an application for benefits matches an SSN for which a 

benefit record has been established, the record is updated (unless the name on 

the application is not the same as the name in the record). In this situation, there 

is no question about the SSN. When the SSN shown on an application for 

benefits does not match any SSN for which a benefit record has been set up, a 

new record is set up and the wage record for such number is called for. A 

determination with respect to the SSN shown on the application becomes 

necessary if the report of the wage record shows that the SSN is incorrect or 

inactive, or there is no wage record for such SSN. In this situation, action is to be 

taken to find out what the applicant's correct SSN is. The benefit record is then 

established under such SSN, and the record incorrectly set up is deleted.

402.06 Number to be established

The SSN used for a person's benefit record is to be the SSN of the person's 

wage record, if any, in CESC. Where it is found that more than one number has 

been assigned to a person, the number designated as "active" by CESC is to be 

used. If it appears that CESC has no record for an applicant, the SSN furnished 

by the applicant is to be used and a determination made as to whether the 

applicant earned qualifying base year compensation.

402.07 Change in number

Once an applicant's benefit rights have been determined, the benefit record 

under the number established is not to be deleted and set up under another 
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SSN, except upon receipt of advice from CESC that such other number is the 

applicant's number or upon discovery of a clerical error in establishing the 

number in the benefit record.

403 Base Year Compensation

The amount of base year compensation is to be determined from the sources of 

information described in the following subsections.

403.01 Wage certification file

This file is furnished by CESC in response to record requests from SUBS. The 

wage certification file shows, for each wage record request, compensation and 

service months for the base year requested, service months for the base year 

preceding the base year requested, and total compensation and service months 

creditable from 1937 through the base year requested. The wage certification file 

in nearly all cases also shows the employer's report of the employee's daily rate 

of compensation for the last employment in the base year requested.

The file also contains the following discrepancy codes:

• 0 – no discrepancy

• 2 – SSN is inactive

• 3 – there is no wage record for the SSN

• 4 – there is a wage record for the SSN, but it shows no base year 

compensation

• 5 – local lodge earnings are included in the record of base year wages

403.02 Form UI-9, Applicant's Statement of Employment and Wages

Form UI-9, Applicant’s Statement of Employment and Wages, when completed 

by CESC shows base year compensation as previously established in RRB 

records or as established on the basis of a corrected report from the employer.

403.03 Form UI-24, Request for Wage Record Information Certifications

Base year compensation reports on Form UI-24 are made by CESC in response 

to requests submitted by SUBS.

403.04 Forms UI-41 and UI-41a, Supplemental Report of Service or 

Compensation

Form UI-41 and UI-41a are used to obtain reports from employers of "lag" 

service months or compensation not available in CESC. This form may be 
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accepted as valid certification of service and compensation provided it is signed 

by the contact official or is otherwise validated to show that it cleared through 

proper employer channels.

403.05 Form BA-6, Certificate of Service Months and Compensation

Form BA-6 shows base year service months and compensation. 

403.06 Notice to applicant

Applicants who did not earn qualifying compensation in covered employment in 

the base year are to be notified by sending:

Form Letter ID-4a, 

if there is no record of any earnings under the SSN shown on the application or if 

there is a name discrepancy.

Form Letter ID-4s, 

if the applicant has service only in the base year.

Form Letter ID-4f,

with UI-9, if an applicant for unemployment benefits has less than 10 years of 

service and has exhausted normal unemployment benefits in the preceding 

benefit year, but no extended unemployment benefit period was established.

Form Letter ID-4u,

with Form UI-9, if an applicant for unemployment benefits was not an 

unemployment claimant in the preceding benefit year, or if the applicant was a 

claimant in the preceding benefit year and an extended unemployment benefit 

period was established.

Form Letter ID-4y,

with Form UI-9, if an applicant for sickness benefits has less than 10 years of 

service and exhausted normal sickness benefits in the preceding benefit year, 

but no extended sickness benefit period was established.

Form Letter ID-4x,

with Form UI-9, if an applicant for sickness benefits was not a sickness benefit 

claimant in the preceding benefit year, or if the applicant was a claimant in the 

preceding benefit year and an extended sickness benefit period was established.
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Form Letter ID-32o,

with Form UI-9, if an extended unemployment benefit period for seven 

registration periods is being established. (See AIM-32, sections 3201-3206.)

Form Letter ID-32u,

if an extended unemployment benefit period for 13 registration periods is being 

established. (See AIM-32, sections 3201-3206.)

Form Letter ID-32n,

with Form UI-9, if an extended sickness benefit period for seven registration 

periods is being established. (See AIM-32, sections 3221-3227) 

Form Letter ID-32t,

if an extended sickness benefit period for 13 registration periods is being 

established. (See AIM-32, sections 3221-3227) 

404 Daily Rate of Compensation

404.01 General

The claimant's daily rate of compensation for purposes of determining their daily 

benefit rate is the amount of pay, including any cost-of-living allowance, for a 

basic day's work, excluding overtime, bonuses, deductions, or other extra 

payments or allowances. If the wage certification file does not contain the 

claimant's daily rate of compensation, Form UI-1e, Request for Pay Rate 

Information, is prepared by the computer to be sent to the claimant.

404.02 Mileage-rated employees

The work agreement of a mileage-rated employee specifies the number of miles 

that make a basic day for his or her occupation and class of service.

404.03 No service performed

If an employee actually performed no service in the base year but received 

qualifying compensation, such as vacation pay or pay for time lost, for days in the 

base year, the daily rate of compensation is considered to be the rate for the 

employment on which the qualifying base year compensation was based.

404.04 Casual or temporary work

If an employee's last covered employment in the base year was casual or 

temporary work, performed while the employee was on furlough from other 

employment in which that individual was engaged in the base year, a report of 
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the employee's last rate of pay in the base year for such other employment may 

be used to determine the daily benefit rate.

404.05 Commission or piece-rate earnings

a. General

Necessary information about commission or piece-rate earnings may be 

requested directly from the claimant and employer or through the district office. 

All employees' reports of compensation based on commission or piece-rate 

earnings must be verified if such compensation is taken into account in 

determining the daily benefit rate. The following do not apply in cases where a 

regular assignment or a work restriction places an unusual limit on the working 

days. 

b. Commission earnings

The daily rate of compensation earned on a commission basis is to be 

considered the employee's net commission earnings in the last month worked (or 

last two semi-monthly pay periods, depending on the basis of payment) divided 

by the number of days worked in the period. If the number of days worked is not 

known, it should be considered that the employee worked on each day in the 

period. If computation on this basis indicates a daily rate of pay that yields less 

than the maximum daily benefit rate, information as to the number of days 

worked should be obtained. Commission earnings cannot ordinarily be attributed 

to tours of duty or to a specific number of basic days or hours worked. 

Consequently, there is no provision for excluding any amounts earned for time 

worked over and above a "basic day". However, only "net" commissions should 

be considered. Any amounts paid to the employee to compensate him or her for 

expenses incurred (such as pay of an assistant, rental of equipment, etc.) should 

be excluded. A request for opinion should be submitted to Policy and Systems in 

any instance where the number of days worked is considerably less than the 

number of work days in the period.

c. Piece-rate (including tonnage payments)

The daily rate of compensation for piece-work is to be considered as the 

employee's average earnings per basic day worked during the last two pay 

periods worked in the base year. A basic day is considered to be eight hours in 

the absence of information that some other tour of duty constitutes a basic day. 

This means that compensation for piece-work (including tonnage work) earned 

on overtime is to be excluded in computing a daily rate of compensation. 

Example 1: A freight handler worked ten hours per day on a gang tonnage basis. 

Seventy tons of freight were handled. The tonnage handled in eight hours would 

be 56. The employee's pay for the basic day, then, would be computed on the 

basis of 56 tons.
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Example 2: A billing machine operator's rate of pay was $20.00 per hundred 

way-bills completed. During the last two pay periods in the base year he worked 

20 days, eight hours a day, and was paid $1,600.00. His daily rate of pay, then, 

was $1,600.00 divided by 20 or $80.00. 

Example 3: Same as Example 2 except that during the two pay periods the 

employee worked 20 days straight time (160 hours) and ten hours overtime. He 

completed 8500 way-bills but only 8000 are attributed to the 160 hours straight 

time, or an average of 400 per basic day worked. His daily rate of pay, then, is 

computed to be four times the rate per hundred, or $80.00.

405 Daily Benefit Rate

405.01 Initial determination

Daily benefit rates are to be determined as follows:

a. If the wage certification file contains the claimant's daily rate of 

compensation for the base year, the daily benefit rate is set at 60 percent 

of such rate of compensation, subject to the minimum and maximum daily 

benefit rates specified in section 2(a) of the Act.

b. If the wage certification file does not contain the claimant's daily rate of 

compensation, the claimant's daily benefit rate is to be determined on the 

basis of pay rate information reported on Form UI-1e, provided that the 

pay rate report is acceptable. (Information is provided below on what 

constitutes an acceptable pay rate report.)

c. If the wage certification file does not contain the claimant's daily rate of 

compensation and no acceptable pay rate report is received, the daily 

benefit rate is $12.70. The rate is to be increased, where appropriate, 

upon receipt of an acceptable report of the claimant's last daily rate of 

compensation in the base year. If the rate of pay reported was not 

verified, the employer must be given the opportunity to furnish a corrected 

rate of pay.

A pay rate report is acceptable if:

1. the claimant has furnished the information called for by the pay rate 

report form, or

2. the rate of compensation reported by the claimant has been verified 

by the employer.

405.02 Redetermination

A redetermination of an employee's daily benefit rate should be made in the 

following circumstances:
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a. Whenever a corrected report of pay rate received from the employer 

differs from the claimant's report.

b. Whenever an acceptable report of pay rate is received after the daily 

benefit rate has been set at the minimum daily benefit rate.

c. Where a daily benefit rate has been established on the basis of a verified 

pay rate report, a second verified pay rate report is received and the last 

verified rate is determined to be correct.

405.03 Protest of initial determination

If a claimant raises a question about the correctness of his or her daily benefit 

rate, the evidence upon which the rate was based should be reviewed. If the 

protest can be resolved from a review of the evidence of record, the daily benefit 

rate is to be corrected, if necessary, and the claimant advised of the action taken.

If the protest cannot be resolved, send the claimant a Form Letter ID-4g with 

Form UI-1g preprinted on the back. Upon return of Form UI-1g, determine 

whether the daily benefit rate can be changed on the basis of the information 

reported in Part A of the form. If so, make the necessary change and advise the 

claimant. If not, transmit the Form UI-1g to the employer for completion of Part 

B. Send the form to the Imaging system.

Upon receipt of Form UI-1g with Part B completed by the claimant's employer, 

advise the claimant of the information received and take whatever action may be 

necessary to correct the daily benefit rate. If no increase in his or her daily 

benefit rate is made, advise the claimant of his or her appeal rights (see AIM-29).

406 Form UI-9, Applicant's Statement of Employment and Wages

406.01 Use

Form UI-9 is designed to assist SUBS and CESC in identifying applicants, in 

resolving discrepancies, and in determining base year compensation. The form 

is used under any of the following circumstances:

a. The name to be established in the benefit record cannot be determined 

from information available to SUBS. 

b. The social security number to be established in the benefit record cannot 

be determined from information available to SUBS. 

c. An applicant states that his or her base year compensation is not correctly 

shown on RRB records.

d. The RRB has no record that an applicant has base year compensation or 

the RRB's records indicate that an applicant is not a qualified employee.
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406.02 Acceptability of Form UI-9 

An applicant's statement on Form UI-9 is to be considered to be acceptable if:

a. All information called for has been furnished in the items on Form UI-9 

which are material to the certification required; or

b. It is apparent, after efforts have been made to obtain additional 

information, that the applicant cannot furnish additional information.

406.03 Processing Form UI-9 

When an applicant has furnished, on Form UI-9, a statement of his or her 

employment and wages in the base year, the statement is to be examined and 

further action taken as set forth below. Any supporting evidence furnished by the 

applicant should be returned when determination of benefit rights is completed.

The Form UI-9 is to be sent to CESC in the following circumstances:

a. The division of program operations is not able to resolve a question of 

identity.

b. There is evidence that the applicant's base year compensation has been 

recorded under two or more social security numbers.

c. There is no name or SSN discrepancy, but the applicant shows base year 

earnings that are not recorded in the wage records of CESC.

406.04 Notice to applicant

a. Wages over the monthly compensation base in any month

If the difference between the amount shown on Form UI-9 and the amount shown 

on RRB records may be accounted for by inclusion on Form UI-9 of wages in 

excess of the monthly compensation base in any month, a letter should be sent 

to the applicant explaining that wages in excess of the monthly base cannot be 

counted in determining his or her base year compensation.

b. Non-covered employment

If the applicant's statement includes wages from a person or company that is 

listed in the Employer Status List as "N.C.", and if RRB records do not show 

other qualifying base year wages, the applicant should be informed that such 

wages are not creditable under the Railroad Unemployment Insurance Act and 

he or she should inquire about rights to benefits under the unemployment 

compensation law of his or her State.
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407 Other Notifications

407.01 Notification to applicant

When processing applications for benefits, the computer program will generate 

Form Letter ID-4N to an applicant for unemployment benefits and ID-4M to an 

applicant for sickness benefits. Among other things, the letter states that the 

Railroad Retirement Board is required by law to notify the claimant's employer 

each time a claim for benefits is filed. The employer has a right to submit 

information about the claim before we make a determination as to benefits 

payable. The claimant is further notified that the employer is allowed 3 business 

days to provide this information.

407.02 Notification to employer

When processing applications and claims for unemployment benefits and claims 

for sickness benefits, the computer program generates a notice to the base year 

employer(s), and to the most recent employer if different, requesting relevant 

information. The Railroad Retirement Board is capable of providing notice of 

claims for benefits either through an electronic data interchange or printed 

notices. Use of electronic data interchange ensures timely receipt of notices and 

allows the RRB to take prompt action on information about claims prior to the 

payment of benefits. In the absence of arrangements to receive information 

electronically, notice of applications and claims is made by letter. Notices are 

sent on a daily basis. After the 3 business day period allowed for employer 

comment, claims are processed and the employers are notified of the 

determinations electronically or by Form Letter ID-4E. 

408 Authority to Make Determinations

Personnel in SUBS are authorized to resolve discrepancies as to name and 

social security number as provided in this article and to make determinations as 

to employees' last daily rates of compensation and daily benefit rates.

Appendices

Appendix_A - Summary of Rates and Compensation Amounts

Maximum Daily Benefit Rate

Rate Effective Date Rate Effective Date

$ 30.00 July 1, 1988 $61.00 July 1, 2008

$ 31.00 July 1, 1989 $64.00 July 1, 2009

$ 31.00 July 1, 1990 $66.00 July 1, 2010

$ 31.00 July 1, 1991 $66.00 July 1, 2011

$ 33.00 July 1, 1992 $66.00 July 1, 2012

$ 33.00 July 1, 1993 $68.00 July 1, 2013
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Rate Effective Date Rate Effective Date

$ 36.00 July 1, 1994 $70.00 July 1, 2014

$ 36.00 July 1, 1995 $72.00 July 1, 2015

$ 36.00 July 1, 1996 $72.00 July 1, 2016

$ 42.00 Oct 9, 1996 $72.00 July 1, 2017

$ 43.00 July 1, 1997 $77.00 July 1, 2018

$ 44.00 July 1, 1998 $78.00 July 1, 2019

$ 46.00 July 1, 1999 $80.00 July 1, 2020

$ 48.00 July 1, 2000 $82.00 July 1, 2021

$ 50.00 July 1, 2001 $85.00 July 1, 2022

$ 52.00 July 1, 2002 $87.00 July 1, 2023

$ 55.00 July 1, 2003 $94.00 July 1, 2024

$ 56.00 July 1, 2004

$ 56.00 July 1, 2005

$ 57.00 July 1, 2006

$ 59.00 July 1, 2007

Maximum Monthly Compensation Base

Compensation Base Compensation Base Year

$ 600 1988 $ 1,330 2011

$ 710 1989 $ 1,365 2012

$ 745 1990 $ 1,405 2013

$ 765 1991 $ 1,440 2014

$ 785 1992 $ 1,455 2015

$ 810 1993 $ 1,455 2016

$ 840 1994 $ 1,545 2017

$ 850 1995 $ 1,560 2018

$ 865 1996 $ 1,605 2019

$ 890 1997 $ 1,655 2020

$ 925 1998 $ 1,710 2021

$ 970 1999 $ 1,755 2022

$ 1,005 2000 $ 1,895 2023

$ 1,050 2001

$ 1,100 2002

$ 1,120 2003

$ 1,130 2004

$ 1,150 2005

$ 1,195 2006

$ 1,230 2007

$ 1,280 2008

$ 1,330 2009

$ 1,330 2010
AIM 4

AIM Art 4 Establishing Rights to Benefits Revised October 28, 2022 Page 17 of 19

Qualifying Base Year Compensation

Compensation Base

Year

Benefit

Year

Compensation Base

Year

Benefit

Year

$1500.00 1988 July 1, 1989 $3325.00 2010 July 1, 2011

$1775.00 1989 July 1, 1990 $3325.00 2011 July 1, 2012

$1862.50 1990 July 1, 1991 $3412.50 2012 July 1, 2013

$1912.50 1991 July 1, 1992 $3512.50 2013 July 1, 2014

$1962.50 1992 July 1, 1993 $3600.00 2014 July 1, 2015

$2025.00 1993 July 1, 1994 $3637.50 2015 July 1, 2016

$2100.00 1994 July 1, 1995 $3637.50 2016 July 1, 2017

$2125.00 1995 July 1, 1996 $3862.50 2017 July 1, 2018

$2162.50 1996 July 1, 1997 $3900.00 2018 July 1, 2019

$2225.00 1997 July 1, 1998 $4012.50 2019 July 1, 2020

$2312.00 1998 July 1, 1999 $4137.50 2020 July 1, 2021

$2425.00 1999 July 1, 2000 $4275.00 2021 July 1, 2022

$2512.50 2000 July 1, 2001 $4387.50 2022 July 1, 2023

$2625.00 2001 July 1, 2002 $4737.50 2023 July 1, 2024

$2750.00 2002 July 1, 2003

$2800.00 2003 July 1, 2004

$2825.00 2004 July 1, 2005

$2875.00 2005 July 1, 2006

$2987.50 2006 July 1, 2007

$3075.00 2007 July 1, 2008

$3200.00 2008 July 1, 2009

$3325.00 2009 July 1, 2010

Maximum Benefits Compensation

Compensation Base Year Compensation Base Year

$ 775 1988 $1,653 2008

$ 917 1989 $1,718 2009

$ 962 1990 $1,718 2010

$ 988 1991 $1,718 2011

$1,014 1992 $1,763 2012

$1,046 1993 $1,815 2013

$1,085 1994 $1,860 2014

$1,098 1995 $1,879 2015

$1,117 1996 $1,879 2016

$1,150 1997 $1,996 2017

$1,195 1998 $2,015 2018

$1,253 1999 $2,073 2019

$1,298 2000 $2,138 2020
AIM 4

AIM Art 4 Establishing Rights to Benefits Revised October 28, 2022 Page 18 of 19

Compensation Base Year Compensation Base Year

$1,356 2001 $2,209 2021

$1,421 2002 $2,267 2022

$1,447 2003 $2,448 2023

$1,460 2004

$1,485 2005

$1,544 2006

$1,589 2007

Unemployment Repayment Tax

Year Rate Tax Base

1988 6.0% $7000 (Yearly Base)

1989 4.0% $ 710 (Monthly Base)

1990 4.0% $ 745 (Monthly Base)

1991 4.0% $ 765 (Monthly Base)

1992 4.0% $ 785 (Monthly Base)

1993 4.0% $ 810 (Monthly Base)

NOTE: Loans from the Railroad Retirement Account were fully repaid in June 

1993. The last month for which the repayment tax was due was June 1993.