Employer Exchange 

 

Issue XLIII December 2016

Future Employer Exchange Newsletters 

Available Online

This edition of the Employer Exchange Newsletter 

will be the last one sent to employers in a paper 

copy format. It will be available only on the 

Railroad Retirement Board’s (RRB) website at the 

Employer Exchange Newsletter Index at

https://www.rrb.gov/AandT/ESTCnewsletters/index

news.asp. However, you will receive an e-mail 

notification when a new issue is released.

Annual Reports

The deadline for filing your 2016 Form BA-3, 

Annual Report of Creditable Compensation and 

BA-11, Report of Gross Earnings is February 28, 

2017. If you do not use the Employer Reporting 

System (ERSNet), and are submitting your reports 

through an alternative automated process, you 

must complete a Form G440, "Report 

Specifications Sheet" with these (and all other) 

reports submitted to the RRB. Employers who do 

not have creditable service and compensation to 

report for 2016; or who have no employees with 

social security numbers ending with the digits "30" 

to report on Form BA-11 must also file electronic 

"No Employee" reports to advise the RRB. 

Note - If you report new employee addresses or 

employee address changes on the Form BA-3, you 

do not need to submit a separate Form BA-6a, 

Form BA-6 Address Report. 

New Email Contact for Employers to Create 

Link to Job Vacancies on Company Website 

Updated twice a week, the RRB maintains an 

online listing of employer job vacancies at 

www.rrb.gov. It is strongly suggested that 

employers who have job opportunities listed on 

their company's website, should create a link going 

directly to the information in order to better assist 

those looking for employment. To do so, contact 

the RRB's Compensation & Employer Services

Center at the number listed above or send an email 

directly to JVL@rrb.gov.

Reminder: Form G-251A and G-251B, Job 

Information Forms

In order to grant or deny an application for an 

occupational disability annuity, the RRB needs 

certain job information. In determining the job 

demands of the applicant’s regular railroad 

occupation, the RRB requests the applicant’s, as 

well as, the employer’s description of the physical 

requirements and environmental factors relating to 

the applicant’s regular railroad occupation on 

Forms G-251A and G-251B, Job Information 

Report.

Often times, the RRB is forced to rely solely on the 

applicant’s job description when evaluating their 

ability to work. It is imperative that employers 

provide the information for a more accurate 

determination. As such, please provide the RRB 

with a full description of the essential job duties 

required to perform the applicant’s regular railroad 

occupation. The description should include their 

physical activities and any exposure to 

environmental factors. This information must be 

submitted to the RRB within 30 days of your 

receiving Form G-251A or G-251B.

Employer Administered Supplemental 

Unemployment/Sickness Benefit Plans 

Organizations that offer nongovernmental plans for 

unemployment, maternity, or sickness insurance 

(e.g. Supplemental Benefit Plans) to their 

employees must first have the plans approved by 

the RRB in order for those payments to be exempt 

as remuneration under RRB regulations. Also, if a 

previously approved plan has been changed or 

modified, it must be resubmitted to the RRB for 

approval. 

For more information, see Program letter UI-C-220 

“Railroad Retirement Board Regulations Defining 

Supplemental Benefit Plans under the Railroad 

Unemployment Insurance Act”, which can be found 

on the RRB's website at

https://www.rrb.gov/AandT/pl/uic220.asp. 

Quality Reporting Service Center (312) 751-4992

Fax (312) 751-7123

E-mail: QRSC@RRB.GOV

Experience Rating Specialists (312) 751-4550

RRB Web Site: https://www.rrb.gov
2017 U.S. RRB Tax Rates and 

Compensation Bases

The RRB has released Program Letter 2017-01, 

“Notice of Annual Rates (2017)”. The program 

letter notifies the employers of the Tier I, II and 

RUIA Tax Rates and Maximum Compensation 

Bases for 2017. You can access the information on 

the RRB website at

https://www.rrb.gov/AandT/pl/pl1701.asp. 

Changes to Employer Coverage Status 

If your organization has experienced changes in 

ownership or operations that may affect its 

coverage status (i.e.: acquisition, merger, corporate 

dissolutions), please notify the RRB as soon as 

possible. RRB regulation (20 CFR 209.5) states it 

is the duty of each employer to promptly notify the 

RRB of any changes that may affect its coverage 

under the Acts. Any coverage changes should be 

addressed to: 

Bureau of Fiscal Operations – Audit and 

Compliance Section 

U.S. Railroad Retirement Board 

844 North Rush Street 

Chicago, IL 60611-1275

Phone: 312-751-4831

Email: Audit&Compliance@rrb.gov

2017 Forms ID-40R/S, “Annual Notices 

under the RUIA” Released in October

In early October, we released Calendar Year 2017 

Forms ID-40R/S, “Annual Notice under the RUIA to 

notify employers of their Railroad Unemployment 

Insurance Act (RUIA) of the contribution rate to be 

used during the period of January 1 through 

December 31, 2017. If you have not received the 

form, please contact the Quality Reporting Service 

Center at the telephone number or email address 

shown above.

Reminder to Employers That Make RUIA 

Tax Deposits

Please remember to use your new 2017

Contribution Rates when calculating your RUIA tax 

deposits. We notified you of your rates on Forms 

ID-40R/S, which were sent to all employers in 

October 2016. The maximum earnings subject to 

RUIA contribution for 2017 is $1,545 per month. If 

you did not receive the notification, please contact 

us at (312) 751-4992 or at qrsc@rrb.gov.

Return to Railroad Service

Annuitants who return to work for employers 

covered under the Railroad Retirement Act are not 

entitled to retirement annuities from the RRB. If 

you are incorrectly crediting former employees with 

service for any payment not associated with actual 

work or a negotiated agreement, you may be 

subjecting them to overpayments. Compensation 

can be credited to an employee’s account when 

paid, regardless of when the employee retires or 

resigns. However, service months must be 

credited when the service is performed. No 

additional service months can be credited after the 

employee stops working and relinquishes his/her 

rights to work for your company. If service is 

reported for a former employee after his /her 

retirement annuity began, you will receive a Form 

GL-132, “Notice of Service After Annuity Beginning 

Date”. If you received a Form GL-132, please 

complete and return.

Quality Reporting Service Center

U.S. Railroad Retirement Board

844 North Rush Street

Chicago, IL 60611-1275

Third Class