2024 Railroad Retirement Reporting Summary – National Railway Labor 

Tax Rate Base Who Reports Form Frequency of Reports Sub

T

Tier I 

Retirement Tax 

(Employee & labor 

organization) 

6.20% 

(On both 

employee & 

labor 

organization) 

$168,600 

for the year 

Locals7 Yes OE-1a 

Monthly or Quarterly Grand 

 CT-11 Annually IRS 

System Units2 Yes 

OE-1 Monthly or Quarterly Grand 

 CT-11 Annually IRS 

Grand Lodge Yes BA-3

3 Annually RRB4 

 CT-11 Annually IRS 

Tier I Medicare 

Tax 

(Employee & labor 

organization) 

1.45%6 

(On both 

employee & 

labor 

organization) 

All 

compensation 

for the year is 

subject to this 

tax 

Locals7 Yes 

OE-1a Monthly or Quarterly Grand CT-11 Annually IRS 

System Units2 Yes 

OE-1 Monthly or Quarterly Grand CT-11 Annually IRS 

Grand Lodge Yes CT-11 Annually IRS 

Tier II 

Retirement Tax5 

(Employee & labor 

organization) 

4.90% 

(Employee) 

13.10% 

(Labor 

organization) 

$125,100 

for the year 

Locals7 Yes 

OE-1a Monthly or Quarterly Grand CT-11 Annually IRS 

System Units2 Yes 

OE-1 Monthly or Quarterly Grand CT-11 Annually IRS 

Grand Lodge Yes 

BA-33 Annually RRB4 

CT-11 Annually IRS 
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2024 Railroad Retirement Reporting Summary (Continued

Tax Rate Base Who Reports Form Frequency of Reports Subm

To 

Railroad 

Unemployment 

Insurance 

Tax 

(Labor organization only) 

Variable 

(Separate rate 

determined 

annually for 

each labor 

organization) 

$1,985 

a month 

Locals7 No N/A N/A N/A 

System Units2 Yes OE-1 Monthly or Quarterly Grand Lo

Grand Lodge Yes DC-1 Quarterly RRB4 

1 The IRS mails Form CT-1 directly to employers. Employers who do not receive it can obtain copies by calling the IRS at 1-800-82

IRS website at IRS.gov. 

2 System units are System Boards, Joint Protective Boards, System Councils, District Lodges, System Federations, District Counci

Committees, General Committees of Adjustment, Federations of General Chairmen, General Committee, State Legislative BoardsCommittees, and Regional Associations of General Chairmen. 

3 This report may be submitted by CD-ROM, File Transfer Protocol (FTP), secure email, or by using the RRB’s online Employer Re

(ERSNet). 

4 General inquiries should be directed to the RRB’s Quality Reporting Service Center at (312)751-4992; fax (312)751-7123; e-mail 

Information on reporting is also available on the RRB’s website at RRB.gov. 

5 Tier II tax rates are determined annually from a tax rate schedule based on an average account benefits ratio reflecting railroad re

Employer tax rates can range from 8.2 percent to 22.1 percent. Employee tax rates can range from 0 percent to 4.9 percent. 

6 An additional Medicare payroll tax of 0.9 percent applies to an individual’s income exceeding $200,000, or $250,000 for a married 

return. While employers will begin withholding the additional Medicare tax as soon as an individual’s wages exceed the $200,000 amount owed or refunded will be calculated as part of the individual’s Federal income tax return. 

7 Earnings from a local lodge of less than $25 a month for services to a railway labor organization is not creditable or taxable comp

generate service month credit. Also, prior creditable railroad service with a carrier employer is required in order for service to a locconsidered creditable. 

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