Form BA-3 (01-12) PRIOR EDITIONS OBSOLETE 

ANNUAL REPORT OF CREDITABLE COMPENSATION

(SEE INSTRUCTIONS FOR COMPLETING AND MAILING THIS FORM ON REVERSE SIDE)

The information contained in this report, which is required by law under Section 9 of the Railroad Retirement Act (RRA) and Section 6 of the Railroad Unemployment Insurance Act (RUIA), is needed to pay RRA and RUIA benefits. 

This report is due at the Railroad Retirement Board by no later than the last day of February. Failure to report or the making of a false or fraudulent report can result in criminal prosecution or civil penalties, or both.

FORM G-440, REPORT SPECIFICATIONS SHEET, MUST ACCOMPANY THIS FORM.

1. YEAR 2. EMPLOYER BA NO. 3. PAYROLL NO. 4. PAGE NO.

5a. CORPORATE NAME OF EMPLOYER 5b. OTHER NAME, IF ANY

6.

EMPLOYEE

SOCIAL 

SECURITY

NUMBER

7. EMPLOYEE

NAME

(Last Name;

First Name; and

Middle Initial)

8. RUIA COMPENSATION 9. CREDITABLE SERVICE MONTHS 10.

TOTAL

SM

11. RRA COMPENSATION 12. 

LAST

DAILY

PAY

RATE

a.

CREDITABLE

AMOUNT

b. MAXIMUM

BENEFIT

AMOUNT

J

A

N

F

E

B

M

A

R

A

P

R

M

A

Y

J

U

N

J

U

L

A

U

G

S

E

P

O

C

T

N

O

V

D

E

C

a.

TIER I

b.

TIER II

c.

MISCELLANEOUS

d.

SICK PAY

Row is for 

RRB

Use Only 

 21-29 30-65 66-72 75-81 84-95 96-97 98-105 108-115 125-132 135-142 118-122

13. RECORD

COUNT

14. Enter the compensation total amounts below for Items 8a through 11d. Include a decimal point and two digits representing cents ($$$$$$.¢¢).

8a Total RUIA Creditable Amount 8b Total RUIA Maximum Benefit Amount 11a Total RRA Tier I 11b Total RRA Tier II 11c Total RRA Miscellaneous 11d Total RRA Sick Pay

UNITED STATES OF AMERICA

RAILROAD RETIREMENT BOARD

FORM APPROVED 

OMB NO. 3220-0008

EXHIBIT ONLY: Employers MUST Submit Report via Automated Format
Form BA-3 (01-12) PRIOR EDITIONS OBSOLETE 

INSTRUCTIONS 

This report, along with Form G-440, Report Specifications Sheet, is submitted annually. File this form no later than the last day of February of the year following the year of the creditable service and compensation year. Mail the forms to the 

RAILROAD RETIREMENT BOARD, OFFICE OF PROGRAMS, P&S – COMPENSATION AND EMPLOYER SERVICES CENTER, 844 NORTH RUSH STREET, CHICAGO, ILLINOIS 60611-1275. If you have no compensated employees to report 

for the prior calendar year, complete only the appropriate items on the Form G-440. Additional information about reporting service and compensation on this form may be found in the "Employer Reporting Instructions." 

LIST ALL ITEMS THAT INCLUDE MISCELLANEOUS COMPENSATION OR SICK PAY SEPARATELY FROM OTHER ITEMS.

Item 

 1. Enter the four-digit calendar year for which the report is made. 

2. Enter the four-digit Railroad Retirement Board (RRB) employer number. Do not enter the Internal Revenue Service employer identification number. 

3. OPTIONAL: This item may be used to indicate the department or work location of the employees listed on each page. Enter the payroll number, up to ten digits. 

4. Enter the page number. 

5. a. Enter the corporate name of the employer. 

 b. Enter other name, if any, commonly used for business purposes. 

6. Enter the employee's social security number. 

7. Enter the employee's last name (up to 20 letters), first name (up to 15 letters), and middle initial. 

8. a. Enter the employee's total creditable compensation under the Railroad Unemployment Insurance Act (RUIA). The creditable amount would never exceed the applicable RUIA monthly maximum earnings base for the year of the report times 

12. RUIA is not reported for tip compensation. 

 b. Enter the employee's total maximum benefit compensation under the RUIA. The total maximum benefit amount would never exceed the applicable RUIA monthly maximum benefit amount for the year of the report times 12. However the 

amount entered should be consistent with the amount entered in Item 8a., i.e., the two amounts should be determined using the same number of service months. 

 Include a decimal point and two digits representing cents ($$$$$$.¢¢).

 NOTE: See the "Employer Reporting Instructions" for details on creditability for these two amounts.

9. Detail the employee’s status for each month of the year. 

 If service is being reported for all 12 months, you may skip this item and go to Item 10. 

 If service is being reported for individual months, follow the steps below. 

 Enter a “1” for each reported or “worked” month. 

 Enter one of the following values for each month not worked: 

8 = if the employee was in an employment relationship with your company, or

9 = if the employee was not in an employment relationship with your company, or

0 = if the employment relationship is not known, for any month. 

NOTE: If “0” is used for any month not worked, “0” must be used for all months not worked. 

10. Enter the total months worked or reported. If fewer than 12, this number must equal the total of all months detailed as “1” in Item 9.

11. a. Enter the employee's total Tier I creditable compensation under the RRA, exclusive of sick pay and miscellaneous compensation which are reported separately. The creditable amount would never exceed the applicable Tier I annual maximum 

earnings base. 

 b. Enter the employee's total Tier II creditable compensation under the RRA. The amount is limited to the applicable Tier II annual maximum earnings base. 

 c. Enter the net total amount of miscellaneous compensation, that is, compensation subject to Tier I tax but not otherwise creditable under the RRA. Payments must meet the following conditions to be considered miscellaneous compensation: 

 The payment is subject to railroad retirement tax; 

 The payment is remuneration for services rendered in an earlier year; 

 The payment cannot be credited to the earlier year because the employee already has maximum Tier I compensation credit in that year; and 

 The payment cannot be credited to the year when the payment is made because no service was performed in the year of payment and the employer reports compensation generally on an earned basis. 

 d. Enter the net total amount of sick pay compensation subject to Tier I tax. 

 Include a decimal point and two digits representing cents ($$$$$$.¢¢).

 NOTE: The sum of the amounts entered for Items 11a., c., and d., should not exceed the annual RRA creditable Tier I maximum compensation for the year of the report. 

12. Enter the employee's last daily pay rate (DPR), exclusive of overtime and other allowances. Include a decimal point and two digits representing cents ($$$.¢¢). Do not enter an amount greater than 200.00. If the actual DPR is $200.00 or more 

use a rate of 200.00; if the DPR is less than $200.00 use the actual rate. Compute the last DPR for employees paid on an hourly, monthly, or annual basis as follows: 

  Hourly - Multiply the hourly rate by 8.  Monthly - Divide the monthly rate by 21.75.  Annual - Divide the annual rate by months employed, then divide the quotient by 21.75. 

13. Enter the total number of lines which are completed on the page. 

14. Summarize the compensation amounts entered in Items 8(a), 8(b) and 11(a) through 11(d). 

Include on the Form G-440 a summary of each page of Form BA-3 record counts and compensation totals. Compile the summaries into a grand total. 

We estimate this form takes an average of 116.85 hours per response, including the time for reviewing the instructions, getting the needed data, and reviewing the completed form. Federal agencies may not conduct or sponsor, and respondents are 

not required to respond to, a collection of information unless it displays a valid OMB number. If you wish, send comments regarding the accuracy of our estimate or any other aspect of this form, including suggestions for reducing completion time, to 

ASSOCIATE CHIEF INFORMATION OFFICER FOR POLICY AND COMPLIANCE, RAILROAD RETIREMENT BOARD, 844 N. RUSH STREET, CHICAGO, IL 60611-1275. 

EXHIBIT ONLY: Employers MUST Submit Report via Automated Format
Electronic File Format for Form BA-3

Form BA-3 Record Format

Field 

Length

Record 

Position Data and Instructions

1 1 "0" (zero).

4 2-5 Four-digit year being reported. 

1 6 "7"

4 7-10 Four-digit BA number assigned by the Railroad Retirement 

Board. 

10 11-20 

Entries in this field are optional. The “Payroll ID” reference 

number shown here will be included on certain correspondence 

to the employer to assist the employer in locating the employee.

9 21-29 Employee's social security number. 

20 30-49 

First twenty (20) characters of the employee's surname. Spaces 

in such names as Mc Carthy, St Clair, De La Cross are 

acceptable.

15 50-64 First fifteen (15) characters of the employee's first name. 

1 65 Employee’s middle initial.

7 66-72 

RUIA I ($$$$$¢¢) – Total compensation which is creditable 

under the RUIA to qualify for benefits. This amount should not 

exceed the RUIA I monthly maximum times 12. 

2 73-74 Blank Filler.

7 75-81 

RUIA II ($$$$$¢¢) – Total compensation which is creditable 

under the RUIA to determine maximum benefits. This amount 

should not exceed the RUIA II monthly maximum times 12. 

2 82-83 Blank Filler.

12 84-95 

84-Jan

85-Feb

86-March

87-April

88-May

89-June

90-July

91-Aug

92-Sept

93-Oct

94-Nov

95-Dec

Service Month Detail - The code corresponding to 

the employment relation for a non-work month. 

Code 1 = worked 

Code 8 = not worked but has employment relation

Code 9 = not worked & has no employment relation

Code 0 = not worked & employment relation 

unknown

NOTE: You cannot mix all four codes. You must 

either use codes 1, 8, & 9 or codes 1 & 0. All 12 

positions must be filled.

2 96-97 Service Month Total - The sum of the characters in positions 84-

95. Enter zeroes if no months are reported.

8 98-105 Creditable Tier I compensation, up to the annual maximum for 

the year ($$$$$$¢¢). 

2 106-107 Blank Filler.
Electronic File Format for Form BA-3

Form BA-3 Record Format

Field 

Length

Record 

Position Data and Instructions

8 108-115 Creditable Tier II compensation, up to the annual maximum for 

the year ($$$$$$¢¢). 

2 116-117 Blank Filler.

5 118-122 Last daily pay rate ($$$¢¢). If pay rate exceeds $200.00, enter 

20000. 

2 123-124 Blank Filler.

8 125-132 Creditable Miscellaneous compensation ($$$$$$¢¢). 

2 133-134 Blank Filler. 

8 135-142 Creditable Sick Pay compensation ($$$$$$¢¢). 

3 143-145 Blank Filler. 

30 146-175 Mailing Address Line 1 (Street Number, Post Office Box, etc.).

30 176-205 Mailing Address Line 2.

20 206-225 City

2 226-227 State

5 228-232 Zip Code

8 233-240 Effective date of the address information (MMDDCCYY).

60 241-300 Blank Filler (For future expansion).

NOTE: The file should be saved as a text (*.txt) file with the record format listed above.