Employer Exchange 

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: http://www.rrb.gov 

Issue XXXVIII January 2013 

Annual Reports 

The deadline for filing your 2012 Form BA-3, 

“Annual Report of Creditable Compensation” and 

BA-11, “Report of Gross Earnings” is February 

28, 2013. Form BA-6a, “Address Report” is due 

by April 1, 2013. Also, you must complete a 

Form G440, “Report Specifications Sheet” with 

these (and all other) reports submitted to the US 

Railroad Retirement Board (RRB). Employers 

who do not have creditable service and 

compensation to report for 2012; or who have no 

employees with social security numbers ending 

with the digits "30" to report on the BA-11 must 

advise the Railroad Retirement Board (RRB), by 

filing Form G-440 and checking the appropriate 

item. RRB forms can be found on our website in 

the “Employer Forms and Publications Section”. 

All of these reporting forms can now be filed online through the ERSNet system. See the 

information below. 

Annual Reporting Forms on ERSNet 

If you previously filed paper reports or used the 

Employer Reporting (PC) Program you should 

now begin using the Employer Reporting System 

(ERSNet) to file your BA-3, BA-11 and BA-6a 

annual reports. By adding these forms to our 

ERSNet services we have provided you with a 

secure, convenient and efficient way to submit the 

annual service and compensation reports. The 

RRB has eliminated technical support for the PC 

program and we eventually plan to eliminate the 

use of the paper reports as well. Although we will 

continue to process service and compensation 

reports generated by the program, now is the 

perfect time to make the switch. 

The ERSNet System offers users benefits not 

available to paper filers or PC Program users. 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. And if you 

use the ERSNet system you do not need to file 

Form G-440 because the system authenticates 

the report. 

See Program Letter 2012-05 and 2012 – 08 

http://www.rrb.gov/AandT/pl/pl_index.asp to learn 

about all the forms are available on the ERSNet 

system. To apply for access to ERSNet, 

download Form BA-12 and access Part VIII 

“Employer Reporting System (ERS) Internet User 

Instructions” located in the Employer Reporting 

Instructions or Labor Reporting Instructions or 

contact a QRSC Specialist at the e-mail or 

telephone number above. 

Form ID-40Q Available on ERSNet 

The first set of Forms ID-40Q, Quarterly Notice to 

Employers – RUIA were approved and released 

to employers via the ERS system. All employers

who signed up to receive the ID-40Q can begin 

viewing it now. This new service further promotes 

the RRB agency’s efforts to eliminate paper and 

provide employers with secure electronic services

you can use to access the documents and 

information you need to conduct business. See 

Program Letter 2012-08 for more information on 

this form and how to sign-up to receive it. 

Creditable Sick Pay Compensation 

Creditable Sick Pay is compensation paid under a 

plan or agreement available on the same basis to 

employees in a like class and payable for days 

not worked on account of injury, illness, 

pregnancy, or childbirth. The term “Creditable 

Sick Pay” refers to an RRB-approved 

Supplemental Sick Pay Plan such that these 

sickness benefit payments are: limited to Tier 1 

tax; creditable as Tier I compensation only; does 

not yield service months; is not creditable as Tier 

II compensation; and is not creditable as 

compensation under the RUIA. 

So, if you are making sickness payments to your 

employees through a plan that is not approved by 

the RRB it is creditable as regular compensation 

and should be reported as Tier I, Tier II and RUIA 
 

 

 

compensation on your annual reports. To have a 

plan approval determination, submit the plan to: 

Railroad Retirement Board, Director of Policy & 

Systems, 844 N. Rush Chicago IL, 60611. If you 

have questions, contact a QRSC Specialist. 

Reminder: RUIA Deposits 

Please remember to use your new 2013 

contribution rates when calculating your RUIA 

deposits. We notified you of your rates on Forms 

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

October 2012. The maximum earnings subject to 

RUIA contribution for 2013 is $1,405 per month. If 

you did not receive the notification please contact 

us at the number or e-mail above. 

Return to Railroad Service 

Annuitants who return to work for employers 

covered under the RRA are not entitled to 

retirement annuities from the RRB. If you are 

incorrectly crediting former employees with 

service for pay in lieu of vacation, back pay or 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 to an 

employee’s earnings record after the employee 

actually stops working and relinquishes his/her 

rights to work for your company. If service has 

been reported for a former employee after his /her 

retirement annuity began you will receive a Form 

GL-132, “Notice of Service Reported for Annuitant 

Who is receiving an RRB Annuity”. 

Deemed Service - Forms GL-99 

The RRB recently released Forms GL-99, 

“Employer’s Deemed Service Questionnaire” 

which you should have already received. Please 

complete the forms and return them as soon as 

possible. The information you provide on the 

forms may result in the RRB awarding additional 

months of service to your employees based on 

their employment relationship and the reported 

Tier II compensation. 

Enhanced Online Form G-117a 

The enhanced Form G-117a, “Designation of Contact 

Officials”, can be completed and saved on a Personal 

Computer. If there have been personnel changes in 

your organization, please complete Form G-117a, and 

mail or fax it to our office. The form is available at the 

RRB’s website. . 

2013 U.S. RRB Tax Rates and 

Compensation Bases 

Component Tax Rate Earnings 

Base 

Employee Tier I 6.20% $113,700 

Employee Medicare 1.45% No limit 

Employer Tier I 6.20% $113,700 

Employer Medicare 1.45% No limit 

Employee Tier II 4.40% $84,300 

Employer Tier II 12.60% $84,300 

Employer 

Unemployment (RUIA) Variable 

$1,405.00 

per month 

Employer 

Unemployment (RUIA) 

Maximum 

Variable 

$1,815.00 

per month 

Quality Reporting Service Center 

U.S. Railroad Retirement Board 

844 North Rush Street 

Chicago, IL 60611-2092 

Third Class