Section A -- Financial Statistics

The tables in this section generally present data on financial operations under the Railroad Retirement and Railroad 

Unemployment Insurance Acts for fiscal year 2019 and for varying numbers of prior years.

The main source of financing the railroad retirement program is a payroll tax paid by employers and employees. Railroad 

retirement taxes and benefits are paid on a two-tier basis. Employers and employees pay tier I taxes at the same rate as 

social security taxes, subject to the prevailing social security taxable maximum. Tier II taxes finance benefits payable over 

and above social security levels, but earnings subject to the tax are restricted to the social security taxable maximums which 

would have been applicable under continuation of pre-1977 social security law. Both employers and employees pay tier II 

taxes, but at different rates.

In calendar years 2018 and 2019, a tier I tax rate of 7.65 percent for employers and employees applied to compensation up 

to $128,400 and $132,900 per year, respectively. The tier I rates include taxes that finance the hospital insurance portion of 

Medicare; that tax rate for both employers and employees was 1.45 percent for 2018 and 2019. There is no limit to earnings 

subject to the hospital insurance portion of the tier I tax rate. Beginning in 2013, employees pay an additional 0.9 percent 

on earnings above $200,000 (for those who file an individual return) or $250,000 (for those who file a joint return).

The tier II tax rate is determined annually from a tax rate schedule based on the average account benefits ratio. The average 

account benefits ratio is the average for the 10 fiscal years preceding the calendar year of the ratio of the fair market value 

of the assets in the Railroad Retirement Account and the National Railroad Retirement Investment Trust (and for years 

before 2002, the Social Security Equivalent Benefit Account) as of the close of each fiscal year to the total benefits and 

administrative expenses paid from those accounts during the fiscal year. 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. In calendar years 2018 and 2019, the tier II tax 

rates paid by employers and employees were 13.1 percent and 4.9 percent, respectively, and were levied on annual earnings 

up to $95,400 in 2018 and $98,700 in 2019.
Additional income is derived from Federal income taxes on tier I, tier II and vested dual benefits, from interest on invested

funds and from the financial interchange with the social security system. The experience under the latter arrangement is 

presented in table A3. Under this arrangement, the social security trust funds are, in effect, credited with the additional 

payroll and income taxes they would have received, and charged with the additional benefits and administrative costs they 

would have paid if railroad employment had been covered under the social security program, with allowances for interest. 

Financial interchange determinations are made jointly by the Railroad Retirement Board, the Social Security Administration, 

and the Centers for Medicare & Medicaid Services on an annual basis. Separate determinations are made with respect to 

the Old-Age and Survivors Insurance, Disability Insurance, and Hospital Insurance Trust Funds.

The railroad unemployment and sickness benefit programs are financed by contributions from railroad employers, based on 

a percentage of their employees' taxable earnings. The taxable earnings base for those programs was the first $1,560 in 

2018 and $1,605 in 2019 of each employee's monthly earnings. Beginning in 1991, each employer's contribution rate is 

experience based. Temporary extended unemployment benefits authorized by the American Recovery and Reinvestment 

Act of 2009 (Recovery Act) were financed by a $20,000,000 congressional appropriation. Benefits had to begin by 

December 31, 2009. The Worker, Homeownership and Business Assistance Act of 2009 (WHBAA) contained an 

appropriation of $175,000,000 to extend the provisions of the Recovery Act by one year. The Tax Relief, Unemployment 

Insurance Reauthorization, and Job Creation Act of 2010, the Temporary Payroll Tax Cut Continuation Act of 2011, the 

Middle Class Tax Relief and Job Creation Act of 2012, and the American Taxpayer Relief Act of 2012 each continued the 

special unemployment benefit provision for periods ranging from two months to one year, for a total extension of three

years. Benefits had to begin by December 31, 2013.

Fiscal years begin October 1 of the prior calendar year and end September 30.

In the tables, detailed figures may not add to totals shown because of rounding.
 

Total1 Retirement2 Survivor2 Unemployment3 Sickness3

 

BENEFICIARIES (in thousands)

2010....................................................... 617 428 161 22 18

2011....................................................... 603 429 156 11 18

2012....................................................... 595 429 150 10 17

2013....................................................... 592 429 146 11 16

2014....................................................... 585 428 141 10 16

2015....................................................... 581 428 136 9 16

2016....................................................... 583 428 131 17 17

2017....................................................... 574 427 127 12 16

2018....................................................... 563 423 123 9 16

2019....................................................... 4

557 422 119 9 15

 

BENEFIT PAYMENTS (in millions)

2010....................................................... $10,966.7 $8,588.6 $2,187.1 5

$113.7 $77.3

2011....................................................... 11,072.7 8,778.5 2,165.3 5

52.1 76.9

2012....................................................... 11,446.3 9,155.4 2,171.7 5

46.2 73.0

2013....................................................... 11,748.1 9,456.5 2,175.5 5

51.5 64.6

2014....................................................... 11,998.3 9,724.9 2,167.2 5

40.8 65.4

2015....................................................... 12,273.2 10,012.2 2,156.9 36.7 67.4

2016....................................................... 12,497.4 10,202.4 2,139.2 80.2 75.6

2017....................................................... 12,593.3 10,341.4 2,121.9 53.8 76.3

2018....................................................... 12,803.5 10,567.2 2,118.8 40.7 76.8

2019....................................................... 13,077.9 10,836.8 2,125.0 42.3 73.8

 

1

 Beneficiaries and benefit payments include partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled to an annuity. Benefit payments also 

 include a small amount of payments for hospital insurance benefits for services in Canada. The number of beneficiaries represents all individuals paid benefits in year. In the total number for each 

 year, beneficiaries are counted only once, even though they may have received more than one type of benefit.

2

 Retirement benefits include vested dual benefit and supplemental annuity payments. Survivor benefits include vested dual benefit payments but exclude partition payments.

3

 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended by the Budget Control Act of 2011, amounts reflect a reduction of 9.2% under sequestration for

 days of unemployment and sickness after February 28, 2013, 7.2% for days after September 30, 2013, 7.3% for days after September 30, 2014, 6.8% for days after September 30, 2015, 6.9% for 

 days after September 30, 2016, 6.6% for days after September 30, 2017, and 6.2% for days after September 30, 2018.

4

 In fiscal year 2019, 6,700 individuals received both retirement and survivor benefits, 600 employees received both unemployment and sickness benefits, and 1,700 employees received benefits

 under both the Railroad Retirement Act and the Railroad Unemployment Insurance Act. 

5

 Includes temporary extended unemployment benefits under the American Recovery and Reinvestment Act of 2009 and Worker, Homeownership, and Business Assistance Act of 2009, as 

 amended by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, the Temporary Payroll Tax Cut Continuation Act of 2011, the Middle Class Tax Relief and 

 Job Creation Act of 2012, and the American Taxpayer Relief Act of 2012. Benefits had to begin by December 31, 2013.

NOTE.-- In Statistical Tables through 2018, information in this table, with respect to unemployment and sickness benefits paid, was reported on a net basis. Beginning with this year's report, these 

amounts are shown on a gross basis. 

Table A1.--Beneficiaries and benefits paid under the Railroad Retirement Act and the Railroad Unemployment Insurance Act, by fiscal year, 2010-2019, cash basis

Fiscal year
 

Item 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 

RAILROAD RETIREMENT ACCOUNT

Receipts

Tax transfers 1..................................................................... $2,599.0 $2,712.7 $2,659.8 $3,140.2 $3,392.2 $3,760.8 $3,586.7 $3,562.9 $3,822.9 $3,730.4

Interest and profit on investments 2....................................... 11.0 12.3 11.4 9.0 14.0 17.2 16.8 16.4 15.8 11.0

Transfers from the National RR Investment Trust 3.................. 1,989.0 1,744.0 2,026.0 1,581.0 1,429.0 1,191.0 1,410.0 1,821.0 1,809.0 1,794.0

Transfers from the SSEB Account 3....................................... 81.0 255.0 19.0 171.0 93.0 129.0 ........ (296.0) 91.0 191.0

Loan repayments from RUI Account 4..................................... ........ 48.4 ........ ........ ........ ........ ........ ........ ........ ........ 

Loan repayments from DBP Account 4..................................... ........ ........ ........ ........ 4.5 ........ ........ ........ ........ ........ 

Expenditures

Benefit payments 5............................................................... $4,474.4 $4,600.3 $4,775.0 $4,906.2 $5,044.0 $5,106.8 $5,229.0 $5,321.4 $5,446.1 $5,548.2

Financial Interchange adjustment 6.......................................... (13.1) (88.5) (141.9) (166.6) (164.0) (162.3) (146.5) ........ ........ ........ 

Net transfers to administration............................................. 68.7 73.6 69.6 70.2 69.3 72.1 72.3 76.7 85.7 84.1

Loans to RUI Account......................................................... 46.5 ........ ........ ........ ........ ........ ........ ........ ........ ........ 

Loans to DBP Account 7...................................................... ........ ........ ........ ........ 4.5 ........ ........ ........ ........ ........ 

SOCIAL SECURITY EQUIVALENT BENEFIT ACCOUNT 8

Receipts

Tax transfers 1..................................................................... $2,514.9 $2,675.3 $2,878.5 $2,954.1 $3,163.1 $3,389.3 $3,097.5 $3,113.8 $3,267.3 $3,129.8

Interest and profit on investments 2....................................... 18.9 21.9 20.1 22.4 21.9 24.3 18.6 14.9 24.4 23.4

Transfers under financial interchange 9.................................... 4,391.6 4,574.3 4,651.0 4,499.0 4,700.8 4,676.6 4,662.7 4,522.5 4,942.4 4,946.4

Advances against financial interchange 10.............................. 3,819.0 3,820.4 3,738.6 3,943.0 3,886.1 3,849.9 3,926.1 4,095.4 4,109.1 4,306.4

Expenditures

Benefit payments................................................................ $6,243.7 $6,291.1 $6,506.7 $6,686.9 $6,815.2 $7,035.4 $7,090.4 $7,124.5 $7,226.7 $7,403.8

Financial Interchange adjustment 6.......................................... 13.1 88.5 141.9 166.6 164.0 162.3 146.5 ........ ........ ........ 

Net transfers to administration............................................. 33.6 29.6 31.4 30.1 32.3 32.9 30.0 30.5 29.8 33.4

Transfers under financial interchange 11................................. 535.1 477.2 510.9 576.6 611.6 594.7 656.8 637.4 596.5 570.3

Repayment of advances against financial interchange 4............ 3,837.6 3,946.6 3,946.3 3,863.1 4,041.9 3,982.7 3,940.1 4,054.5 4,194.3 4,202.4

Transfers to the National RR Investment Trust/RR Account 3...... 81.0 255.0 19.0 171.0 93.0 129.0 ........ (296.0) 91.0 191.0

See footnotes at end of table.

Fiscal Year

Table A2.--Status of the Railroad Retirement Act accounts and trust funds, by fiscal year, 2010-2019 (In millions), cash basis
 

Item 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 

NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST 11

Cash and investment balance at end of period 12........................... $23,770.4 $22,119.0 $23,586.2 $24,963.7 $26,039.9 $24,483.9 $25,007.7 $26,389.6 $26,468.7 $25,332.4

DUAL BENEFITS PAYMENTS ACCOUNT 13

Loans from Railroad Retirement Account 7.................................... ........ ........ ........ ........ $4.5 ........ ........ ........ ........ ........ 

Benefit payments........................................................................ $62.1 $55.2 $48.6 $42.6 37.2 $31.9 $27.5 $23.6 $20.2 $17.1

Repayment of loans from Railroad Retirement Account 4............... ........ ........ ........ ........ 4.5 ........ ........ ........ ........ ........ 

Table A2.--Status of the Railroad Retirement Act accounts and trust funds, by fiscal year, 2010-2019 (in millions), cash basis - Continued

Fiscal Year

1 Net of U.S. Treasury adjustments for payroll tax refunds to certain carriers and their employees for prior periods. Includes Federal income tax transfers under section 72(r) of the Internal

Revenue Code as amended. In calendar years 2011-2012, Social Security Equivalent Benefit Account includes general revenue transfers under the Tax Relief, Unemployment Insurance

Reauthorization, and Job Creation Act of 2010 and the Middle Class Tax Relief and Job Creation Act of 2012, respectively. The final reconciliation for calendar years 2011-2012 occurred

in June 2015. In fiscal year 2012, Social Security Equivalent Benefit Account includes a one-time general revenue transfer under the Hiring Incentives to Restore Employment Act of 2010. 2 Net of interest on U.S. Treasury adjustments for payroll tax refunds (see note 1). 3 Under the Railroad Retirement and Survivors' Improvement Act of 2001, as amended, the portion of the Railroad Retirement Account not needed to pay current administrative expenses

is to be transferred to the National Railroad Retirement Investment Trust (Trust). The Trust may transfer funds back to the Railroad Retirement Account for payment of benefits. The 

balance of the Social Security Equivalent Benefit (SSEB) Account not needed to pay current benefits and administrative expenses is to be transferred to the Trust or to the Railroad 

Retirement Account. The SSEB Account transferred funds to the Trust in fiscal year 2003 and to the Railroad Retirement Account thereafter. In fiscal year 2017, the Railroad Retirement

Account transferred funds to the SSEB Account to pay benefits. In fiscal years 2018 and 2019, the SSEB Account transferred funds not needed to pay current benefits and administrative

expenses to the Railroad Retirement Account. 4 Includes interest. 5 Effective January 1, 2002, supplemental benefits are paid from the Railroad Retirement Account. 6 Adjustments in benefit payments charged to the Social Security Equivalent Benefit Account as compared to actual financial interchange benefits, with interest. This adjustment was

discontinued in fiscal year 2017. 7 Due to delay in enactment of a continuing resolution, the Dual Benefits Payments Account borrowed $4,500,000 from the Railroad Retirement Account in October 2013 in order to pay

vested dual benefits. The loan was repaid in entirety in December 2013. 8 Established October 1, 1984, to keep track of the financing and payment of social security level portions of railroad retirement benefits. 9 Transfers to or from OASDHI Trust Funds under section 7(c)(2) of the 1974 Railroad Retirement Act. 10 Advances, including interest, from U.S. Treasury to offset lag in receipt of financial interchange funds under section 7(c)(4) of the 1974 Railroad Retirement Act as amended. 11 Established February 1, 2002, for investment of railroad retirement assets. 12 Source: National Railroad Retirement Investment Trust. 13 Established October 1, 1981, to keep track of the financing and payment of vested dual benefits.

NOTE.--This Table has been revised to only include information from the U.S. Department of the Treasury's Monthly Treasury Statements and other resources within the U.S. 

Railroad Retirement Board's Bureau of the Actuary and Research.
 

Amount due as of end

Benefit payments of year to or (from) Transferred to or (from)

and administrative the Railroad Retirement the Railroad Retirement

Fiscal year Taxes1 expenses2 Accounts3 Accounts4

 

OLD-AGE AND SURVIVORS INSURANCE

2010........................................... $1,787.6 $5,696.0 $4,025.1 $3,929.7 

2011........................................... 1,847.2 5,778.3 4,056.7 4,109.5 

2012........................................... 2,127.0 5

5,896.1 3,879.8 4,139.2 

2013........................................... 2,106.4 6,199.5 4,190.3 3,948.4 

2014........................................... 2,232.4 6,320.4 4,191.2 4,257.1 

2015........................................... 2,385.2 6,511.6 4,222.9 4,258.0 

2016........................................... 2,225.4 6

6,388.4 4,251.6 4,286.9 

2017........................................... 2,121.3 6,717.3 4,697.4 4,315.8 

2018........................................... 2,250.4 6,955.3 4,803.5 4,768.9 

2019........................................... ........... ........... ........... 4,880.4 

 

Cumulative 1937-2019........... $72,909.2 $212,850.8 ........... $150,375.4 

 

DISABILITY INSURANCE

2010........................................... $286.5 $735.5 $455.2 $461.9 

2011........................................... 296.1 745.8 501.6 464.7 

2012........................................... 315.5 7

818.7 541.0 511.8 

2013........................................... 327.0 739.6 436.7 550.6 

2014........................................... 342.9 732.7 412.0 443.7 

2015........................................... 362.4 715.1 370.1 418.6 

2016........................................... 428.9 8

625.4 203.6 375.7 

2017........................................... 441.6 601.4 170.9 206.7 

2018........................................... 464.2 506.4 65.0 173.5 

2019........................................... ........... ........... ........... 66.0 

 

Cumulative 1937-2019........... $10,396.5 $17,578.7 ........... $8,007.4 

 

See footnotes at end of table.

Table A3.--Status of the financial interchange between the Railroad Retirement Accounts and the Old-Age and Survivors, Disability,

and Hospital Insurance Trust Funds, by fiscal year, 2010-2019, cash basis (In millions)
 

Amount due as of end

Benefit payments of year to or (from) Transferred to or (from)

and administrative the Railroad Retirement the Railroad Retirement

Fiscal year Taxes1 expenses2 Accounts3 Accounts4

 

HOSPITAL INSURANCE

2010........................................... $455.1 $3.2 ($467.4) ($535.1) 

2011........................................... 488.3 4.4 (500.7) (477.2) 

2012........................................... 551.0 3.6 (566.6) (510.9) 

2013........................................... 584.1 3.4 (602.0) (576.6) 

2014........................................... 566.6 1.8 (585.4) (611.6) 

2015........................................... 627.3 2.5 (647.0) (594.7) 

2016........................................... 608.9 2.5 (627.9) (656.8) 

2017........................................... 574.0 3.1 (587.6) (637.4) 

2018........................................... 611.4 1.8 (561.3) (596.5) 

2019........................................... ........... ........... ........... (570.3) 

Cumulative 1937-2019........... $17,842.8 $109.4 ........... ($19,111.9) 

 

Table A3.--Status of the financial interchange between the Railroad Retirement Accounts and the Old-Age and Survivors, Disability,

and Hospital Insurance Trust Funds, by fiscal year, 2010-2019, cash basis (In millions) - Continued

1 Beginning fiscal year 1984, Old-Age and Survivors Insurance and Disability Insurance includes Federal income taxes. Hospital Insurance income taxes included

beginning fiscal year 1994. 2 Cumulative for Old-Age and Survivors Insurance and Disability Insurance is net of pre-1957 military service adjustments. For Hospital Insurance, administrative

expenses only. 3 Includes interest at rate applicable to each trust fund. 4 Represents transfer of amount due at end of preceding year with interest from due date to date of transfer.

5 Includes -$154.8 million adjustment for pre-1957 military service. 6 Includes -$228.9 million adjustment for pre-1957 military service. 7 Includes +$74.5 million adjustment for pre-1957 military service. 8 Includes -$0.7 million adjustment for pre-1957 military service.

NOTE.--Under the financial interchange provision of the Railroad Retirement Act, the Railroad Retirement Board, the Commissioner of Social Security, and the Secretary of 

Health and Human Services make annual determinations of the amounts which would place the Federal Old-Age and Survivors, Disability, and Hospital Insurance Trust Funds 

in the same position in which they would have been had railroad employment been covered by the Social Security and Federal Insurance Contributions Acts. Transfers are to 

or from the Railroad Retirement Account in all years through fiscal year 1984; beginning fiscal year 1985, transfers are to or from the Social Security Equivalent Benefit Account. 

All figures are net after adjustment for changes in prior years. 
Table A6.--Retirement, survivor, unemployment, and sickness benefit payments, by class of benefit an

of residence of beneficiary, fiscal year 2019 (In thousands), cash basis

 Retirement Survivor1 Unemployment2, 3 

State Total benefits benefits benefits 

Alabama . . . . . . . . . . . . $237,265 $194,061 $41,135 $865 Alaska . . . . . . . . . . . . . . 4,007 3,026 703 264 

Arizona. . . . . . . . . . . . . . 244,785 203,726 39,457 761 

Arkansas . . . . . . . . . . . . 248,306 207,724 37,904 1,137 

California . . . . . . . . . . . . 605,637 494,403 103,224 3,094 

Colorado . . . . . . . . . . . . 223,256 192,910 29,215 450 

Connecticut . . . . . . . . . 72,208 60,841 10,654 153 Delaware . . . . . . . . . . . . 66,090 57,575 7,735 233 

Washington DC . . . . . . . 7,915 6,889 878 70 

Florida . . . . . . . . . . . . . . 734,406 624,610 106,501 1,573 

Georgia . . . . . . . . . . . . . 437,080 366,527 65,665 2,090 Hawaii . . . . . . . . . . . . . . 3,333 2,798 514 10 

Idaho . . . . . . . . . . . . . . . 116,957 98,120 18,012 399 

Illinois . . . . . . . . . . . . . . . 785,843 646,903 129,664 3,196 

Indiana . . . . . . . . . . . . . . 382,207 311,254 66,102 1,650 

Iowa. . . . . . . . . . . . . . . . . 228,089 190,050 36,640 472 

Kansas . . . . . . . . . . . . . . 348,848 294,461 52,814 550 

Kentucky. . . . . . . . . . . . . 337,427 272,424 62,061 1,059 Louisiana. . . . . . . . . . . . . 180,718 146,828 31,432 864 

Maine . . . . . . . . . . . . . . . 50,676 40,209 10,120 97 Maryland . . . . . . . . . . . . . 210,021 176,067 31,553 856 

Massachusetts . . . . . . . . 95,010 78,993 14,257 378 

Michigan . . . . . . . . . . . . . 309,870 250,422 57,063 838 

Minnesota . . . . . . . . . . . . 330,539 274,615 53,987 823 

Mississippi . . . . . . . . . . . 135,134 108,811 25,292 423 Missouri. . . . . . . . . . . . . . 468,098 393,706 71,180 1,164 Montana . . . . . . . . . . . . . 155,670 132,345 21,718 1,090 Nebraska . . . . . . . . . . . . . 426,603 375,684 47,025 1,057 

Nevada. . . . . . . . . . . . . . . 79,067 66,555 12,141 192 New Hampshire. . . . . . . . 21,601 17,900 3,513 84 

See footnotes at end of table.
Table A6.--Retirement, survivor, unemployment, and sickness benefit payments, by class of benefit and s

of residence of beneficiary, fiscal year 2019 (In thousands), cash basis - Continued

 Retirement Survivor1 Unemployment2, 3 

State Total benefits benefits benefits 

New Jersey . . . . . . . . . . . $230,090 $191,411 $35,126 $693 

New Mexico. . . . . . . . . . . 100,126 81,769 17,549 320 New York. . . . . . . . . . . . . 524,879 438,731 81,250 1,523 

North Carolina . . . . . . . . 234,431 191,836 40,924 634 

North Dakota. . . . . . . . . . 83,035 68,659 13,781 197 

Ohio . . . . . . . . . . . . . . . . . 544,235 429,645 109,549 1,871 

Oklahoma . . . . . . . . . . . . 118,703 96,178 21,766 301 Oregon. . . . . . . . . . . . . . . 181,976 149,099 31,385 593 

Pennsylvania. . . . . . . . . . 739,247 595,858 137,383 2,024 

Rhode Island . . . . . . . . . . 15,494 13,093 2,224 41 

South Carolina. . . . . . . . . 172,390 144,126 26,731 656 

South Dakota. . . . . . . . . . 45,994 39,841 5,888 63 Tennessee . . . . . . . . . . . . 300,781 249,576 48,766 608 

Texas . . . . . . . . . . . . . . . . 905,054 758,075 139,487 3,001 

Utah . . . . . . . . . . . . . . . . . 126,750 105,690 20,240 320 

Vermont . . . . . . . . . . . . . . 14,270 11,262 2,957 40 

Virginia. . . . . . . . . . . . . . . 389,609 320,524 65,707 1,066 

Washington . . . . . . . . . . . 262,071 214,094 45,691 880 

West Virginia . . . . . . . . . . 187,759 148,197 37,563 786 Wisconsin. . . . . . . . . . . . . 228,518 189,284 37,577 479 

Wyoming . . . . . . . . . . . . . 107,125 94,426 11,577 317 

Outside United States:Canada. . . . . . . . . . . . . . . 15,598 8,290 7,308 ....... 

Mexico . . . . . . . . . . . . . . . 2,178 789 1,389 ....... 

Other . . . . . . . . . . . . . . . . 8,671 5,956 2,716 ....... 

 Total. . . . . . . . . . . . . . . $13,085,650 $10,836,848 $2,132,691 $42,305 

1 Includes partition payments to spouses and divorced spouses where the employee is deceased or not otherwise entitled to an annuity.

2 Prior to Fiscal Year 2019, unemployment and sickness benefit payments were based on net amounts. Beginning in Fiscal Year 2019, that dat

 available. Benefit payments now reflect gross amounts.

3 In accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, amounts reflect a reduction of 6.9% under 

 days of unemployment and sickness after September 30, 2016, 6.6% for days after September 30, 2017, and 6.2% for days after September 

NOTE.--Data partly estimated. Detail may not add to totals due to rounding.