If an employee was not credited or erroneously credited with a service month, complete Item 9 and Item 10 of Form BA-4. In Item 9, mark only the service months that you are increasing or decreasing. In Item 10, enter the total number of service months increased or decreased. When adjusting service months, also consider the Railroad Unemployment Insurance Act amount. If the employee has service months credited or removed, there may be associated increases or decreases in the amount of reported RUIA compensation.
RUIA compensation is subject to a monthly maximum.
Compensation Adjustments To adjust compensation amounts, enter the net compensation increase or decrease in Item 8 for RUIA compensation, Item 11 for Tier I compensation, and Item 12 for Tier II compensation. The Railroad Retirement Act imposes a four-year statue of limitations for adjusting a report of creditable compensation. If the calendar year being adjusted is prior to four years from the current reporting year, indicate the line number and the reason the employee's record is being adjusted in Item 15 of the adjustment form. Time Limitations for Adjustment Reports Section 9 of the Railroad Retirement Act provides that the Railroad Retirement Board's records of service and compensation are conclusive as to the amount of compensation paid during the period covered by the report, unless an error is called to the RRB's attention within four years of the day on which the report was required to be made. Employers are required to file with the RRB, on or before the last day of February, an annual report of service and compensation for employees who performed compensated service in the preceding calendar year.