[Code of Federal Regulations]

[Title 20, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 20CFR209.1]



[Page 196]

 

                      TITLE 20--EMPLOYEES' BENEFITS

 

                  CHAPTER II--RAILROAD RETIREMENT BOARD

 

PART 209_RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES--Table of 

Contents

 

Sec.  209.1  General.









Sec.

209.1 General.

209.2 Duty to furnish information and records.

209.3 Social security number required.

209.4 Method of filing.

209.5 Information regarding change in status.

209.6 Employers' notice of death of employees.

209.7 Employers' supplemental reports of service.

209.8 Employers' annual reports of creditable service and compensation.

209.9 Employers' adjustment reports.

209.10 Terminated employers' reports.

209.11 Employee representatives' reports.

209.12 Certificates of service months and compensation.

209.13 Employers' gross earnings reports.

209.14 Report of separation allowances subject to tier II taxation.

209.15 Compensation reportable when paid.

209.16 Disposal of payroll records.

209.17 Use of payroll records as returns of compensation.



    Authority: 45 U.S.C. 231f.



    Source: 49 FR 46729, Nov. 28, 1984, unless otherwise noted.





    Benefits under the Railroad Retirement Act are based in part upon an 

individual's years of service and amount of compensation credited to the 

individual under the Act. It is the duty of the Board to gather, keep 

and compile such records and data as may be necessary to assure proper 

administration of the Act. This part sets forth the types of reports 

employers are required to make to the Board and states the penalties 

that the Board may impose upon employers and employees who fail or 

refuse to make required reports.