[Code of Federal Regulations]
[Title 20, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 20CFR209.13]

[Page 200-201]
 
                      TITLE 20--EMPLOYEES' BENEFITS
 
                  CHAPTER II--RAILROAD RETIREMENT BOARD
 
PART 209_RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES--Table of Contents
 
Sec.  209.13  Employers' gross earnings reports.

    (a) Each employer is required to report the gross earnings of a one-
percent sample group of railroad employees. The gross earnings sample is 
based on the earnings of employees whose social security numbers end 
with the digits 30. This report is used to determine:
    (1) Tax and benefit amounts involved in the Financial Interchange 
with the Social Security Administration and the Health Care Financing 
Administration; and
    (2) Estimated tax income accruing to the railroad retirement system 
in future periods.
    (b) Employers shall submit reports annually for employees in the 
gross earnings sample. Such reports shall include the employee's gross 
annual

[[Page 201]]

earnings, which includes all compensation taxable under the hospital 
insurance portion of the tier I tax rate. Employers with 5,000 or more 
employees shall provide a monthly or quarterly breakdown of the year's 
earnings. Employers with fewer than 5,000 employees may submit an annual 
amount only, although a monthly or quarterly breakdown is preferable. 
Gross earnings are to be counted for the same time period as used in 
determining the employer's annual report of creditable compensation. The 
reports are to be prepared in accordance with prescribed instructions 
and filed in accordance with Sec.  209.4 of this part.

(Approved by the Office of Management and Budget under control number 
3220-0132)

[49 FR 46729, Nov. 28, 1984, as amended at 55 FR 26430, June 28, 1990; 
57 FR 4365, Feb. 5, 1992; 59 FR 2292, Jan. 14, 1994. Redesignated and 
amended at 63 FR 32613, 32614, June 15, 1998]