[Federal Register Volume 63, Number 114 (Monday, June 15, 1998)]
[Rules and Regulations]
[Pages 32612-32614]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-15798]
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RAILROAD RETIREMENT BOARD
20 CFR Part 209
RIN 3220-AB21
Railroad Employers' Reports and Responsibilities
AGENCY: Railroad Retirement Board.
ACTION: Final rule.
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SUMMARY: The Railroad Retirement Board amends its regulations to expand
the methods by which compensation and service reports may be filed with
the Board and to require that a social security account number be
furnished for each employee for whom creditable railroad service and
compensation is reported to the Board.
EFFECTIVE DATE: July 15, 1998.
ADDRESSES: Secretary to the Board, Railroad Retirement Board, 844 North
Rush Street, Chicago, Illinois 60611.
FOR FURTHER INFORMATION CONTACT: Thomas W. Sadler, Senior Attorney,
Railroad Retirement Board, 844 North Rush Street, Chicago, Illinois
60611, (312) 751-4513, TDD (312) 751-4701.
SUPPLEMENTARY INFORMATION: Employer reports are used to establish
employee compensation and service records. These reports are based on
payroll records. Due to changes in technology, employers now file their
reports on magnetic tape and diskettes and transmit their reports by
facsimile or computer-to-computer transmission (electronic filing). The
punch card previously referred to in Secs. 209.6, 209.7, 209.11, and
209.14 of the Board's regulations is an outdated medium of reporting.
The quarterly report required by Sec. 209.8 has been eliminated by the
Employer Data Maintenance System. The Board amends part 209 of its
regulations in order to reflect these changes. See Sec. 209.4.
The Board also amends Sec. 209.2 to add a provision that requires
each employer to furnish a social security number (SSN) for each
employee for whom creditable railroad service and compensation is
reported to the Board. This amendment simply puts into regulation a
current reporting requirement. Although not required, employers are
encouraged to validate the social security numbers of their employees.
In addition, the Board is revising the present Sec. 209.11 to provide
that the Board shall mail annual certificates of service and
compensation to employees performing service for covered employers.
Under previous regulation these certificates could be provided through
the employer.
Finally, the Board has eliminated references to offices and titles
that were eliminated as the result of a recent reorganization.
The final rule removes Sec. 209.13, redesignated Sec. 209.14 in the
proposed rule, since the separate report required by that section with
regard to miscellaneous compensation under Sec. 211.11 of this chapter
is no longer
[[Page 32613]]
required. In addition, the reference to Sec. 209.13 is removed from
Sec. 209.15(d).
The Board published this rule as a proposed rule on January 20,
1998 (63 FR 2914), and invited comments by March 23, 1998. No comments
were received.
The Board, with the concurrence of the Office of Management and
Budget, has determined that this is not a major rule under Executive
Order 12866; therefore, no regulatory impact analysis is required.
Information collections required by this rule have been approved by the
Office of Management and Budget.
List of Subjects in 20 CFR Part 209
Railroad employees, Railroad retirement, Railroads.
For the reasons set out in the preamble, Title 20, Chapter II, Part
209 of the Code of Federal Regulations is amended as follows:
PART 209--RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES
1. The authority citation for Part 209 continues to read as
follows:
Authority: 45 U.S.C. 231f.
1a. Sections 209.8 and 209.13 are removed.
Secs. 209.3 through 209.12 [Redesignated]
2. Sections 209.3 through 209.12 are redesignated as follows:
------------------------------------------------------------------------
New
Old section section
------------------------------------------------------------------------
209.3......................................................... 209.5
209.4......................................................... 209.6
209.5......................................................... 209.7
209.6......................................................... 209.8
209.7......................................................... 209.9
209.9......................................................... 209.10
209.10........................................................ 209.11
209.11........................................................ 209.12
209.12........................................................ 209.13
------------------------------------------------------------------------
3. A new Sec. 209.3 is added as follows:
Sec. 209.3 Social security number required.
Each employer shall furnish to the Board a social security number
for each employee for whom any report is submitted to the Board.
Employers are encouraged to validate any social security number
provided under this section.
(Approved by the Office of Management and Budget under control
number 3220-0008)
4. A new Sec. 209.4 is added as follows:
Sec. 209.4 Method of filing.
Any report or information required to be furnished under this part
shall be prepared in accordance with instructions of the Board and
shall be filed with the Board electronically, which includes the use of
magnetic tape, computer diskette, electronic data interchange, or on
such form as prescribed by the Board. If not filed electronically,
reports shall be transmitted by facsimile or mailed directly to the
Board. Any report which includes, or should include, information for
250 or more employees must be filed electronically, as described in
this section.
5. Newly designated Sec. 209.6 is revised to read as follows:
Sec. 209.6 Employers' notice of death of employees.
Each employer shall notify the Board immediately of the death of an
employee who, prior to the employee's death, performed compensated
service which has not been reported to the Board.
(Approved by the Office of Management and Budget under control
number 3220-0005)
6. Newly designated Sec. 209.7 is revised to read as follows:
Sec. 209.7 Employers' supplemental reports of service.
Each employer shall furnish the Board a report of the current year
service of each employee who ceases work for the purpose of retiring
under the provisions of the Railroad Retirement Act.
(Approved by the Office of Management and Budget under control
number 3220-0005)
7. Newly designated Sec. 209.8 is revised to read as follows:
Sec. 209.8 Employers' annual reports of creditable service and
compensation.
Each year, on or before the last day of February, each employer is
required to make an annual report of the creditable service and
compensation (including a report that there is no compensation or
service to report) of employees who performed compensated service in
the preceding calendar year. The annual report shall include service
and compensation previously furnished in supplemental reports and
notices of death.
(Approved by the Office of Management and Budget under control
number 3220-0008)
8. Newly designated Sec. 209.9(c) is revised to read as follows:
Sec. 209.9 Employers' adjustment reports.
* * * * *
(c) Employers submitting adjustment reports covering pay for time
lost as an employee shall report this compensation as provided for in
Sec. 211.3 of this chapter. Adjustment reports may be submitted to the
Board each month.
(Approved by the Office of Management and Budget under control
number 3220-0008)
9-10. Newly designated Sec. 209.10 is amended by removing
``Director of Research and Employment Accounts'' and adding in its
place ``Board'', and by removing ``Sec. 209.6(a)'' and adding in its
place ``Sec. 209.8(a)''.
11. Newly designated Sec. 209.11 revised to read as follows:
Sec. 209.11 Employee representatives' reports.
An individual claiming status as an employee representative shall
describe his or her duties as an employee representative on the form
prescribed by the Board. The Board shall determine whether the
individual claiming to be an employee representative meets the
requirements for such a status. If the individual is determined to be
an employee representative, he or she is required to make an annual
report of creditable compensation as provided for in Sec. 209.8 of this
part. If an employee representative's status is terminated, the last
report of service and compensation shall be marked Final Compensation
Report.
(Approved by the Office of Management and Budget under control
number 3220-0014)
12. Newly designated Sec. 209.12 is revised to read as follows:
Sec. 209.12 Certificates of service months and compensation.
(a) Each year the Board shall provide each employee who performed
compensated service in the preceding calendar year a certificate of
service months and compensation. This certificate is the employee's
record of the service and compensation credited to his or her account
at the Board. An employee who for any reason does not receive a
certificate may obtain one from the nearest Board district office or
may write the Board for one.
(b) By April 1 of each year each employer shall provide the Board
the current address of each employee for whom it had reported
compensation. This requirement shall not apply in the case of an
employee for whom the employer had previously provided an address.
(Approved by the Office of Management and Budget under control
number 3220-0194)
13-14. Paragraph (b) of newly designated Sec. 209.13 is revised to
read as follows:
[[Page 32614]]
Sec. 209.13 Employers' gross earnings reports.
* * * * *
(b) Employers shall submit reports annually for employees in the
gross earnings sample. Such reports shall include the employee's gross
annual 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)
15. Section 209.14 is revised to read as follows:
Sec. 209.14 Report of separation allowances subject to tier II
taxation.
For any employee who is paid a separation payment, the employer
must file a report of the amount of the payment. This report shall be
submitted to the Board on or before the last day of the month following
the end of the calendar quarter in which payment is made. The report is
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 3220-0173)
16. Section 209.15 is amended by removing the reference to
``Sec. 209.7'' wherever it appears and adding in its place ``209.9'',
by removing ``Director of Research and Employment Accounts'' wherever
it appears and adding in its place ``Board'', and by revising paragraph
(d) to read as follows:
Sec. 209.15 Compensation reportable when paid.
* * * * *
(d) Miscellaneous pay. Miscellaneous pay, as defined in Sec. 211.11
of this chapter, shall be reported in the year paid and reported on the
annual report of compensation as provided for in Sec. 209.8 of this
part.
* * * * *
Dated: June 5, 1998.
By authority of the Board.
For the Board,
Beatrice Ezerski,
Secretary to the Board.
[FR Doc. 98-15798 Filed 6-12-98; 8:45 am]
BILLING CODE 7905-01-P
