[Federal Register Volume 63, Number 12 (Tuesday, January 20, 1998)]
[Proposed Rules]
[Pages 2914-2916]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-1245]
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RAILROAD RETIREMENT BOARD
20 CFR Part 209
RIN 3220-AB21
Railroad Employers' Reports and Responsibilities
AGENCY: Railroad Retirement Board.
ACTION: Proposed rule.
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SUMMARY: The Railroad Retirement Board proposes to amend 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.
DATES: Comments must be submitted on or before March 23, 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 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Board's regulations is an outdated medium of reporting.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 proposes to amend part 209 of its
regulations in order to reflect these changes. See proposed Sec. 209.4.
The Board also proposes to amend 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. The proposed 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 proposes to modify 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 present regulation these certificates may 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.
Proposed Sec. 209.12 contains information collection requirements.
As required by the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)),
the RRB has submitted a copy of this section to the Office of
Management and Budget (OMB) for its review.
Collection of Information
Employee home address report. This proposed rule would require all
railroad employers to furnish to the RRB home addresses of their
employees, except that after the first year in which they submitted
home address information for all their employees, they would be
required to submit home address information only for new hires. The
purpose of this requirement is to enable the RRB to annually mail to
each active railroad employee a statement of service and compensation
(Form BA-6). Railroad employers may submit this information either
electronically (magnetic tape, tape cartridge, or PC diskette) or on a
paper form prescribed by the RRB (Form BA-6a).
The RRB estimates that the average time for each railroad employer
to furnish home address information is 15 minutes for electronic
submissions and 30 minutes for paper submissions. The annual burden
imposed as a result of this proposed rule would be 209 hours (94
responses x \1/4\ hour per response for electronic responses and 370
responses x \1/2\ hour per response for paper responses.) The burden
is based on approximately 15,000 new hires a year, of which
approximately 80 percent would be reported electronically by 94
railroad employers and 20 percent would be reported on paper by 370
railroad employers.
Organizations and individuals desiring to submit comments on the
information collection requirements should direct them to Laura Oliven,
the Office of Information and Regulatory Affairs, Office of Management
and Budget, New Executive Office Building, 226 Jackson Place, NW., Room
10235, Washington, D.C. 20503 and to Ronald J. Hodapp, Railroad
Retirement Board, 844 North Rush Street, Chicago, Illinois, 60611-2092.
The RRB considers comments by the public on this proposed
collection of information in----
(a) Evaluating whether the proposed collection of information is
necessary for the proper performance of the functions of the RRB,
including whether the information will have a practical use;
(b) Evaluating the accuracy of the RRB's estimate of the burden on
the proposed collection of information, including the validity of the
methodology and assumptions used;
(c) Enhancing the quality, usefulness, and clarity of the
information to be collected; and
(d) Minimizing the burden of collection of information on those who
are to respond, including the use of appropriate electronic,
mechanical, or other automated collection techniques.
OMB is required to make a decision concerning the collection of
information contained in these proposed regulations between 30 and 60
days after publication of this document in the Federal Register.
Therefore, a comment to OMB is best assured of having its full effect
if OMB receives it within 15 days of publication. This does not affect
the
[[Page 2915]]
deadline for the public to comment to the RRB on the proposed
regulations.
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.
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 proposed to be 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.
Secs. 209.3 through 209.17 [Redesignated]
2. Sections 209.3 through 209.17 are redesignated as follows:
------------------------------------------------------------------------
New
Old section section
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209.3........................................................ 209.5
209.4........................................................ 209.6
(\1\)
209.5........................................................ 209.7
209.6........................................................ 209.8
209.7........................................................ 209.9
209.8........................................................ (\2\)
209.9........................................................ 209.10
209.10....................................................... 209.11
209.11....................................................... 209.12
209.12....................................................... 209.13
209.13....................................................... 209.14
209.14....................................................... 209.15
209.15....................................................... 209.16
209.16....................................................... 209.17
209.17....................................................... 209.18
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\1\ New 209.4 added.
\2\ Removed.
3. A new Sec. 209.3 is proposed to be 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 proposed to be 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 proposed to be 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 proposed to be 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 proposed to be 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. The reports must be accompanied by a report
specification sheet prescribed by the Board as described in Sec. 200.2
of this chapter.
(Approved by the Office of Management and Budget under control
number 3220-0008).
8. Newly designated Sec. 209.9(c) is proposed to be 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. Section 209.8 is proposed to be removed.
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 is proposed to be 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 proposed to be 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.
[[Page 2916]]
13. Newly designated Sec. 209.13(b) is proposed to be revised to
read as follows:
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, both taxable and non-taxable compensation, for the
year. 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)
14. Newly designated Sec. 209.14 is proposed to be amended by
removing paragraph (a), by removing paragraph designation ``(b)''
before the second paragraph, and by removing the terms ``Director of
Research and Employment Accounts'' and ``Director'' wherever those
terms appear, and by adding in their place ``Board''.
15. Newly designated Sec. 209.15 is proposed to be revised to read
as follows:
Sec. 209.15 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
must be accompanied by a report indication/specification sheet
prescribed by the Board as described in Sec. 200.3(a)(2)(ii) of this
chapter.
(Approved by the Office of Management and Budget under control
number 3220-0173)
16. Newly designated Sec. 209.16 is amended by revising the
reference ``Sec. 209.7'' to read ``209.9''; ``209.13'' to read
``209.14'' and ``209.14'' to read ``209.15'' wherever they appear; and
by removing ``Director of Research and Employment Accounts'' wherever
it appears and adding in its place ``Board''.
Dated: January 8, 1998.
By Authority of the Board.
Beatrice Ezerski,
Secretary to the Board.
[FR Doc. 98-1245 Filed 1-16-98; 8:45 am]
BILLING CODE 7905-01-P