Form Dc-1 - Employer'S Quarterly Report Of Contributions Under The Railroad Unemployment Insurance Act Page 2
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1
2INSTRUCTIONS
EMPLOYER’S CONTRIBUTIONS
BODY
AND CONTRIBUTION REPORTS
Item 1 – Current reporting period. –
No entry required in columns (a)
and (b). Enter in column (c ) the total compensation subject to contribution
Paperwork Reduction Act Notice. – We ask for this information to carry out
for the current reporting period, in column (d ) the contribution rate
the provisions of the Railroad Unemployment Insurance Act. We need it to
indicated in the annual notice and in column (e) the amount of contribution
ensure that railroad employers are complying with the act and to allow us to
due.
compute and collect the correct amount of contributions. You are required to
give us this information.
Item 2 – Compensation Adjustments. – Enter in column (a) the month
i n d i c a t e d o f F o r m BA - 4 R e p o r t o f C r e d i t a b l e C o m p e n s a t i o n
(We think this form takes an average of 25 minutes per response to
Adjustments. Enter in column (b) the calendar year which was adjusted
complete. Including the time for reviewing the instructions, getting the
by the Form BA - 4 (a BA - 4 that adjusts more than 1 calendar year
needed data, and reviewing the completed form. Federal agencies may not
requires a separate line for each year). Enter in column (c ) on the
conduct or sponsor, and respondents are not required to respond to, a
appropriate line the amount of the net increase or decrease resulting
collection of information unless it displays a valid OMB number. If you wish,
from compensation adjustments applicable to prior periods as reported
send comments regarding the accuracy of our estimate or any other aspects
on Form BA - 4 filed during the period covered by the report. The entry is
of this form, including suggestions for reducing completion time, to the Chief
t o b e m a d e i n t h e s p a c e p r o v i d e d f o r t h e p e r i o d a f f e c t e d b y t h e
of Information Management, Railroad Retirement Board, 844 N. Rush St.,
adjustment. Enter in column (d ) the contribution rate applicable (8.0%)
Chicago, IL 60611-2092. Please do not return this form to this address.
for years from 1/1/1981 through 12 / 31/1990; see section 345 of the
RRB’s regulation for years prior to 1981. Enter in column (e) the amount
G e n e r a l r e q u i r e m e n t s . – Every employer under the Railroad
of contributions due.
Unemployment Insurance Act is required to pay a contribution equal to a
percentage of the compensation earned by any employee. All employers are
If any amount is a decrease, it should be noted by inserting the letter “D”
notified annually of the contribution rate with Form ID-40r. Annual Notice to
after the amount.
Employer - RUI Act. in October. The monthly compensation base is
established every November via a separate notice.
Item 3 – Total. – Enter the total of the compensation amounts shown for
items 1 and 2 in column (c) and the total of the contribution amounts in
column (e). The total compensation reported on line 3 for the four quarters of
Reporting requirements. – Each employer must file a report and pay
contributions for each calendar quarter in which compensation is earned by
each year should be the same as the total compensation reported of forms
BA- 3a. Annual Report of Creditable Compensation and BA- 4 to the Chief of
one or more employees.
Employee Service/Training Center. If they do not agree, please attach a
The report for each quarter must be filed and the contributions must be
paid on or before the due date shown below:
statement that explains the reason(s) for the difference in total compensation
reported here and separately reported to the C h i e f o f E m p l o y e e
Service/Training Center . The total compensation to be listed on this
QUARTER ENDED
DUE ON OR BEFORE
contribution report is to be derived form payrolls or other disbursement
March 31
April 30
documents for appropriate quarter.
June 30
July 31
September 30
October 31
I t e m 4 – C o r r e c t i o n t o p r i o r F o r m s D C - 1 . – E n t e r i n t h i s s p a c e
December 31
January 31
corrections, underpayments or overpayments of contribution not involving
BA -4 adjustments applicable to prior compensation reports. On line 1 in
If the due date falls on Saturday, Sunday, or a national legal holiday, the
column (a) enter the calendar quarter and year of the Form DC -1 which
report must be filed and the payment made on or before the next following
requires correction. Enter in column (b) the calendar year adjusted. Entries
business day. The report must be postmarked on or before the date on
in columns (c ) through (e) should be the same information as indicated on
which the report is required to be filed. Payments by electronic medium
Form D C-1 to be corrected. Enter on line 2 in columns (c ) through (e), the
must be effective on or before the date on which the DC -1 report is
correct information. Additional corrections to Forms DC -1 should be
required to be filed.
documented on an attachment in the same format as the first correction.
On line 3 of columns (c) and (e) the net correction total is entered.
Penalties. – For failure to file a report on or before the date on which it is
due, section 345 of the regulations provides a penalty of five to twenty-five
Item 5 – Total. – Add columns (c ) and (e) of item 3 and line 3 of item 4
percent of the contribution, depending upon the duration of the delinquency,
and enter the totals.
unless the employer establishes to the satisfaction of the Railroad
Retirement Board (RRB) that a reasonable cause exists for the delinquency.
Items 6a & b – Interest/penalties. – Indicate the quarter and year
Interest. – If any contribution is not paid when due, interest will accrue
applicable in item 6a. Enter the amount of interes t/ penalties in item 6b.
thereon at the rate of one percent per month or fraction of a month from the
date on which it became due until it is paid. A fractional part of the month
Item 7 – Report Total. – Enter the total amount of the remittance
will be treated the same as a full month, e.g. a contribution postmarked one
required by this report. Add the amounts shown in items 5e and 6b.
day after the due date will be assessed a full month’s interest.
Item 8 – Amount of Remittance. – Enter in this space, in column (e), the
Records. – Every employer under the Railroad Unemployment Insurance
total amount remitted for this report. It should be the amount shown in item 7.
Act must keep accurate records containing sufficient information to enable
the RRB to determine whether the contributions have been correctly
Item 9 – The name of the individual preparing the form should be indicated
computed and paid. Such records shall be maintained for a period of at least
as well as a telephone number at which he or she may be reached.
five years after the date the contribution to which they relate becomes due or
the date the contribution is paid, whichever is later, and shall be open at all
SIGNATURE
times to the inspection of the RRB or any of its officers or employees.
Signature. – Each report must be signed by (1) the individual if the
FILLING IN FORM DC-1
employer is an individual, (2 ) the president, vice president, or other duly
authorized officer if the employer is a corporation, or (3) a responsible or
HEADING
duly authorized member or officer having knowledge of its affairs, if the
Heading. – Enter the employer number used in reporting compensation
employer is a partnership or other incorporated organization. The title of
to the RRB’s Chief of Employee Service/Training Center; enter the final
the officer must be indicated as well as the date signed
date of the period covered; enter in full the correct name and address of
the employer. If future reports are not required please check “FINAL
REPORT”. Also check box to indicate method of payment.
DC -1 (4-00)
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