Under the general direction of the Director of Assessment and Training (A&T),
the National Reporting Officer (NRO) acts as a special agent in assisting in the
establishment of the wage records of employees of national railway labor
organizations. Specifically:
- As required by the regulations and instructions of the Railroad Retirement
Board (RRB), prepares and consolidates compensation reports for all units of
the labor organizations. This involves preparation and timely submission of
Annual Reports of Creditable Compensation (Form BA-3a) from input reports
submitted by subordinate units and the grand lodge on Form OE-1, Rail Labor
System Unit Report of Creditable Service Months and Compensation, and Form
OE-1a, Rail Labor Local Unit Report of Creditable Service Months and
Compensation. Makes Reports of Creditable Compensation Adjustments (Form
BA-4). The preparation of these reports involves:
- Distributing Forms OE-1 and OE-1a to subordinate units, including use of
subordinate unit code numbers issued by RRB. Gives sufficient instructions for
Form OE-1 and OE-1a for their preparation, including circular information
issued concerning annual tax rates, earning bases, and creditability of
railroad compensation.
- Reviewing of completed payroll reports (Form OE-1 and OE-1a) and
verifying:
(1) Name and social security number;
(2) New employee status;
(3) Subordinate unit code number; and
(4) Amounts (including proration) of creditable compensation.
- As appropriate, reports and remits Railroad Unemployment Insurance Act
contributions for units of covered labor organization. This involves:
- Ascertaining whether contribution liability exists for subordinate unit;
- Ascertaining amount due;
- Reconciling amount due with amount of remittance; and
- Mailing remittance receipt of subordinate unit.
- Ensures that compensation reported on
Forms BA-3a and BA-4 to the RRB
corresponds to compensation reported to the Internal Revenue Service on Form
CT-1 (Employer's Annual Railroad Retirement Tax Return) and to the RRB on Form
DC-1 (Employer's Quarterly Report of Contributions under the Railroad
Unemployment Insurance Act).
- Receives and distributes information and releases received from the RRB,
including those received from the Labor Member, to all subordinate units.
- Distributes certificates of service months and compensation (Forms BA-6).
Responds to RRB investigations of employee protests of reported service and
compensation.
- Requisitions supplies for subordinate units.
Letterheads containing the name of the association and the name and address
of the NRO supplied by the RRB to the NRO shall be used only for correspondence
with the RRB and with subordinate units regarding instructions and other matters
in connection with the reporting of compensation and reporting and remitting of
contributions.
RRB supplied envelopes (bearing return address of NRO or space for stamped
return address) for which the RRB will assume postage costs shall be used only
to:
- transmit Forms OE-1/OE-1a;
- mail instructions relating to the preparation of such forms;
- mail correspondence relating to the reporting of either compensation or
contributions;
- mail correspondence relating to railroad retirement and railroad
unemployment or sickness benefits; or
- mail Forms BA-6.
Travel expenses and per diem, in accordance with the regulations covering
government employees, shall be paid to the NRO only if the RRB requests him/her
to attend meetings or to perform other functions in connection with duties as a
NRO.
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