These instructions cover the electronic filing of Form DC-1, Employer’s Quarterly Report of Contributions under the Railroad Unemployment Insurance Act, using the RRBLink System. These instructions are of a general nature and include an employer’s responsibilities with regard to security and accuracy of data. Instructions for the individual screens are provided by the RRBLink System Administrator (SA) when your enrollment information has been verified.

About RRBLink Site

The site, https://web.globalpay.com/RRBLINK/default.asp . is operated by U.S. Bank for official United States Government business. The site is intended for use by employers covered under the Railroad Retirement Act (RRA) the Railroad Unemployment Insurance Act (RUIA) and the Railroad Retirement Tax Act (RRTA) to:

• Deposit Tier I and Tier II taxes,
   
• Deposit RUIA contributions,
   
• File Form DC-1, and
   
• Reimburse unemployment and/or sickness benefits.

The bank provides tax deposit information to the Internal Revenue Service and Form DC-1 and benefit reimbursement information to the RRB.

To Obtain an Enrollment Form

To obtain an enrollment form, contact the RRBLink System Administrator at 1-888-273-2265 or e-mail to tammy.t.robinson@usbank.com. For security purposes and to assist in fraud investigations, the enrollment form must be completed in writing, signed, and mailed to the bank.

Logon ID, Password and PIN

Upon receipt of an enrollment form, the system administrator will verify your enrollment data. The SA will then provide a logon identification, PIN, and password by mail. The Logon ID and PIN will be used in lieu of the business filer’s signature to file a Form DC-1 form electronically. A user will be required to change the password and PIN provided by the SA the first time they log onto the system. Passwords will expire at midnight on the first day of the following month.

Standards for Setting Passwords

To prevent unauthorized users from attempting to guess your password, the RRB recommends the following standards for setting passwords. Passwords should include one or more of the following symbols, * (star), @ (at), and # (pound) and at least one number and one alpha character. It is also recommended that your password be at least eight characters and that you mix upper and lower case letters. You cannot re-use your password for 90 days.

Forget Your Password

The RRBLink site does not use a password hint system. If you forget your password, telephone the system administrator at the number shown above or on the web site. The SA will take the information but, for security purposes, will not provide you a new password at the time of your initial call. The SA will call the telephone number on record or will mail the new password to the address on record. No one at the bank or the RRB can see your password. All passwords are encrypted.

You are Responsible to Secure Your Password

It is the responsibility of each individual to keep secure their logon ID, password, and PIN used for the purpose of accessing any official government site. You must not share your password nor borrow a password. You must log onto the system only as you. All individuals requiring access to the system should complete an enrollment form and receive their own password. Users are responsible for all use of their password accounts. The system will prompt you to change your password the first time you log on after the first day of the next month. Therefore, a password cannot be in use for more than 31 days.

Suspension of Access to RRBLink

The system administrator may suspend a user’s access to the RRBLink system if access is abused. If your access has been denied, contact the system administrator. Your logon identification may have been compromised. If you suspect that an employee of your company, who has access to RRBLink, has or may become a security risk, telephone the system administrator immediately.

Privacy

US Bank and the RRB are committed to protecting your privacy. Any personal information you provide as part of the application process will be used only for the purposes described. Personal information about you is not collected just because you visit this site. The system does, however, maintain statistical information concerning network traffic flow and volume including date, time, Internet protocol, type of browser and operating system. No attempts are made to identify individual users unless illegal behavior is suspected.

Law Enforcement Investigations

For site security purposes, software monitors network traffic and activity. The software may be used to trace the source of an attack designed to disrupt the site, to trace unauthorized modification of information stored on this system, or to prove whether fraud has occurred in response to an authorized law enforcement investigation.

Unauthorized Access and Fraudulent DC-1 are Subject to Prosecution

Unauthorized access or modification of information on this site is subject to prosecution under federal law. Knowingly making a false or fraudulent statement or report or willfully failing to make a report or furnish information is subject to prosecution under Section 9(a) of the Railroad Unemployment Insurance Act.

Cookies

This site uses temporary session “cookies” to give you a single, uninterrupted session when you are online. This allows you to move from one secure section to another without having to re-enter your PIN and password. We do not use persistent “cookies” which are permanent files placed on a visitor’s site to allow a Web site to monitor a visitor’s use of the site. To the extent we use any cookies; they expire and are immediately deleted no later than the closing of the Web browser.

Employer Demographic Information

Within the RRBLink site, you will select a specific employer from the list of employers for which you are authorized to perform tax related activities. You will then see the demographic information for the employer you selected. Always review this information. If this information is not correct, notify the RRBLink System Administrator in writing via the US Postal Service or by e-mail to tammy.t.robinson@usbank.com with the correct information.

Contribution Rate Provided by RRB

The first time you log onto the UIC page you will see a disclosure screen that requires your acceptance to continue. The statement advises you that the contribution rate for this transaction is being provided by the RRB. If you think that the rate pre-filled to the form is wrong, you must contact:

Many Benefits to using RRBLink over paper DC-1

Employers are encouraged to file their Form DC-1 using the RRBLink Internet system if they have Internet capability. Internet filing is more accurate and efficient for both the employer and the RRB.

History of transactions
Employers can see history transaction for the 400 previous days for all Tax transactions, DC-1’s filed, and UI/SI reimbursements.

One logon for taxes & DC-1
Filing your DC-1 Return and making your payment can now be a simultaneous process.

Settlement date
Using RRBLink, you have the option to set a future settlement date for both your tax deposit and DC-1. The option to complete the information ahead of time allows you flexibility in your work schedule. If you want to make a change before the transaction has settled, you can return to the application and make the necessary changes.

Accuracy
The system calculates your quarterly contribution based on the contribution rate provided by the RRB and the compensation subject to RUIA submitted at the screen. If you correct a prior Form DC-1, you enter amounts as originally reported and the correct amounts. The system will calculate the adjustment. This prevents math errors and errors caused by using the wrong contribution rate.

Verification of filing
As opposed to filing by mail, you have a record that the transaction was sent and received. Once you hit submit, the system will return to you a completed Form DC-1 with an EFT verification number at the top. Print this screen, or notate this number, for your records.

References

Section 8 of the Railroad Unemployment Insurance Act (RUIA) governs the calculation and payment of contributions. Part 345 of the Regulations of the RRB governs the contributions and contribution reports. The following summarizes provisions specific to filing Form DC-1 electronically.

• 345.111 (a) General. Except as provided in paragraph (a) (2) of this section, every employer shall, for each calendar quarter of each year, prepare a contribution report, in duplicate, on Form DC-1. If the Form DC-1 is filed electronically, no duplicate submission is required.
   
• 345.113(a) Each contribution report on Form DC-1 shall be signed by hand by: (1) The individual, if the employer is an individual; (2) The president, vice president, or other duly authorized officer, if the employer is a corporation; or (3) A responsible and duly authorized member or officer having knowledge of its affairs if the employer is a partnership or other unincorporated organization. (b) The Form DC-1 may be filed electronically through the Board’s authorized agent. If filed electronically, no further authenticity is required.
   
• 345.114 Each employer's contribution report, together with any prescribed copies and supporting data, shall be filled out in accordance with the instructions and regulations applicable thereto. The prescribed forms may be obtained from or accessed by contacting the Board. An employer will not be excused from making a contribution report for the reason that no form has been furnished to such employer. Application should be made to the Board for the prescribed forms in ample time to have the contribution report prepared, verified, and filed with the Board on or before the due date.
   
• Sec. 345.115 Place and time for filing contribution reports. Each employer shall file its contribution report with the Chief Financial Officer, Railroad Retirement Board, 844 North Rush Street, Chicago, Illinois, 60611, or the Chief Financial Officer’s designee. The employer's contribution report for each quarterly period shall be filed on or before the last day of the calendar month following the period for which it is made. If such last day falls on Saturday, Sunday, or a national legal holiday, the report may be filed on the next following business day. If mailed, reports must be postmarked on or before the date on which the report is required to be filed.