G-88p Program Letter

PROPOSED
United States
Railroad Retirement Board
Office of Programs

Program
Letter

Quality Reporting Service Center
E-MAIL: [email protected]
Letter No. 20-XX

Phone: (312) 751-4992
Fax: (312) 751-7190
Date:

TO:

Certification Contact Officials

SUBJECT:

Electronic Version of Form G-88p Available on the Employer Reporting System

Please distribute this notice to all individuals within your organization who may need the
information in connection with their work.
We have updated the services on our ERSNet system to now include Form G-88p, Employer’s
Supplemental Pension Report. Effective < Date >, approved employees can use the Internet to securely,
conveniently and efficiently complete and transmit this form.
This form is in addition to the current forms that are already available to employers via the Internet. A list
of all current services and forms available to users via ERSNet are as follows:
Form BA-3, Annual Report of Creditable Compensation
Form BA-4, Report of Creditable Compensation Adjustments
Form BA-6A, BA-6 Address Report
Form BA-11, Report of Gross Earnings
Form G-88A.1, Request for Verification of Date Last Worked
Form G-88A.2, Notice of Retirement and Request for Service Needed for Eligibility
Form G-88P, Employer’s Supplemental Pension Report (New)
Form GL-129A, Record of Employer Determination on Employee Protest
Form ID-4E, Notice of RUIA Claim Determinations
Form ID-4K, Prepayment Notice of Employee's Applications and Claims for Benefits under
the Railroad Unemployment Insurance Act (RUIA)
Form ID-6, Report of Tier I Tax Transactions
Form ID-6Y, Annual Summary of Tier I Tax Transactions
Form ID-4Q, Quarterly Notice to Employers – Railroad Unemployment Insurance Act
Form ID-40R/S, Annual Notice to Employers – Railroad Unemployment Insurance Act and
Annual Proclamation
Form G-88p Background
Retired railroad employees who meet certain age and service requirements are entitled to a supplemental
annuity, in addition to their regular retirement annuity. Under section 2(h)(2) of the Railroad Retirement
Act, the supplemental annuity is reduced by the amount of a private railroad pension the employee
receives that is attributable to the employer’s contributions. The RRB uses Form G-88p to obtain an

individual employee’s pension information from the employer to determine if the employee’s
supplemental annuity should be reduced.
General background about supplemental annuities and how they are affected by railroad pensions is in
Part VI, Chapter 6, of the Rail Employer Reporting Instructions, which is on our website at:
http://www.rrb.gov/AandT/ERI/Part6/chapter6.asp.
ERSNet Form G-88p
The ERSNet Form G-88p consists of a single screen. Other than a slight difference in numbering, the
ERSNet Form G-88p replicates the paper form and requests the identical information. Based on your
answer to a question, you may be instructed to “Go to” another item. If no “Go to” instructions are given,
answer the next item in order. Some items are required and you will not be able to continue to the next
item without entering the requested information in the required item.
The ERSNet Form G-88p is self-explanatory. However, the instructions for completing the paper form
may be used as reference. They are in Part VI, Chapter 6, of the Rail Employer Reporting Instructions,
which is on our website at: http://www.rrb.gov/AandT/ERI/Part6/chapter6.asp.
After completing the necessary items, at the bottom of the form you have the option of clicking
 Submit to submit the information;
 Save and Return to save the information and return to the ERS Menu screen;
 Print to print the form for your records, which you can do only after you have successfully
submitted the information;
 Reset Record to clear the completed items if you need to correct any information entered;
 Exit/No Action to return to the ERS Menu screen without saving any information.
Notifications
You will receive an automated e-mail message from ERSNet notifying you when a new G-88p is on your
New Items list.
When you submit a response to the G-88p, you will receive an automated receipt from ERSNet
confirming that we have received the information. The receipt will list the name of the form and
additional data that you can use to verify the information was correctly submitted.
Access Levels on the ERSNet Site
Access to ERSNet is role-based, which means that each user's access is tailored to the role or work they
do at their company. Access levels are assigned by the company, allowing employers to retain control
over the forms their employees can view and submit. If you are not enrolled and want to begin filing your
reports on ERSNet follow the instructions below. An Explanation of Access Levels is enclosed.
Applying for Access
To apply for access do the following:
Read the enclosed Security Guidelines, which explain your responsibilities as a user of ERSNet. They
are also available at http://www.rrb.gov/AandT/ERI/Part8/chapter8.asp.

File the enclosed Form BA-12, Application for Employer Reporting Internet Access. Complete
Sections A, B, and C, then have the designated employee sign Item 5 in Section B and return the form
to you. The certification in Section D must be completed by an official of the company who has
authority to sign official RRB forms. If you have signature authority, sign the certification.
Otherwise, the company president and those persons designated on the Form G-117A, Designation of
Contact Official, are assumed to have signature authority. For additional copies of Form BA-12 or
information on how to complete it, go directly to http://www.rrb.gov/pdf/AandT/ba12.pdf or contact
the Quality Reporting Service Center at the telephone number or e-mail address shown above. All
employer forms can be accessed on the RRB website at www.rrb.gov.
Within three to five days of receipt of an acceptable application, the RRB will mail your user ID and
password along with instructions for accessing the site. To deter fraudulent use of ERSNet, the Form
BA-12 cannot be completed or filed on our website; original signatures (no reproductions) are needed and
it must be transmitted by US or express mail carrier. For security reasons, facsimiles are not acceptable.
Detailed instructions on how to use the system are covered in Part VIII of the Rail Employer Reporting
Instructions, which are on our website at: http://www.rrb.gov/AandT/ERI/Part8/chapter1.asp.

Attachments
Form BA-12
Security Guidelines
Explanation of Access Levels