BA-9 (Internet) Pr Report of Separation Allowance or Severance Pay Report

PROPOSED
United States
Railroad Retirement Board
Office of Programs

Program
Letter

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

Phone: (312) 751-4992
Fax: (312) 751-7123
Date:

TO:

Certification Contact Officials

SUBJECT:

Electronic Version of Form BA-9 Available on the Employer Reporting
System (ERSNet)

Please share this information with the appropriate members of your staff who file service and
compensation reporting forms for employees of your organization.
We have updated the services available on our ERSNet system to now include Form BA-9,
Report of Separation Allowance or Severance Pay. Effective < Date >, approved employers can
use the Internet to securely, conveniently, and efficiently complete and transmit this form.
This new addition joins the forms already on the system:
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Form BA-3, Annual Report of Creditable Compensation
Form BA-4, Report of Creditable Compensation Adjustments
Form BA-6a, Form BA-6 Address Report
Form BA-9, Report of Separation Allowance or Severance Pay (New)
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
Form GL-129a, Record of Employer Determination on Employee Protest of Service
and Compensation
Form ID-3s, Request for Lien Information – Report of Settlement
Form ID-3u, Request for Section 2(f) Information
Form ID-4E, Notice of RUIA Claim Determinations
Form ID-4K, Prepayment Notice of Employees’ Applications and Claims for Benefits
under the Railroad Unemployment Insurance Act
Form ID-6, Transmitting Report of Tier I Tax Transactions
Form ID-6Y, Annual Summary of Tier I Tax Transactions
Form ID-30b, Notice of Lien
Form ID-40Q, Quarterly Notice to Employers – Railroad Unemployment Insurance
Act

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Form ID-40R/S, Annual Notice to Employers – Railroad Unemployment Insurance
Act/ Annual Proclamation
Form SI-5F (SUP), Status Report – Personal Injury Claims

BA-9 Background
Form BA-9, Report of Separation Allowance or Severance Pay, is the form used by the
Railroad Retirement Board (RRB) to calculate the lump-sum payment provided to railroad
employees or their survivors. In order to provide these payments, the RRB must collect and
maintain records of separation allowances and severance payments which were subject to Tier II
taxation. The RRB uses Form BA-9 to obtain, on a quarterly basis, the information needed from
railroad employers concerning the separation allowances and severance payments made to
railroad employees and/or their survivors. Form BA-9 is also used by employers to report
adjustments to reported severance pay.
The requirements for railroad employers to prepare and file a report of employee separation
allowances and severance payments to railroad employees and survivors of railroad employees
are prescribed in 20 CFR 209.14 and in 45 U.S.C. 354(a-1)(iii), 45 U.S.C. 355(b) and 45 U.S.C.
359(a).
General background information about Form BA-9 and its use is in Part V, Chapter 6, of both the
Rail Employer and the Labor Employer Reporting Instructions.
Rail Employer Reporting Instructions: http://www.rrb.gov/AandT/ERI/Part5/chapter6.asp
Labor Employer Reporting Instructions: http://www.rrb.gov/AandT/LRI/Part5/chapter6.asp
ERSNet BA-9
The ERSNet BA-9 begins with the Selection screen where you can choose to either manually
enter an individual report or upload a completed report file from your computer.
If you manually enter a report, you must first provide the applicable tax year and the employee’s
identifying information (social security number, last name, first name, and middle initial). This
information is then prefilled onto the BA-9 screen. Instructions for completing the rest of the
BA-9 are accessed by clicking on the Completion Instructions link provided at the top of the
screen.
If you upload a report, the file must be formatted according to the electronic file format for Form
BA-9. See Appendix I of both the Rail Employer and the Labor Employer Reporting
Instructions for the format.
Rail Employer Reporting Instructions:
http://www.rrb.gov/AandT/ERI/Append/Formats/BA9.asp
Labor Employer Reporting Instructions:
http://www.rrb.gov/AandT/LRI/Append/BA9.asp

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Notifications
You will receive a confirmation message from ERSNet notifying you that a BA-9 has been
successfully approved.
You will also 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:
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Read the attached “Security Guidelines,” explaining your responsibilities as a user of
ERSNet. They are also available in Part 8 of both the Rail Employer and the Labor
Employer Reporting Instructions.
Rail Employer Reporting Instructions: http://www.rrb.gov/AandT/ERI/Part8/chapter8.asp
Labor Employer Reporting Instructions: http://www.rrb.gov/AandT/LRI/Part8/chapter8.asp

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File the attached 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, we 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.

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Detailed instructions on how to use the system are covered in Part VIII of both the Rail
Employer and the Labor Employer Reporting Instructions.
Rail Employer Reporting Instructions: http://www.rrb.gov/AandT/ERI/toc.asp#part8
Labor Employer Reporting Instructions: http://www.rrb.gov/AandT/LRI/toc.asp#part8
Attachments
Security Guidelines
Explanation of Access Levels
Form BA-12

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