Collapse to view only § 352. Benefits
- § 351. Definitions
- § 352. Benefits
- § 353. Qualifying condition
- § 354. Disqualifying conditions
- § 355. Claims for benefits
- § 355a. Acceptance of claims for benefits
- § 356. Returns of compensation; conclusiveness; failure to make
- § 357. Free transportation
- § 358. Contributions
- § 359. Penalties
- § 360. Railroad unemployment insurance account
- § 361. Railroad unemployment insurance administration fund
- § 362. Duties and powers of Board
- § 363. Exclusiveness of provisions; transfers from State unemployment compensation accounts to railroad unemployment insurance account
- § 363a. Refunds of State unemployment contributions by employees; amount; application period; definitions
- § 364. District of Columbia account, transfer of funds to railroad unemployment insurance account
- § 365. Omitted
- § 366. Separability
- § 366a. Effect of Internal Revenue Code
- § 367. Short title
- § 368. Repealed.
- § 369. Annual report
§ 351. DefinitionsFor the purposes of this chapter, except when used in amending the provisions of other Acts—
(a) The term “employer” means any carrier (as defined in subsection (b) of this section), and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, and which operates any equipment or facility or performs any service (except trucking service, casual service, and the casual operation of equipment or facilities) in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad, and any receiver, trustee, or other individual or body, judicial or otherwise, when in the possession of the property or operating all or any part of the business of any such employer: Provided, however, That the term “employer” shall not include any street, interurban, or suburban electric railway, unless such railway is operating as a part of a general steam-railroad system of transportation, but shall not exclude any part of the general steam-railroad system of transportation now or hereafter operated by any other motive power. The Surface Transportation Board is hereby authorized and directed upon request of the Railroad Retirement Board, or upon complaint of any party interested, to determine after hearing whether any line operated by electric power falls within the terms of this proviso. The term “employer” shall also include railroad associations, traffic associations, tariff bureaus, demurrage bureaus, weighing and inspection bureaus, collection agencies, and other associations, bureaus, agencies, or organizations controlled and maintained wholly or principally by two or more employers as hereinbefore defined and engaged in the performance of services in connection with or incidental to railroad transportation; and railway labor organizations, national in scope, which have been or may be organized in accordance with the provisions of the Railway Labor Act [45 U.S.C. 151 et seq.], and their State and National legislative committees and their general committees and their insurance departments and their local lodges and divisions, established pursuant to the constitution and bylaws of such organizations. The term “employer” shall not include any company by reason of its being engaged in the mining of coal, the supplying of coal to an employer where delivery is not beyond the mine tipple, and the operation of equipment or facilities therefor, or in any of such activities.
(b) The term “carrier” means a railroad subject to the jurisdiction of the Surface Transportation Board under part A of subtitle IV of title 49.
(c) The term “company” includes corporations, associations, and joint-stock companies.
(d) The term “employee” (except when used in phrases establishing a different meaning) means any individual who is or has been (i) in the service of one or more employers for compensation, or (ii) an employee representative. The term “employee” shall include an employee of a local lodge or division defined as an employer in subsection (a) only if he was in the service of a carrier on or after August 29, 1935. The term “employee” includes an officer of an employer.
The term “employee” shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple.
(e) An individual is in the service of an employer whether his service is rendered within or without the United States if (i) he is subject to the continuing authority of the employer to supervise and direct the manner of rendition of his service, or he is rendering professional or technical services and is integrated into the staff of the employer, or he is rendering, on the property used in the employer’s operations, other personal services the rendition of which is integrated into the employer’s operations, and (ii) he renders such service for compensation: Provided, however, That an individual shall be deemed to be in the service of an employer, other than a local lodge or division or a general committee of a railway-labor-organization employer, not conducting the principal part of its business in the United States only when he is rendering service to it in the United States; and an individual shall be deemed to be in the service of such a local lodge or division only if (1) all, or substantially all, the individuals constituting its membership are employees of an employer conducting the principal part of its business in the United States; or (2) the headquarters of such local lodge or division is located in the United States; and an individual shall be deemed to be in the service of such a general committee only if (1) he is representing a local lodge or division described in clauses (1) or (2) immediately above; or (2) all, or substantially all, the individuals represented by it are employees of an employer conducting the principal part of its business in the United States; or (3) he acts in the capacity of a general chairman or an assistant general chairman of a general committee which represents individuals rendering service in the United States to an employer, but in such case if his office or headquarters is not located in the United States and the individuals represented by such general committee are employees of an employer not conducting the principal part of its business in the United States, only such proportion of the remuneration for such service shall be regarded as compensation as the proportion which the mileage in the United States under the jurisdiction of such general committee bears to the total mileage under its jurisdiction, unless such mileage formula is inapplicable, in which case the Board may prescribe such other formula as it finds to be equitable, and if the application of such mileage formula, or such other formula as the Board may prescribe, would result in the compensation of the individual being less than 10 per centum of his remuneration for such service no part of such remuneration shall be regarded as compensation: Provided further, That an individual not a citizen or resident of the United States shall not be deemed to be in the service of an employer when rendering service outside the United States to an employer who is required under the laws applicable in the place where the service is rendered to employ therein, in whole or in part, citizens or residents thereof.
(f) The term “employee representative” means any officer or official representative of a railway labor organization other than a labor organization included in the term employer as defined in subsection (a) who before or after August 29, 1935, was in the service of an employer as defined in said subsection and who is duly authorized and designated to represent employees in accordance with the Railway Labor Act [45 U.S.C. 151 et seq.], and any individual who is regularly assigned to or regularly employed by such officer or official representative in connection with the duties of his office.
(g) The term “employment” means service performed as an employee. For the purposes of determining eligibility for and the amount of benefits and the amount of contributions due pursuant to this chapter, employment after June 30, 1940, in the service of a local lodge or division of a railway-labor-organization employer or as an employee representative shall be disregarded. For purposes of determining eligibility for and the amount of benefits and the amount of contributions due pursuant to this chapter, employment as a delegate to a national or international convention of a railway labor organization defined as an “employer”, in subsection (a) of this section, shall be disregarded if the individual having such employment has not previously rendered service, other than as such a delegate, which may be included in his “years of service” for purposes of the Railroad Retirement Act [45 U.S.C. 231 et seq.].
(h) The term “registration period” means, with respect to any employee, the period which begins with the first day for which such employee registers at an employment office in accordance with such regulations as the Board may prescribe, and ends with whichever is the earlier of (i) the thirteenth day thereafter, or (ii) the day immediately preceding the day for which he next registers at a different employment office; and thereafter each period which begins with the first day for which he next registers at an employment office after the end of his last preceding registration period which began with a day for which he registered at an employment office and ends with whichever is the earlier of (i) the thirteenth day thereafter, or (ii) the day immediately preceding the day for which he next registers at a different employment office.
The term “registration period” means also, with respect to any employee, the period which begins with the first day with respect to which a statement of sickness for a “period of continuing sickness” (as defined in section 352(a) of this title) is filed in his behalf in accordance with such regulations as the Board may prescribe, or the first such day after the end of a registration period which will have begun with a day with respect to which a statement of sickness for a “period of continuing sickness” (as defined in section 352(a) of this title) was filed in his behalf, and ends with whichever is the earlier of (i) the thirteenth day thereafter, or (ii) the day immediately preceding the day with respect to which a statement of sickness for a new “period of continuing sickness” (as defined in section 352(a) of this title) is filed in his behalf.
(i)
(1)In General.—The term “compensation” means any form of money remuneration, including pay for time lost but excluding tips, paid for services rendered as an employee to one or more employers, or as an employee representative, except that in computing the compensation paid to any employee, no part of any month’s compensation in excess of the monthly compensation base (as defined in subdivision (2)) for any month shall be recognized. Solely for the purpose of determining the compensation received by an employee in a base year, the term “compensation” shall include any separation allowance or subsistence allowance paid under any benefit schedule provided under section 701 1
1 See References in Text note below.
of title VII of the Regional Rail Reorganization Act of 1973 [45 U.S.C. 797] and any termination allowance paid under section 702 of that Act [45 U.S.C. 797a], but does not include any other benefits payable under that title [45 U.S.C. 797 et seq.]. The total amount of any subsistence allowance payable under a benefit schedule provided pursuant to section 701 1 of the Regional Rail Reorganization Act of 1973 shall be considered as being compensation in the month in which the employee first timely filed a claim for such an allowance. Such term does not include remuneration for service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 1101(a)(15) of title 8 and which is performed to carry out the purpose specified in subparagraph (F) or (J) as the case may be. A payment made by an employer to an individual through the employer’s pay roll shall be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which the payment is made. An employee shall be deemed to be paid, “for time lost” the amount he is paid by an employer with respect to an identifiable period of absence from the active service of the employer, including absence on account of personal injury, and the amount he is paid by the employer for loss of earnings resulting from his displacement to a less remunerative position or occupation. If a payment is made by an employer with respect to a personal injury and includes pay for time lost, the total payment shall be deemed to be paid for time lost unless, at the time of payment, a part of such payment is specifically apportioned to factors other than time lost, in which event only such part of the payment as is not so apportioned shall be deemed to be paid for time lost. Compensation earned in any calendar month before 1947 shall be deemed paid in such month regardless of whether or when payment will have been in fact made, and compensation earned in any calendar year after 1946 but paid after the end of such calendar year shall be deemed to be compensation paid in the calendar year in which it will have been earned if it is so reported by the employer before February 1 of the next succeeding calendar year or, if the employee establishes, subject to the provisions of section 356 of this title, the period during which such compensation will have been earned.(2)Monthly Compensation Base.—
(A)In general.—For purposes of subdivision (1), the term “monthly compensation base” means the amount—
(i) of $400 for calendar months before January 1, 1984;
(ii) of $600 for calendar months after December 31, 1983 and before January 1, 1989; and
(iii) computed under subparagraph (B) for months after December 31, 1988.
(B)Computation.—
(i)In general.—The amount of the monthly compensation base for each calendar year beginning after December 31, 1988, is the greater of—(I) $600; or(II) the amount, as rounded under clause (iii) if applicable, computed under the formula:
A−37,800 | ||||||
B=600 | A | 1+ | ———— | | ||
56,700 |
(ii)Meaning of symbols.—For the purposes of the formula in clause (i)—(I) “B” is the dollar amount of the monthly compensation base; and(II) “A” is the amount of the applicable base with respect to tier 1 taxes, for the calendar year for which the monthly compensation base is being computed, as determined under section 3231(e)(2) of title 26.
(iii)Rounding rule.—If the monthly compensation base computed under this formula is not a multiple of $5, it shall be rounded to the nearest multiple of $5, with such rounding being upward in the event the amount computed is equidistant between two multiples of $5.
(j) The term “remuneration” means pay for services for hire, including pay for time lost, and tips, but pay for time lost shall be deemed earned on the day on which such time is lost. The term “remuneration” includes also earned income other than for services for hire if the accrual thereof in whole or in part is ascertainable with respect to a particular day or particular days. The term “remuneration” does not include any money payments received pursuant to any nongovernmental plan for unemployment insurance, maternity insurance, or sickness insurance.
(k) Subject to the provisions of section 354 of this title (1) a day of unemployment, with respect to any employee, means a calendar day on which he is able to work and is available for work and with respect to which (i) no remuneration is payable or accrues to him, and (ii) he has, in accordance with such regulations as the Board may prescribe, registered at an employment office; and (2) a “day of sickness”, with respect to any employee, means a calendar day on which because of any physical, mental, psychological, or nervous injury, illness, sickness, or disease he is not able to work, or, with respect to a female employee, a calendar day on which, because of pregnancy, miscarriage, or the birth of a child, (i) she is unable to work or (ii) working would be injurious to her health, and with respect to which (i) no remuneration is payable or accrues to him, and (ii) in accordance with such regulations as the Board may prescribe, a statement of sickness is filed within such reasonable period, not in excess of ten days, as the Board may prescribe: Provided, however, That “subsidiary remuneration”, as hereinafter defined in this subsection, shall not be considered remuneration for the purpose of this subsection except with respect to an employee whose base-year compensation, exclusive of earnings from the position or occupation in which he earned such subsidiary remuneration, is less than an amount that is equal to 2.5 times the monthly compensation base for months in such base year as computed under subsection (i) of this section: Provided further, That remuneration for a working day which includes a part of each of two consecutive calendar days shall be deemed to have been earned on the first of such two days, and any individual who takes work for such working day shall not by reason thereof be deemed not available for work on the second of such calendar days: Provided further, That any calendar day on which no remuneration is payable to or accrues to an employee solely because of the application to him of mileage or work restrictions agreed upon in schedule agreements between employers and employees or solely because he is standing by for or laying over between regularly assigned trips or tours of duty shall not be considered either a day of unemployment or a day of sickness.
For the purpose of this subsection, the term “subsidiary remuneration” means, with respect to any employee, remuneration not in excess of an average of $15 a day for the period with respect to which such remuneration is payable or accrues, if the work from which the remuneration is derived (i) requires substantially less than full time as determined by generally prevailing standards, and (ii) is susceptible of performance at such times and under such circumstances as not to be inconsistent with the holding of normal full-time employment in another occupation.
(l)
(1) The term “benefits” (except in phrases clearly designating other payments) means the money payments payable to an employee as provided in this chapter, with respect to his unemployment or sickness.
(2) The term “statement of sickness” means a statement with respect to days of sickness of an employee, executed in such manner and form by an individual duly authorized pursuant to section 362(i) of this title to execute such statements, and filed as the Board may prescribe by regulations.
(m) The term “benefit year” means the twelve-month period beginning July 1 of any year and ending June 30 of the next year, except that a registration period beginning in June and ending in July shall be deemed to be in the benefit year ending in such month of June.
(n) The term “base year” means the completed calendar year immediately preceding the beginning of the benefit year.
(o) The term “employment office” means a free employment office operated by the Board, or designated as such by the Board pursuant to section 362(i) of this title.
(p) The term “account” means the railroad unemployment insurance account established pursuant to section 360 of this title in the unemployment trust fund.
(q) The term “fund” means the railroad unemployment insurance administration fund, established pursuant to section 361 of this title in the unemployment trust fund.
(r) The term “Board” means the Railroad Retirement Board.
(s) The term “United States”, when used in a geographical sense, means the States and the District of Columbia.
(t) The term “State” means any of the States or the District of Columbia.
(u) Any reference in this chapter to any other Act of Congress, including such reference in amendments to other Acts, includes a reference to such other Act as amended from time to time.
(June 25, 1938, ch. 680, § 1, 52 Stat. 1094; June 20, 1939, ch. 227, §§ 1–6, 20, 53 Stat. 845, 848; Aug. 13, 1940, ch. 664, §§ 1, 3, 54 Stat. 785, 786; Oct. 10, 1940, ch. 842, §§ 2–8, 54 Stat. 1094, 1095; Apr. 8, 1942, ch. 227, § 15, 56 Stat. 210; July 31, 1946, ch. 709, §§ 1, 2, 301–304, 60 Stat. 722, 735, 736; Oct. 30, 1951, ch. 632, § 26, 65 Stat. 691; Aug. 31, 1954, ch. 1164, pt. III, §§ 301–303, 68 Stat. 1041; Pub. L. 85–927, pt. II, § 201, Sept. 6, 1958, 72 Stat. 1782; Pub. L. 86–28, pt. III, § 301, May 19, 1959, 73 Stat. 30; Pub. L. 89–700, title II, § 201, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90–257, title II, § 201, Feb. 15, 1968, 82 Stat. 23; Pub. L. 90–624, § 3, Oct. 22, 1968, 82 Stat. 1316; Pub. L. 94–92, title I, § 1(a), (b), Aug. 9, 1975, 89 Stat. 461; Pub. L. 98–76, title IV, §§ 402(b), 403(b), 411(a)(1), title V, § 503(b), Aug. 12, 1983, 97 Stat. 434, 436, 441; Pub. L. 100–647, title VII, §§ 7101(a), (b), 7203(a), Nov. 10, 1988, 102 Stat. 3757, 3758, 3776; Pub. L. 104–88, title III, § 324(1), (2), Dec. 29, 1995, 109 Stat. 950.)
§ 352. Benefits
(a) Days for which benefits payable; determination of amount
(1)
(A)Payment of Unemployment Benefits.—
(i)Generally.—Except as otherwise provided in this subparagraph, benefits shall be payable to any qualified employee for each day of unemployment in excess of 4 during any registration period within a period of continuing unemployment.
(ii)Waiting period for first registration period.—Benefits shall be payable to any qualified employee for each day of unemployment in excess of 7 during that employee’s first registration period in a period of continuing unemployment if such period of continuing unemployment is the employee’s initial period of continuing unemployment commencing in the benefit year.
(iii)Strikes.—(I)Initial 14-day waiting period.—If the Board finds that a qualified employee has a period of continuing unemployment that includes days of unemployment due to a stoppage of work because of a strike in the establishment, premises, or enterprise at which such employee was last employed, no benefits shall be payable for such employee’s first 14 days of unemployment due to such stoppage of work.(II)Subsequent days of unemployment.—For subsequent days of unemployment due to the same stoppage of work, benefits shall be payable as provided in clause (i) of this subparagraph.(III)Subsequent periods of continuing unemployment.—If such period of continuing unemployment ends by reason of clause (v) but the stoppage of work continues, the waiting period established in clause (ii) shall apply to the employee’s first registration period in a new period of continuing unemployment based upon the same stoppage of work.
(iv)Definition of period of continuing unemployment.—Except as limited by clause (v), for the purposes of this subparagraph, the term “period of continuing unemployment” means—(I) a single registration period that includes more than 4 days of unemployment;(II) a series of consecutive registration periods, each of which includes more than 4 days of unemployment; or(III) a series of successive registration periods, each of which includes more than 4 days of unemployment, if each succeeding registration period begins within 15 days after the last day of the immediately preceding registration period.
(v)Special rule regarding end of period.—For purposes of applying clause (ii), a period of continuing unemployment ends when an employee exhausts rights to unemployment benefits under subsection (c) of this section.
(vi)Limit on amount of benefits.—No benefits shall be payable to an otherwise eligible employee for any day of unemployment in a registration period where the total amount of the remuneration (as defined in section 351(j) of this title) payable or accruing to him for days within such registration period exceeds the amount of the base year monthly compensation base. For purposes of the preceding sentence, an employee’s remuneration shall be deemed to include the gross amount of any remuneration that would have become payable to that employee but did not become payable because that employee was not ready or willing to perform suitable work available to that employee on any day within such registration period.
(B)Payment of Sickness Benefits.—
(i)Generally.—Except as otherwise provided in this subparagraph, benefits shall be payable to any qualified employee for each day of sickness after the 4th consecutive day of sickness in a period of continuing sickness but excluding 4 days of sickness in any registration period in such period of continuing sickness.
(ii)Waiting period for first registration period.—Benefits shall be payable to any qualified employee for each day of sickness in excess of 7 during that employee’s first registration period in a period of continuing sickness if such period of continuing sickness is the employee’s initial period of continuing sickness commencing in the benefit year. For the purposes of this clause, the first registration period in a period of continuing sickness is that registration period that first begins with 4 consecutive days of sickness and includes more than 4 days of sickness.
(iii)Definition of period of continuing sickness.—For the purposes of this subparagraph, a period of continuing sickness means—(I) a period of consecutive days of sickness, whether from 1 or more causes; or(II) a period of successive days of sickness due to a single cause without interruption of more than 90 consecutive days which are not days of sickness.
(iv)Special rule regarding end of period.—For purposes of applying clause (ii), a period of continuing sickness ends when an employee exhausts rights to sickness benefits under subsection (c) of this section.
(2) The daily benefit rate with respect to any such employee for such day of unemployment or sickness shall be in an amount equal to 60 per centum of the daily rate of compensation for the employee’s last employment in which he engaged for an employer in the base year, but not less than $12.70: Provided, however, That for registration periods beginning after June 30, 1975, but before July 1, 1976, such amount shall not exceed $24 per day of such unemployment or sickness, that for registration periods beginning after June 30, 1976, but before July 1, 1988, such amount shall not exceed $25 per day of such unemployment or sickness, that for registration periods beginning after June 30, 1988, but before July 1, 1989, such amount shall not exceed $30 per day of unemployment or sickness, and that for registration periods beginning after June 30, 1989, such amount shall not exceed the maximum daily benefit rate provided in paragraph (3) of this subsection. The daily rate of compensation referred to in this paragraph shall be determined by the Board on the basis of information furnished to the Board by the employee, his employer, or both.
(3) The maximum daily benefit rate computed by the Board under section 362(r)(2) of this title shall be the product of the monthly compensation base, as computed under section 351(i)(2) of this title for the base year immediately preceding the beginning of the benefit year, multiplied by 5 percent. If the maximum daily benefit rate so computed is not a multiple of $1, it shall be rounded down to the nearest multiple of $1.
(4) In computing benefits to be paid, days of unemployment shall not be combined with days of sickness in the same registration period.
(5)
(A) Notwithstanding paragraph (3), subsection (c)(1)(B), and any other limitation on total benefits in this chapter, for registration periods beginning on or after April 1, 2020, but on or before July 31, 2020, and for registration periods beginning after December 26, 2020, but on or before September 6, 2021, a recovery benefit shall be payable to a qualified employee with respect to any registration period in which the employee received unemployment benefits under paragraph (1)(A), and in any registration period in which the employee did not receive unemployment benefits due to the limitation in subsection (c)(1)(B) or due to reaching the maximum number of days of benefits in the benefit year beginning July 1, 2019, or July 1, 2020, or July 1, 2021, under subsection (c)(1)(A). No recovery benefits shall be payable under this section upon the exhaustion of the funds appropriated under subparagraph (B) for payment of benefits under this subparagraph. For registration periods beginning on or after April 1, 2020, but on or before July 31, 2020, the recovery benefit payable under this subparagraph shall be in the amount of $1,200. For registration periods beginning after December 26, 2020, but on or before September 6, 2021, the recovery benefit payable under this subparagraph shall be in the amount of $600.
(B) Out of any funds in the Treasury not otherwise appropriated, there are appropriated $425,000,000 to cover the cost of recovery benefits provided under subparagraph (A), to remain available until expended.
(b) Time of payments
(c) Maximum number of days for benefits
(1) Normal benefits
(A) Generally
(B) Limitation
(2) Extended benefits
(A) Generally
(B) Beginning date
(C) Termination when employee reaches age of 65
(D) Temporary increase in extended unemployment benefits
(i) Employees with 10 or more years of serviceSubject to clause (iii), in the case of an employee who has 10 or more years of service (as so defined), with respect to extended unemployment benefits—(I) subparagraph (A) shall be applied by substituting “330 days of unemployment” for “65 days of unemployment”; and(II) subparagraph (B) shall be applied by inserting “(or, in the case of unemployment benefits, 33 consecutive 14-day periods, except that no extended benefit period shall end before 20 consecutive 14-day periods after the date of enactment of the Continued Assistance for Unemployed Workers Act of 2020 1
1 See References in Text note below.
have elapsed)” after “7 consecutive 14-day periods”.(ii) Employees with less than 10 years of serviceSubject to clause (iii), in the case of an employee who has less than 10 years of service (as so defined), with respect to extended unemployment benefits, this paragraph shall apply to such an employee in the same manner as this paragraph would apply to an employee described in clause (i) if such clause had not been enacted and if—
(A) subparagraph (A) were applied by substituting “265 days of unemployment” for “65 days of unemployment”; and
(B) subparagraph (B) were applied by inserting “(or, in the case of unemployment benefits, 27 consecutive 14-day periods, except that no extended benefit period shall end before 20 consecutive 14-day periods after the date of enactment of the Continued Assistance for Unemployed Workers Act of 2020 1 have elapsed)” after “7 consecutive 14-day periods”.
(iii) Application
(iv) Treatment of certain calendar days
(v) Appropriation
(3) Accelerated benefits
(A) General rule
(B) Exception
(C) Determination of age
(d) Overpayment of benefits; recovery; liability of officers
(e) Assignment, taxation, garnishment, attachment, etc., of benefits
(f) Effect of payment of benefits for remunerable period; payment of surplus remuneration to Board
(g) Payment of accrued benefits upon death
(June 25, 1938, ch. 680, § 2, 52 Stat. 1096; June 20, 1939, ch. 227, §§ 7–9, 21, 53 Stat. 845, 848; Oct. 10, 1940, ch. 842, §§ 9–12, 54 Stat. 1095, 1096; July 31, 1946, ch. 709, §§ 305–307, 60 Stat. 736, 737; May 15, 1952, ch. 290, § 1, 66 Stat. 73; Aug. 31, 1954, ch. 1164, pt. III, § 304, 68 Stat. 1041; Aug. 12, 1955, ch. 869, § 4, 69 Stat. 716; Pub. L. 86–28, pt. III, §§ 302, 303(a), May 19, 1959, 73 Stat. 30; Pub. L. 89–700, title II, § 202, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90–257, title II, § 202, Feb. 15, 1968, 82 Stat. 23; Pub. L. 93–445, title IV, § 401, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–92, title I, § 1(c)–(e), Aug. 9, 1975, 89 Stat. 461, 462; Pub. L. 98–76, title IV, § 412(a), Aug. 12, 1983, 97 Stat. 436; Pub. L. 100–647, title VII, §§ 7101(c), 7201(a), Nov. 10, 1988, 102 Stat. 3758, 3774; Pub. L. 104–88, title III, § 324(3), Dec. 29, 1995, 109 Stat. 950; Pub. L. 104–251, §§ 2–5(b), Oct. 9, 1996, 110 Stat. 3161–3165; Pub. L. 111–5, div. B, title II, § 2006(a), Feb. 17, 2009, 123 Stat. 445; Pub. L. 111–92, § 9(a), Nov. 6, 2009, 123 Stat. 2988; Pub. L. 111–312, title V, § 505(a), Dec. 17, 2010, 124 Stat. 3308; Pub. L. 112–78, title II, § 202(a), Dec. 23, 2011, 125 Stat. 1283; Pub. L. 112–96, title II, § 2124(a), Feb. 22, 2012, 126 Stat. 167; Pub. L. 112–240, title V, § 504(a), Jan. 2, 2013, 126 Stat. 2344; Pub. L. 116–136, div. A, title II, §§ 2113, 2114(a), Mar. 27, 2020, 134 Stat. 334; Pub. L. 116–260, div. N, title II, §§ 232(a), 233(a), Dec. 27, 2020, 134 Stat. 1957; Pub. L. 117–2, title II, §§ 2901(a), 2902(a), Mar. 11, 2021, 135 Stat. 49.)
§ 353. Qualifying condition
An employee shall be a “qualified employee” if the Board finds that his compensation with respect to the base year will have been not less than 2.5 times the monthly compensation base for months in such base year as computed under section 351(i) of this title, and, if such employee has had no compensation prior to such year, that he will have had compensation with respect to each of not less than five months in such year.
(June 25, 1938, ch. 680, § 3, 52 Stat. 1097; June 20, 1939, ch. 227, § 10, 53 Stat. 845; Oct. 10, 1940, ch. 842, § 13, 54 Stat. 1097; July 31, 1946, ch. 709, § 308, 60 Stat. 737; May 15, 1952, ch. 290, § 2, 66 Stat. 73; Aug. 31, 1954, ch. 1164, pt. III, § 303, 68 Stat. 1041; Pub. L. 86–28, pt. III, § 304, May 19, 1959, 73 Stat. 31; Pub. L. 88–133, title III, § 301(a), Oct. 5, 1963, 77 Stat. 222; Pub. L. 90–257, title II, § 203, Feb. 15, 1968, 82 Stat. 24; Pub. L. 94–92, title I, § 1(f), Aug. 9, 1975, 89 Stat. 463; Pub. L. 98–76, title IV, § 411(a)(2), Aug. 12, 1983, 97 Stat. 436; Pub. L. 100–647, title VII, § 7202(a), Nov. 10, 1988, 102 Stat. 3776.)
§ 354. Disqualifying conditions
(a–1) Day of unemployment or day of sickness
There shall not be considered as a day of unemployment, or as a day of sickness, with respect to any employee—
(i) any of the seventy-five days beginning with the first day of any registration period with respect to which the Board finds that he knowingly made or aided in making or caused to be made any false or fraudulent statement or claim for the purpose of causing benefits to be paid;
(ii) any day in any period with respect to which the Board finds that he is receiving or will have received annuity payments under the Railroad Retirement Act of 1974 [45 U.S.C. 231 et seq.], or insurance benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.], or unemployment, maternity, or sickness benefits under an unemployment, maternity, or sickness compensation law other than this chapter, or any other social-insurance payments under any law: Provided, That if an employee receives or is held entitled to receive any such payments, other than unemployment, maternity, or sickness payments, with respect to any period which include days of unemployment or sickness in a registration period, after benefits under this chapter for such registration period will have been paid, the amount by which such benefits under this chapter will have been increased by including such days as days of unemployment or as days of sickness shall be recoverable by the Board: Provided further, That, if that part of any such payment or payments, other than unemployment, maternity, or sickness payments, which is apportionable to such days of unemployment or days of sickness is less in amount than the benefits under this chapter which, but for this paragraph, would be payable and not recoverable with respect to such days of unemployment or days of sickness, the preceding provisions of this paragraph shall not apply but such benefits under this chapter for such days of unemployment or days of sickness shall be diminished or recoverable in the amount of such part of such other payment or payments;
(iii) if he is paid a separation allowance, any of the days in the period beginning with the day following his separation from service and continuing for that number of consecutive fourteen-day periods which is equal, or most nearly equal, to the amount of the separation allowance divided (i) by ten times his last daily rate of compensation prior to his separation if he normally works five days a week, (ii) by twelve times such rate if he normally works six days a week, and (iii) by fourteen times such rate if he normally works seven days a week;
(a–2) Day of unemployment
(i)
(A) subject to the provisions of subdivision (B) hereof, any of the days in the period beginning with the day with respect to which the Board finds that he left work voluntarily, and continuing until he has been paid compensation of not less than $1,500 with respect to time after the beginning of such period and before 1989 or, if any part of such compensation is paid in a calendar year after 1988, not less than an amount that is equal to 2.5 times the monthly compensation base for months in such calendar year, as computed under section 351(i) of this title;
(B) if the Board finds that he left work voluntarily with good cause, the provisions of subdivision (A) shall not apply, with respect to him, to any day in a registration period if such period does not include any day which is in a period for which he could receive benefits under an unemployment compensation law other than this chapter, and he so certifies. Such certification shall, in the absence of evidence to the contrary, be accepted subject to the penalty provisions of section 359(a) of this title;
(ii) any of the thirty days beginning with the day with respect to which the Board finds that he failed, without good cause, to accept suitable work available on such day and offered to him, or to comply with instructions from the Board requiring him to apply for suitable work or to report, in person or by mail as the Board may require, to an employment office;
(iii) subject to the provisions of subsection (b) of this section, any day with respect to which the Board finds that his unemployment was due to a stoppage of work because of a strike in the establishment, premises, or enterprise at which he was last employed, and the Board finds that such strike was commenced in violation of the provisions of the Railway Labor Act [45 U.S.C. 151 et seq.] or in violation of the established rules and practices of a bona fide labor organization of which he was a member.
(b) Participation, interest, or financial assistance in labor dispute
The disqualification provided in subsection (a–2)(iii) of this section shall not apply if the Board finds that—
(i) the employee is not participating in or financing or directly interested in the strike which causes the stoppage of work: Provided, That payment of regular union dues shall not be construed to constitute financing a strike or direct interest in a strike within the meaning of this and the following paragraphs; and
(ii) he does not belong to a grade or class of workers of which, immediately before the commencement of the stoppage, there were members employed in the establishment, premises, or enterprise at which the stoppage occurs, any of whom are participating in or financing or directly interested in the dispute: Provided, That if separate types of work are commonly conducted in separate departments of a single enterprise, each such department shall, for the purposes of this subsection, be deemed to be a separate establishment, enterprise, or other premises.
(c) Unsuitable work
No work shall be deemed suitable for the purposes of subsection (a–2)(ii) of this section, and benefits shall not be denied under this chapter to any otherwise qualified employee for refusing to accept work if—
(i) the position offered is vacant due directly to a strike, lockout, or other labor dispute;
(ii) the remuneration, hours, or other conditions of work offered are substantially less favorable to the employee than those prevailing for similar work in the locality, or the rate of remuneration is less than the union wage rate, if any, for similar work in the locality;
(iii) as a condition of being employed he would be required to join a company union or to resign from or refrain from joining any bona fide labor organization;
(iv) acceptance of the work would require him to engage in activities in violation of law or which, by reason of their being in violation of reasonable requirements of the constitution, bylaws, or similar regulations of a bona fide labor organization of which he is a member, would subject him to expulsion from such labor organization; or
(v) acceptance of the work would subject him to loss of substantial seniority rights under any collective bargaining agreement between a railway labor organization, organized in accordance with the provisions of the Railway Labor Act [45 U.S.C. 151 et seq.], and any other employer.
(d) Factors in determination of suitable work
(e) Voluntarily leaving unsuitable work
(June 25, 1938, ch. 680, § 4, 52 Stat. 1098; June 20, 1939, ch. 227, § 11, 53 Stat. 846; Oct. 10, 1940, ch. 842, §§ 14–18, 54 Stat. 1097, 1098; July 31, 1946, ch. 709, §§ 309, 310, 60 Stat. 737, 738; Oct. 30, 1951, ch. 632, § 27, 65 Stat. 691; Pub. L. 85–927, pt. II, § 202, Sept. 6, 1958, 72 Stat. 1782; Pub. L. 86–28, pt. III, § 305, May 19, 1959, 73 Stat. 31; Pub. L. 88–133, title III, § 302(a), Oct. 5, 1963, 77 Stat. 222; Pub. L. 90–257, title II, § 204, Feb. 15, 1968, 82 Stat. 24; Pub. L. 93–445, title IV, § 402, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 98–76, title IV, § 411(a)(3), Aug. 12, 1983, 97 Stat. 436; Pub. L. 100–647, title VII, § 7101(d), Nov. 10, 1988, 102 Stat. 3758.)
§ 355. Claims for benefits
(a) Publication of Board’s regulations
(b) Findings, hearings, investigations, etc., by Board
(c) Hearing and review of decisions on claims
(1) Each qualified employee whose claim for benefits has been denied in whole or in part upon an initial determination with respect thereto upon a basis other than one which is reviewable pursuant to one of the succeeding paragraphs of this subsection, shall be granted an opportunity for a fair hearing thereon before a referee or such other reviewing body as the Board may establish or assign thereto. In any such case the Board or the person or reviewing body so established or assigned shall, by publication or otherwise, notify all parties properly interested of their right to participate in the hearing and of the time and place of the hearing.
(2) Any claimant whose claim for benefits has been denied in an initial determination with respect thereto upon the basis of his not being a qualified employee, and any claimant who contends that under an initial determination of his claim he has been awarded benefits at less than the proper rate, may appeal to the Board for the review of such determination. Thereupon the Board shall review the determination and for such review may designate one of its officers or employees to receive evidence and to report to the Board thereon together with recommendations. In any such case the Board or the person so designated shall, by publication or otherwise, notify all parties properly interested of their right to participate in the proceeding and, if a hearing is to be held, of the time and place of the hearing. At the request of any party properly interested the Board shall provide for a hearing, and may provide for a hearing on its own motion. The Board shall prescribe regulations governing the appeals provided for in this paragraph and for decisions upon such appeal.
(3) Any base-year employer of a claimant whose claim for benefits has been granted in whole or in part, either in an initial determination with respect thereto or in a determination after a hearing pursuant to paragraph (1), and who contends that the determination is erroneous for a reason or reasons other than a reason that is reviewable under paragraph (4), may appeal to the Board for review of such determination. Despite such an appeal, the benefits awarded shall be paid to such claimant, subject to recovery by the Board if and to the extent found on the appeal to have been erroneously awarded. The Board shall take such action as is appropriate to recover the amount of such benefits including if feasible adjustment in subsequent payments pursuant to the first two paragraphs of section 352(d) of this title. Upon an appeal, the Board shall review the determination appealed from and for such review may designate one of its officers or employees to receive evidence and report to the Board thereof together with recommendations. In any such case the Board or the person so designated shall, by publication or otherwise, notify all parties properly interested of their right to participate in the proceeding and, if a hearing is to be held, of the time and place of the hearing. At the request of any party properly interested the Board shall provide for a hearing, and may provide for a hearing on its own motion. The Board shall prescribe regulations governing the appeals provided for in this paragraph and for decisions upon such appeal.
(4) In any case in which benefits are awarded to a claimant in whole or in part upon the basis of pay earned in the service of a person or company found by the Board to be an employer as defined in this chapter but which denies that it is such an employer, such benefits awarded on such basis shall be paid to such claimant subject to a right of recovery of such benefits. The Board shall thereupon designate one of its officers or employees to receive evidence and to report to the Board on whether such benefits should be repaid. The Board may also designate one of its officers or employees to receive evidence and report to the Board whether or not any person or company is entitled to a refund of contributions or should be required to pay contributions under this chapter, regardless of whether or not any claims for benefits will have been filed upon the basis of service in the employ of such person or company, and shall follow such procedure if contributions are assessed and payment is refused or payment is made and a refund claimed upon the basis that such person or company is or will not have been liable for such contributions. In any such case the Board or the person so designated shall, by publication or otherwise, notify all parties properly interested of their right to participate in the proceeding and, if a hearing is to be held, of the time and place of the hearing. At the request of any party properly interested the Board shall provide for a hearing, and may provide for a hearing on its own motion. The Board shall prescribe regulations governing the proceedings provided for in this paragraph and for decisions upon such proceedings.
(5) Final decision of the Board in the cases provided for in the preceding three paragraphs shall be communicated to the claimant and to the other interested parties within fifteen days after it is made. Any properly interested party notified, as hereinabove provided, of his right to participate in the proceedings may obtain a review of any such decision by which he claims to be aggrieved or the determination of any issue therein in the manner provided in subsection (f) of this section with respect to the review of the Board’s decisions upon claims for benefits and subject to all provisions of law applicable to the review of such decisions. Subject only to such review, the decision of the Board upon all issues determined in such decision shall be final and conclusive for all purposes and shall conclusively establish all rights and obligations, arising under this chapter, of every party notified as hereinabove provided of his right to participate in the proceedings.
(6) For purposes of this subsection and subsections (d) and (f), any base-year employer of the claimant is a properly interested party.
(7) Any issue determinable pursuant to this subsection and subsection (f) of this section shall not be determined in any manner other than pursuant to this subsection and subsection (f).
(d) Decisions of reviewing bodies; review and finality
(e) Application of rules of evidence in law and equity; notice of findings
(f) Review of final decision of Board by Courts of Appeals; costs
(g) Finality of Board decisions
(h) Benefits payable prior to final decision of Board
(i) Fees for presenting claims; penalties
(June 25, 1938, ch. 680, § 5, 52 Stat. 1099; Oct. 10, 1940, ch. 842, §§ 19, 20, 54 Stat. 1098; July 31, 1946, ch. 709, §§ 311–316, 60 Stat. 738; June 25, 1948, ch. 646, §§ 1, 32(a), 62 Stat. 870, 991; May 24, 1949, ch. 139, § 127, 63 Stat. 107; Pub. L. 85–791, § 23, Aug. 28, 1958, 72 Stat. 948; Pub. L. 97–35, title XI, § 1128(a), Aug. 13, 1981, 95 Stat. 641; Pub. L. 98–620, title IV, § 402(47), Nov. 8, 1984, 98 Stat. 3360; Pub. L. 100–647, title VII, § 7104(a)–(c), Nov. 10, 1988, 102 Stat. 3771.)
§ 355a. Acceptance of claims for benefits
Whenever there is duly tendered to the Board, by any person, any claim for unemployment compensation pursuant to the Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.], such claim shall be accepted by the Board without delay and appropriate administrative action for the allowance or disallowance of such claim shall be taken by the Board at the earliest practicable time.
(June 29, 1956, ch. 477, title V, § 501, 70 Stat. 437.)
§ 356. Returns of compensation; conclusiveness; failure to make
Employers shall file with the Board, in such manner and at such times as the Board by regulations may prescribe, returns of compensation of employees, and, if the Board shall so require, shall distribute to employees annual statements of compensation: Provided, That no returns shall be required of employers which would duplicate information contained in similar returns required under any other Act of Congress administered by the Board. The Board’s record of the compensation so returned shall, for the purpose of determining eligibility for and the amount of benefits, be conclusive as to the amount of compensation paid to an employee during the period covered by the return, and the fact that the Board’s records show that no return was made of the compensation claimed to have been paid to an employee during a particular period shall, for the purposes of determining eligibility for and the amount of benefits, be taken as conclusive that no compensation was paid to such employee during that period, unless the error in the amount of compensation in the one case, or failure to make or record return of the compensation in the other case, is called to the attention of the Board within eighteen months after the date on which the last return covering any portion of the calendar year which includes such period is required to have been made.
(June 25, 1938, ch. 680, § 6, 52 Stat. 1101; June 20, 1939, ch. 227, § 12, 53 Stat. 847; Oct. 10, 1940, ch. 842, § 21, 54 Stat. 1099; July 31, 1946, ch. 709, § 317, 60 Stat. 739; Pub. L. 89–700, title II, § 203, Oct. 30, 1966, 80 Stat. 1087.)
§ 357. Free transportation
It shall not be unlawful for carriers to furnish free transportation to employees qualified for benefits or serving waiting periods under this chapter.
(June 25, 1938, ch. 680, § 7, 52 Stat. 1102.)
§ 358. Contributions
(a) Employer contribution
(1) In general
(A) General rule
(i) Contribution rate generally
(ii) Multiple employer limitationIf compensation is paid to an employee by more than one employer in any calendar month—(I) the contributions required by this subsection shall not apply to any amount of the aggregate compensation paid to such employee by all such employers in such calendar month which is in excess of such monthly compensation base; and(II) each employer (other than a subordinate unit of a national-railway-labor-organization employer) shall be liable for that portion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him to such employee bears to the total compensation paid in such month by all such employers to such employee.
In the event that the compensation paid by such employers to the employee in such month is less than such monthly compensation base, each subordinate unit of a national-railway-labor-organization employer shall be liable for such portion of any additional contribution as the compensation paid by such employer to such employee in such month bears to the total compensation paid by all such employers to such employee in such month.
(B) Transitional rule
(i) 1st, 2d, and 3d calendar years
(ii) 4th calendar yearWith respect to compensation paid in calendar year 1991, the contribution rate shall be the smaller of—(I) the maximum contribution limit computed under paragraph (20); or(II) the percentage computed pursuant to the following formula:
2A+B | |||
R= | ——— | ||
3 |
(iii) 5th calendar yearWith respect to compensation paid in calendar year 1992, the contribution rate shall be the smaller of—(I) the maximum contribution limit computed under paragraph (20); or(II) the percentage computed pursuant to the following formula:
A+2C | |||
R= | ——— | ||
3 |
(iv) Meaning of symbolsFor purposes of the formulas in clauses (ii) and (iii)—(I) “R” is the applicable contribution rate expressed as a percentage for months in the calendar year;(II) “A” is the contribution rate determined under clause (i);(III) “B” is the percentage rate for the employer, as determined under subparagraph (C), for calendar year 1991; and(IV) “C” is the percentage rate for the employer, as determined under subparagraph (C), for calendar year 1992.
(v) Special rule for certain computationsFor purposes of computing B and C in such formulas—(I) the percentage rate computed under subparagraph (C), if more than the maximum contribution limit computed under paragraph (20) shall not be reduced to that limit; and(II) any computations which under subparagraph (C) are to be made on the basis of a 4-quarter or a 12-quarter period ending on a given June 30 shall be made on the basis of a period beginning on January 1, 1990, and ending on that June 30, and the amount so computed shall be increased to an amount that bears the same ratio to the amount so computed as 4 or 12, as appropriate, bears to the number of calendar quarters in the period on which the computation was based.
(vi) Special transition rule for public commuter railroads
(C) Experience-rated contributionsWith respect to compensation paid in a calendar year that begins after December 31, 1992, the contribution rate for each employer shall be determined as follows:
(i) Step 1
(ii) Step 2
(iii) Step 3
(iv) Step 4
(v) Step 5
(vi) Step 6
(vii) Step 7
(viii) Step 8
(D) New-employer contribution ratesNotwithstanding subparagraphs (B) and (C), the contribution rate applicable to a new employer who does not become subject to this chapter until after December 31, 1989, shall be determined as follows:
(i) 1st calendar yearWith respect to compensation paid in calendar months before the end of the first full calendar year in which the employer is subject to this chapter, the contribution rate shall be the average contribution rate paid by all employers during the 3 calendar years preceding the calendar year before the calendar year in which the compensation is paid. The average contribution rate shall be determined—(I) by dividing the aggregate contributions paid by all employers under this subsection in those 3 calendar years by the aggregate compensation with respect to which such contributions were paid; and(II) by multiplying the resulting ratio as computed to 4 decimal points by 100.
(ii) 2d calendar yearWith respect to compensation paid in calendar months in the next calendar year, the contribution rate shall be the smaller of—(I) the maximum contribution limit computed under paragraph (20); or(II) the percentage rate computed pursuant to the following formula:
2(A2)+B | |||||
R= | A | ———— | | ||
3 |
(iii) 3d calendar yearWith respect to compensation paid in calendar months in the third full calendar year in which the employer is subject to the coverage of this chapter, the contribution rate shall be the smaller of—(I) the maximum contribution limit computed under paragraph (20); or(II) the percentage rate computed pursuant to the following formula:
A3+2C | |||
R= | ——— | ||
3 |
(iv) Subsequent calendar years
(v) Meaning of symbolsFor purposes of the formulas in clauses (ii) and (iii)—(I) “R” is the applicable contribution rate expressed as a percentage for months in the calendar year;(II) “A1” is the contribution rate determined under clause (i) for such employer’s first full calendar year;(III) “A2” is the contribution rate which would have been determined under clause (i) if the employer’s second calendar year had been its first full calendar year;(IV) “A3” is the contribution rate which would have been determined under clause (i) if the employer’s third calendar year had been such employer’s first full calendar year;(V) “B” is the contribution rate for the employer as determined under subparagraph (C) for the employer’s second full calendar year; and(VI) “C” is the contribution rate for the employer as determined under subparagraph (C) for the employer’s third full calendar year.
(vi) Special rule for certain computationsFor purposes of computing B and C in such formulas—(I) the percentage rate computed under subparagraph (C), shall not be reduced under clause (viii) of that subparagraph; and(II) any computations which under subparagraph (C) are to be made on the basis of a 4-quarter or 12-quarter period ending on a given June 30 shall be made on the basis of a period commencing with the first day of the first calendar quarter that begins after the date on which the employer first commenced paying compensation subject to this chapter and ending on that June 30, and the amount so computed shall be increased to an amount that bears the same ratio to the amount so computed as 4 or 12, as appropriate, bears to the number of calendar quarters in the period on which the computation was based.
(2) Benefit ratio
(3) 3-year compensation base
(4) Reserve ratio
(5) 1-year compensation base
(6) Reserve balance
(7) Cumulative benefit balanceAn employer’s cumulative benefit balance as of any given June 30 shall be determined by adding—
(A) the net amount of the benefits charged to the employer under paragraph (15) on or after January 1, 1990; and
(B) the cumulative amount of the employer’s unallocated charges for the same period, if any, as computed under paragraph (9).
(8) Net cumulative contribution balanceAn employer’s net cumulative contribution balance as of any given June 30 shall be determined as follows:
(A) Step 1Compute the sum of
(i) all contributions paid by the employer pursuant to this subsection;
(ii) that portion of the tax imposed under section 3321(a) of title 26 that is attributable to the surtax rate under section 516(b) of the Railroad Unemployment Insurance and Retirement Improvement Act of 1988; 2
2 See References in Text note below.
and(iii) any taxes paid by the employer pursuant to section 3321(a) of title 26 (after the outstanding balance of loans made under section 360(d) of this title before October 1, 1985, plus interest, have been paid);
on or after January 1, 1990.
(B) Step 2
(C) Step 3
(9) Unallocated charge
(10) System unallocated charge balanceThe system unallocated charge balance as of any given June 30 shall be determined as follows:
(A) Step 1
(B) Step 2
(C) Step 3
(D) Step 4
(E) Step 5
(F) Step 6
(G) Step 7
(11) System compensation base
(12) Pooled credit ratioThe pooled credit ratio, if any, for a calendar year shall be determined as follows:
(A) Step 1
(B) Step 2
(13) Pooled charge ratioThe pooled charge ratio, if any, for a calendar year shall be determined as follows:
(A) Step 1With respect to each employer whose contribution rate for that calendar year as computed through step 6 under paragraph (1)(C) was greater than the maximum contribution limit computed under paragraph (20), multiply the employer’s 1-year compensation base as of the preceding June 30, as computed in accordance with paragraph (5), by the difference between—
(i) the percentage rate determined under subparagraph (B), (C), or (D) of paragraph (1) before the reduction to the maximum contribution limit; and
(ii) the maximum contribution limit.
(B) Step 2
(C) Step 3
(D) Step 4
(14) Surcharge rateThe surcharge rate for a calendar year, if any, shall be determined as follows:
(A) Step 1
(B) Step 2
(i) If the balance to the credit of the account is less than the greater of the amounts referred to in the 2nd sentence of step 1 but is equal to or more than the greater of $50,000,000 or of the amount that bears the same ratio to $50,000,000 as the system compensation base as of that June 30 bears to the system compensation base as of June 30, 1991, then the surcharge rate for the calendar year shall be 1.5 percent.
(ii) If the balance to the credit of the account is less than the greater of the amounts referred to in the clause (i), but greater than or equal to zero, then the surcharge rate for the calendar year shall be 2.5 percent.
(iii) If the balance to the credit of the account is less than zero, the surcharge rate for the calendar year shall be 3.5 percent.
(15) Chargeable benefits
(A) In general
(B) Adjustments
(C) Multiple employers
(i) In generalAll benefits paid to an employee who had more than 1 base-year employer shall be charged to the cumulative benefit balances of the employee’s base year employers—(I) in reverse chronological order of the employee’s employment with each such employer in the base year if the employer at the time of the claim was the last base year employer, and the amount charged to each employer shall not exceed the compensation paid by that employer to the employee in the base year; and(II) in all other cases, in the same ratio as the compensation paid to such employee by the employer bears to the total of such compensation paid to such employees by all such employers in the base year.
(ii) Special rule for employer with cancelled balances
(16) Defunct employer
(17) Individual employer record
(A) In general
(B) Definition
(18) Joint employer records
(19) Mergers, consolidations, or other changes in employer identity
(A) With other employers
(B) With nonemployers
(C) Sale of assets
(D) Reincorporation
(E) Abandonment
(20) Maximum contribution limit
(21) Special rules for certain computations under paragraph (1)(C)
(A) Any computation that is to be made under paragraph (1)(C) on the basis of a 12-quarter period ending on a given June 30 shall be made on the basis of a period—
(i) beginning on the later of—(I)January 1, 1990;(II) the first day of the first calendar quarter that begins after the date on which the employer first began to pay compensation subject to this chapter; or(III) July 1 of the third calendar year preceding that June 30; and
(ii) ending on that June 30.
(B) The amount computed under subparagraph (A) shall be increased to an amount that bears the same ratio to the amount so computed as 12 bears to the number of calendar quarters on which the computation is based.
(b) Employee representative contribution
(c) Board proclamation of balance
(1) In generalNot later than October 15, 1990, and October 15 of each year thereafter the Board shall proclaim—
(A) the balance to the credit of the account as of the preceding June 30 for purposes of paragraphs (12) and (14) of subsection (a);
(B) the balance of any advances to the account under section 360(d) of this title after September 30, 1985, that has not been repaid with interest as provided in such section as of September 30 of that year;
(C) the system compensation base as of that June 30 as computed in accordance with paragraph (11) of that subsection;
(D) the system unallocated charge balance as of that June 30, as computed in accordance with paragraph (10) of that subsection; and
(E) the pooled credit ratio, the pooled charge ratio, and the surcharge rate, if any, as determined under paragraph (12), (13), or (14) of that subsection and applicable in the following calendar year.
(2) Publication of notice
(d) Notifications by Board
(1) Not later than the last day of any calendar quarter that begins after March 31, 1990, the Board shall notify each employer and employee representative of its net cumulative contribution balance and cumulative benefit balance as of the end of the preceding calendar quarter, as computed in accordance with paragraphs (7) and (8) of subsection (a) as of the last day of such preceding calendar quarter rather than as of a given June 30 if such last day is not a June 30.
(2) Not later than October 15, 1990, and October 15 of each year thereafter, the Board shall notify each employer and employee representative of its benefit ratio, reserve ratio, 1-year compensation base, 3-year compensation base, unallocated charge, and reserve balance as of the preceding June 30 as computed in accordance with paragraphs (2), (3), (4), (5), (6), and (9) of subsection (a), and of the contribution rate applicable to the employer or employee representative in the following calendar year as computed under paragraphs (1)(B), (C), or (D) of that subsection.
(e) Information to verify accuracy to be made available
(f) Fractional parts of a cent
(g) Adjustments for improper payments
(h) Refunding overpayment; collecting underpayment
(i) Collection and deposit of contributions
(j) Time for payment; failure to pay promptly
(k) Application of other laws; authority of Board
(June 25, 1938, ch. 680, § 8, 52 Stat. 1102; July 31, 1946, ch. 709, § 318, 60 Stat. 739; June 23, 1948, ch. 608, §§ 4, 5(a), 6, 62 Stat. 577, 578; Aug. 31, 1954, ch. 1164, pt. III, §§ 305, 306, 68 Stat. 1042; Pub. L. 85–927, pt. II, § 203, Sept. 6, 1958, 72 Stat. 1782; Pub. L. 86–28, pt. III, §§ 306, 307, May 19, 1959, 73 Stat. 32; Pub. L. 88–133, title III, §§ 303(a), 304, Oct. 5, 1963, 77 Stat. 222, 223; Pub. L. 89–700, title II, § 204, title III, § 301(i), (ii), Oct. 30, 1966, 80 Stat. 1087, 1088; Pub. L. 94–92, title I, § 1(g), (h), Aug. 9, 1975, 89 Stat. 463; Pub. L. 97–35, title XI, § 1128(b), Aug. 13, 1981, 95 Stat. 641; Pub. L. 98–76, title V, § 503(a), Aug. 12, 1983, 97 Stat. 440; Pub. L. 100–647, title VII, §§ 7102(a)–(d), 7103(a), Nov. 10, 1988, 102 Stat. 3759–3770; Pub. L. 101–322, § 8(a), July 6, 1990, 104 Stat. 297.)
§ 359. Penalties
(a) Failure to make report or furnish information; false or fraudulent statement or claim
(b) Agreement by employee to bear employer’s contribution
(c) Punishments not specifically provided
(d) Payment and disposition of fines or penalties
(June 25, 1938, ch. 680, § 9, 52 Stat. 1103.)
§ 360. Railroad unemployment insurance account
(a) Funds constituting account; availability for benefits or refunds
(b) Payment of benefits or refunds
(c) Annual report to Congress
(d) Transfer and retransfer of funds; interest
(June 25, 1938, ch. 680, § 10 (less (e)–(g)), 52 Stat. 1104; June 20, 1939, ch. 227, § 13, 53 Stat. 848; 1940 Reorg. Plan No. III, § 1(a)(1), eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231; June 23, 1948, ch. 608, § 7, 62 Stat. 578; Pub. L. 86–28, pt. III, § 308(a), May 19, 1959, 73 Stat. 32; Pub. L. 88–133, title III, § 305, Oct. 5, 1963, 77 Stat. 223; Pub. L. 89–700, title II, § 205, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90–257, title II, § 205, Feb. 15, 1968, 82 Stat. 24; Pub. L. 93–445, title IV, § 403, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–92, title I, § 1(i), Aug. 9, 1975, 89 Stat. 464; Pub. L. 98–76, title III, § 302, Aug. 12, 1983, 97 Stat. 432; Pub. L. 99–107, § 4, Sept. 30, 1985, 99 Stat. 479; Pub. L. 99–155, § 2(c), Nov. 14, 1985, 99 Stat. 814; Pub. L. 99–181, § 3, Dec. 13, 1985, 99 Stat. 1172; Pub. L. 99–189, § 3, Dec. 18, 1985, 99 Stat. 1184; Pub. L. 99–272, title XIII, § 13302, Apr. 7, 1986, 100 Stat. 327; Pub. L. 100–647, title VII, § 7103(b)(1), Nov. 10, 1988, 102 Stat. 3770; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)
§ 361. Railroad unemployment insurance administration fund
(a) Maintenance of account; amounts constituting fund
(b) Authorization of appropriations; advance of sums; repayment
(c) Availability for administrative expenses
(d) Transfer of excess to insurance account
(June 25, 1938, ch. 680, § 11, 52 Stat. 1105; June 20, 1939, ch. 227, §§ 14, 15, 53 Stat. 848; Oct. 10, 1940, ch. 842, § 22, 54 Stat. 1099; June 23, 1948, ch. 608, § 8, 62 Stat. 578; Pub. L. 85–927, pt. II, § 205, Sept. 6, 1958, 72 Stat. 1783; Pub. L. 89–700, title II, § 205, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 93–445, title IV, § 404, Oct. 16, 1974, 88 Stat. 1359; Pub. L. 94–92, title I, § 1(j), Aug. 9, 1975, 89 Stat. 464; Pub. L. 94–273, § 2(22), Apr. 21, 1976, 90 Stat. 376; 1978 Reorg. Plan No. 2, § 102, eff. Jan. 1, 1979, 43 F.R. 36037, 92 Stat. 3783; Pub. L. 100–647, title VII, § 7103(b)(2), Nov. 10, 1988, 102 Stat. 3770.)
§ 362. Duties and powers of Board
(a) Witnesses; subpenas, service, fees, etc.
(b) Enforcement of subpenas by courts; contempts; service of orders, writs, or processes
(c) Repealed. Pub. L. 91–452, title II, § 239, Oct. 15, 1970, 84 Stat. 930
(d) Information as confidential
(e) Certification of claims; authorization of employee to make payments; bond
(f) Cooperation with other agencies administering unemployment or sickness compensation laws; agreements
(g) Benefits also subject to a State law; mutual reimbursement
(h) Assistance from employers and labor organizations; compensation
(i) Free employment offices; registration of unemployed; statements of sickness; reemployment
(j) Advisory councils; members’ remuneration
(k) Reduction of unemployment; training and reemployment of unemployed employees, etc.
(l) Necessary and incidental powers; employees of Board, employment, remuneration, civil-service laws, registration of unemployed, and detail
(m) Delegation of powers
(n) Sickness benefits; examinations; information and reports; contracts and expenses for examinations
(o) Liability of third party for sickness; reimbursement of Board
(p) Disqualification to execute statements of sickness or receive fees
(q) Investigations and research with respect to accidents and disabilities
(r) Duty of Board to make certain computations
(1) Compensation base
On or before December 1, 1988, and on or before December 1 of each year thereafter, the Board shall compute—
(A) in accordance with section 351(i) of this title, the monthly compensation base which shall be applicable with respect to months in the next succeeding calendar year; and
(B) the amounts described in section 351(k) of this title, section 352(c) of this title, section 353 of this title, and section 354(a–2)(i)(A) of this title that are related to changes in the monthly compensation base.
(2) Maximum daily benefit rate
(3) Notice in Federal Register and to employers
(June 25, 1938, ch. 680, § 12, 52 Stat. 1107; June 20, 1939, ch. 227, § 16, 53 Stat. 848; Oct. 10, 1940, ch. 842, §§ 23, 24, 54 Stat. 1099; July 31, 1946, ch. 709, §§ 319–323, 60 Stat. 739, 740; June 25, 1948, ch. 646, §§ 1, 32(b), 62 Stat. 878, 895, 991; May 24, 1949, ch. 139, § 127, 63 Stat. 107; Oct. 28, 1949, ch. 782, title II, § 202(29), title XI, § 1106(a), 63 Stat. 956, 972; Aug. 12, 1955, ch. 869, § 6, 69 Stat. 716; Pub. L. 85–927, pt. II, § 206, Sept. 6, 1958, 72 Stat. 1783; Pub. L. 86–507, § 1(37), June 11, 1960, 74 Stat. 202; Pub. L. 89–700, title II, § 206, Oct. 30, 1966, 80 Stat. 1087; Pub. L. 90–257, title II, § 206, Feb. 15, 1968, 82 Stat. 25; Pub. L. 91–452, title II, § 239, Oct. 15, 1970, 84 Stat. 930; Pub. L. 93–445, title IV, § 405, Oct. 16, 1974, 88 Stat. 1359; 1978 Reorg. Plan No. 2, § 102, eff. Jan. 1, 1979, 43 F.R. 36037, 92 Stat. 3783; Pub. L. 100–647, title VII, §§ 7101(e), 7104(d), (e), Nov. 10, 1988, 102 Stat. 3758, 3772.)
§ 363. Exclusiveness of provisions; transfers from State unemployment compensation accounts to railroad unemployment insurance account
(a) Omitted
(b) Effect on State unemployment compensation laws
(c) Determination of “preliminary amount” for States
(d) Withholding amounts from certification to States; transfers to railroad unemployment compensation account
(e) Transfers and withdrawals, effect upon social security provisions
(f) Payments to railroad unemployment insurance account; transfers from unemployment trust fund of States
(June 25, 1938, ch. 680, § 13(b)–(f), 52 Stat. 1110; June 20, 1939, ch. 227, § 17, 53 Stat. 848; July 2, 1940, ch. 530, 54 Stat. 741; June 30, 1942, ch. 463, 56 Stat. 465; July 31, 1946, ch. 709, § 324, 60 Stat. 741; Pub. L. 90–257, title II, § 207, Feb. 15, 1968, 82 Stat. 25.)
§ 363a. Refunds of State unemployment contributions by employees; amount; application period; definitions
(a) Notwithstanding any other provision of law, in any case where an employee amount (as hereinafter defined) was paid from a State unemployment fund to the Unemployment Trust Fund, an aggregate amount equal thereto shall be paid from the Unemployment Trust Fund, as refunds, to employees who paid into the State fund the contributions upon which such payment into the Unemployment Trust Fund was based, except that in case any such employee is deceased, payment shall be made to his estate; and the payment so made in the case of any employee shall be in proportion to the contributions paid by such employee into the State fund: Provided, That payment in any such case shall be made only if application therefor is made to the Railroad Retirement Board within two years after August 2, 1946.
(b) As used in this section—
(1) The term “employee amount” means any amount paid from a State unemployment fund to the Unemployment Trust Fund which would not have been required to be paid, under the provisions of section 363(c) of this title, if said section had not required payment of amounts based on contributions collected from employees.
(2) The term “Unemployment Trust Fund” means the fund established by section 1104 of title 42.
(3) The term “employees” has the same meaning as in the Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.].
(Aug. 2, 1946, ch. 743, 60 Stat. 806; Aug. 6, 1947, ch. 509, 61 Stat. 793.)
§ 364. District of Columbia account, transfer of funds to railroad unemployment insurance account
The Secretary of the Treasury is authorized and directed to transfer from the account of the District of Columbia in the unemployment trust fund to the railroad unemployment insurance account in the unemployment trust fund, an amount equal to the “preliminary amount” and an amount equal to the “liquidating amount”, whenever such amounts, respectively, have been determined, with respect to the District of Columbia, pursuant to section 363 of this title.
(June 25, 1938, ch. 680, § 14(b), 52 Stat. 1113.)
§ 365. Omitted
§ 366. Separability
If any provision of this chapter or the application there of to any person or circumstance is held invalid, the application of such provision to other persons or circumstances, and the remainder of this chapter shall not be affected thereby.
(June 25, 1938, ch. 680, § 16, 52 Stat. 1113.)
§ 366a. Effect of Internal Revenue Code
The provisions of the Railroad Unemployment Insurance Act, as herein amended, shall be in full force and effect notwithstanding the enactment of the Internal Revenue Code.
(June 20, 1939, ch. 227, § 22, 53 Stat. 848.)
§ 367. Short title
This chapter may be cited as the “Railroad Unemployment Insurance Act”.
(June 25, 1938, ch. 680, § 17, 52 Stat. 1113.)
§ 368. Repealed. Pub. L. 104–251, § 5(c), Oct. 9, 1996, 110 Stat. 3165
§ 369. Annual report
On or before July 1 of 1989, and of each calendar year thereafter, the Railroad Retirement Board shall submit to the Congress a report on the financial status of the railroad unemployment insurance system under various economic and employment assumptions. Such report shall include any recommendation for financing changes which might be advisable, including any adjustment the Railroad Retirement Board recommends regarding the rates of employer contributions.
(Pub. L. 100–647, title VII, § 7105, Nov. 10, 1988, 102 Stat. 3772.)