20 CFR Part 345
PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
- PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
- Chapter II—Railroad Retirement Board › Subchapter C—Regulations Under the Railroad Unemployment Insurance Act
- Subpart A—General Provisions and Definitions
- § 345.101 Requirement for contribution.
- § 345.102 Multiple employer limitation.
- § 345.103 Rate of contribution.
- § 345.104 Employees and employee representatives not liable.
- § 345.105 Definitions.
- Subpart B—Reporting and Collecting Contributions
- § 345.110 Reports of compensation of employees.
- § 345.111 Contribution reports.
- § 345.112 Final contribution reports.
- § 345.113 Execution of contribution reports.
- § 345.114 Prescribed forms for contribution reports.
- § 345.115 Place and time for filing contribution reports.
- § 345.116 Payment of contributions.
- § 345.117 When fractional part of cent may be disregarded.
- § 345.118 Adjustments.
- § 345.119 Refunds.
- § 345.120 Assessment and collection of contributions or underpayments of contributions.
- § 345.121 Jeopardy assessment.
- § 345.122 Interest.
- § 345.123 Penalty for delinquent or false contribution reports.
- § 345.124 Right to appeal the amount of a contribution, interest, or penalty.
- § 345.125 Records.
- § 345.126 Liens.
- Subpart C—Individual Employer Records
- § 345.201 Individual employer record defined.
- § 345.202 Consolidated employer records.
- § 345.203 Merger or combination of employers.
- § 345.204 Sale or transfer of assets.
- § 345.205 Reincorporation.
- § 345.206 Abandonment.
- § 345.207 Defunct employer.
- § 345.208 System records.
- Subpart D—Contribution Rates
- § 345.301 Introduction.
- § 345.302 Definition of terms and phrases used in experience-rating.
- § 345.303 Computation of rate.
- § 345.304 New-employer contribution rates.
- § 345.305 Notification and proclamations.
- § 345.306 Availability of information.
- § 345.307 Rate protest.
- Subpart E—Benefit Charging
- § 345.401 General rule.
- § 345.402 Strikes or work stoppages.
- § 345.403 Multiple base year employers.
- § 345.404 Adjustments.
- § 345.405 Notices to base year employers.
- § 345.406 Defunct employer.