Title 45 — RailroadsRelease 119-73
§231h Returns of compensation; conclusiveness
Title 45 › Chapter CHAPTER 9— - RETIREMENT OF RAILROAD EMPLOYEES › Subchapter SUBCHAPTER IV— - RAILROAD RETIREMENT ACT OF 1974 › § 231h
Summary
Employers must file reports with the Board, in the form and at the times the Board requires, showing how much they paid employees. The Board can also make employers give employees copies of those reported amounts. The Board’s records are final about pay for each reported period, and if no report shows for a period that will be treated as no pay unless someone tells the Board about the mistake or missing report within four years after the report was due.
Full Legal Text
Title 45, §231h
Railroads — Source: USLM XML via OLRC
Employers shall file with the Board, in such manner and form and at such times as the Board by rules and regulations may prescribe, returns of compensation of employees, and, if the Board shall so require, shall furnish employees with statements of their compensation as reported to the Board. The Board’s record of the compensation so returned shall be conclusive as to the amount of compensation paid to an employee during each 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 be taken as conclusive that no compensation was paid to such employee during that period, unless the error in the amount of compensation returned in the one case, or the failure to make return of the compensation in the other case, is called to the attention of the Board within four years after the day on which return of the compensation was required to be made.
Reference
Citations & Metadata
Citation
45 U.S.C. § 231h
Title 45 — Railroads
Last Updated
Apr 6, 2026
Release point: 119-73