§356 — Title 45 Railroads | U.S. Code

Summary

Employers must send reports to the Board about what they paid workers, in the form and on the schedule the Board sets. If the Board asks, employers must also give workers a yearly pay statement. Employers do not have to repeat information already filed under another federal law the Board runs. The Board’s pay records are final when deciding benefit eligibility and amounts. If records show no report for a time, that will count as proof no pay was made unless the employer tells the Board about the mistake within 18 months after the last report for that calendar year was due.

Title 45, §356

Railroads — Source: USLM XML via OLRC

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.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1966—Pub. L. 89–700 struck out provisions which required returns of compensation of employees to be under oath. 1946—Act

July 31, 1946, changed references to compensation earned by an employee to refer to compensation paid to an employee. 1940—Act Oct. 10, 1940, inserted provisions relating to conclusiveness of returns for purpose of determining eligibility for and amount of benefits, and struck out requirements that returns relate to monthly compensation and that distributed statements of compensation be prepared by Board. 1939—Act

June 20, 1939, struck out requirement that return shall be in form required by Board, inserted proviso relating to return containing duplicative information, and substituted provisions relating to conclusiveness of returns not questioned within eighteen months after last return is filed, for provisions relating to conclusiveness of returns not questioned within four years after last date on which return was required to be made.

Statutory Notes and Related Subsidiaries

Effective Date

of 1946 AmendmentAmendment by act

July 31, 1946, effective

July 31, 1946, see section 401 of act

July 31, 1946.

Effective Date

of 1940 AmendmentFor

Effective Date

of amendment by act Oct. 10, 1940, see section 1 of act Oct. 10, 1940, set out as a note under section 351 of this title.

§356 Returns of compensation; conclusiveness; failure to make

Summary

Title 45, §356

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Citations & Metadata