Title 45, RailroadsRelease 119-102
§356 Returns of Compensation; Conclusiveness; Failure to Make
Title 45 › CHAPTER 11 — RAILROAD UNEMPLOYMENT INSURANCE › § 356
Summary
Employers must file pay reports with the Board when and how the Board requires. The Board may also require yearly pay statements. Employers do not have to file reports that would repeat information already filed under another federal law the Board manages. The Board’s records of reported pay are final for deciding benefits, unless an error or missing report is notified to the Board within 18 months after the deadline for the last return covering that calendar year.
Full Legal Text
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.
Legislative History
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.
Reference
Citations & Metadata
Citation
45 U.S.C. § 356
Title 45, Railroads
Last Updated
Aug 21, 2026
Release point: 119-102