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FEDERAL REGISTER, Thursday, October 26, 1939

4371

authority to institute and prosecute, and required to file a separate contribution re Stat. 1102, 1107; 45 U.S.C. Sup. IV, 358, the function of instituting and prosecut port, and consolidated contribution re 362
345.08 Prescribed forms for em ing, criminal proceedings, shall, with re ports of parent and subsidiary corpora ployers contribution reports. Each em spect to the contributions required by tions are not permitted.
Contribution reports of employers who ployers contribution report, together this Act, be vested in and exercised by the Board or such officers and employees are required by State laws to pay com with any prescribed copies and support of the Board as it may designate there pensation on a weekly basis shall with re ing data, shall be filled out in accordance for. Sec. 8, 52 Stat. 1102; 45 U.S.C. spect to such compensation cver all pay with the instructions and regulations roll weeks, all or the major part of which applicable thereto. The prescribed forms Sup. IV, 358
345.02 Employers contributions, a falls within the period for which the re may be obtained from the Board. An Except as provided in paragraph b of ports are required, except th at contribu employer will not be excused from mak this section, every employer shall pay a tions with respect to compensation ing a contribution report for the reason contribution equal to 3 per centum of earned in one calendar year shall not be that no form has been furnished to such employer. Application should be made the amount of compensation payable by reported in another calendar year.
b Compensation to be reported on.to the Board for the prescribed forms in such employer to employees with respect to employihent on and after July 1, 1939, The amount reported on Form BA-5 as ample time to have the contribution excluding, however, that part of the the total creditable compensation for report prepared, verified and filed with compensation which is in excess of $300 the quarter, prior to any additions or the Chief Cashier of the Board on or and is payable by the employer to any subtractions for adjustments, shall be before the due date. Contribution re employee with respect to employment entered on the employers quarterly ports shall be carefully prepared so as to contribution report for the correspond set forth fully and clearly the data called during any one calendar month.
b Subject to the regulations with ing quarter as the amount of creditable for therein. Contribution reports which respect to employee representatives, if compensation from which the contribu have not been so prepared will not be ac compensation is payable by more than tion payable for that quarter is to be cepted, and the submission thereof shall one employer to an employee with computed. Secs. 8, 12, 52 Stat. 1102, have no effect whatever. In case the prescribed form has not been obtained, a respect to employment during the same 1107; 45 U.S.C. Sup, IV, 358, 362
statement made by the employer disclos
345.06
Final employers contribu calendar month, and if the aggregate compensation payable to such employee tion reports. Upon termination of em ing the period covered and the amount by all employers is more than $300 for ployer status, as determined under of compensation with respect to which the calendar month, then there shall be Sections 202.11 and 202.12 of the regu the contribution is required may be ac included in the measure of each such lations under the Railroad Retirement cepted as a tentative contribution report employers contribution only that pro Act of 1937, the last contribution re if accompanied by the amount of con portion of $300 which the amount pay port of the employer on Form DC-1 tribution due. If filed within the pre able by him to the employée for the shall be marked Final contribution re scribed time the statement so made will month bears to the aggregate compen port. Such contribution report shall be relieve the employer from liability for the sation payable to such employee by all filed with the Board on or before the six penalty imposed for the delinquent filing employers for th at month. Secs. 8, 12, tieth day after the final date for which of the contribution report, provided that 52 Stat. 1102, 1107; 45 U.S.C. Sup. IV, there is payable compensation with re the failure to file a contribution report spect to which contribution is required. on the prescribed form is "not attributable 358, 362
345.04 Employers? reports of monthly The period covered by each such contri to the fault of the employer, and pro compensationjo f employees. Each em bution report shall be plainly written vided further that without unnecessary ployer shall continue to file with the thereon, indicating the final date for delay such tentative report is supple mented by a contribution report made on Board, in accordance with the require which compensation is payable.
There shall be executed as part of the proper form. Secs. 8, 12, 52 Stat.
ments of Sec. 250.03 of the Regulations under the Railroad Retirement Act of each such final contribution report a 1102,1107; 45 U.S.C. Sup. IV, 358, 362
345.09 Place and time for filing 1937, as amended, reports of the compen statement giving the address at which employers contribution reports. Each compensation records will be kept and sation of each employee, consisting, as the name of the person keeping the employers contribution report shall be heretofore, of records. Secs, 8, 12, 52 Stat. 1102, filed with the Chief Cashier of the Board 1 A report of compensation for 1107; 45 UJ5.C. Sup. TV, 358, 362
at Washington, D. C.
three months, on Form BA-3 or punched The employers contribution report for 345.07 Execution of employers con tabulating cards in lieu thereof, tribution reports. Each contribution each quarterly period shall be filed on or 2 A monthly report of compensa report on Form DC-1 shall be signed before the last day of the second cal tion adjustments for three months, on and except as provided in this section endar month following the period for Form BA-4, verified under oath or affirmation by which it is made. If such last day falls 3 A quarterly summary of compen 1 the individual, if the employer is an on Sunday or a legal holiday, the report sation adjustments carbon copies of the individual; 2 the president, vice pres may be filed on the next following busi monthly reports of compensation adjust ident or other duly authorized officer, ness day. If placed in the mails, the ments, filed during the calendar quarter, if the employer is a corporation; or 3 report shall be posted in ample time to are acceptable as the quarterly summary a responsible and duly authorized mem reach the Chief Cashier of the Board at of compensation adjustments, and ber or officer having knowledge of its Washington, D. C., under ordinary 4 Summary reports of compensation affairs if the employer is a partnership handling of the mails, on or before the for the quarter, on Form BA-5. Sec. 12, or other unincorporated organization.
date on which the report is required to 52 Stat. 1107; 45 U.S.C. Sup. TV, 362
The oath or affirmation may be ad be filed. Secs. 8,12, 52 Stat. 1102,1107;
345.05 Employers contribution re ministered by any officer duly authorized 45 UJS.C. Sup. IV, 358, 362
345.10 Payment of employers con ports.a General. For the period of to administer oaths for general purposes three calendar months ending Septem by the laws of the United States or of tributions. The contribution required to ber 30,1939, and for each subsequent pe the state or territory wherein such oath be reported on an employers contribu riod of three calendar months ending De is administered or by a consular officer tion report is due and payable to the Board without assessment or notice, at cember 31, March 31, June 30 and of the United States.
If the contribution shown to be pay the time fixed for filing the contribution September 30, respectively, of each year, each employer shall prepare a contribu able by any contribution report is $10 report.
Certified or uncertified checks may be tion report, in duplicate, on Form DC-1. or less, the report may be signed or Except as otherwise provided by agree acknowledged before two witnesses in tendered as provisional payment of con ment with the Board, each employer is stead of under oath, Secs. 8, 12, 52 tributions and should be made payable