20 CFR § 301.4 - Who are employers.

---
identifier: "/us/cfr/t20/s301.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 301.4 - Who are employers."
title_number: 20
title_name: "Employees' Benefits"
section_number: "301.4"
section_name: "Who are employers."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "C"
subchapter_name: "REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT"
part_number: "301"
part_name: "EMPLOYERS UNDER THE ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "45 U.S.C. 362(1)."
cfr_part: "301"
---


# 301.4 Who are employers.

The provisions of § 201.1(k) and the provisions of §§ 202.2 through 202.15 of this chapter shall be applicable to the determination of who are employers under the Railroad Unemployment Insurance Act to the same extent and in the same manner as they are applicable to the determination of who are employers under the Railroad Retirement Act of 1937.

[Board Order 40-368, 5 FR 2718, Aug. 1, 1940]