20 CFR § 323.6 - Treatment of benefit payments under a nongovernmental plan for purposes of contributions.

---
identifier: "/us/cfr/t20/s323.6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 323.6 - Treatment of benefit payments under a nongovernmental plan for purposes of contributions."
title_number: 20
title_name: "Employees' Benefits"
section_number: "323.6"
section_name: "Treatment of benefit payments under a nongovernmental plan for purposes of contributions."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "C"
subchapter_name: "REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT"
part_number: "323"
part_name: "NONGOVERNMENTAL PLANS FOR UNEMPLOYMENT OR SICKNESS INSURANCE"
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)."
regulatory_source: "56 FR 26328, June 7, 1991, unless otherwise noted."
cfr_part: "323"
---


# 323.6 Treatment of benefit payments under a nongovernmental plan for purposes of contributions.

Benefit payments under nongovernmental plans approved by the Board under this part are not *compensation* as defined in section 1(i) of the Railroad Unemployment Insurance Act, and therefore they are not subject to contribution under part 345 of this chapter.