20 CFR § 345.110 - Reports of compensation of employees.

---
identifier: "/us/cfr/t20/s345.110"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 345.110 - Reports of compensation of employees."
title_number: 20
title_name: "Employees' Benefits"
section_number: "345.110"
section_name: "Reports of compensation of employees."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "C"
subchapter_name: "REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT"
part_number: "345"
part_name: "EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS"
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(l)."
regulatory_source: "61 FR 20072, May 3, 1996, unless otherwise noted."
cfr_part: "345"
---


# 345.110 Reports of compensation of employees.

The provisions of part 209 of this chapter shall be applicable to the reporting of compensation under the Railroad Unemployment Insurance Act to the same extent and in the same manner as they are applicable to the reporting of compensation under the Railroad Retirement Act.