20 CFR § 345.201 - Individual employer record defined.
---
identifier: "/us/cfr/t20/s345.201"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 345.201 - Individual employer record defined."
title_number: 20
title_name: "Employees' Benefits"
section_number: "345.201"
section_name: "Individual employer record defined."
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"
---
# 345.201 Individual employer record defined.
Effective January 1, 1990, the Board will establish and maintain a record, hereinafter known as an Individual Employer Record, for each employer subject to this part. As used in this subpart, “Individual Employer Record” means a record of each employer's benefit ratio; reserve ratio; 1-year compensation base; 3-year compensation base; unallocated charge; reserve balance; net cumulative contribution balance; and cumulative benefit balance. See § 345.302 of this part for a definition of these terms. Whenever a new employer begins paying compensation with respect to which contributions are payable under this part, the Board will establish and maintain an individual employer record for such employer.