45 U.S.C. § 357 — Free transportation

Page 122 TITLE 45—RAILROADS § 357 covered by the return, and the fact that the Board’s records show that no return was made of the compensation claimed to have been paid to an employee during a particular period shall, for the purposes of determining eligibility for and the amount of benefits, be taken as conclusive that no compensation was paid to such em- ployee during that period, unless the error in the amount of compensation in the one case, or failure to make or record return of the com- pensation in the other case, is called to the at- tention of the Board within eighteen months after the date on which the last return covering any portion of the calendar year which includes such period is required to have been made. (June 25, 1938, ch. 680, § 6, 52 Stat. 1101; June 20, 1939, ch. 227, § 12, 53 Stat. 847; Oct. 10, 1940, ch. 842, § 21, 54 Stat. 1099; July 31, 1946, ch. 709, § 317, 60 Stat. 739; Pub. L. 89–700, title II, § 203, Oct. 30, 1966, 80 Stat. 1087.) Editorial Notes AMENDMENTS 1966—Pub. L. 89–700 struck out provisions which re- quired returns of compensation of employees to be under oath. 1946—Act July 31, 1946, changed references to com- pensation earned by an employee to refer to compensa- tion paid to an employee. 1940—Act Oct. 10, 1940, inserted provisions relating to conclusiveness of returns for purpose of determining eligibility for and amount of benefits, and struck out requirements that returns relate to monthly compensa- tion and that distributed statements of compensation be prepared by Board. 1939—Act June 20, 1939, struck out requirement that return shall be in form required by Board, inserted pro- viso relating to return containing duplicative informa- tion, and substituted provisions relating to conclusive- ness of returns not questioned within eighteen months after last return is filed, for provisions relating to con- clusiveness of returns not questioned within four years after last date on which return was required to be made. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1946 AMENDMENT Amendment by act July 31, 1946, effective July 31, 1946, see section 401 of act July 31, 1946. EFFECTIVE DATE OF 1940 AMENDMENT For effective date of amendment by act Oct. 10, 1940, see section 1 of act Oct. 10, 1940, set out as a note under section 351 of this title. § 357. Free transportation It shall not be unlawful for carriers to furnish free transportation to employees qualified for benefits or serving waiting periods under this chapter. (June 25, 1938, ch. 680, § 7, 52 Stat. 1102.) Editorial Notes REFERENCES IN TEXT This chapter, referred to in text, was in the original ‘‘this Act’’, meaning act June 25, 1938, ch. 680, 52 Stat. 1094, which enacted this chapter and amended sections 503 and 1104 and former section 1107 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 367 of this title and Tables. § 358. Contributions (a) Employer contribution (1) In general (A) General rule (i) Contribution rate generally Every employer shall pay a contribution, with respect to having employees in his service, equal to the percentage deter- mined under subparagraph (B), (C), or (D), whichever is applicable, of so much of the compensation paid in any calendar month by such employer to any employee as is not in excess of the monthly compensation base for that month as computed under section 351(i) of this title. (ii) Multiple employer limitation If compensation is paid to an employee by more than one employer in any cal- endar month— (I) the contributions required by this subsection shall not apply to any amount of the aggregate compensation paid to such employee by all such em- ployers in such calendar month which is in excess of such monthly compensation base; and (II) each employer (other than a subor- dinate unit of a national-railway-labor- organization employer) shall be liable for that portion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him to such employee bears to the total compensation paid in such month by all such employers to such em- ployee. In the event that the compensation paid by such employers to the employee in such month is less than such monthly com- pensation base, each subordinate unit of a national-railway-labor-organization em- ployer shall be liable for such portion of any additional contribution as the com- pensation paid by such employer to such employee in such month bears to the total compensation paid by all such employers to such employee in such month. (B) Transitional rule (i) 1st, 2d, and 3d calendar years Except as provided in clause (vi), with respect to compensation paid in calendar years 1988, 1989, and 1990, the contribution rate shall be 8 percent. (ii) 4th calendar year With respect to compensation paid in calendar year 1991, the contribution rate shall be the smaller of— (I) the maximum contribution limit computed under paragraph (20); or (II) the percentage computed pursuant to the following formula: 2A+B R= 4444 3