Fringe Benefits
1991 

The following breakdown represents the estimated value of so-called fringe benefits accruing to operating employees with annual wages of $53,400* or more during the calendar year of 1991. The money values set forth are computed on costs actually known as of January 1991.

  PAID BY THE CARRIER

PER YEAR

# DURING MONTH
  Railroad Retirement 

$11,498.90

$ 958.24

  Supplemental Pension

542.88

45.24

3/ Unemployment 

509.49

42.46

  Health Plan (GA-23000)

4,771.44

397.62

  Health Plan - Retiree 

322.92

26.91

  Dental Plan

292.08

24.34

1/ Vacations

3,008.00

250.67

1/ Holidays

1,569.52

130.79

2/ Other

662.55

55.21

   

$ 23,177.78

$1,931.48

RAILROAD RETIREMENT TAX
PAID BY EMPLOYEE 

$ 6,025.50

$ 502.13

   
* $53,400 represents the minimum annual wage subject to a maximum railroad retirement tax.
# Per year total divided on a pro-rata basis per calendar month and rounded to the nearest 1 cent equivalent.
1/ Taxable to employee as income.
2/ Includes jury duty pay, bereavement pay, $150,000 AD&D and liability insurance along with other miscellaneous items attributable to fringe benefits.
3/ This tax requirement will vary from year to year based upon the individual railroad's experience rating. The amount shown here is based on the Tax Rate of 5.55%.  The maximum tax rate is 12% 
NOTE: Current information on Vacations, Holidays and Other no longer available. Information from 1987.