Fringe Benefits
1992 

The following breakdown represents the estimated value of so-called fringe benefits accruing to operating employees with annual wages of $55,500* or more during the calendar year of 1992. The money values set forth are computed on costs actually known as of January 1992.

  PAID BY THE CARRIER

PER YEAR

# DURING MONTH
  Railroad Retirement 

$11,994.30

$ 999.53

  Supplemental Pension

595.08

49.59

3/ Unemployment 

292.02

24.34

  Health Plan (GA-23000)

4,173.84

347.82

  Health Plan - Retiree 

263.16

21.93

  Dental Plan

275.76

21.48

1/ Vacations

3,008.00

250.67

1/ Holidays

1,569.52

130.79

2/ Other

662.55

55.21

   

$ 22,834.23

$1,901.36

RAILROAD RETIREMENT TAX
PAID BY EMPLOYEE 

$ 7,357.50

$ 613.13

   
* $55,500 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 3.10%
NOTE: Current information on Vacations, Holidays and Other no longer available. Information from 1987.