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Federal regulations · Through 2026-08-25 · Newer source version available

20 CFR 345.117: When fractional part of cent may be disregarded.

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Where this section sits in the code
  1. Title 20—Employees' Benefits
  2. CHAPTER II—RAILROAD RETIREMENT BOARD
  3. SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
  4. PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
  5. Subpart B—Reporting and Collecting Contributions

In the payment of employers' contributions to the Board a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

Collected 2026-08-27T02:24:45Z. Source file · JSON

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