{"data":{"id":"us/20-cfr-345.201","jurisdiction":"us","citation":"20 CFR 345.201","heading":"Individual employer record defined.","body":"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.","path":["Title 20—Employees' Benefits","CHAPTER II—RAILROAD RETIREMENT BOARD","SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT","PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS","Subpart C—Individual Employer Records"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"acf45fcf1dbf00e232a4912b28a9c9e1007aac31e35197528c7c84182b5968a1","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-345.126","next":"us/20-cfr-345.202"},"notice":"GroundRules: Original legal text. Not legal advice."}