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. |