TN 21 (06-11)

RS 00301.350 Quarters of Coverage (QC) Based on Railroad (RR) Compensation Before 1978

A. Operating policy for QCs based on RR compensation before 1978

If the number holder (NH) has railroad (RR) employment after 1936, and before 1978, and there is no eligibility for, or entitlement to an annuity or a lump-sum death payment under the Railroad Retirement Act, we may use RR compensation in determining the number of quarters of coverage (QCs). We may also use compensation in determining the number of QCs in freeze cases, regardless of entitlement to, or eligibility for an RR annuity. For more information regarding Freeze Insured Status, see RS 00301.130.

B. Related policy for QCs based on RR compensation before 1978

Since RR, employers reported on an annual, rather than a quarterly basis, special methods of determining QCs were necessary. These methods applied both in determining which agency had jurisdiction and in figuring QCs for Social Security purposes.

The Railroad Retirement Act contains a table for computing compensation for QCs before 1978.

C. Exhibit of computing QCs after 1939, but before 1978

Use the following table for computing compensation for QCs after 1939, but before 1978.

Months of service in a calendar year after 1939

Less than $50

$50 but less than $100

$100 but less than $150

$150 but less than $200

$200 or More

1-3 months

0 QC

1 QC

1 QC

1 QC

1 QC

4-6 months

0 QC

1 QC

2 QC

2 QC

2 QC

7-9 months

0 QC

1 QC

2 QC

3 QC

3 QC

10-12 months

0 QC

1 QC

2 QC

3 QC

4 QC

 


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0300301350
RS 00301.350 - Quarters of Coverage (QC) Based on Railroad (RR) Compensation Before 1978 - 06/23/2011
Batch run: 06/23/2011
Rev:06/23/2011