For railroad workers who have less than ten years’ service with the railroad, the Railroad Retirement Act provides that they may not be excluded from social security coverage.

Social Security provides that a certain maximum amount of wages are creditable as social security earnings. For 2018 this amount is $128,499.

Social Security Ruling (SSR) 61-25 provides that Railroad earnings for workers with less than 10 year’s creditable Railroad service have their Railroad employment credited under the Social Security system. The compensation creditable under the Railroad Retirement Act not in excess of the monthly maximums under that Act (Railroad maximum earnings are set on a monthly, rather than annual, basis) and certified to the Social Security Administration by the Railroad Retirement Board are used to credit Railroad earnings as Social Security wages.

This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted.