---
kind: "unit"
title: "20"
title_heading: "Employees' Benefits"
key: "chII/subchC/part345"
level: "part"
label: "Part 345"
heading: "Employers' Contributions and Contribution Reports"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/20/chII-subchC-part345"
sections_count: 43
---

# Part 345 — Employers' Contributions and Contribution Reports

Title 20 C.F.R. — Employees' Benefits › Chapter II — Railroad Retirement Board › Subchapter C — Regulations under the Railroad Unemployment Insurance Act

## Contents

- [Subpart A — General Provisions and Definitions](/cfr/20/chII-subchC-part345-subpartA.md)
- [Subpart B — Reporting and Collecting Contributions](/cfr/20/chII-subchC-part345-subpartB.md)
- [Subpart C — Individual Employer Records](/cfr/20/chII-subchC-part345-subpartC.md)
- [Subpart D — Contribution Rates](/cfr/20/chII-subchC-part345-subpartD.md)
- [Subpart E — Benefit Charging](/cfr/20/chII-subchC-part345-subpartE.md)