When fractional part of cent may be disregarded.

  1. Law
  2. CFR 20
  3. Employees' Benefits
  4. Railroad Retirement Board
  5. Regulations Under the Railroad Unemployment Insurance Act
  6. Employers' Contributions and Contribution Reports
  7. Reporting and Collecting Contributions
  8. When fractional part of cent may be disregarded.

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§ 345.117 When fractional part of cent may be disregarded.

In the payment of employers' contributions to the Board a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.


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