Cost Per Month Per Active Employee

Health Insurance Benefits (GA-23000) $ 507.38

Early Retiree Major Medical Coverage (GA-46000) 22.23

Dental Insurance (GP-12000) 35.15

Supplemental Sickness Insurance Benefits (GP-7000) 18.80

Off-Track Vehicle Coverage .45

Railroad Unemployment Insurance Tax:

Minimum 2.15% of first $970.00 of monthly compensation 20. 86

Railroad Retirement Supplemental Annuity Tax:

Based on .27 cents per man hour at 176 hours 47.52

Railroad Retirement Tax Rates:

Tier I: Base (Annual) $72,600 Rate 6.20%

Based on Monthly Earnings of $2,500 155.00

Tier II: Base (Annual) $53,700 Rate 16.10%

Based on Monthly Earnings of $2,500 402.50

Medicare Rate: 1.45%

Based on Monthly Earnings of $2,500 36.25

Total Cost Per month per Active Employee $1,246.14

1. The cost of coverage differs for railroads not covered under the terms of the National Agreement. The rates per employee per month are: Part 1: Accidental Death & Dismemberment & Loss of Time = $1.05 PEPM; Part 2: Accidental Death & Dismemberment Only = $.80 PEPM. Rates for railroads subject to the National Agreement = $.45 PEPM. For the purpose of figuring this report, the $.45 PEPM figure will be used.

2. This figure does not reflect amounts for vacation, holidays, personal days, bereavement leave and jury duty, since their value would have to be based upon each employee's rate of pay for the appropriate period to time involved.