When you work in the railroad industry, your earnings are reported to the Railroad Retirement Board, which keeps your records. To qualify for a pension from the Railroad Retirement Board, you must have 10 years (120 service months) of railroad industry work or 5 years of railroad industry work after 1995.

If you worked in the railroad industry fewer than 10 years and fewer than 5 years after 1995, Social Security will include your railroad earnings when they count your credits and calculate your Social Security benefits. On your Social Security Statement, Social Security displays such railroad earnings from 1973 to the present in the yearly earnings amounts. Social Security does not display railroad earnings before 1973 on your Statement, but they do include them in your benefit estimate calculation.

NOTE: Since 1973, the railroad retirement tax rates have been the same as the Social Security and Medicare tax rates, so Social Security included those earnings when they figured your estimated Social Security and Medicare taxes on the Statement. Before 1973, the tax rates for railroad retirement were different from Social Security. Social Security does not include the earlier taxes in the estimated tax amounts on the Statement. If you have questions about the earlier taxes, please contact the Railroad Retirement Board.

If you have 10 or more years of railroad work or at least 5 years after 1995, Social Security will not use those earnings in determining your Social Security credits or benefit amount. Social Security does not include them with your other earnings on your Statement. You should contact a Railroad Retirement Board office or toll-free telephone number for information about railroad pension benefits based on those earnings.