tribution, and (5) the amount of his con- | such officer or official representative shall tribution. If the aggregate compensation certify under oath or affirmation to the in covered employment is $300 or less, the amount of compensation as an employee representative shall be entered as the amount of compensation subject to employee representative contribution. However, if such aggregate compensation is in excess of $300, the figure to be entered as compensation subject to employee representative contribution is obtained by multiplying the compensation earned as an employee representative by 300 and dividing the result by the amount of such aggregate compensation.

§ 346.25 Later filing. A regional director of the Board may fix a date for filing any report of compensation and contribution later than that fixed in § 346.20 but not later than the last day of the second calendar month following the period for which such report is made: such later date shall not extend the due Provided, however, That the fixing of date of the contribution and shall not due date as fixed in § 346.30.*† prevent the running of interest from the

and contribution shall be carefully prepared so as to set forth fully and clearly the data called for therein. Reports of compensation and contribution which have not been so prepared will not be accepted, and the submission thereof shall have no effect whatever. In case the prescribed form has not been obtained, a statement made by the employee representative disclosing the period covered and the amount of compensation with respect to which the contribution is required may be accepted as a tentative § 346.30 Payment of employee reprereport of compensation and contribution sentatives' contributions. The contribuif accompanied by the amount of con- tion required to be reported on an emtribution due. If filed within the pre-ployee representative's report of compenscribed time, the statement so made will sation and contribution is due and payrelieve the employee representative from able to the Board without assessment or liability for the penalty imposed for the notice, at the time fixed in § 346.20 for delinquent filing of the report of com- filing such report. pensation and contribution, Provided, Certified or uncertified checks may be That the failure to file a report of com- tendered as provisional payment of conpensation and contribution on the pre-tributions and should be made payable to scribed form is not attributable to the the Railroad Retirement Board and fault of the employee representative, And provided further, That without unnecessary delay such tentative report is supplemented by a report of compensation and contribution made on the proper form.*+

§ 346.20 Place and time for filing employee representatives' reports of compensation and contribution. Each employee representative's report of compensation and contribution shall be filed in the regional office of the Board for the region in which he has his business office as employee representative or, if he has no such office, for the region in which he resides.

The employee representative's report of compensation and contribution for each quarterly period shall be filed on or before the last day of the calendar month following the period for which it is made, except that the report for the period ending September 30, 1939, shall be filed on or before December 31, 1939. If any such last day falls on Sunday or a legal holiday, the report may be filed on the next following business day. If placed in the mails, the report shall be posted in ample time to reach the regional office of the Board, under ordinary handling of the mails, on or before the date on which the report is required to be filed.*+

+For source citation, see note to § 346.1.

mailed to the regional office of the Railroad Retirement Board with which the report of compensation and contribution is filed. No employee representative who tenders a check as provisional payment of contribution shall be released from the obligation to make ultimate payment thereof until such check has been duly paid. If a check is not paid by the bank on which it is drawn, the employee representative by whom such check has been tendered shall remain liable for the payment of the contribution and for all legal penalties and additions to the same extent as if such check had not been tendered.*†

§ 346.40 Penalty for delinquent or false employee representatives' reports of compensation and contribution—(a) Delinquent reports. Unless the employee representative required to file a contribution report establishes to the satisfaction of the Board that a reasonable cause exists for the delinquency, the failure to file a report of compensation and contribution on or before the last date for the filing thereof, as fixed either by § 346.20 or pursuant to § 346.25, shall cause to accrue a penalty equal to the following percentage of the contribution required to be reported thereon:

(1) 5 percent, if the report of compensation and contribution is filed on

CHAPTER III-SOCIAL SECURITY BOARD

FEDERAL SECURITY AGENCY

NOTE: Section 202 of Reorganization Plan No. I, dated Apr. 25, 1939, approved June 7, 1939, effective July 1, 1939 reads as follows:

SECTION 202. Social Security Board.-The Social Security Board and its functions shall be administered as a part of the Federal Security Agency under the direction and supervision of the Federal Security Administrator. The Chairman of the Social Security Board shall perform such administrative duties as the Federal Security Administrator shall direct.

PART 401-DISCLOSURE OF OFFICIAL | prohibit the publication of statistical RECORDS AND INFORMATION data or other information not relating to any particular person; nor shall this

§ 401.3 Records which may be dis- part apply to personnel information reclosed and to whom.

*

lating to employees of the Board. (Sec. 1102, 49 Stat. 647; 42 U.S.C., Sup., 1302) [As amended June 21, 1939; 4 F.R. 2514]

PART 402-FEDERAL OLD-AGE
BENEFITS

(d) To any officer or employee of an agency of the federal government lawfully charged with the administration of a law providing for payment of unemployment, retirement or death benefits based on wages in private employment, for the purpose of such administration only. (Sec. 1102, 49 Stat. 647; 42 U.S.C., [Insert following statutory quotation Sup., 1302) [As amended Mar. 31, 1939; 4 F.R. 1505]

NOTE: This section was amended by the addition of paragraph (d), Mar. 31, 1939; 4 F.R. 1505.

§ 401.4 Disclosures in proceedings under Act; statistical data; personnel information. Nothing herein shall be construed to preclude the disclosure by the Board, or any member, officer, or employee thereof, of any such record or information, in any formal proceeding under the Social Security Act, or in connection with an investigation or a prosecution conducted for the purpose of determining whether any action of a member, officer, or employee of the Board, relative to the administration of the Social Security Act was attempted or effected with intent to defraud the United States; Provided, That such disclosure shall not be made except to an officer, agency, establishment, or Department of the Federal Government charged with the duty of conducting such an investigation or prosecution; nor shall anything herein be construed to

DEFINITIONS

after § 402.12]

SECTION 201 OF THE SOCIAL SECURITY ACT
AMENDMENTS OF 1939

(b) The term "employment" means any service performed after December 31, 1936, and prior to January 1, 1940, which was employment as defined in section 210 (b) of the Social Security Act prior to January 1, 1940 (except service performed by an individual after he attained the age of sixtyand any service, of whatever nature, perfive if performed prior to January 1, 1939), formed after December 31, 1939, by an employee for the person employing him, irrespective of the citizenship or residence of either, (A) within the United States,

except

(11) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a non-diplomatic representative);

(12) Service performed in the employ of an instrumentality wholly owned by a foreign government

(A) If the service is of a character similar to that performed in foreign countries by

employees of the United States Government | spect to whose instrumentality and emor of an instrumentality thereof; and

(B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof;

SECTION 902 (f) OF THE SOCIAL SECURITY ACT
AMENDMENTS OF 1939

No payment shall be made under title II of the Social Security Act with respect to services rendered prior to January 1, 1940, which are described in subparagraphs (11) and (12) of section 209 (b) of such Act, as

amended.

§ 402.12a Foreign governments and their instrumentalities—(a) Service performed in the employ of a foreign government after December 31, 1939. Service performed after December 31, 1939, in the employ of a foreign government is excepted. The exception embraces not only services performed by ambassadors, ministers, and other diplomatic representatives but also includes services performed as a consular or other officer or employee of a foreign government or as a nondiplomatic representative thereof. For purposes of the exception, the citizenship of the employee is immaterial. It is also immaterial whether the foreign government grants an equivalent exemption with respect to similar services performed in the foreign country by citizens of the United States.

(b) Service performed in the employ of instrumentalities of foreign governments after December 31, 1939. Service performed after December 31, 1939, in the employ of certain instrumentalities of a foreign government is likewise excepted from employment. The exception extends to all services performed in the employ of an instrumentality of the government of a foreign country, without distinction between those exercising functions of a governmental nature and those exercising functions of a proprietary nature, Provided: (1) the instrumentality is wholly owned by the foreign government; (2) the services are of a character similar to those performed in foreign countries by employees of the United States or of an instrumentality thereof; and (3) the Secretary of State certifies to the Secretary of the Treasury that the foreign government with re

ployees thereof exemption is claimed, grants an equivalent exemption with respect to services performed in the foreign country by employees of the United States Government and of instrumentalities thereof. For purposes of this exception the citizenship of the employee is likewise immaterial.

(c) Services in employ of foreign governments and their instrumentalities prior to January 1, 1940. The provisions of law to which (a) and (b) above refer (subparagraphs (11) and (12) of the Social Security Act, as amended, quoted supra) become effective January 1, 1940. Effective August 10, 1939, however, by virtue of the operation of section 902 (f) of the Social Security Act Amendments of 1939, no payment may be made under title II of the Social Security Act based on services rendered prior to January 1, 1940, described in such subparagraphs (11) and (12). (Sec. 1102, 49 Stat. 647; 42 U.S.C., Sup., 1302) [As added Nov. 13, 1939; 4 F.R. 4597]

SECTION 2 OF THE ACT APPROVED AUGUST 11, 1939 (PUBLIC, No. 400, 76TH CONG., 1ST SESS.)

No tax shall be collected under title VIII of the Social Security Act or under the Federal Insurance Contributions Act with respect to services rendered prior to January 1, 1940, in the employ of the owner or tenant of land, in salvaging timber on such land or clearing such land of brush and other debris left by a hurricane No payment shall be made under

title II of the Social Security Act with respect to such services rendered prior to January 1, 1940.

§ 402.12b Services performed prior to January 1, 1940, in salvaging timber and clearing debris left by a hurricane. Effective August 11, 1939, no payment may be made under title II of the Social Security Act on the basis of services performed in salvaging timber and clearing land of brush and other debris left by a hurricane, Provided, The services were performed:

(a) Prior to January 1, 1940; and

(b) As an employee of the owner or tenant of land on which a hurricane has left brush or other debris, or timber in need of salvaging by reason of such hurricane; and

(c) In clearing such land of such brush or other debris, or in salvaging