Regulations last checked for updates: Feb 10, 2026

Title 20 - Employees' Benefits last revised: Oct 27, 2026
§ 404.1027 - Railroad work.

We exclude from employment any work you do as an employee or employee representative as described in the Railroad Retirement Tax Act. However, railroad compensation can be counted for social security purposes under the conditions described in subpart O of this part.

cite as: 20 CFR 404.1027