CFR > Title 20 - Employees' Benefits > CHAPTER II—RAILROAD RETIREMENT BOARD > SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT (parts 300 to 349) > PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS > SUBPART B—Reporting and Collecting Contributions (§345.110 to §345.126) > 345.117—When fractional part of cent may be disregarded.

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.