Joseph A. Sickles, Referee


(Brotherhood of Railway, Airline and ( Steamship Clerks, Freight Handlers, ( Express and Station Employes PARTIES TO DISPUTE: (Philadelphia, Bethlehem and New England ( Railroad Company

                STATEMENT OF CLAIM: Claim of the System Committee of the Brotherhood (GL-8077) that:


(a) The Carrier violated the terms of an Agreement between the parties hereto, when it refused to compensate the employes named below $150.00 as a tax pickup of the employes' portion of Railroad Retirement Tax in excess of the Social Security tax rates during the period of October 1, 1973 to February 28, 1974.

(b) The Carrier shall be required to compensate each of the following named employes $150.00 as a Railroad Retirement Tax Pickup for the period of October 1, 1973 to February 28, 1974.

    Dennis, H. T. Hause, J. F. Reed, E. H.

    Ott, F. S. Houser, F. W. Pagel, P. D.

    Schmell, A. G. Vario, D. T. Repyneck, L. J.

    Gritz, J. E. Knappenberger, K. E. Reiss, L. G.

    Zurn, J. J. Siegfried, J. F. Prebosnyak, R. W.

    Same s, R. A. Walck, C. P. Peters, R. W.

    Bennett, H. A. Rengel, J. E. McFadden, G. J.

    Clay, G. L. Wida, P. G. Ritchie, R. W.

    Ripple, G. A. Reichard, G. E. Carrigan, T. J.

    Kennedy R. F. Mertz, J. A. Blum, J. S., III

    Joshi, D. T. Fisher, J. G. Libricz, G. J.

    Takacs, G. M. Matz, C. W. Achey, R. R.

    Richardson, R. H. Beier, R. I. Debus, C. G.

    Grube, W. U. Thatcher, R. W. Krokus, B. J.

    Barnett, W. Q. Sawaska, J. P. Kutch, M.

    Henry, D. A. Ryan, T. P. Cuskey, J. V.

    Reiss, K. H. Searfoss, D. J. Patterson, D. C.

    Voortman, C. J. Todaro, J. A. Lauderslager, R.

                  Award Number 21632 Page 2

                  Docket Number CL-21550


              OPINICK OF BOARD: Our review of the record in this dispute discloses two (2) separate and distinct assertions:


            (1) The payment of a $150.00 "bonus" to each of Carrier's employes.


            (2) The application of the provisions of Public Law 93-69 as they relate to Railroad Retirement Tax computalons.


By a handwritten note included on a June 4, 1974 memorandum between the parties, it was provided that, in the event Carrier made the Railroad Retirement Tax Computation adjustment effective earlier than March 1, 1974 for employes represented by any other organization; a similar application would be afforded the employes herein.

Petitioner now claims that the Carrier subsequently entered into agreements with other organizations (initially and particularly the United Transportation Union) which contain more liberal provisions than those afforded clerical forces, regarding both the "tax pick up" and the $150.00 bonus payments.

However, we are not able to find facts in this record to support such a. contention. Public Law 93-69 (as it related to Railroad Retirement Tax computations) became effective for all groups on this Carrier on March 1, 1974. The agreements entered into with all of the various organizations involved - including petitioner - provided solely that each employe, in each class or group, would receive a single direct bonus payment of $150.00. That was done, and the Carrier's contractual obligation to its clerical employes was, accordingly, satisfied. The claim, as presented, is without merit.

        FINDINGS: The Third Division of the Adjustment Board, upon the whole record and all the evidence, finds and holds:


        That the parties waived oral hearing;


That the Carrier and the Employes involved in this dispute are respectively Carrier and Employes within the meaning of the Railway Labor Act, as approved June 21, 1934;
                  Award Number 21632 Page 3

                  Docket Number CL-21550


That this Division of the Adjustment Hoard has jurisdiction over the dispute involved herein; and

        That the Agreement was not violated.


                  A W A R D


        Claim denied.


                        NATIONAL IRAILROAD ADJUSTMENT BOARD

                        By Order of Third Division


ATTEST:

                PA-

        Executive Secretary


Dated at Chicago, Illinois, this 29th day of July 1977.