53 STAT.] 76TH CONG. , 1ST SESS.-CH. 227-JUNE 20, 1939 "(c) No work shall be deemed suitable for the purposes of section 4 (a) (ii) of this Act, and benefits shall not be denied under this Act to any otherwise qualified employee for refusing to accept work if- "(i) the position offered is vacant due directly to a strike, lockout, or other labor dispute; "(ii) the remuneration, hours, or other conditions of work offered are substantially less favorable to the employee than those prevailing for similar work in the locality, or the rate of remu- neration is less than the union wage rate, if any, for similar work in the locality; "(iii) as a condition of being employed he would be required to join a company union or to resign from or refrain from join- ing any bona fide labor organization; "(iv) acceptance of the work would require him to engage in activities in violation of law or which, by reason of their being in violation of reasonable requirements of the constitution, bylaws, or similar regulations of a bona fide labor organization of which he is a member, would subject him to expulsion from such labor organization- or "(v) acceptance of the work would subject him to loss of substantial seniority rights under any collective bargaining agreement between a railway labor organization, organized in acordance with the provisions of the Railway Labor Act, and any other employer. "(d) In determining, within the limitations of section 4 (c) of this Act, whether or not any work is suitable for an employee for the purposes of section 4 (a) (ii) of this Act, the Board shall consider, in addition to such other factors as it deems relevant, (i) the current practices recognized by management and labor with respect to such work; (ii) the degree of risk involved to such employee's health, safety, and morals; (iii) his physical fitness and prior training; (iv) his experience and prior earnings; (v) his length of unemployment and prospects for securing work in his customary occupation; and (vi) the distance of the available work from his residence and from his most recent work. "(e) For the purposes of section 4 (a) (i) of this Act, no volun- tary leaving of work shall be deemed to have been without good cause if the Board finds that such work would not have been suitable for the purposes of section 4 (a) (ii) of this Act." SEC. 12 . Section 6 of said Act is hereby amended to read as follows: "SEc. 6 . Employers shall file with the Board, in such manner and at such times as the Board by regulations may prescribe, returns under oath of monthly compensation of employees, and, if the Board shall so require, shall distribute to employees annual statements of compensation prepared by the Board: Provided, That no returns shall be required of employers which would duplicate information contained in similar returns required under any other Act of Con- gress administered by the Board. Any such return shall be con- clusive as to the amount of compensation earned by an employee during the period covered by the return, and the fact that no return was made of the compensation claimed to be earned by an employee during a particular period shall be taken as conclusive that no com- pensation was earned by such employee during that period, unless the error in the amount of compensation returned in the one case, or failure to make return of the compensation in the other case, is called to the attention of the Board within eighteen months after the date on which the last return covering any portion of the calendar year which includes such period is required to have been made." 847 Unsuitable work. Position offered is vacant due to labor dispute. Unfavorable labor conditions. Labor union mem- bership. Acceptance would involve law violation. Loss of substantial seniority rights. Additional factors in determining suit- able work. Current recognized practices. Degree of risk in- volved. Fitness, prior earn- ings, etc. Length of unem- ployment, etc. Distance of avail- able work. Voluntarily leaving unsuitable work. Monthly compensa- tion returns. 52 Stat. 1101. 45 U. S. C., Supp. IV, §356. Proviso. Duplicate informa- tion. Conclusiveness.