Instruction For MPR-3
National Electrical Benefit Fund
National Electrical Annuity Plan

The MPR-3 form is designed for reporting nine or less employees of a bargaining unit and other employees covered pursuant to Article 6 of the Restated Employees Benefit Agreement and Trust for the National Electrical Benefit Fund (NEBF) and the National Electrical Annuity Plan (NEAP) Agreement and Trust by an employer who recognizes the Brotherhood as the collective bargaining agency of his employees.

The completed report is to cover all pay periods falling in a calendar month and is due at the Local Collection Agent not later than fifteen (15) calendar days after the last day of each month.

Indicate the type of business organization in the appropriate space.

NAME OF EMPLOYER -This is the employer's complete name, address and telephone number of the main office, not the address of the job.

LOCAL UNION – Enter the number of the local union having jurisdiction where the work is being performed. When the employer is working away from his home local, a separate report must be filed for that job.

EMPLOYER'S FEDERAL REGISTRATION NUMBER - This is the number used by the employer in the name and address section of the Federal Quarterly Withholding and Social Security Report.

TOTAL NUMBER EMPLOYED THIS PERIOD - This is the total number of employees reported on the completed monthly payroll report.

WAGE RATE PER HOUR - Enter the appropriate Journeyman's Effective Hourly Wage Rate for the area where the work is being performed.

COLUMN 1 - Enter the Social Security Number for each employee.

COLUMN 2 - Enter each employee’s last name followed by their first name and middle initial of each employee.

COLUMN 4 - For each bargaining unit employee, enter the actual elapsed clock hours from the time record (include vacation, sick leave, or other hours for which the employee has been compensated). Do not adjust their hours for premium pay hours (time and one-half or double time). For covered non-bargaining employees or covered alumni see the NEAP Participation Agreement Reporting Procedures.

COLUMN 5 - Enter the actual gross earnings subject to withholding, taxes for each bargaining unit employee. For covered non-bargaining employees or covered alumni see the NEAP Participation Agreement Reporting Procedures.

COLUMN 6 - Enter worked or paid hours as determined by the related organization.

COLUMN 7 - Enter wages as determined by the related organization.

TOTAL THIS PAGE - Enter the total number of hours and gross pay in columns four, five, six and seven.

GRAND TOTAL ALL PAGES - When a report consists of more than one page, the totals should be added and inserted on page one opposite Grand Total All Pages. The total number of pages for the report, should be entered in the space provided.

COMPUTATION OF NEBF CONTRIBUTIONS - Three percent of the Grand Total of column five on page one should be entered in the space immediately below column five and a check drawn to the order of the National Electrical Benefit Fund for the amount and forwarded with the report to the National office.

COMPUTATION OF NEAP CONTRIBUTIONS - For contributions based on hours, enter the NEAP rate on the line provided. Multiply the rate by the NEAP Total Clock Hours in column 6 and enter the contribution amount in the space provided. For contributions based on percentage of gross earnings, enter the NEAP percentage amount on the line provided. Multiply the Total NEAP Gross Earnings in column 7 by the percentage amount and enter the contribution amount in the space provided. A check is to be drawn to the order of National Electrical Annuity Plan for the amount and forwarded with the report to the National office.

SIGNATURE - The report should be signed in the name of the employer by its authorized agent giving title of authority and the date.

If the report is either a first or final report for the Local Union area indicated in the heading of the first page, check the appropriate space provided at the bottom of that page .

If more forms are needed, please indicate this in the space provided.

You are required to file a monthly payroll report (MPR) report whether or not you have any employees working in that calendar month. The exception to this is if your last MPR indicates it is a final report.

Liquidated damages and interest are assessed for failure to file an MPR or pay the monthly contribution/s.

Send the appropriate reports to the appropriate Local Collection Agent and retain a complete copy for your file.