Determining Contribution Amount
Reporting for Bargaining Unit Employees
Reporting for bargaining unit employees is very simple. The NEBF contribution amount based on actual hours worked at 3% of the employee’s gross labor payroll.
Reporting for Non-Bargaining Unit Employees
Regardless of the type of participation agreement the contributing employer has there are two important things to remember:
- Actual hours for the reporting period must be reported for each non-bargaining unit employee.
- Actual or capped gross earnings for the reporting period must be reported for each non-bargaining unit employee.
Determining the "Cap" Wage Rate
To determine the "Cap" Wage Rate for your area – use the following formula:
JWR x Hours in the CBA x 52 weeks divided by 12 months
Once you have determined the "cap" wage rate for your area, ask this question:
"Is the employee making under the cap wage rate?"
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YES
Use actual hours
and actual wages
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NO
Use the formula above
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