Instructions for MPR 1 and MPR 2
National Electrical Benefit Fund
The MPR-1 form is designed for the reporting of nine or fewer covered employees. This is pursuant to Article 6 of the Restated Employees Benefit Agreement and Trust for the National Electrical Benefit Fund (NEBF) by an employer who recognizes the Brotherhood as the collective bargaining agency of their employees and who agrees with a Local Union of the Brotherhood or the Brotherhood to participate in the NEBF. When an employer has to report on more than nine employees in any one month, they should use the MPR-2 form for the employees in excess of nine.
The completed report is to cover all pay periods falling in a calendar month and is due at the Local Collection Agent's office not later than fifteen (15) calendar days after the last day of each month.
IMPORTANT - Only employees who are covered by the bargaining agreement and employees covered pursuant to Article 6 of the Restated Employees Benefit Agreement and Trust for the National Electrical Benefit Fund should be entered on the report.
Indicate the type of business organization in the appropriate space.
NAME OF EMPLOYER - This is the employer's complete name and the complete address 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.
COLUMN 3 - Enter the appropriate classification code for 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 NEBF Participation Agreement Reporting Procedures.
COLUMN 5 - Enter the actual gross earnings subject to withholding taxes for each bargaining unit employee. For covered non-bargaining or covered "alumni", see the NEBF Participation Agreement Reporting Procedures.
CONTINUATION SHEET MPR-2 - Insert the page number and all requested information.
TOTAL THIS PAGE - Enter the total number of the hours and total gross pay in columns four and five.
GRAND TOTAL ALL PAGES - When a report consists of more than one page, the totals for column four 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 CONTRIBUTIONS - Three percent of the Grand Total of column five, 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 Local Collection Agent indicated.
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 Fund office and retain a complete copy for your file.
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