NEBF Reporting Procedures For Working Owners

1. These procedures are used when the collective bargaining agreement contains a working owner’s clause which allows the working owner to “work with the tools”. An employer must report within these guidelines.
    
2. The employer must use the classification code 28 for working owners
    
3. Actual hours for the reporting period must be reported for each working owner, including holiday, sick and vacation hours.
    
4. Earnings: you must report the greater of:
    
   • Your Actual Gross Wages including holiday, sick and vacation pay, or
   • The prevailing JWR multiplied by the Normal Straight-Time hours as provided for in the CBA.
      
   An example of how to determine the Straight-Time Earnings follows:

   JWR = $25.00 CBA Hours = 40 per week The monthly Straight-Time Earnings is $4,000.00/$5,000.00. ($25.00 x 160/200 hours)

   OR

   JWR = $25.00 CBA Hours = 35 per week The monthly Straight-Time Earnings is $3,500.00/$4,375.00. ($25.00 x 140/175 hours)

   
   
5. Reporting Examples:
   • A working owner has 39 hours and earns $2,000.00 for a four week reporting period. With a JWR of $25.00 and a 40 hour work week per the CBA, the Straight-Time Earnings are $4,000.00.
     Report to NEBF: 39 hours (actual hours) and $4,000.00 (Straight-Time Earnings)
     
   • A working owner has 210 hours and earns $5,150.00 for a four week reporting period. With a JWR of $25.00 and a 40 hour work week per the CBA, the Straight-Time Earnings are $4,000.00.
     Report to NEBF: 210 hours (actual hours) and $5,150.00 (Actual Earnings)
      
   • A working owner has 200 hours and earns $7,000.00 for a five week reporting period. With a JWR of $25.00 and a 35 hour work week per the CBA, the Straight-Time Earnings are $4,375.00.
     Report to NEBF: 200 hours (actual hours) and $7,000.00 (Actual Earnings)
      
6. Any questions regarding the proper reporting procedures should be referred to NEBF headquarters. NEBF does not accept responsibility for any determinations or interpretations made by anyone other than its headquarters staff.