Reporting Contributions
A contributing employer to the National Electrical Annuity Plan (NEAP) plays an important role in their employees’ retirement. As they are the first point of contact the Plan has in building their workers’ employment history, it is critically important that the NEAP receive complete and accurate data when submitting payroll reports to the NEAP.
An employer is required to file a Monthly Payroll Report (MPR) each month regardless of whether or not the employer has any employees working in that calendar month. The exception to this is if this is the employer’s last MPR which should be indicated as a final report on the MPR.
The NEAP offers two ways for an employer to report contributions each month on behalf of their covered employees.
- Electronic Method
- Paper Method
Obtaining Monthly Payroll Forms
The NEAP does provide a generic MPR form called an
MPR-3. The MPR-3 form is designed for the reporting of nine or fewer covered employees. When an employer reports more than nine employees in any one month,
MPR-2, which is a continuation sheet, can also be downloaded and submitted as page two of the MPR-3.
Completing a Monthly Payroll Report
When completing a MPR, it is important that the MPR be legible and completed in its entirety. The following information must be completed on the MPR:
- Employer Name and Address
- Federal Registration Number – Tax Identification Number
- Type of Agreement
- Local Union Number
- Payroll Period Showing Beginning and Ending Dates
- Total Clock Hours
- Total Gross Labor Payroll
- Contribution Amounts Due and Amounts Paid
- Total Number of Employees Reported
- Journeyman’s Hourly Wage Rate
- Type of Business Entity Designation
- NECA Member – Yes or No
- Traveling / Permanent Employer Status
- Indicate by placing a check in the box if this is the first or final report in the Local Union’s jurisdication, if applicable.
- Employer Name, Signature, Title of person signing, and date in the signature block.
The MPR should also contain the following information on each employee:
- First Name, Middle Initial, Last Name
- Social Security Number
- Job Classification Code
- Actual Hours Including: Clock, Sick, Holiday, and Vacation
- Gross Labor Payroll Wages including: Sick, Holiday and Vacation
To assist an employer on the proper way to complete a MPR form, we have provided a detailed list of
instructions which can be downloaded and used as a reference.
Using Classification Codes
Job classification codes are an essential part in the reporting of hours and wages of covered employees on your payroll reports. These codes are used to determine the type of work performed and the employee’s eligibility for an NEBF benefit. A complete list of the
Job Classification Codes can be downloaded and should be utilized when reporting to the NEBF.