Contributions are made each month by contributing employers on behalf of employees who are covered by either: (A) A collective bargaining agreement with the International Brotherhood of Electrical Workers (IBEW) or one of its locals unions, or (B) A signed participation agreement with NEAP.

In addition to contributions made by an employer, NEAP may also accept other contributions in the form of rollover contributions, asset transfers and reciprocal transfers from other qualified plans.

Covered employers are required to contribute at least twenty-five cents (.25) per hour for each hour worked in covered employment. The collective bargaining agreement or participation agreement signed by the employer determines the amount the employer contributes to NEAP on a covered employee's behalf.

All contributions to NEAP are made by covered employers. Covered employees do not themselves make contributions to NEAP. However, rollover contributions approved by NEAP may be added into the balance of a covered employee's individual account.