National Electrical Benefit Fund

Enriching the Lives of Everyone We Touch
2016 1099-R now
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NEBF Coverage

As a contributing employer, you are required to make contributions to the NEBF on behalf of each and every employee in the bargaining unit.

A contributing employer, through a signed, executed Participation Agreement, may also contribute to the NEBF on behalf of:

All of its employees that are not members of the bargaining unit (i.e. considered non-bargaining unit employees). Contributions must be made on each and every employee including office clerical and other such employees. Look at it this way, all means all. So if you are an employer with employees who are not in the bargaining unit but work for you and on your payroll, you would be required to make contributions on everyone. In order for an employer to contribute on all of its employees, an "All" Participation Agreement must be fully executed.

A contributing employer, through a signed, executed Participation Agreement, may also contribute to the NEBF on behalf of their alumni employees. An Alumni employee is each and every non-bargaining unit employee who meets the following requirements:

  • The employee has earned at least one NEBF benefit service credit and,
  • During the current plan year or a prior plan year, at least one-half of the employee’s total hours of service were performed in a collective bargaining unit for a covered employer. In order for an employer to contribute on these employees, an "Alumni" Participation Agreement must be fully executed.

A contributing employer who is not sure if an employee meets the alumni requirements should contact the NEBF for assistance.