Determining Contribution Amount
Reporting for Bargaining Unit Employees
Reporting for bargaining unit employees is very simple. The NEBF contribution amount based on actual hours worked at 3% of the employee’s gross labor payroll.
Reporting for Non-Bargaining Unit Employees
Regardless of the type of participation agreement the contributing employer has there are two important things to remember:
- Actual hours for the reporting period must be reported for each non-bargaining unit employee.
- Actual or capped gross earnings for the reporting period must be reported for each non-bargaining unit employee.
Determining the "Cap" Wage
To determine the "Cap" Wage for your area – you can use our Wage Cap Calculator
or manually calculate using the following formula:
JWR x Hours in the CBA x 52 weeks divided by 12 months
Once you have determined the "Cap" Wage for your area, ask this question:
"Is the employee making under the Cap Wage?"
Use actual wages to
calculate NEBF 3%
Use the formula above
to calculate NEBF 3%