National Electrical Benefit Fund

Enriching the Lives of Everyone We Touch
2013 1099-R now
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Part-Time Seasonal Employees

The NEBF’s rules require that if an employer has a collective bargaining agreement with the IBEW or an IBEW Local Union with NEBF coverage, all employees in the IBEW bargaining unit are to be covered by the NEBF.  The NEBF does not permit employers or local unions to exclude apprentices or other classes of bargaining unit employees.
 
The NEBF has recently become aware that there are differing practices with regard to coverage of seasonal and part-time employees (including but not limited to seasonal/summer interns).  Sometimes these employees are not mentioned in the collective bargaining agreement, but are referenced in a side agreement.  In some instances, the parties have taken the position that these employees are not covered by the collective bargaining agreement and are not bargaining unit employees.  In other instances, the parties treat these employees the same as other bargaining unit employees.
 
Given the differing treatment and the lack of any specific guidance from the NEBF in the past, the NEBF will accept the parties’ past treatment of seasonal and part-time employees with regard to coverage.  Where parties have treated these employees as members of the bargaining unit and contributed to the NEBF on their behalf, the NEBF will consider these employees as covered and grant them appropriate credit.  On the other hand, where parties previously treated these employees as outside of the bargaining unit and did not make NEBF contributions on their behalf, the NEBF will not consider the employer delinquent in contributions and will not credit such employees with NEBF coverage.
 
Effective April 1, 2007, the NEBF will require contributions on behalf of all seasonal and part-time employees.  The NEBF believes that when such employees work alongside regular apprentices and journeymen, the employees are part of the IBEW collective bargaining unit.  To ensure consistency and appropriate reporting in the future, the NEBF believes that these individuals must be covered.