National Electrical Benefit Fund

Enriching the Lives of Everyone We Touch
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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:
  1. Actual hours for the reporting period must be reported for each non-bargaining unit employee.
  2. 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?"
 
YES
Use actual wages to
calculate NEBF 3%
NO
Use the formula above
to calculate NEBF 3%