Employer Reporting

Download Reporting Forms

The following reporting forms will allow you to enter up to 20 participants:

 

 

Should you have up to 75 participants, you can use the reporting forms shown below:

 

 

All reporting forms are available as Microsoft Excel Worksheets and have formulas included for your convenience.  Simply enter your information and the contribution totals are calculated for you.

You may download these files by right clicking on the file and choosing “Save Target As…

 

Annual Notices

Pension Fund Annual Funding Notices

ERISA Section 104(d) Notices

 

Affordable Care Act Information

On October 15, 2015, the Fund Office mailed all contributing employers information regarding the Employer Reporting Requirements, listed below is a copy of the notice.

Affordable Care Act Employer Reporting Requirements Notice (October 2015)

Remember, when preparing a reporting form, you will need to prepare a separate report for each job location.  You will also need to prepare separate reports for each rate level you are reporting.

The reports must include the following:

  1. The Employers name and address;
  2. The contribution month and job location;
  3. The employees social security number, name, hours worked and the administrative dues; and
  4. The contribution rates and the total contributions by Fund.
  5. Signature and Dated by company authorized representative.

Employer Hourly Contribution Rates

Collective Bargaining Agreements

OLMC Target Fund

 

Employer Information

As a participating Employer in a Collective Bargaining Agreement with the Union, you are required to submit a Fringe Benefit Report on a monthly basis.  The reporting forms are easy to complete and are to be submitted to the Trust Office on the first (1st) of the following month, with a grace period through the fifteenth (15th) of the month.  For example, contributions for the work month of June 2015 are due in the Trust Office on July 1, 2015 with a grace period through July 15, 2015.  Reports received after that date will be subject to late penalties, so be sure to submit your reports in a timely manner.

It is important to complete and submit the monthly reporting forms timely as each participant’s benefits are based on the contributions reported.  For example, a participant’s Health & Welfare benefits are based on the number of hours reported upon his behalf.  As the Trust Office prepares Quarterly Statements for the participants, should an employer fail to report his hours and contributions in a timely manner, the participant may show ineligible for benefits, or may even have benefits initially denied.

Should you have any questions or need additional information, please contact the Fund Office or a Business Agent for assistance.

 

Reporting Requirements

For Building Trades and Heavy Highway work, the employer must report all work in West Virginia directly to Local 132, regardless of the participants home local.

For Pipeline work in West Virginia, the employer is required to report all contributions for Local 132 members to the Local 132 Trust Office.  For members of other locals, you are required to report the Annuity, Apprenticeship, Dues, etc., directly to the Local 132 Trust Office, however, you are required to report the Health & Welfare contributions to Pipeline Health & Welfare Fund and the Pension contributions to Central Pension Fund.  For this reason, we have created separate reports based on the “group” for your ease in reporting.

 

Policy for Collection of Delinquent Fringe Benefit Employer Contributions

  1. In accordance with the Declarations of Trust and ERISA, the Trustees of the International Union of Operating Engineers Local 132 Trust Funds have adopted a Policy for the Collection of Delinquent Fringe Benefit Employer Contributions at the Board meeting of August 18, 2009 with an effective date of October 1, 2009.  Included in this comprehensive policy are the following procedures to be followed by all Employers:
  2. Contributions and the supporting remittance report (collectively referred to herein as “Contributions”) are due by the fifteenth (15th) day following the end of each calendar month (the “Due Date”).
  3. Within five (5) days after the Due Date (or the next business day if the Due Date falls on a weekend or holiday), the Funds will send a written notice to each delinquent employer advising the employer that Contributions due must be received immediately to avoid attorneys’ fees and liquidated damages.
  4. On the fifteenth (15th) day after the Due Date (or on the next business day if the date falls on a weekend or holiday), the Funds will send to each delinquent employer a copy of the written notice previously sent marked as “Second Notice”.
  5. If the delinquent Contributions are not received by the Funds within ten (10) business days of the date of the Second Notice referred to in Paragraph 3, the Funds shall immediately refer the matter to legal counsel.
  6. Employers shall be liable for the payment of delinquent Contributions with interest at the rate of eighteen percent (18%) per annum (calculated from the day following the Due Date and compounded annually), plus liquidated damages of ten percent (10%) of the amount of delinquent Contributions owing, witness costs and attorneys’ fees, disbursements and court costs.  The charge to a delinquent employer for the costs and expenses of collection, in addition to any interest due, shall in no event be less than one hundred dollars ($100) for each failure to pay monthly Contributions.

Please read and familiarize yourself with the above reporting procedures.  Should you have any questions about how this change may affect you or if you would like a complete copy of the Policy, please contact the Fund Office at (304) 525-0482 or 1-800-642-3525.