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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:
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Employer InformationAs 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 fifteenth (15th) of the month following the contribution month. For example, contributions for the work month of January 2009 are due in the Trust Office on February 15, 2009. It is important to complete and submit the monthly reporting forms in a timely manner as each employee's benefits are based on the contributions reported. For example, an employee'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 employee 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. Policy for Collection of Delinquent Fringe Benefit Employer ContributionsIn 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: 1. 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”). 2. 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. 3. 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”. 4. 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. 5. Employers shall be liable for the payment of delinquent Contributions with interest at the rate of ten percent (10%) 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.
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