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, and received no later than the fifteenth (15th) of the month.
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 be completed on the Trustee approved Reporting Forms and include the following:
- The Employers name and address;
- The contribution month and job location;
- The employees social security number, name, hours worked and the administrative dues;
- The contribution rates and the total contributions by Fund; and
- Signature and Dated by company authorized representative.
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.
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.
Policy for Collection of Delinquent Fringe Benefit Employer Contributions