Employers

New And Existing Employers

Support For Our Contributing Signatory Employers

Resources and Tools

• • Definition of a Signatory Employer
  • Reporting Contributions
  • Benefits for Employers
  • Important Resources and Documents
  • Instruction and Support for EmployerXG
  • What to Expect if You are Audited

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Signatory Employers

Employers who are signatory to a Collective Bargaining Agreement with the Western States Regional Council of Carpenters are obligated within that agreement to make certain fringe benefit payments on behalf of their employees to the Southwest Carpenters Trust. The funds and contribution amounts are specified within each agreement to which the employer is bound.

This Includes Employers Signatory To:

• • Master Labor Agreements
  • Single Project Agreements
  • Project Labor Agreements
  • Subscriber Agreements
  • International Agreements

The Process:

• • The agreement between the WSRCC and the employer is finalized and executed.
  • The Contract Administrator at the WSRCC will submit a copy of the signed agreement to the Employer Services Dept at CSAC.
  • Employer Services will process the agreement and set up the employer based upon the information provided.
  • Employer Services staff will send a New Employer Packet to new signatory employers with information and instruction for remittance reporting.

The Employer Services staff is committed to providing support to employers for remittance reporting. If at any time you have questions or concerns, contact us by email at EmployerServices@carpenterssw.org or (213) 386-8590.

Reporting Contributions

Submitting Fringe Benefit Contributions Each Month

The Obligation to Remit Contributions: Employers are required to remit payment for fringe benefits for each employee performing covered work. Covered work is defined within the collective bargaining agreement. The contributions are usually based on hours worked or sometimes on gross wages. Carefully review the agreements or rate sheets provided by the WSRCC, as those will contain specific information regarding the basis for fringe benefit contributions.

Due Dates: Employer contributions are due by the 15th of the month following the month of work and are considered late if received after the 25th of the month. If the 25th of the month falls on a weekend or holiday, payments made by check must be received on the last business day before the 25th to avoid assessment of liquidated damages at 10% of the amount due plus interest. EFT payments may be processed through the 25th of the month, regardless of the day.

Online Reporting: Southwest Carpenters Trust requires all employers to report through the EmployerXG Portal each month. Paper remittance forms are not prepared for employers and are not accepted. Payment can be made electronically by EFT or by sending a Remittance Confirmation with a check.

Getting Started: New signatory employers will receive a New Employer Packet with an Invitation to Remittance Reporting with details regarding the reporting obligations and instructions and codes needed to sign up for EmployerXG. Other documents include:

• Rules Implementing Withdrawal Liability Imposed by ERISA
• Employer Remittance Reporting Guide
• Employer Quick Start Guide

What You Need To Know About Reporting Contributions:

• • Do not pay the hourly contributions to an employee in lieu of contributions to any one of the Trusts, as doing so will not relieve you of the obligation to remit payment to the Trusts.
  • Contributions payable to the Vacation Trust for Vacation, Supplemental Dues and CLIC obligations should be included in the employee's total gross wages for tax purposes under most circumstances and agreements. The full amount due to the Vacation Trust is retained by you for transmittal to the Trust's depository bank on a monthly basis as part of your remittance.
    • A Sample Payroll is provided for employers new to Union Payroll and Remittance Reporting.
  • Do not make any contributions on sole owners. Self-contributions are not accepted.
  • Corporate officers, partners, RMEs, RMOs and superintendents who work with the tools of the trade should not be reported as a regular journeymen. See the C4A Participation Agreement on the website and contact Employer Services for more information.
  • Employers are required to submit a remittance report for each open agreement or classification on file for each open work month and must file a "No Work" report if no work was performed.
  • The agreements and rates available for reporting in EmployerXG are based upon agreement or project information provided by the Contract Administrator of the WSRCC to the Trust. If you believe that a rate is incorrect or missing, please contact Employer Services immediately for assistance.
  • If you no longer hire a craft, are out of business, your business becomes inactive, or you feel like you no longer have an obligation to submit monthly reports because your project is complete, please contact Employer Services immediately.
  • For consistency, it is generally recommended that employers report contributions based on the pay dates in a work month.

Contribution Adjustments:

Employers who make errors in reporting may submit the Adjustment Request Form and any supporting documentation to EmployerServices@carpenterssw.org for processing.

The Board will consider a request for a credit of monies paid in error. However, credits or refunds are considered only if the request is received in a timely manner, and certain conditions may apply.

Instruction And Support For EmployerXG

In addition to the printed materials available to assist you with reporting through EmployerXG, you can access additional instructions and video tutorials on specific topics below.

Benefits For Employers

There Are Benefits To Being A Signatory Employer

C4A Participation

Employers may make contributions for Health & Welfare and Pension/Annuity (when contributions are made to the Annuity Plan as part of the bargaining agreement) for the following classifications outside of the Master Labor Agreement.

1. Past bargaining unit employee ("Bargaining Unit Alumni")
   • Corporate Officers, Partners, RMEs or RMO's
   • Superintendents
   • Project Managers
   • Project Estimators
2. Provided that all such owners and employees participate:
   • Owners
   • Managers
   • Administrative
   • Non-bargained employees
   • Non-construction employees

C4A contributions are subject to the following conditions:

• • Contribute 173 hours per month for each C4A participant at the current Health & Welfare and Pension/Annuity rates in the applicable Master Labor Agreement, regardless of the number of hours worked or paid each month.
  • Regularly contribute on 2 or more bargaining unit participants.
  • Remit contributions for bargaining unit employees timely.

Review the C4A Participation Agreement for details, complete the following documents and forward them to EmployerServices@carpenterssw.org or call (213) 386-8590 to speak to an Employer Services Representative to start reporting or to add a participant.

• C4A Application
• Declaration of Company Status

Non-Bargaining Participation

Employers may obtain Health & Welfare Benefits for employees outside of the collective bargaining agreement under the Employer Participation Agreement for Non-Bargaining Employee Coverage.

Non-Bargaining contributions are subject to the following conditions:

• • Remit monthly premium contributions by the 15th of the month preceding the coverage month.
  • Regularly contribute on 2 or more bargaining unit participants.
  • Remit contributions for bargaining unit employees timely.
  • Remit monthly premiums for all employees not otherwise covered by a bargaining agreement, unless the employee works less than 30 hours per week or unless coverage is declined by the employee because of other coverage.
  • Employers are responsible for at least 50% of the employee's monthly premium.

Employers who are interested in offering Non-Bargaining Health & Welfare Coverage should contact EmployerServices@carpenterssw.org or call (213) 386-8590 to request an Employer Participation Agreement for review.

• Non-Bargaining Premium Rates

Important Resources and Documents for Employers

Items Frequently Requested By Signatory Employers

Employer Service Request Forms

• Status Letter Request
• Employer Service Request

Pension Requirements

• FASB Multiemployer Pension Plan Disclosures
• Rules Implementing Withdrawal Liability
• 2023 Annual Funding Notice

Affordable Care Act Compliance

• ACA Employer Information 2024

FMLA – Family And Medical Leave Act

Under the FMLA, eligible employees can take up to 12 weeks of unpaid, job-protected leave each year for family and medical reasons, and covered employers are required to maintain group health coverage for employees on FMLA if they had coverage immediately before the leave.

Eligible Employees

• • Work for an employer with 50+ employees
  • Have worked for the same covered employer for at least 12 months
  • Have worked at least 1250 hours for the same covered employer in the last 12 months
  • Work at a location where the employer has at least 50 employees within a 75 mile radius.

Employers who have properly granted FMLA leave to a carpenter employee should contact the Employer Services Department at EmployerServices@carpenterssw.org for assistance with remitting sufficient Health and Welfare contributions on behalf of an eligible employee. A completed U.S.D.O.L. Designation Notice will be required.

• Designation Notice WH-382

Employer Contributions

• • Employers will report 120 hours per month or the minimum number of hours required to maintain coverage, whichever is higher.
  • Employers will report hours for the Health & Welfare contribution only at the current hourly rate in the Master Labor Agreement and jurisdiction the employer is working in.

International Employers

• Guidance for International Employers Reporting Contributions

Employer Outreach Program

The Employer Outreach Program is available to all Employers who are signatories to a Collective Bargaining Agreement with the Western States Regional Council of Carpenters.

• Learn More.

Email us at  EmployerServices@carpenterssw.org or contact us at (213) 386-8590 to arrange a convenient time and date to receive personalized assistance with remitting employer contributions.

Audit and Collections Procedures

Facilitating Payment And Verifying Compliance For The Benefit Of Employers And Participants

Collections

If payment is not received for monthly reports, the Collections department will contact you to arrange a date for payment. If you are unable to make a payment when the contributions are due, the Collections department can assist you with resolving the outstanding balance, including providing conditional releases to collect directly from general contractors via joint check.

Please contact the Collections department at  collections@carpenterssw.org or (213) 386-8590 for assistance.

The Collections department also provides employers with unconditional releases and project specific status letters and assists with audit invoices and refund requests.

Compliance Audits

Employers who are obligated to remit contributions to the Southwest Carpenters Trusts are routinely audited to verify that all required contributions are submitted properly for covered work and that all employers are meeting their obligations to the Trusts. The Trusts are required to maintain an audit program under ERISA.

The assigned auditor will follow established procedures to verify that all covered work has been reported. To determine the proper contributions due to the Trusts, it will be necessary for employers to provide our auditors with access to the following types of records:

• • Straight work hours
  • Overtime hours
  • School hours
  • Holiday hours
  • Travel time hours
  • Vacation hours
  • Jury duty hours
  • Sick time hours
  • Workers' compensation time
  • and all other non-worked paid hours
  • State Quarterly Unemployment Compensation reports
  • Employer copies of monthly contribution reports to the Trusts for all fringe benefit funds to which you contribute
  • General ledger and cash disbursement records with back up documentation, such as invoices
  • Employee roster of all employees including job title/duties, wage rate/salary, and hire/termination dates
  • Copy of your last Workers' Compensation audit

What To Expect When You Are Audited:

• • CSAC will send you an audit initiation letter.
  • One of CSAC’s third party auditing firms (Calibre CPA Group PLLC or Withum CPA) will contact you by phone or email within 30 days of the initiation letter to schedule a mutually agreeable date for an onsite audit or delivery of electronic records to be sent to the auditor for review.
  • Upon review of the records, the auditing firm will issue a draft report containing preliminary findings. You will have 10 days to respond to the auditing firm and dispute any findings.
  • If any audit findings remain after the draft process, CSAC will issue an audit invoice detailing the contributions, liquidated damages, interest, and audit fees due. You will have 15 days to respond to CSAC for review of the findings and to discuss payment for the invoice.
  • If there are no findings discovered from the audit, CSAC will send you a zero findings letter.

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