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Policies & Procedures

Employer Reporting

Employer Contacts

401k Information

Participant (SCPT)

 


Employer Reporting

There are two types of Employer Report Forms (ERF) to report Employee hours:

  1. Forms to report monthly fringe benefit contributions (ERF-F026)
    (e.g. Health & Welfare, Retirement, Vacation, Dues, etc.)

  2. Forms to report Defined Contribution Fund ( 401(k) ) contributions (ERF-F027)
    401(k) contributions are pre-tax elective employee deferrals.  An employee who wants to make deferrals must present you with an enrollment card showing the amount of pre-tax money per hour that must be deducted from his pay and be remitted to the Fund.

If reporting for the first time, blank paper report forms will be mailed to you for all agreements and job classes associated with your company.  Once we receive a report from your office, we will automatically generate reports in subsequent months pre-printed with the names and job classes of the employees you reported for the previous month.  You may then add names and social security numbers of new employees and/or delete terminated employees.

Whether or not you receive monthly report forms, you are still obligated to make your contributions timely.

All Employer Report Forms are also available as Microsoft Excel spreadsheets and can be sent on a CD-ROM by mail or as an attachment by email.

You may be signed to multiple agreements or have members for different Locals to report.  Please review your collective bargaining agreement carefully.  Contact the Local if you have questions regarding wages or dues.  The Local Union is responsible for dispatching the employees.  They will furnish you with a dispatch slip.  The dispatch slip indicates the employee’s job class and information regarding the fringe benefit deductions.  If we believe you have reported incorrectly, we will send you overage or shortage notices

Reporting Monthly Fringe Benefit Contributions (non 401k)

The Southern California Pipe Trades Administrative Corporation (“Fund Office”) collects required contributions from employers who are signatory to a collective bargaining agreement with Southern California Pipe Trades District Council No. 16 of the United Association.

Employers reports & submits fringe benefits contributions with the Employer Reporting Form for fringe benefit (ERF-F026).

Fringe benefits contributions  includes:

  1. Health & Welfare contributions;

  2. Vacation & Holiday contributions;

  3. Retirement contributions;

  4. Christmas Bonus contributions;

  5. Apprentice and Journeyman dues;

  6. PIPE dues;

  7. District Council #16 dues;

  8. National Pension contributions;

  9. International Training dues; and

  10. CED dues.

Reporting Requirements

  1. Employees covered under different agreements and/or job classes must be reported separately.

  2. 401(k) deferrals must be reported separately from other contributions and per Department of Labor regulations (Section 2510.3-102) must be forwarded as of the earliest date on which the monies can reasonably be segregated from the employer's general assets.

  3. This can be no later than the 15th day of the month following the month in which the contributions were witheld from pay. However, if the 401(k) deferrals can be reasonable segregated sooner, then these funds must be remitted earlier.

  4. Contributions other than 401(k) are due on the 10th day of each month for the hours worked through the last payroll period in the prior calendar month. The reports and payments are delinquent if not remitted by 12:00 midnight on the 15th.

  5. An Employer who falls delinquent is subject to 10% liquidated damages, a $200 late filing fee, and 18% annual interest on contributions due from the date of the delinquency until the date of payment.

  6. The Union may remove employees from a delinquent Employer upon twenty-four (24) hour notice.

Instructions for completing the Form

  1. List Employee SSN, name, local, hours worked, and V&H withheld for period. If any of the rates are based upon wages, then you must also report Gross Wages for the period.

  2. Total the hours worked and then multiply by the applicable rates from the agreement. List these totals in the right hand column. For V&H, if actual V&H amount witheld was greater, then list that figure.

  3. Indicate the work month and payroll period at the top of report. Sign and date at the bottom.

  4. Send report with payment to P.O. Box 511349, Los Angeles, California 90051-7904. You may send correspondence to our office address at 501 Shatto Place, 5th Floor, Los Angeles, California 90020, Attention: Contractors Compliance Department.

  5. If you use a computer-generated report, it must meet our requirements. Please use a format similar to the one on our standard reports. All funds should be listed separately on your report.
     

  6. If you would like us to provide you with a properly formatted Excel spreadsheet that includes contribution calculations, please contact the Contractor Compliance Department at (213) 385-6161.

 

Reporting Monthly Defined Contribution Fund (401k)

The Southern California Pipe Trades Administrative Corporation (“Fund Office”) collects required contributions from employers who are signatory to a collective bargaining agreement with Southern California Pipe Trades District Council No. 16 of the United Association.

Employers reports & submits Defined Contribution contributions with the Employer Reporting Form for fringe benefit (ERF-F027).

Reporting Requirements

  1. 401(k) deferrals must be reported separately from other contributions and per Department of Labor regulations (Section 2510.3-102) must be forwarded as of the earliest date on which the monies can reasonably be segregated frm the employer's general assets. <click here for more information>

  2. This can be no later than the 15th day of the month following the month in which the contributions were withheld from pay. However, if the 401(k) deferrals can be reasonably segregated sooner, then these funds must be remitted earlier.

  3. An Employer who falls delinquent is subject to 10% liquidated damages, a $200 late filing fee, and a 18% annual interest rate on contributions due from the date of the delinquency until the date of payment.

  4. The Unions may remove employees from a delinquent Employer, with a twenty-four (24) hour notice.

  5. Owners who are Sole Proprietors are prohibited by law from contributing to the Defined Contribution (401(k)) Fund.

The above is a summary only - please see your Collective Bargaining Agreement, the Trust Documents, and the Collection Policy for governing requirements

Instructions for completing the Form

  1. List Employee SSN, name, local, hours worked, 401(k) rate used and amounts deferred for the period. Indicate whether an overtime premium was applied, or if deferral was only deducted for part of the month.

  2. Indicate the work periods covered at the top of the report. Sign and date at the bottom.

  3. Send report with payment to P.O. Box 511349, Los Angeles, CA 90051-7904. You may send delivered mail to our office address at 501 Shatto Place, 5th Floor, Los Angeles, CA 90020, Attn: Contractor Compliance Department.

  4. If you use a computer-generated report, it must meet our requirements. Please use a format similar to the one on our standard reports. All funds should be listed separately on your report.

  5. If you would like the Trust office to provide you with a properly formatted Excel spreadsheet please contact the Contractor Compliance Dept. at (213) 385-6161.

 

Union Benefits & Payroll
What benefits should be included in taxable wages

  1. EXCEPT Dues, Vacation & Holiday, and 401(k), all contributions due to the Trust Funds are non-wages. These non-wage contributions can be disregarded for payroll purposes.

  2. DUES - Dues should be withheld from Net Pay and paid to the Trust Fund.

  3. VACATION & HOLIDAY - V&H should be added to Gross Wages, taxed, then withheld from Net Pay and paid to the Trust Fund.

  4. 401(k) - 401(k) deferrals are a BEFORE TAX deduction from Gross Wages.

  5. Example:

    Start with: Wages     40 hours @ 26.83 $1,073.20
    Ad : V&H 40 hours @ 2.98 $   119.20
    Subtract: 401(k)  40 hours @ 2.00  -$     80.00
    Result in Taxable Wages:    $1,112.40
         
    Subtract: Taxes (must calculate) -$   200.00
    Subtract: V&H 40 hours @ 2.98 -$   119.20
    Subtract: Dues 40 hours @ 0.54 -$     21.60
    Result is Net Pay:            $  771.60


    (The above is an EXAMPLE ONLY. The rates for your employees may differ. If your employee worked overtime, then the overtime generally applies to both wages and V&H)

DOWNLOAD

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Employer Forms

New Employer Welcome Letter

Joint Collection Policies & Procedures

Corporate Officer/Owner Election to Participate

Exempt Owner Form & Information

Inactive Status Request

Employer Change of Address

Payment Methods Notice

Refund Policy

Reporting Requirements & Instructions for 401k

List of Corporate Officers, Sole Proprietors, Partners & Other Owner-Managers

Managing Benefits Contribution Brochure

 
Southern California Pipe Trades Administrative Corporation | 501 Shatto Place, 5th Floor | Los Angeles | CA 90020 | (800) 595-7473 | Press Option "2" for Members Services | Outside US (213) 383-0725 | Fax (213) 383-0725