REQUIRED CONTRIBUTIONS

 

Contributions must be paid for every hour of carpentry work performed by your employees.  This includes all carpentry work performed by journeymen, apprentices, temporary employees, part-time employees, probationary employees, students, and employees who also perform work at other trades. It does not matter that the person who performs the work is an owner, relative of the owner, corporate officer or a shareholder.  It does not matter whether the person is a member of the union.  If a person works for you as a carpenter in any of the branches of the trade, contributions must be made for all hours that the person works.  There are no exceptions.

 

Contributions are to be paid from the first hour the employee performs carpentry work.  There is no probationary period for contributions.

 

 

CONTRIBUTIONS FOR YOUR EMPLOYEES

WORKING AT THE CARPENTRY TRADE

 

You must pay contributions for employees working at the carpentry trade based on the number of hours that each employee works.

 

You are responsible to keep accurate, verifiable payroll records.  If you fail to do so, it shall be conclusively presumed that the employees worked at least 40 hours per week.

 

 

CONTRIBUTIONS FOR SOLE PROPRIETORS AND PARTNERS

WORKING AT THE CARPENTRY TRADE

Contributions shall be paid to the Health Care, Apprenticeship, Dues and Industry Advancement Funds based on the number of hours actually worked.

 

The Funds consider sole proprietors and partners to be owners and not employees.  Federal Law prohibits owners  from receiving pension or annuity benefits from the Funds. Contributions to the Pension and Annuity Funds for sole proprietors and partners will not be credited and therefore are not required.

 

 

You are responsible to keep accurate, verifiable payroll records for sole proprietors and owners working at the trade.  If you fail to do so, the Funds shall be entitled to presume that the sole proprietor or owner worked at least 40 hours per week.

 

 

CONTRIBUTIONS FOR LIMITED LIABILITY COMPANY (LLC) MEMBERS

WORKING AT THE CARPENTRY TRADE

 

LLC Members who are also employees are entitled to participate in the Pension and Annuity Fund.  The Funds have adopted rules regarding the classification of LLC members.  The Funds consider LLC members who receive an IRS Form W-2 from the LLC to be employees.  The Funds consider members who do not receive an IRS Form W-2 (The best example being members who receive an IRS Form K-1) to be owners.  The rules for sole proprietors and partners apply to such persons. 

 

Contributions for LLC members who are also employees shall be paid to all Funds on the number of hours actually worked.

 

Pension and Annuity Fund contributions will not be credited for LLC members who are considered to be owners and therefore are not required.  Contributions are required to all other Funds based upon the number of hours actually worked by owners.

 

You are responsible to keep accurate, verifiable payroll records.  If you fail to do so, the Funds shall be entitled to presume that the sole proprietor or owner worked at least 40 hours per week.

 

 

CONTRIBUTIONS FOR EMPLOYEES NOT

WORKING AT THE CARPENTRY TRADE

 

HEALTH CARE FUND – Employees who do not perform covered work may participate in the Health Care Fund if you elect to contribute on their behalf.  Contributions for such employees shall be at the rate of 160 hours per month.

 

PENSION & ANNUITY FUNDS  – Employees who do not perform covered work cannot participate in the Pension and Annuity Funds unless they qualify as “Bargaining Unit Alumni.”  That means they must have previously earned a Year of Service under the Pension and Annuity Plans while performing carpentry work.  If an employer chooses to contribute to the Pension and Annuity Funds for such employees, Participation Agreements must be signed with each Fund and contributions must be made for all Bargaining Unit Alumni at the rate of 160 hours per month.

 

APPRENTICESHIP FUND - Contributions to the Apprenticeship Fund are made on the same basis as contributions to the Health Care Fund.

 

 

DUES AND INDUSTRY ADVANCEMENT FUNDS  - Contributions to the Dues and Industry Advancement Funds are not required for individuals who do not work at the carpentry trade.

 

           

CONTRIBUTIONS FOR SOLE PROPRIETORS AND PARTNERS

NOT WORKING AT THE CARPENTRY TRADE

 

HEALTH CARE FUND – Contributions on behalf of sole proprietors and partners not working at the trade are optional.  If remitted, they must be paid at the rate of 160 hours a month.

 

PENSION & ANNUITY FUNDS – Contributions will not be credited and therefore are not required.  The “Bargaining Unit Alumni” rule does not apply to sole proprietors and partners.

 

APPRENTICESHIP FUND - Contributions to the Apprenticeship Fund are made on the same basis as contributions to the Health Care Fund.

 

DUES AND INDUSTRY ADVANCEMENT FUNDS  - Contributions to the Dues and Industry Advancement Funds are not required for individuals who do not work at the carpentry trade.

 

 

CONTRIBUTIONS FOR LIMITED LIABILITY COMPANY (LLC) MEMBERS

NOT WORKING AT THE CARPENTRY TRADE

 

HEALTH CARE FUND – LLC Members who are employees who do not perform bargaining unit work may participate in the Health Care Fund if the LLC elects to contribute on their behalf.  Contributions for such persons shall be at the rate of 160 hours a month.

 

PENSION & ANNUITY FUNDS  – LLC Members who meet the Funds’ definition of an employee and who do not perform covered work cannot participate in the Pension and Annuity Funds unless they qualify as “Bargaining Unit Alumni.”  That means they must have previously earned a Year of Service under the Pension and Annuity Plans while performing carpentry work.  If an employer chooses to contribute to the Pension Fund for such employees, a Participation Agreement must be signed and contributions must be made for all non-bargaining unit employees who qualify as Bargaining Unit Alumni at the rate of 160 hours a month. 

 

LLC Members who are considered owners may not participate in the Pension and Annuity Funds as Bargaining Unit Alumni.

 

APPRENTICESHIP FUND - Contributions to the Apprenticeship Fund are made on the same basis as contributions to the Health Care Fund.

 

DUES AND INDUSTRY ADVANCEMENT FUNDS  - Contributions to the Dues and Industry Advancement Funds are not required for individuals who do not work at the carpentry trade