A Laborer is an individual who performs the duties outlined under Section 1B of the Laborer’s Master Agreement. You should report them each month no later than the 15th of the month following the close of the month in which they work.
The proper form is the Combined Employer Report of Contributions, Form #AL1022. Instructions are printed on the reverse side of the actual form. You can also go to the How To section of this web site for those instructions.
You must report all individuals who perform Laborers duties, however, you can report supervisory personnel above the rank of foreman on the basis of 170 hours per month regardless of the hours work by any such employee in a month. Owners, partners, or other self-employed persons may not be reported.
Yes, liquidated damages and interest are charged on contributions received with a postmark date later than the 25th of the month in which they were due. Each late report is assessed a $150 liquidated damage fee and interest is calculated at 1.5% per month on the amount due and/or paid late.
The Audit Department will notify you in advance of the audit which records you should have available for review.
The Trust Agreements for the Laborers Health and Welfare Trust Fund (Article IV, Section 9), Laborers Pension Trust Fund (Article IV, Section 8), Laborers Vacation-Holiday Trust Fund (Article VI, Section 8) and Laborers Training and Retraining Trust Fund (Article IV, Section 8) spell out in detail the conditions for performing an audit.
You can call the Fund Office and ask to speak to someone in the Audit Department if you seek an extension of time to prepare for the audit. Appropriate arrangements will be made at that time.
Contact the Fund Office as soon as you realize that some records may not be available. Arrangements can then be made to secure replacements, where necessary, or delay the audit until the records are available.