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    Stop and Start Cards
>>FASB Disclosure Information
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* [Employer Status Notification -
  Stop and Start Cards
### FASB Disclosure Information
*In September 2011, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2011-09,**which requires certain financial-statement disclosures by employers who participate in multiemployer pension plans. To assist employers that contribute to the National Electrical Benefit Fund and are required to make such a disclosure in their financial statements, we are providing (below) the plan-related information needed to complete the disclosure.*
*The disclosure contains two sections - a narrative containing basic information about participating in multiemployer plans,**and a table containing plan-specific information about the individual plans in which the employer participates. While the content of the disclosure will be ultimately determined by the employer and their auditors, FASB has provided an example of the narrative portion of the disclosure within the ASU, which may be found on FASB's website (www.fasb.org). The NEBF-specific information needed for the table portion of the disclosure is as follows:*
**Disclosure About an Employer's Participation**
**in a Multiemployer Plan**
| **Financial Accounting Standards Board (FASB) Terminology** | **Required Disclosure** | **Information Needed for Disclosure** |
| --- | --- | --- |
| Pension Fund | Legal Name of the Plan | National Electrical Benefit Fund |
| EIN / Pension Plan Number | Employer Identification Number and Plan Number | 53-0181657 / 001 |
| Pension Protection Act (PPA) Zone Status | PPA Zone Status as certified by the Plan's actuaries for 2010 - 2024 (inclusive) | Green (each year) |
| FIP / RP Status Pending / Implemented | Status of Funding Improvement Plan or Rehabilitation Plan | Not applicable (green-zone plan) |
| Contributions of Entity A | Contributions to NEBF by the Employer | Data to be provided by the Employer |
| Surcharge Imposed | Has the Plan imposed a surcharge on contributions? | Not applicable (green-zone plan) |
| Expiration Date of Collective Bargaining Agreement | Expiration Date(s) of Collective Bargaining Agreement(s) requiring contributions to the Plan | Data to be provided by the Employer |
**Other information about the Plan:**
* Information about the Plan is publicly available on Form 5500, Annual Return / Report of Employee Benefit Plan
* The Plan year-end is December 31
* No single employer contributes 5% or more of total plan contributions
Copyright ©2025 NEBF
>>Standard Contract Language
### Standard Contract Language
When negotiating a new contract between an employer and an IBEW Local Union, the NEBF clause in the contract needs to be correctly worded to bind both parties to fulfill their obligations.
##### ARTICLE VI
Section 6.01.  It is agreed that in accord with the Employees Benefit Agreement of the National Electrical Benefit Fund ("NEBF"), as entered into between the National Electrical Contractors Association and the International Brotherhood of Electrical Workers on September 3, 1946, as amended, and now delineated as the Restated Employees Benefit Agreement and Trust, that unless authorized otherwise by the NEBF the individual Employer will forward monthly to the NEBF's designated local collection agent an amount equal to 3% of the  paid to, or accrued by, the employees in this bargaining unit, and a completed payroll report prescribed by the NEBF.  The payment shall be made by check or draft and shall constitute a debt due and owing to the NEBF on the last day of each calendar month, which may be recovered by suit initiated by the NEBF or its assignee.  The payment and the payroll report shall be mailed to reach the office of the appropriate local collection agent not later than fifteen (15) calendar days following the end of each calendar month.
>>Participation Agreements
### Participation Agreements
A NEBF℠ Participation Agreement allows a contributing employer the ability to make NEBF℠ contributions on behalf of its non-bargaining unit employees.  A non-bargaining unit employee is not part of the bargaining unit or is not performing work that is covered by the CBA which contains the NEBF℠ Standard Contract Language.
#### All
The first is an "All" Participation Agreement. An "All" Agreement covers each and every employee not covered by the collective bargaining agreement – this includes all full-time and part-time employees.
#### Alumni
An "Alumni" Agreement covers each and every employee who has earned at least one service credit under an IBEW collective bargaining agreement.
To start contributing to the NEBF℠ on behalf of your non-bargaining unit employees . To determine the "Cap" Wage for your area — you can use our  or manually calculate using the following formula:
**JWR x Hours in the CBA x 52 weeks ÷ 12 months**
The NEBF℠ will require that you sign two copies of the agreement and provide a list of the employees who will be covered under the agreement. Once received, NEBF℠ will sign one of the copies and return it to you for your records.
>>NEBF Coverage
### NEBF Coverage
As a contributing employer, you are required to make contributions to the NEBF℠ on behalf of each and every employee in the bargaining unit.
A contributing employer, through a signed, executed Participation Agreement, may also contribute to the NEBF℠ on behalf of:
All of its employees that are not members of the bargaining unit (i.e. considered non-bargaining unit employees). Contributions must be made on each and every employee including office clerical and other such employees. Look at it this way, all means all. So if you are an employer with employees who are not in the bargaining unit but work for you and on your payroll, you would be required to make contributions on everyone. In order for an employer to contribute on all of its employees, an "All" Participation Agreement must be fully executed.
A contributing employer, through a signed, executed Participation Agreement, may also contribute to the NEBF℠ on behalf of their alumni employees. An Alumni employee is each and every non-bargaining unit employee who meets the following requirements:
* The employee has earned at least one NEBF℠ benefit service credit and,
* During the current plan year or a prior plan year, at least one-half of the employee’s total hours of service were performed in a collective bargaining unit for a covered employer. In order for an employer to contribute on these employees, an "Alumni" Participation Agreement must be fully executed.
A contributing employer who is not sure if an employee meets the alumni requirements should contact the NEBF℠ for assistance.
>>NEBF Contributions
### NEBF Contributions
Contributions are made each month by contributing employers on behalf of employees who are covered by either: (A) A collective bargaining agreement with the International Brotherhood of Electrical Workers (IBEW) or one of its locals unions, or (B) A signed participation agreement with NEBF℠.
Contributing employers contribute 3% of their covered employees'  each month to NEBF℠.
All contributions to NEBF℠ are made by contributing employers.  Covered employees do not themselves make contributions to NEBF℠ and do not have individual accounts in NEBF℠.
>>>Determining Contribution Amount
### Determining Contribution Amount
#### Reporting for Bargaining Unit Employees
Reporting for bargaining unit employees is very simple. The NEBF℠ contribution amount is 3% of the employee’s .
#### Reporting for Non-Bargaining Unit Employees
Regardless of the type of participation agreement the contributing employer has there are two important things to remember:
1. Actual hours for the reporting period must be reported for each non-bargaining unit employee.
2. Actual or capped gross earnings for the reporting period must be reported for each non-bargaining unit employee.
####
#### Reporting for Working Owners
 for information about working owners.
#### Determining the "Cap" Wage
To determine the "Cap" Wage for your area – you can use our  or manually calculate using the following formula:
| **YES** Use actual wages to | **NO** Use the formula above to calculate NEBF℠ 3% |
| --- | --- |
>>>Reporting Contributions
### Reporting Contributions
As a contributing employer to the National Electrical Benefit Fund (NEBF℠), you play an important role in your employees’ retirement.  As you are the first point of contact the Fund has in building your workers’ employment history, it is critically important that the NEBF℠ receive complete and accurate data when you submit your payroll reports to the NEBF℠.
An employer is required to file a Monthly Payroll Report (MPR) each month regardless of whether or not the employer has any employees working in that calendar month. The exception to this is if this is the employer’s last MPR which should be indicated as a final report on the MPR.
The NEBF℠ offers two ways for an employer to report contributions each month on behalf of their covered employees.
1. Electronic Method
2. Paper Method - Monthly Payroll Reports or MPRs show each covered employee’s full name, Social Security number, job classification, hours and gross wages.
#### Obtaining Monthly Payroll Forms
MPR forms can be obtained by contacting the employer’s appropriate NECA Chapter.
When completing a MPR, it is important that the MPR be legible and completed in its entirety.  The following information must be completed on the MPR:
* Employer Name and Address
* Federal Registration Number – Tax Identification Number
* Type of Agreement
* Local Union Number
* Payroll Period Showing Beginning and Ending Dates
* Total Clock Hours
* Total 
* Contribution Amounts Due and Amounts Paid
* Total Number of Employees Reported
* Journeyman’s Hourly Wage Rate
* Type of Business Entity Designation
* NECA Member – Yes or No
* Traveling / Permanent Employer Status
* Indicate by placing a check in the box if this is the first or final report in the Local Union’s jurisdication, if applicable.
* Employer Name, Signature, Title of person signing, and date in the signature block.
The MPR should also contain the following information on each employee:
* First Name, Middle Initial, Last Name
* Social Security Number
* Classification Code – Please see section entitled "Using Classification Codes"
* Actual Hours Including:  Clock, Sick, Holiday, and Vacation
* Gross Labor Payroll Wages including: Sick, Holiday and Vacation
To assist an employer on the proper way to complete a MPR form, we have provided a detailed list of instructions which can be  and used as a reference.
Job classification codes are an essential part in the reporting of hours and wages of covered employees on your payroll reports.  These codes are used to determine the type of work performed and the employee’s eligibility for an NEBF℠ benefit.  A complete list of the  can be downloaded and should be utilized when reporting to the NEBF℠.
>>>Submitting Contributions
### Submitting Contributions
It is important that contributions are submitted to the NEBF℠ in accordance with the Plan of Benefits for the NEBF℠. Keep in mind, that all contributions are considered a debt due and owing to the NEBF℠. In the event an employer has failed or fails to make the required contributions, the employer shall be assessed interest and liquidated damages.
To ensure the timely and accurate processing of an employer’s monthly payroll reports, here are a few suggested prep-work steps:
1. Attach all monthly payroll report or printouts to the MPR coversheet in numerical order.
2. MPRs or printouts with multiple pages should be subtotaled.
3. When possible, each job classification should be subtotaled.
#### Timely Submission of Contributions and Reports
The payment of contributions shall be made not later than fifteen (15) calendar days from the date on which the sum became a debt due and owing. All contributions shall be accompanied by a payroll report in such form as prescribed by the Fund. A contribution shall be considered delinquent if it is not paid by the Contribution Date.
If contributions are not received by the due date, the employer will receive a written notice of delinquency requesting immediate payment and informing the employer of the interest and liquidated damages due for the delinquency.
>>Employer Status Notification -
Stop and Start Cards
### Employer Status Notification (Stop and Start Cards)
"Start" and "Stop" Cards have been traditionally used by IBEW Local Unions to notify the NEBF℠ and NECA Chapters when employers started and stopped working within their jurisdiction. These forms are vitally important for several reasons, including:
* **Delinquent work history is more quickly credited to participant records, providing for a more-seamless retirement process.**
* **Collections are performed with greater accuracy, minimizing employers who are mislabeled as delinquent.**
The paper "Start" and "Stop" Cards have been combined into one simple and efficient electronic form. The new "Employer Status Notification" is designed so that communication can flow in all directions and be completed by any party, including IBEW Local Unions, NECA Chapters, and the employer itself. This also does away with the cumbersome and expensive paper process.
>>Part-Time Seasonal Employees
### Part-Time Seasonal Employees
The NEBF’s rules require that if an employer has a collective bargaining agreement with the IBEW or an IBEW Local Union with NEBF coverage, all employees in the IBEW bargaining unit are to be covered by the NEBF.  The NEBF does not permit employers or local unions to exclude apprentices or other classes of bargaining unit employees.
The NEBF has recently become aware that there are differing practices with regard to coverage of seasonal and part-time employees (including but not limited to seasonal/summer interns).  Sometimes these employees are not mentioned in the collective bargaining agreement, but are referenced in a side agreement.  In some instances, the parties have taken the position that these employees are not covered by the collective bargaining agreement and are not bargaining unit employees.  In other instances, the parties treat these employees the same as other bargaining unit employees.
Given the differing treatment and the lack of any specific guidance from the NEBF in the past, the NEBF will accept the parties’ past treatment of seasonal and part-time employees with regard to coverage.  Where parties have treated these employees as members of the bargaining unit and contributed to the NEBF on their behalf, the NEBF will consider these employees as covered and grant them appropriate credit.  On the other hand, where parties previously treated these employees as outside of the bargaining unit and did not make NEBF contributions on their behalf, the NEBF will not consider the employer delinquent in contributions and will not credit such employees with NEBF coverage.
Effective **April 1, 2007**, the NEBF will require contributions on behalf of all seasonal and part-time employees.  The NEBF believes that when such employees work alongside regular apprentices and journeymen, the employees are part of the IBEW collective bargaining unit.  To ensure consistency and appropriate reporting in the future, the NEBF believes that these individuals must be covered.
>>Working Owners
### Working Owners
The Restated Employees Benefit Agreement for the National Electrical Benefit Fund (NEBF℠) requires covered employers to contribute on every employee working under the collective bargaining agreement.  Contributions on behalf of employees outside of the bargaining unit are only permitted if the employer has a participation agreement with the NEBF℠.  The NEBF℠ has become aware, however, that some employers have made contributions on behalf of owners of the company without a participation agreement.  The employers claim that these owners are working with the tools and are eligible for coverage because they are performing bargaining unit work.  The NEBF℠ has previously been willing to let the local parties determine whether working owners can be treated as bargaining unit employees.  Increasingly, however, there are disputes at the local level as to the coverage of owners and there has been confusion as to the amount of contributions required.  The Trustees wish to clarify how coverage of working owners will be treated effective **April 1, 2007**.
#### Contributions on Behalf of Working Owners
**Under a collective bargaining agreement** – Based on the **greater of**…
* 3% of the owner’s gross pay, or
* 3% of the prevailing journeymen wage rate multiplied by the normal straight time hours.
**Under a participation agreement**– Based on the **lesser of**…
* 3% of the owner's "capped" wages.
*Click here to use our* ***.***