Calculating Contributions
Overview
Employers are parties to a Collective Bargaining Agreement which provides for employer contributions of a certain sum per hour to fringe benefits negotiated by the Western States Regional Council of Carpenters and employer representatives. If an employer is signatory to one or more agreements for our jurisdiction, contributions are owed based on the jurisdiction of where the hours were worked.
Certain classes of employees may be exempt from contributions based on their status. Depending on location and/or agreement, employers may need to report contributions to multiple administrators.
Exceptions by Employee Class
The following exceptions do not apply if the member has achieved a pension-earning status prior to their pension-exempt status. For example: A member completes one year and 1,000 hours as a Utility Worker. Later, the member enters the apprenticeship program and is indentured as a first-period Apprentice. Because of the previously achieved pension-earning status, the member receives Retirement contributions for hours worked as a first-period Apprentice.
| STATUS DESCRIPTION | STATUS CODE | RULE |
|---|---|---|
| Apprentice 1 | APP1 | No Retirement contribution required until member advances beyond Apprentice 1. |
| Apprentice 2 | APP2 | Same rules as Apprentice 1 (Oregon and Southwest Washington only). |
| Carpenter Helper 1 | HR1 | Required hours are subject to the terms of the Letter of Understanding. Generally speaking, no Heath & Security or Retirement contributions required for the first 250 hours with an employer. |
| Carpenter Helper 2 | HR2 | Required hours are subject to the terms of the Letter of Understanding. Generally speaking, no Retirement contributions required for the second 250 hours with that employer. Minimum of 500 work hours required for Retirement contribution. |
| Scaffold Tender | TCWA | No Health & Security or Retirement contribution required for the first 250 hours. No Retirement contribution required for the second 250 hours. |
| Tradeshow Specialist 1 | TSS1 | No Retirement or Vacation contribution required for 0-500 hours. |
| Tradeshow Specialist 2 | TSS2 | No Vacation contribution required for 0-500 hours. |
| Utility Worker | UM1 | No health is required for the first 250 hours. No Retirement is required for the first 500 hours. Check Schedule A or Memo of Understanding for specifics, or contact us for additional information. |
| Residential Utility Worker | URS1 | No Health & Security or Retirement contributions required for the first 250 hours of employment for that employer. |
| Residential Utility Worker | URS2 | No Retirement contribution required for the second 250 hours of employment for that employer. Minimum of 500 work hours for that employer before Retirement required. |
Hourly Contributions
| Health & Security | See Schedule A of the applicable Agreement. |
| Retirement | See Schedule A of the applicable Agreement. |
| Vacation | Vacation contributions are deducted from the employee’s pay, net after taxes. Subtract $1 for every compensable hour. |
| Apprentice Training Fund | See Schedule A of the applicable Agreement. |
| Carpenters International Training Fund | See Schedule A of the applicable Agreement. |
| Washington Construction Industry Substance Abuse Program (WCISAP) Associated General Contractors of Washington only |
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| Union Dues |
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| 401(k) | See the 401k page for instructions. |
Related:
Calculating Contributions FAQs
Employer Checklist
Do you understand our expectations for employers? The links on the left can direct you to the details, but our requirements boil down to 4 simple things:
1. Fill out the form.
2. Write the check.
3. Deposit funds by due date.
4. Keep good records.
We know it can be frustrating when you don’t have the right information. Be sure to contact us with your questions and suggestions.