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This page contains Frequently Asked Questions regarding Employer Services.

Should you have a question or concern regarding services for employers, you should contact Benefit Services at 754-777-7735 or

Employer Services

Frequently Asked Questions

Q. Can I remit my contribution reports weekly? 

A. Yes, you can elect to remit your reports weekly. Please be advise that your reports are due within 10 working days from the weekly payroll period. 

Q. Can I remit my contribution reports monthly?

A. Yes, you can remit your reports monthly. Please be advised that your reports are due within 10 working days from the last day of the month.

Q. I have a small company and I report weekly, can I report two pay periods on one report?

A. No, if you report two payroll periods on one report, the first week of that report will be deemed late as it will be received after 10 working days following the end of that payroll period. 

Q. If I am late with my remittance report and payment, is there a penalty?

A. Yes, if your report and payment is received after 10 working days after the weekly payroll period end or month end period, a late fee will be assessed.  Refer to the Collection Policy on the Documents link.

Q. What is the late remittance penalty?

A. The following provisions apply to the assessment and payment of the late payment assessment:
    1) If you have not been late more than two times in a twelve month period, the fee shall be 10% of the contributions total amount due.
    2) If you have been late three times in a twelve month period, the fee shall be 15% of the contributions total amount due.
    3) If you have been late more than three times in a twelve month period, the fee shall be 20% of the contributions total amount due.

Q. Am I required to have a bond?

A. Yes, all employers are required to submit a bond. $1,800.00 per employee if you report weekly or $4,000.00 per employee if you report monthly. The Benefit Office will provide you with your requirement bond amount, which is reviewed every 6 months. If there is no change in your required amount, you must submit your "Continuation Certificate" each year.

Q. Can I remit my reports through the mail?

A. No, all contractors must submit their remittance reports online through the employer portal. Please contact the Benefit Office for assistance with logging into the portal.

Q. Can I make my payment electronically?

A. Yes, you can submit your payment via ACH or Wire transfer. If you need to send a check, please contact the Benefit Office for assistance.

Q. How do I know if my employee elected to contribute to the DC Fund?

A.  The Benefit Office sends each contractor a list of their Local 725 members who elected to contribute to the DC Fund. The election period is October 1st through November 30th each year for the following year and the list is mailed to you before the end of December so you can program the member's payroll deduction accordingly.  You may get a new employee during the year and that employee's referral will list his/her DC elective. Also, the employee is responsible to inform his new employer of his/her election and you can also contact the Benefit Office to obtain that information.

Q. I have an employee who elected to contribute to the DC Fund, is there any penalty if my remittance report is late?

A.  The Department of Labor requires that employee 401(k) elective deferral contributions must be deposited into the Plan in a timely fashion. The CBA dictates that elective deferral contributions are considered timely if they are received at the Benefit Office within 10 working days following the end of the payroll period and that failure to timely deposit employee elective deferral contributions results in a prohibited transaction under Section 4975 and Form 5530 (Return of Excise Taxes Related to Employee Benefit Plans) must be filed by the employer responsible to deposit those elective deferral contributions timely.

Q. I'm an Owner-Operator, is there an hourly requirement that I must remit?

A.  Yes, you must submit the actual number of hours worked, however, you must remit minimum of 40 hours a week, 52 weeks a year. If you are remitting monthly reports, you would remit your contributions on a minimum of 173.33 hours per month.

Q. For an Owner-Operator, am I required to remit on a certain number of bargained employees?

A. Yes, you must remit on at least one apprentice or one journeyman in addition to yourself.

Q. When is the next wage & benefit rate increase?

A. The Wage & Benefit rate increases generally occur on July 16th of each year.

Q. If I am on a Participation Agreement with the Health Fund, am I required to provided coverage to all my non-bargained staff?

A. Yes, all non-bargained employees must be given coverage for any employer utilizing a Participation Agreement.

Q. On the remittance form, there is a reporting fee...what is this?

A. An employer shall pay the Service Corporation a processing fee per weekly or monthly reporting period determined by the Service Corporation, which fee shall be added to contribution reports & payments as noted in "Article XI: Fringe Benefits, section 11.01, paragraph F. Contribution Reporting Fee" in the CBA. The current processing fee is $6.00 per reporting period, this fee was previously invoiced separately quarterly to employer, beginning with the 7/19/19 wage & benefit schedule, this fee has been added directly to the remittance form.

Q. I received a letter indicating my company has been selected for an audit, what does this mean?

A. The Trustees of the Service Corporation in conjunction with the Employee Benefit Trust Funds has established a Collection Policy to ensure the effective and efficient collection of contributions from employers. To monitor and ensure proper compliance with the CBA, the Funds have established a payroll (shop) audit program. This program allows an independent auditor to inspect/examine pertinent business records to ensure compliance. The program has randomly selects contributing employers monthly to examine their records once every three years. The current independent auditor is Novak Francella, LLC, who conducts the audits either electronic submission or in person. 

Q. What records to I have to provide for a payroll (shop) audit?

A. The pertinent business records that the independent auditor (Novak Francella) include but not limited to:

​       * Payroll books and records, including weekly payroll records;

       * IRS forms 941;                                              

       * IRS forms 1099;                                           

       * IRS forms 940;

       * Daily time sheet records;

       * General Ledger and cash disbursement records;

       * Florida tax form UTC-6;

       * Any other records or documents that are deemed necessary to complete the audit.

Q. Do I have to comply with a payroll (shop) audit?

A. Yes, any employer that fails to cooperate in any examination authorized by the Funds shall be responsible for all of the costs and attorney fees incurred in compelling the employer's compliance.

Q. What if the audit shows an underpayment?

A. If the examination of your books and records reveals that an amount is due, then in addition to all other assessments due to such underpayment, the employer shall pay the cost to have performed the audit and any attorney or collection fees incurred.

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