Employer Compliance Department

Signatory employers are responsible for reporting "covered" compensation and remitting contributions to the Pension Plan and Health Fund. "Covered" compensation is the earnings on which contributions are due to the Trusts. The Trust's Employer Compliance Department (ECD) assists Employers in complying with the reporting requirements of their applicable Collective Bargaining and Trust Agreements. Employers with questions are welcome to call ECD for assistance in determining what is "covered" compensation, the ceilings per project or help in filling out the Report of Contributions.

The Trusts are required by federal law to implement a comprehensive and effective audit program. All signatories are subject to audit on a random basis.

The Producers and/or WGA will furnish to the Trustees at their request any information which is necessary or desirable for the proper and efficient administration of the Pension Plan and Health Fund. The Trustees may, at reasonable times and during normal business hours of any Producer, audit or cause to be audited the records of any Producer which may be pertinent to contributions or reports furnished pursuant to a collective bargaining agreement (CBA). If the Trustees determine that a Producer has not provided the requested information or made its records for available for audit, the Trustees shall compel the Producer to produce such records and recover from the Producer the attorneys fees and costs incurred by the Trustees in securing the audit information.

The Employer Compliance Department has two different programs which seek to insure that Employers are complying with the contribution obligations of their Collective Bargaining Agreements and verify that writers' earnings have been correctly remitted and entered, thus providing accurate data on which eligibility for benefits may be determined.

• The External Audit Program - An independent auditing firm, specializing in the review of the employers' books and records, helps the Trusts discover any discrepancies in reported earnings. The Trusts' auditors look at the employer records in the previous four to six years when conducting an audit. It is the intention of the Trusts to audit all employer-parties on a regular basis. The Board of Directors/Trustees review the audit findings and the Employer Compliance Department handles the collection of any delinquent contributions, interest and fees, the refund of any overpaid contributions as well as the notification to the writers themselves of their audit findings.
• The Internal Audit Program - If a writer requests a review of his/her reported earnings, our internal auditors will examine the requested projects. In order to perform this research, the internal auditor will require the writer to provide copies of their contracts for the projects in question and evidence of payment (such as check stubs, wire transfers, bank statements, dues declaration, etc). After the review is complete, an internal auditor will notify the writer of the findings and initiate the collection process with the employer. Once the collection process is complete, the writer will be notified. If an employer over-reported earnings, the Trusts will make a refund to that employer and notify the writer of the earnings which will be credited out of their account.

Writers, please note that the collection of any delinquent contributions may result in the granting of retroactive eligibility for Health Fund coverage. Should retroactive eligibility be granted, you will be notified by the Eligibility Department of the Trusts of (1) your new eligibility period and (2) the process for submitting receipts for retroactive processing of medical, dental, PBH, vision and prescription payments. You will receive reimbursement at the appropriate level for the time period of the retroactive eligibility. Please save your receipts!

Writers should review their Pension Plan and Health Fund Statements for any discrepancies or they may call ECD directly to inquire if missing earnings have been paid on their behalf. At times the statements are printed before earnings are posted to our system. We rely on writers to bring these discrepancies to our attention as quickly as possible so the Trusts may insure that every writers' earnings are reported correctly and they receive all the benefits to which they are entitled.

All Signatory Employers are randomly audited every four years to assure that they are complying with the reporting requirements of their Collective Bargaining and Trust agreements.

Please remember that the Writers Guild of America and the Pension Plan and Health Fund are separate and independent organizations. The dues you pay to the Guild are in no way related to the function of the Trusts or to your eligibility for benefits. The Trusts administer the benefits you receive related to the earnings that have been reported by your employers.

If you have any questions, please feel free to contact the Employer Compliance Department at (818) 846-1015 ext. 5, press 2, or at employercompliance@wgaplans.org.