Obligations of the Employer to Remit Pension Plan and Health Fund Contributions per the Minimum Basic Agreement (MBA) or other Collective Bargaining Agreement. (revised 5/2/11)

Signatory employers are required to make Pension Plan and Health Fund contributions on behalf of all writers hired by them to perform covered writing services, whether or not the writer is a member of the Writers Guild of America. Article 17 Signatory employers are required to make Pension Plan and Health Fund contributions on behalf of all writers hired by them to perform covered writing services, whether or not the writer is a member of the Writers Guild of America.

A Company must be signed to a Collective Bargaining Assumption or Distribution Agreement in order to make these contributions. The Signatory Departments of the Writers Guild of America East and West administer the process of becoming a signatory employer. The WGA Signatory Department notifies the Trusts when a company signs or resigns their Collective Bargaining Agreement. The Signatory Coordinator at the Trusts sends a welcome notice to the employer and encloses copies of the Report of Contributions along with written instructions on how to fill out the form to correctly report earnings and remit contributions to the Trusts.

Weekly employers are required to remit contributions, along with a completed Report of Contributions (either transmitted electronically or on paper) not more than ten (10) business days after the close of the payroll week during which the writer is paid or due compensation. Contributions are deemed to be delinquent if they have not been received within thirty (30) calendar days from the "due" date. If the payment is not made by the end of the thirty (30) day grace period, interest will be charged from the end of the week in which the writer was paid or due contributions.

Monthly employers are required to remit contributions, along with a completed Report of Contributions (either transmitted electronically or on paper) not more than ten (10) business days after the close of the month during which the writer is paid or due compensation. Contributions are deemed to be delinquent if they have not been received within ten (10) calendar days from the "due" date. If the payment is not made by the end of the ten (10) day grace period, interest will be charged from the end of the month in which the writer was paid or due contributions.

After these periods, Regular (and possibly Continuing) Interest will accrue. Interest accrues at the rate of .83% per month. The Trust Funds will help you determine if you are a monthly or weekly reporter.

Please be aware that federal law [ERISA Section 515] requires that contributions must be made in accordance with the terms of the plan, and that ERISA Section 502(g)(2) provides for mandatory interest on unpaid contributions at the rate established by the plan.

Salary advances are reportable when the writer is paid, not when he/she perform the hired services.

Not all Compensation is subject to Contributions. Signatory Employers should contact the WGA(E or W), or refer to Article 17 of the MBA, to determine if the compensation being paid to their writer is reportable or subject to Pension and Health contributions. You can also see more information on Article 17 by going to www.wgaplans.org and selecting the Contributions tab; click on Rates/Information/Forms, then click on Article 17 for detailed information, or refer to the Reportable Earnings Summary Schedule also under Rates/Information/Forms.

The Employer may also contact the Employer Compliance Department at employercompliance@wgaplans.org or call (818) 846-1015 ext. 603. Article 17 also contains the provisions by which the Trusts conduct audits. By signing a collective bargaining agreement, you agree to allow the Trusts to conduct an audit. Generally, within a three-four year cycle, the Trusts review and possibly audit every signatory employer. If you want to be reviewed at the end of your project to insure that contributions have been remitted correctly, please contact the Employer Compliance Department and we will schedule a time. The sooner discrepancies are discovered, the smaller the interest charge.