Employer Self Service (ESS) Login

Maintain Employee Information & Pay  Remittances – At the Click of a Button!

Click here to log in

Assistance with Government Compliance

Government regulations concerning multiemployer benefit funds can be complex and the Affordable Care Act (ACA) and the Pension Protection Act of 2006 (PPA) have made it more complicated. This section is intended to give you information you may need for your own compliance needs. Of course, you should always rely on your legal counsel for advice, but the 32BJ Benefit Funds wants to help if we can.


Health

Are the benefits provided by the 32BJ Health Funds ACA compliant?

All plans intended for full-time workers are generally compliant. Click on the relevant link below for more detail:

What are the deadlines for ACA reporting to employees and the IRS?

The deadline for reporting to employees is January 31st and to the IRS is February 28th. These dates may be extended by the IRS.

Are the 32BJ Health Funds considered employer-sponsored self-insured health coverage which requires an employer to complete Part III of the 1095C form for dependents of employees eligible for coverage from the 32BJ Health Funds?

No, the 32BJ Health Funds are a multiemployer plan. For this purpose, employer-sponsored self-insured health coverage does not include coverage under a multiemployer plan. An Employer is not required to complete Part III of the 1095C for any employee who is eligible for health benefits from the 32BJ Health Funds.

Will the 32BJ Health Fund give me information needed to do my ACA reporting on IRS Form 1095-C (Employer-Provided Health Insurance Offer and Coverage)?

Yes, we intend to provide information to employers about your employees who have coverage under the Health Fund.

What information will the Funds provide employers to assist with their 6056 1095C reporting?

Each year the Funds will provide a file of health eligible participants which will include basic participant demographic information (name, SSN, mailing address), months (contributed) or full year.

When will the report be available to employers?

The report will be available in January. The report relies on the employer having entered all employee status changes in ESS by the time the report is run. Also, for those contracts that require the employer to report contributable hours, this information must be entered and saved in the invoice for every month of the calendar year including December, otherwise the report will not be accurate.

How does an employer get the report?

The report is available for the Employer to run in ESS. Click here for instructions on how to run the report in ESS.

Will the 32BJ Health Fund send IRS Form 1095-B (Health Coverage) to my employees covered by the Fund?

Yes, the Health Fund will provide participants with Form 1095-B, which will report on a participant’s (and dependent’s) coverage under the Health Fund.

What do I do if I get a Medicare Secondary Payer recovery demand letter from CMS?

The Health Fund responds to these letters. If you receive a recovery demand letter from the Centers for Medicare & Medicaid Services (CMS) or from one of their collection firms, please forward the letter with the employee’s name and social security number to Indhira Tirado, Analyst, Benefits Vendor Management, at the Health Fund by email itirado@32bjfunds.com or by FAX to 212-388-3239.


Pension

32BJ members participate in a variety of Pension Funds. The following funds collect contributions through ESS and are covered by this website. Please click on the link to the pension fund to which you contribute:

This pension fund covers commercial and residential workers in New York City (Program A), Long Island (Program B) and New Jersey (Program C).

Is the 32BJ Pension Fund in the Red Zone?

Yes, it is. Under the Pension Protection Act of 2006, the Plan has been in the Red Zone (Critical Status) since the market downturn in 2008-9. The attached Critical Status Notice describes the current zone status.

Does the Pension Fund have a Rehabilitation Plan?

Yes, the trustees of the 32BJ Pension Fund adopted a Rehabilitation Plan (RP) which includes annual contribution increases. The Plan is expected to emerge out of the red zone in 2021, ahead of schedule, and into the Green Zone in 2024. Click here for the Rehabilitation Plan.

What are the notices you send me?

The 32BJ Pension Fund is required to send Contributing Employers the Annual Funding Notice and the Notice of Zone Status. These are sent together no later than 120 days after the end of the plan year, typically at the end of October. Click here for the current AFN, Notice of Critical Status, and Cover Letter. In addition, we are required to send Contributing Employers the Multiemployer Plan Summary Report within 30 days of filing the 5500. Click here for the most recent 104(d) notice.

Am I required to pay withdrawal liability if I withdraw from the union, lose my accounts or sell my building?

You may be subject to withdrawal liability. The rules are complex; if you have questions about the Plan’s rules or if you would like an estimate of your potential withdrawal liability, contact Employer Service at 212-388-3354. There is a fee of $1,800 for an estimate.

What information do I have to report on my financial statements?

You should rely on your accountant to conform to FASB guidelines, but the 32BJ Pension Fund has prepared a FASB ASU 2011-09 to assist your accountant.

This pension fund covers residential workers in the Bronx and Westchester, commercial workers in the Hudson Valley and some service trades and country clubs.

Is the North Pension Fund in the Red Zone?

Yes, it is. Under the Pension Protection Act of 2006, the Plan has been in the Red Zone (Critical Status) since the market downturn in 2008-9. The attached notice describes the current zone status.

Does the North Pension Fund have a Rehabilitation Plan?

Yes, the trustees of the North Pension Fund adopted a Rehabilitation Plan (RP) which includes annual contribution increases. The Plan is on track to emerge into the Green Zone by January 1, 2025 as required. Click here for a copy of the RP.

What are the notices you send me?

The North Pension Fund is required to send Contributing Employers the Annual Funding Notice and the Notice of Zone Status. These are sent together no later than 120 days after the end of the plan year, typically at the end of April. Click here for the most recent 32BJ mailing. In addition, we are required to send Contributing Employers the Multiemployer Plan Summary Report within 30 days of filing the 5500. Click here for the most recent 104(d) notice.

Am I required to pay withdrawal liability if I withdraw from the union, lose my accounts or sell my building?

You may be subject to withdrawal liability. The rules are complex; if you have questions about the Plan’s rules or if you would like an estimate of your potential withdrawal liability, contact Violsa Perashi at 212-388-3785. There is a fee of $2,250 for an estimate.

What information do I have to report on my financial statements?

You should rely on your accountant to conform to FASB guidelines, but the 32BJ North Pension Fund has prepared a FASB ASU 2011-09 to assist your accountant.

This pension fund covers cleaners and other 32BJ members in the Broadway League theaters and other cultural and sports venues such as Lincoln Center, Madison Square Garden, and the stadiums.

Is the 32BJ/Broadway League Pension Fund in the Red Zone?

No, under the Pension Protection Act of 2006, the Plan is not considered Endangered, Critical, or Critical and Declining and is thus considered in the Green Zone.

What are the notices you send me?

The 32BJ/Broadway League Pension Fund is required to send Contributing Employers the Annual Funding Notice. It is sent no later than 120 days after the end of the plan year, typically at the end of April. Click here for the most recent 32BJ mailing. In addition, we are required to send Contributing Employers the Multiemployer Plan Summary Report within 30 days of filing the 5500. Click here for the most recent 104(d) notice.

Am I required to pay withdrawal liability if I withdraw from the union, lose my accounts or sell my building?

You may be subject to withdrawal liability. The rules are complex; if you have questions about the Plan’s rules or if you would like an estimate of your potential withdrawal liability, contact Employer Service at 212-388-3354. There is a fee of $1,500 for an estimate.

What information do I have to report on my financial statements?

You should rely on your accountant to conform to FASB guidelines, but the 32BJ Broadway League Pension Fund has prepared a FASB ASU 2011-09 to assist your accountant.

This pension fund covers commercial cleaners in Connecticut and certain workers at authorities, such as the Waterbury Housing Authority.

Is the 32BJ Connecticut Pension Fund in the Red Zone?

No, under the Pension Protection Act of 2006, the Plan is not considered Endangered, Critical, or Critical and Declining and is thus considered in the Green Zone.

What are the notices you send me?

The 32BJ Connecticut Pension Fund is required to send Contributing Employers the Annual Funding Notice. It is sent no later than 120 days after the end of the plan year, typically at the end of April. Click here for the most recent 32BJ mailing. In addition, we are required to send Contributing Employers the Multiemployer Plan Summary Report within 30 days of filing the 5500. Click here for the most recent 104(d) notice.

Am I required to pay withdrawal liability if I withdraw from the union, close my business or lose my accounts?

You may be subject to withdrawal liability. The rules are complex; if you have questions about the Plan’s rules or if you would like an estimate of your potential withdrawal liability, contact Employer Service at 212-388-3354. There is a fee of $1,800 for an estimate.

What information do I have to report on my financial statements?

You should rely on your accountant to conform to FASB guidelines, but the 32BJ Connecticut Pension Fund has prepared a FASB ASU 2011-09 to assist your accountant.

Is the 32BJ School Workers Pension Fund in the Red Zone?

No, under the Pension Protection Act of 2006, the Plan is not considered Endangered, Seriously Endangered, or Critical and is thus considered in the Green Zone.

What information do I have to report on my financial statements?

You should rely on your accountant to conform to FASB guidelines, but the 32BJ School Workers Pension Fund has prepared a FASB ASU 2011-09 to assist your accountant.

What are the notices you send me?

The 32BJ School Workers Pension Fund is required to send Contributing Employers the Annual Funding Notice. This is sent no later than 120 days after the end of the plan year, typically at the end of October. Click here for the current AFN and Cover Letter. In addition, we are required to send Contributing Employers the Multiemployer Plan Summary Report within 30 days of filing the 5500. Click here for the most recent 104(d) notice.

This pension fund covers eligible 32BJ District 615 members who are covered under the Maintenance Contractors of New England Collective Bargaining Agreement. The fund also covers window washers, refinishing contractors, cleaners in higher education, and other 32BJ District 615 members at the Tip O'Neill Building, TD Garden, Tavern 103, and mechanics at Logan Airport.

Is the Massachusetts Service Employees' Pension Fund in the Red Zone?

No, under the Pension Protection Act of 2006, the Plan is not considered Endangered, Seriously Endangered, or Critical and is thus considered in the Green Zone.

What information do I have to report on my financial statements?

You should reply on your accountant to conform to FASB guidelines, but the Massachusetts Service Employees' Pension Fund has prepared a FASB ASU 2011-09 to assist your accountant.

What are the notices you send me?

The Massachusetts Service Employees’ Pension Fund is required to send Contributing Employers the Annual Funding Notice. This is sent no later than 120 days after the end of the plan year, typically at the end of April. Click here for the current AFN. In addition, we are required to send Contributing Employers the Multiemployer Plan Summary Report within 30 days of filing the 5500. Click here for the most recent 104(d) notice.


Supplemental Savings and Retirement Plan (SRSP)

Do I have to withhold 401(k) contributions from my employees’ pay?

Yes, unless your collective bargaining agreement specifically excludes 401(k) deferral, if your eligible employee gives you a Vanguard SRSP 401(k) Contribution Form. during an open enrollment period you must withhold pretax 401(k) and remit to funds as soon as possible (no later than 7 days after the date the amount is deducted from payroll).

Can employees start deferring or change deferrals at any time?

New hires can start deferring when they first become eligible (typically after 6 months of employment unless your Collective Bargaining Agreement provides otherwise). You must offer employees the opportunity to start deferring or to change the amount of deferral each December so that changes occur each January 1. In addition you may permit your eligible employees to change their deferral elections at more frequent intervals (such as weekly, monthly or quarterly) provided that all of your employees are given the same opportunity. Employees can stop deferring at any time.

Can employees defer any amount?

Your employees can defer any whole dollar amount with a $10 a pay period minimum up to the IRS limits.

Is there a maximum amount an employee can defer?

The IRS sets the maximum amount that can be deferred in each year. For 2019, the maximum is $19,000 for the year with an allowed “catch up contribution” of $6,000 for participants who will turn age 50 or older in 2019. Your payroll system should also be set up to stop deferrals when the limits are reached.

Am I responsible for non-discrimination testing?

The SRSP performs non-discrimination testing each year as required by law. In order for the SRSP to perform the test, you are required to send the SRSP end of year compensation data for all employees eligible for 401(k) deferrals, whether or not they actually defer. You can upload the information in the ESS system.


General

Can I get Plan information for Funds to which we contribute?

Yes, based on the trustees’ policy for document release. Prior to faxing your request to the 32BJ Benefit Funds Compliance Department at 212-388-2188. Please review the documents posted on this website to see if they satisfy your needs.

Note that the 32BJ Benefit Funds administers a number of separate multiemployer plans. Each plan has separate trustees and their plan rules and policies may differ. Make sure you know which plan your collective bargaining agreement requires you to contribute to.