Is a business always considered an employer for purposes of Form LM-10 reporting or only if it actually has employees?
A2. Ordinarily, to be an “employer,” a business must have employees or must be acting for an employer. The LMRDA defines an “employer” in part as “any employer . . . which is, with respect to employees engaged in an industry affecting commerce, an employer within the meaning of any law of the United States relating to the employment of employees.” 29 U.S.C. § 402(e); see also 29 U.S.C. § 402(f). A business with one or more employees is an “employer” under the LMRDA for Form LM-10 reporting purposes. The definition of “employer” also includes “any person acting directly or indirectly as an employer or as an agent of an employer in relation to an employee.” 29 U.S.C. § 402(e); see also 29 U.S.C. § 402(f). For example, an individual hired by a large financial services firm to generate new business who provides a union official with season tickets to a sporting event would be required to file a Form LM-10, even if the individual has no employees. In another example, the owner of a printing
Related Questions
- Is a Form LM-10 required if an employer that has a business relationship with a union sends flowers to the funeral of an officer of the union?
- Must an employer file a Form LM-10 if one of its employees gives a gift to a union officer purchased with the employees personal funds?
- Is a business always considered an employer for purposes of Form LM-10 reporting or only if it actually has employees?