May payments be excluded from the Form LM-10 if they are made by an employer that is not acting in the capacity of an employer, but instead as a service provider?
A7. No. The fact that a payment is not made in relation to a direct employment relationship, or in the context of collective bargaining, is not relevant to whether the payment is reportable under section 203(a)(1). 29 U.S.C. ยง 433(a)(1). Relevant criteria include whether the payment is made by an employer, whether payment was made to a labor union or a union official, and whether a specific exemption applies. See the response to question 10 below for a description of the types of employers whose payments are reportable.
Related Questions
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