Union employees who perform exclusively clerical or custodial services are not required to report employer payments on the Form LM-30. Must payments to such employees be reported on Form LM-10?
A38. Yes. The payments are reportable if they are not within the $250 de minimis exemption or another reporting exemption. There is no statutory exclusion for payments by an employer to a union clerical or custodial employee. Section 203(a)(1) requires employers to report “any payment or loan, direct or indirect, of money or other thing of value (including reimbursed expenses), or any promise or agreement therefor” to “any labor organization or officer, agent, shop steward, or other representative of a labor organization, or employee of any labor organization.” No exceptions to the Form LM-10 reporting requirements are made based on the type of work performed by the union employee receiving the payment, loan, or other thing of value. Q39. If an employer makes an otherwise reportable payment to a union employee who makes $10,000 or less per year (below the threshold for being listed by name on the union’s Form LM-2), are reports required from the employer and employee? A39. Yes. Neither
Related Questions
- Union employees who perform exclusively clerical or custodial services are not required to report employer payments on the Form LM-30. Must payments to such employees be reported on Form LM-10?
- Is an agreement between an employer and his employees authorising the deduction of union subscription from the salaries of the employer null and void under Section 23 of the Act?
- Do employees who report suspected illegal acts to an employer have protection under the law?
