HOW TO CALCULATE ABC NORCAL APPRENTICE WAGES Apprentices Instructions
Transcription
HOW TO CALCULATE ABC NORCAL APPRENTICE WAGES Apprentices Instructions
HOW TO CALCULATE ABC NORCAL APPRENTICE WAGES Apprentices Instructions Prevailing Wage Projects: 1. You will need to gather three pieces of information before sitting down to calculate your wages: a. The county in which you are working b. The OJT hours you have in the program; email apprenticeship@abcnorcal.org to get this information c. Wage Determination Period or the date the project was advertised for bids. ABC NorCal does not have this information and you will need to contact your company’s payroll department to obtain it. 2. Once you have this information, please click on the appropriate link to determine your wages: a. For apprentice prevailing wage rates for projects advertised for bids on or after September 27, 2012, follow this link http://www.dir.ca.gov/OPRL/pwappwage/PWAppWageStart.asp. b. For apprentice prevailing wage rates for projects advertised for bids prior to September 27, 2012, follow this link http://www.dir.ca.gov/DAS/PWAppWage/PWAppWageStart.asp. c. Select the Wage Determination Period (based on the date the project was advertised for bids) d. Select the County where the project is e. Click on “Submit” 3. Scroll down until you can select your trade. Once you see your trade, click on “view” next to your trade 4. Using your OJT hours, determine which period you fall under. Look under the column titled “OJT Hours” on the wage determination sheet to determine how many hours will move you from one period to the next a. If the hours aren’t listed under “OJT Hours”, follow the period that matches your level. For example, 5th level apprentice will be paid the 5th period rate. Your level does NOT mean the year of school you are enrolled in. If you have a question on your level, contact ABC NorCal 5. Once you’ve determined the correct period, calculations should be as follows: Hourly Total Rate Subtract ABC NorCal Benefit Trust Fund Contributions Subtract ABC NorCal Training Trust Fund Contributions (use amount in Training column if greater) = Apprentice Taxable Wages (should be greater than or equal to the Hourly Basic Rate) 6. Please note the following: a. Refer to Other Compensation on page 19 of your Apprenticeship Handbook for Benefit and Training Trust Fund Contributions specific to your trade b. The taxable wages must be greater than or equal to the amount indicated under Hourly Basic Rate on the wage determination sheet. Think of the Hourly Basic Rate as your “minimum wage” c. If your contractor provides you with additional approved benefits, such as pension or 401K, the benefits can be paid from the amount left in the Fringes. The contractor you are working for is required, per the State of CA, to provide you with benefits in the amount listed as fringes. In the event that the contractor’s cost for your benefits is less than the amount mandated by the State, the contractor is required to then pay you that amount as additional taxable wages d. If ABC NorCal Benefit and Training Trust Contribution amounts are greater than the apprentice total fringe benefits amount listed on wage determination sheet, the contractor is responsible for the difference. The additional cost cannot be deducted from the Hourly Basic Rate e. Your contractor will need to keep track of your hours from the point of dispatch and apply rate increases according to the DAS requirements. You are also advised to keep track of your own hours. ABC NorCal does not track period advancements for prevailing wage projects. EXAMPLE: Electrician – 2013-2 San Mateo County - Apprentice dispatched with 2200 OJT hours in program The apprentice will need to be paid 2nd period wages since period 1 is up to 2000 hours of on-the-job training. Total Hourly Rate = $37.74 ABC NorCal Benefit Trust - $8.75 ABC NorCal Training Trust - $1.75 No other benefits provided to you Taxable Wage $27.24 (minimum taxable wages required by DAS $23.40) The electrical apprentice working under this determination and county will get pay increase when at 3200 OJT hours per the wage determination Rev. 11.2013 HOW TO CALCULATE ABC NORCAL APPRENTICE WAGES Apprentices Instructions Federal Projects: Step One: Obtain the journeyperson’s rate from the Federal Davis Bacon website a. Visit http://www.wdol.gov/dba.aspx#0 b. Under “By Selection criteria beginning with:” i. Select the State: California ii. Select the County iii. Select Construction Type “BUILDING” iv. Click “Search” c. Scroll until you identify your trade in the county in which the project is located Step Two: Calculate the apprentice rate based off of the journeyperson rate. The apprentice is paid a percentage of the journeyperson’s base rate and the same percentage of the journeyperson’s fringes. This is based off of an apprentice’s level in the program. If you don’t know your level in the program or your percentage, contact us at apprenticeship@abcnorcal.org. The calculations should be as follows: Total Hourly Rate (your % of the journeyperson’s base rate + your % of the journeyperson’s wages) Subtract ABC NorCal Benefit Trust Fund Contributions Subtract ABC NorCal Training Trust Fund Contributions = Apprentice Taxable Wages (should be greater than or equal to apprentice base rate) Please note the following: a. You and your contractor will receive a rate increase notification from ABC NorCal when you complete your required hours and time in the program and can be advanced to the next level and the next rate of pay. The level advancement schedule is listed in your Apprenticeship Handbook b. The taxable wages must be at least the Apprentice Base Rate per DOL (Journeyperson’s base x your %). Think of the Apprentice Base Rate as your “minimum wage” c. If your contractor provides you with additional approved benefits, such as pension or 401K, the benefits can be paid from the amount left in the Fringes. The contractor you are working for is required, per the DOL, to provide you with benefits in the amount listed as fringes. In the event that the contractor’s cost for your benefits is less than the amount mandated by the DOL, the contractor is required to then pay you that amount as additional taxable wages d. If ABC NorCal Benefit and Training Trust Contribution amounts are greater than the apprentice total fringe benefits amount per DOL (Journeyperson’s fringe benefits x your %), your contractor is responsible for the difference. The additional cost cannot be taken from the minimum apprentice base rate EXAMPLE: Painter (in the 4 year program) – Alameda County - Apprentice dispatched at the 5th level – 62.84% Journeyman Base Rate = $33.86 Journeyman Fringes = $20.26 Apprentice Base Rate = $33.86 x 62.84% = $21.28 (taxable wages – must meet at least the Federal minimum wage) Apprentice Fringes = $20.26 x 62.84% = $12.73 Total Hourly Rate = $34.01 ($21.28 + $12.73) ABC NorCal Benefit Trust - $8.75 ABC NorCal Training Trust - $1.00 No other benefits provided to you Taxable Wage $24.26 (minimum taxable wages required by DOL $21.28) The painting apprentice will advance to the next level and get a pay increase when 3000 OJT hours and 30 months in the program are completed per notification from ABC NorCal Rev. 11.2013 HOW TO CALCULATE ABC NORCAL APPRENTICE WAGES Apprentices Instructions Privately funded Projects: Step One: Obtain a Private Wage Sheet from ABC NorCal a. Email apprenticeship@abcnorcal.org requesting the wage sheet and indicate your trade and the county where the project is located b. If you don’t know your level in the program, ask for it too Once you’ve determined the correct level, calculations should be as follows: Total Hourly Rate Subtract ABC NorCal Benefit Trust Fund Contributions Subtract ABC NorCal Training Trust Fund Contributions = Apprentice Taxable Wages (should be greater than or equal to the Basic Hourly Rate) Please note the following: a. Refer to Other Compensation on page 19 of your Apprenticeship Handbook for Benefit and Training Trust Fund Contributions b. The taxable wages must be at least the amount indicated under Basic Hourly Rate on the apprentice wage sheet. Think of the Basic Hourly Rate as your “minimum wage” c. You and your contractor will receive a rate increase notification from ABC NorCal when you complete your required hours and time in the program and can be advanced to the next level and the next rate of pay. The level advancement schedule is listed in your Apprenticeship Handbook. d. If your contractor provides you with additional approved benefits, such as pension or 401K, the benefits can be paid from the amount left in the Fringes. The contractor you are working for is required, per the State of CA, to provide you with benefits in the amount listed as fringes. In the event that the contractor’s cost for your benefits is less than the amount mandated by the State, the contractor is required to then pay you that amount as additional taxable wages e. If ABC NorCal Benefit and Training Trust Contribution amounts are greater than the apprentice total fringe benefits amount, the contractor is responsible for the difference. The additional cost cannot be deducted from the Basic Hourly Rate EXAMPLE: Construction Craft Laborer – work performed during November 2013 in Alameda County Apprentice dispatched at the 3rd level Total Hourly Rate = $30.22 ABC NorCal Benefit Trust - $6.64 ABC NorCal Training Trust - $1.00 No other benefits provided by you Taxable Wage $22.58 (minimum taxable wages required $19.64) The construction craft laborer apprentice will advance to the next level and get a pay increase when 2250 OJT hours and 18 months in the program are completed per notification from ABC NorCal Rev. 11.2013