EPR Payroll Reporting

Monthly Payroll Reports

Our payroll reporting system is an automated system through EPR Live ( https://eprlive.com). Using this system the contractor uploads payroll reports and sends a payment to our lockbox for processing. Once the payment is received the reports are released to all of the funds for download.

To start reporting in EPR Live please contact our office at (801) 566-8600 or email: eprhelp@westernlineneca.org and we will set you up with a user name and password.

The Chapter provides an efficient and secure system to process your monthly payroll reports [MPR’s]


  1. NEBF (3% of Gross Labor Payroll)
  2. NEAP (Locals 47, 396 & 1245 only)
  3. NLMCC (.01 Cent per hour)
  4. LineCo (Health Insurance)
  5. LineCo HRA (Health Reimbursement Account)
  6. Apprenticeship (MSLCAT & Cal-Nevada)
  7. 8th District Pension, 8th District Annuity & 8th District 401(k)
  8. Union Dues (All Unions), Cope, Friendship, and Injured Workers.
  9. NECA Charges (Only for those “All ” NECA members) – See memo below
  10. AMF Charges for all contractors – See memo below
  11. San Diego 401(k)

Western Line Constructors Outside Line IBEW Locals: 12, 44, 47, 57, 111, 113, 206, 291, 322, 396, 449, 532, 768 & 1245

(1) check (for all funds/reports) to be written out to LINE INDUSTRY ACCOUNTS

Mailed to:

Line Industry Accounts
P.O. Box 511357
Los Angeles, CA 90051-7912


US Bank Wholesale Lockbox 511357
16420 Valley View Ave.
LA Mirada, CA 90638-5821


A step by step on how to file reports or review agreement rates.

Report Hours, Earnings, Amending & Noting a Report

NECA/AMF Service Charges

NECA service dues are .5%* of your gross monthly payroll. When you reach 75,000 hours you will receive a 25% discount on your NECA service dues, which will be payable at .375% of your gross monthly payroll. NECA charges will drop to 0% after you have reached 150,000 hours.

*Dues and service charges paid to NECA National are not tax-deductible as charitable contributions for federal income tax purposes.  However, they may be deductible as ordinary and necessary business expenses subject to restrictions imposed as a result of NECA’s lobbying and political activities as defined by the Budget Reconciliation Act of 1993.  NECA estimates that the nondeductible portion of your 2015 dues and service charges – the portion allocable to lobbying and political activities – is 5.2%. 

For a listing of the Contracts that contain the AMF language click on the “Members Site” icon and go to Agreements.

AMF [Administrative Maintenance Fund] enabling language is contained in all Chapter Agreements, at .5% of your Gross Labor Payroll. AMF is capped at $3,000,000 in Gross Earnings. After you have reached this amount you no longer need to contribute to AMF.

Termination Slips

Please contact our office for termination slips booklets or click here for a PDF TERMINATION FORM


For information regarding the Affordable Health Care Act for employers that participate in Lineco please download the following:

2015 ACA and Form 1095-C FAQ Lineco