EPR Payroll Reporting

Monthly Payroll Reports


Our payroll reporting system is an automated system through EPR Live ( https://eprlive.com). Employers upload payroll reports for all contribution funds per their agreements and send payment to our Line Industry Account lockbox for processing. (Western Line Constructors Outside Line IBEW Locals: 12, 44, 47, 57, 111, 113, 206, 291, 322, 396, 449, 532, 768 & 1245)

If you are new to the EPR Live system and need access, please email:eprhelp@westernlineneca.org with your contact information. 

Remittance Instruction:

All checks to be written out to LINE INDUSTRY ACCOUNTS

Mailed to:
Line Industry Accounts
P.O. Box 511357
Los Angeles, CA 90051-7912
Overnight/FedEx/UPS/Express Delivery:
US Bank Wholesale Lockbox 511357
16420 Valley View Ave.
LA Mirada, CA 90638-5821

If you would like to Wire or ACH your payment, please see your EPR invoice for Account and Routing numbers.

Frequently Asked Questions:

2023 LINECO -  $7.00

2024 LINECO - $7.25


2023 Utility - $9.10

2024 Utility - $9.43


If your payment is less, your payment will be evenly distributed among all funds.

If payment is more and results in an overpayment, it will be refunded less processing fee.

Any discrepancies MUST BE NOTED in the report before being submitted.

All reports and payments are due no later than the 15th of each month to allow the fund offices the necessary time to process all reports and payments that were received on-time by the end of the month.

Reports CANNOT be processed without payment and clearing the necessary float time. 

Any report/s and payment/s received after the 15th due date may take up to 3 week to process, no exceptions.

Should an employee lose their health care covearge due the contractor's late or non-payment, it is the contractors responsibilty to cover that employee/s health care until it is reinstated. 

Processing time for late payments may take up to 3 weeks to process, no exceptions. For this reason it is better to pay on time.

We understand that it is not the employee/s fault that payment was paid late and every effort is made to process payments as soon as possible.

To chage or correct a report previously submitted you will need to amend the report. Amending Report/s Step by Step Instructions or for all EPR instructions please download the EPR Live Technical Guide

Refund Request Form

You will need to complete the Refund Request Form. Once completed send your request to EPRHelp@westernlineneca.org


If you have reported an employee with the incorrect Social Security Number, you must send an email to EPRHelp@westernlineneca.org with a copy of the employee’s social security card and the incorrect social security number written below the copy of the card. This document must be PASSWORD PROTECTED when sending via email. Or you may contact the fund offices directly.



After you have done this you will need to update the employee’s profile to reflect the correct social security number in EPR Live.

Hours reported in EPR are for the working month not from the employer’s payroll month.

If you are a chapter member you will find the cost sheets on the WLCC website under Members Area, if you are not a chapter member you can find your breakdown in EPR under Payroll Reporting and Review Agreement Rates. You can also find the instructions in the EPR technical guide

Do you have a signed agreement and or a Letter of Assent? If yes, contact local and ask them to submit a start card or email eprhelp@westernlineneca.org.

Employer Paid Funds: NEBF, NEAP, LINECO, HRA, 8th District Pension, 8th District Annuity, JATC, NLMCC, NECA, WLSAP, AMF, Subsistence

Employee Paid Funds: Working Dues, COPE, Injured Workers, Friendship Fund, 401k, 357 Pension

You must read the agreement in its entirety for a better understanding of all payable funds and other possible Employer/Employee paid funds.

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 eprhelp@westernlineneca.org for termination slips booklets or click here for a PDF TERMINATION FORM

LINECO (Line Construction Benefit Fund)

For any questions regarding your Benefit Funds please visit: LINECO

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


  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)
  10. AMF Charges for all contractors – See memo below
  11. San Diego 401(k)