Audit / Compliance

Employer Compliance Department

Signatory employersAn employer who signs a collective bargaining agreement with the Writers Guild of America, agreeing to comply with its terms. are responsible for reporting "covered" compensation and remitting contributions to the Pension Plan and Health Fund. The Funds will not bill you unless your contributions are delinquent.  Instructions for filling out the Report of Contributions and remitting contributions are found in the New Signatory Welcome Package and on this website.

"Covered" compensation is the earnings on which contributions are due to the Funds. The Fund's Employer Compliance Department (ECD) assists Employers in complying with the reporting requirements of their applicable Collective Bargaining An agreement between an employer and the Writers Guild of America. The agreement sets out the wages and working conditions for writers hired by a signatory employer. and Trust Agreements. (The Contribution Processing Department can help you with the basic information for filling out your Report of Contributions and remitting contributions.)

The Funds are required by Federal law to implement a comprehensive and effective auditA process undertaken by the Trust Funds to determine if contributions were remitted in the correct amounts and in the appropriate time periods by a signatory company. When an employer signs a collective bargaining agreement with the WGA, they agree to be audited. program. All signatories are subject to audit on a random basis.

Article 17   contains the provisions by which the Funds conduct audits. By signing a collective bargaining agreementAn agreement between an employer and the Writers Guild of America. The agreement sets out the wages and working conditions for writers hired by a signatory employer., you agree to allow the Funds to conduct an audit. Generally, within a three-four year cycle, the Funds review and may audit your company. If you want to be reviewed at the end of your project to insure that contributions have been remitted correctly, please contact the Employer Compliance Department and we will schedule an audit. The sooner discrepancies are discovered, the smaller the amount of interest An amount charged to Employers when contribution payments are not remitted in a timely manner [per ERISA Section 502 (g) (2)]. Employers are required to remit contributions in a timely manner without an invoice from the Trusts. charges.

The Producers and/or WGA will furnish to the Trustees at their request any information which is necessary or desirable for the proper and efficient administration of the Pension Plan and Health Fund. The Trustees may, at reasonable times and during normal business hours of any Producer, auditA process undertaken by the Trust Funds to determine if contributions were remitted in the correct amounts and in the appropriate time periods by a signatory company. When an employer signs a collective bargaining agreement with the WGA, they agree to be audited. or cause to be audited the records of any Producer which may be pertinent to contributions or reports furnished pursuant to a collective bargaining agreement (CBA). If the Trustees determine that a Producer has not provided the requested information or made its records available for audit, the Trustees shall compel the Producer to produce such records and recover from the Producer the attorneys fees and costsAudit Costs – An amount charged to a signatory employer if the ratio of delinquent contributions discovered to total contributions reportable during the audit period, expressed as a percentage, is 10% or more. Audit Costs will also be assessed if an employer knowingly reports on compensation that is not subject to contributions for the purpose of securing Health Fund coverage. incurred by the Trustees in securing the audit information.

The Employer Compliance Department has three different programs which seek to insure that Employers are complying with the contribution obligations of their collective bargaining agreementsAn agreement between an employer and the Writers Guild of America. The agreement sets out the wages and working conditions for writers hired by a signatory employer. and verify that writer's earnings have been correctly remitted and entered, thus providing accurate data on which eligibility for benefits may be determined.

• The External Audit Program – An independent auditing firm, specializing in the review of the employers’ books and records, helps the Funds discover any discrepancies in reported earnings. The Fund's auditors look at the employer records in the previous three to six years when conducting an audit. It is the intention of the Funds to audit all employer-parties on a regular basis. The Board of Directors/Trustees reviews the audit findings and the Employer Compliance Department handles the collection of any delinquent contributionsWhen an employer does not report covered earnings and remit contributions in a timely manner, the Employer Compliance Department will determine the amounts due and bill the employer for contributions and penalty payments (such as interest, continuing interest, liquidated damages, etc). Employers are required to make timely reportings without receiving a bill from the Trusts., interest and fees, the refund of any overpaid contributions as well as the notification to the writers themselves of their personal audit findings.
• The Internal AuditA process undertaken by the Trust Funds to determine if contributions were remitted in the correct amounts and in the appropriate time periods by a signatory company. When an employer signs a collective bargaining agreement with the WGA, they agree to be audited. Program – If a writer requests a review of his/her reported earnings, our internal auditors will examine the projects. In order to perform this research, the internal auditor will require the writer to provide copies of their contracts for the projects in question and evidence of payment (such as check stubs, wire transfers, bank statements, dues declaration, etc). After the review is complete, an internal auditor will notify the writer of the findings and if discrepancies are discovered, initiate the collection process with the employer. Once the collection process is complete, the writer will be notified. If an employer over-reported earnings, the Funds will make a refund to that employer and notify the writer of the earnings which will be credited from their account.
• The Field Audit Program – This program researches new companies within the first year of their becoming a signatory with the Guild. Our goal is to find discrepancies faster so corrections can be made before there is an impact on the writer's benefits.

Writers, please note that the collection of any delinquent contributionsWhen an employer does not report covered earnings and remit contributions in a timely manner, the Employer Compliance Department will determine the amounts due and bill the employer for contributions and penalty payments (such as interest, continuing interest, liquidated damages, etc). Employers are required to make timely reportings without receiving a bill from the Trusts. may result in the granting of retroactive eligibility for Health Fund coverage. Should retroactive eligibility be granted, you will be notified by the Eligibility Department of the Funds of (1) your new eligibility period and (2) the process for submitting receipts for retroactive processing of medical, mental health and chemical dependency, dental, vision and prescription claims. You will receive reimbursement at the appropriate level for the time period of the retroactive eligibility. Please save your receipts!

Writers should review their Pension Plan and Health Fund Statements for any discrepancies or they may call the Contribution Processing Department directly to inquire if missing earnings have been paid on their behalf. At times, the statements are printed before earnings are posted to our system. We rely on writers to bring these discrepancies to our attention as quickly as possible so the Funds may insure that every writer's earnings are reported correctly and they receive all the benefits they should receive.

Most Signatory EmployersAn employer who signs a collective bargaining agreement with the Writers Guild of America, agreeing to comply with its terms. are randomly audited every three to four years to assure that they are complying with the reporting requirements of their Collective Bargaining and Trust agreements.

Please remember that the Writers Guild of America and the Pension Plan and Health Fund are separate and independent organizations. The duesA percentage of a writers' compensation that is paid directly to the WGA. Dues do not have any relation to qualifying for benefits under the Pension Plan or Health Fund. The Trusts are a completely separate organization from the WGA. you pay to the Guild are in no way related to the function of the Funds or to your eligibility for benefits. The Funds administer the benefits you receive related to the earnings and contributions that have been reported by your employers.

If you have any questions, please feel free to contact the Employer Compliance Department at (818) 846-1015, press "3", then "1," when prompted or at [email protected]. Your call may be monitored for quality assurance.

Updated 5/2/14