Understanding the National Pension Fund Procedures for Collecting Contributions

Detailed steps will ensure compliance with employer reporting and remittance obligations.

IThe National Pension Fund (NPF) has released its Procedures for the Collection of Contributions, providing an outline of the steps taken to ensure compliance with employer reporting and remittance obligations. Contributing contractors should be aware of the processes outlined in the NPF Procedures for the Collection of Contributions [link], particularly Section V (found on page 10) which provides details as to the Payroll Audit Process, as these define how the Fund enforces employer reporting and remittance obligations as required by the Plan and ERISA. For more details, visit Sheet Metal Workers' National Pension Fund.

Dec 11, 2024 — Member Update

Latest Articles

SMACNA Convention Interview: Robert Atwell (Ernest D. Menold, Inc.)

Dec 17, 2025 - Director of Operations at Ernest D. Menold, Inc., discusses how to integrate software solutions into the shop floor and what SMACNA members need to be mindful of when selecting a suite that suits their needs.

SMACNA Convention Interview: Garrett Montrone (Western Sheet Metal)

Dec 17, 2025 - Project Manager with Western Sheet Metal talks about embracing new technology and emerging best practices within a sheet metal shop and how to successfully leverage data in the shop.

Stan Kolbe Named One of 2025’s Top Association Lobbyists

Dec 17, 2025 - For the fourth consecutive year, SMACNA’s Executive Director of Government and Political Affairs recognized by The Hill newspaper.