Olms interpretative Manual

EMPLOYERREPORTS:WHOMUSTREPORT

251.001LMRDAPROVISIONS

See Manual Entry 250 ff. for statutory provisions; 030.400 for definition of “Employer.”251.002

See29CFR405.1(b),405.7,405.8

251.005NONUNIONEMPLOYER

The fact that none of an employer’s employees are union members does not except him fromthereportingrequirementsofthissection,ifotherwisehewouldberequiredtoreport.

251.100SELF-INCRIMINATION

Reports required of employers under section 203(a) of LMRDA must be submittednotwithstanding the fact that the information required to be included in the report may disclose aviolation of section 302 of the Taft-Hartley Act (section 302 contains a criminal provision).Ithas been argued that the requirement to file such a report infringes on the 5th amendment to theConstitutionofthe United States.

NOTE:
For a discussion of the constitutionality of the Reporting requirements, see Manual Entry241.400.

WHENANDWHERETOFILEEMPLOYERREPORTS

252.001LMRDA,SECTION207(b)

Eachpersonrequiredtofileareportundersection201(b),202,203(a),orthesecondsentence of 203(b) shall file such report within ninety days after the end of each of its fiscalyears; except that where such person is subject to section 201(b), 202, 203(a), or the secondsentence of 203(b), as the case may be, for only a portion of such a fiscal year (because the dateof enactment of this Act occurs during such person’s fiscal year or such person becomes subjectto this Act during its fiscal year) such person may consider that portion as the entire fiscal year inmakingsuch report.

252.002

See29CFR405.1,405.2,405.3,405.4,405.5

5. 
   DUEDATE
   

The Act requires that employer reports be submitted within 90 days after the end of anemployer’sfiscalyearsoasto include informationonallreportablepaymentsandagreements orarrangements which occurred during the year.If certain arrangements are subject to thereporting requirements, reports should be submitted after the end of every fiscal year in whichsuch an arrangement was made and also after every year in which payments were made pursuantto such an arrangement.At the same time, the employer would report any other payments oragreementsor arrangements required by the form.

5. 
   ELECTRONICFILING
   

Electronic Forms System (EFS) is the Office of Labor-Management Standards’ (OLMS) web-based reporting system for filing electronic reports. Specifically, the labor organizationinformation report Form LM-1, the labor organization annual Forms LM-2, LM-3, and LM-4reports, the Form LM-30 Labor Organization Officer and Employee report, the Form LM-10Employer report, and the Form LM-20 and LM-21 labor relations consultant reports can be filedelectronically.AsofJanuary1,2021,alloftheprecedingformsmustbefiledelectronicallywith

the exception of the Form LM-30. A link to the EFS can be found athttps://www.dol.gov/agencies/olms/reports/electronic-filing.

(Jan.2021)