AFM Form LS-1 and AFM Remittance Form LS-1-R Line by Line Instructions
Front of Form - AFM Form LS-1
The AFM Form LS-1 can not be used for any electronic media work, including broadcasts.
- The AFM Local that represents the location in which the engagement occurs.
- The name of the Employer. This is similar to the information in items G and I. In the case of a corporate employer, the corporation name should be shown here. In the case of a Sole Proprietor, the Sole Proprietor's name should be shown here.
- The date or date range, not more than 31 days in length, on which or during which the engagement(s) reported on the LS-1 occurred.
- A description of the venue at which the engagement(s) reported occurred (i.e. Wedding at Hilton Hotel).
- The name of the individual or entity (if any) that has been authorized by the Employer to remit, on the Employer's behalf, pension contributions to the Fund. If pension contributions are not paid, the Employer is not relieved of his obligation to pay pension contributions by delegating this responsibility.
- The percentage of covered scale wages to be paid to the Fund as pension contributions. Federation agreements call for a 10% contribution. The Fund accepts contribution rates as low as 4% and as high as 15% for local single engagements. The wage, as reflected in the Pensionable Compensation box on the LS-1-R Remittance Form is the scale wage for pension purposes.
- The signature, name and address of the Employer. In the case of a corporation, the authorized representative of the employer should sign his/her name and provide their title.
- The signature, name, title and address of the Local representative that is accepting the LS-1 on behalf of the Union.
Back of Form - AFM Remittance Form LS-1-R
- The name of the Employer. This is similar to the information in items B and G. In the case of a corporate employer, the corporation name should be shown here. In the case of a Sole Proprietor, the Sole Proprietor's name should be shown here.
- The Social Security Number of the Employer, in the case of a Sole Proprietor or the Federal Employer Identification Number in the case of corporate employers.
- This should be the same as item C.
- Names of the musicians that were employed by the Employer for the reported engagement(s). Only individual, not Personal Service Corporation names, should be listed here. The Fund will only accept pension contributions for owners or part-owners of the Employer, even if payment responsibility has been delegated to a third party, if the Employer is a corporation that has verified its corporate status to the Fund. Pension contributions must be paid for every musician who performs on the engagement, including nonunion and foreign nationals.
- The most recent known address of the individual listed in item L, if available.
- The correct Social Security Number of the individual listed in item L. Canadian SIN numbers or Federal Employer Identification numbers should not be listed here.
- The wages considered scale for this engagement. This is the wage amount that will be subject to the pension contribution rate shown in item F.
- Any additional compensation paid which is not subject to pension. This might be payments such as cartage, overscale compensation or expense reimbursement.
- The required pension contribution to be paid for wages shown in item O. This should be Item F multiplied by Item O.
(Note: For Items L through Q attach additional sheets if necessary)
- Total pensionable compensation for the engagement (item O) shown on the Form LS-1-R.
- Total non-pensionable compensation for the engagement (item P) shown on the Form LS-1-R.
- Total pension contributions (item Q) shown on the Form LS-1-R. This should be equal to Item F multiplied by Item R. This will be the same amount as the check paying pension contributions for the reported engagement(s) that is required to be submitted to the Fund attached to a complete and accurate Form LS-1 and Form LS-1- R.
Contributions under this Agreement on behalf of any owner or part-owner of the Employer (or designates a third party to make such contributions) may be accepted by the Fund only if a valid certificate of incorporation (in the case of a corporation) or LLC Addendum (in the case of a limited liability company and available from the Fund Office) is attached to this form. The complete and accurate Form LS-1 and Form LS-1-R with all necessary attachments and the check paying pension contributions, made payable to "AFM & EP Fund", should be delivered to the Local office, if the Local is party to the Fund's "Cash Receipts Procedures for Locals that Receive Pension Contributions Directly from Employers ("Procedures")". If the Local is not party to the Procedures, all contributions to the Fund and the Form LS-1 and Form LS-1-R must be sent directly to the Fund at:
AFM & EP Fund PO Box 19155 Newark, NJ 07195-0155
Pension contributions must be paid no later than 30 days after the engagement. If a pension contribution is paid later than this date the contributions will be subject to a late payment interest charge.
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