Reporting Payroll Data for Both Union and Non-Union Employees
If some of your employees are under a union contract and some aren't, or if one or more of your employees' pay rates does not meet or exceed the prevailing wage rate for the project, you count as both a union and a non-union employer. In this case you may report your union and non-union employees separately or together (i.e. you may include them all in the same spreadsheet or separate them), whichever is more convenient for you.
If report both union and non-union employees and you choose to report them together, use the non-union template. For those employees that count as union (the employee is under union contract and the pay rate meets or exceeds the prevailing wage rate for the project), you may leave those fields blank that are not required (First and Last Name, SSN, Hours, Rates).