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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, .