New wage increases are coming into effect on July 1, 2026. Attached you will find SMART Local 16 Wage Sheets effective July 1, 2026 and the updated Working Dues Assessment amounts.
Key Changes & Timeline
SMART Local 16 has issued an updated policy and clarification letter regarding the Working Dues Assessment (WDA) and when it is to be deducted and remitted. Employers must deduct and remit the WDA on employer-paid compensatory hours (including sick leave and vacation) when an employee is compensated based on the negotiated contractual rate.
The union will enforce this requirement beginning July 1, 2026. If an employer’s past inconsistency on this deduction is identified during an audit, the union will waive the requirement for periods prior to July 1, 2026.
Guidance on WDA Deductions
Please use the following criteria to ensure compliance with the expanded payroll requirements:
Deduct and remit WDA when compensatory hours are paid directly through the employer’s payroll system and the employee is paid based on a negotiated contractual rate. For example:
- If your company offers paid hourly vacation or sick leave benefits, or paid time off that are provided by the employer in excess of the CBA.
- If your company pays a Local 16 member who is paid over their scale.
- Do not deduct WDA when the benefit is not based on hours paid by your payroll system. For example:
- The benefit is paid by a third party (e.g., Paid Leave Oregon, Unemployment Compensation, or Workers’ Compensation).
The payment is not based on an hourly calculation. For example:
- A yearly lump-sum bonus based on a cash amount when it is not based on the hourly rate. (A yearly bonus based on x number of days, weeks, or hours would be deducted.)
- Dealing with per diems and allowances, though travel pay is subject to WDA when based on 2/3 of 1/5x hourly base rate.
Please ensure your payroll systems are updated to align with these requirements by the July 1, 2026 effective date. Contact the association office if you have any questions or require further assistance. ■
