Over the past several years, Project Labor Agreements (“PLAs”) have become commonplace in the construction industry. While these agreements have been beneficial in obtaining work for union members, they present particular challenges in the collection and payroll auditing processes. In many cases, these agreements result in employers hiring union and non-union employees on the same job site. As a result, additional procedures often need to be performed to ensure that applicable wages and benefit contributions have been made to or on behalf of union members. At Schultheis & Panettieri, LLP, we have extensive experience with this aspect of payroll audits.