Other Retirement Plans

3 Months Ended

Mar. 31, 2015

Note 11 – Other Retirement Plans

Multi-Employer Plans. Certain of MasTec’s subsidiaries, including certain subsidiaries in Canada, contribute amounts to multi-employer pension and other multi-employer benefit plans and trusts, which are recorded as a component of employee wages and salaries within costs of revenue, excluding depreciation and amortization. Contributions are generally based on fixed amounts per hour per employee for employees covered under these plans. Multi-employer plan contribution rates are determined annually and assessed on a “pay-as-you-go” basis based on union employee payrolls. Union payrolls cannot be determined for future periods because the number of union employees employed at any given time, and the plans in which they may participate, vary depending upon the location and number of ongoing projects at a given time and the need for union resources in connection with those projects. Total contributions to multi-employer plans, and the related number of employees covered by these plans, including with respect to the Company’s Canadian operations, for the periods indicated were as follows:



	Multi-Employer Plans
	Covered Employees		Contributions (in millions)
For the Three Months Ended March 31:	Low	High	Pension		Post-Retirement Benefit		Total
2015	590	1,124	$	3.4	$	2.2	$	5.6
2014	1,098	1,308	$	7.8	$	0.5	$	8.3

The average number of employees covered under multi-employer plans in which the Company participates decreased from the first quarter of 2014 as compared with 2015 due to fewer union resource-based projects in the Company’s Oil and Gas segment. This resulted in a decrease in multi-employer plan contributions for the same period.