Other Retirement Plans

9 Months Ended

Sep. 30, 2016

Note 10 – Other Retirement Plans

Multiemployer Plans. Certain of MasTec’s subsidiaries, including certain subsidiaries in Canada, contribute amounts to multiemployer pension and other multiemployer 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. Multiemployer 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 multiemployer 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:



	Multiemployer Plans
	Covered Employees		Contributions (in millions)
	Low	High	Pension		Other Multiemployer		Total
For the Three Months Ended September 30:
2016	4,170	4,910	$	26.4	$	2.9	$	29.3
2015	1,689	2,463	$	7.4	$	2.2	$	9.6
For the Nine Months Ended September 30:
2016	1,112	4,910	$	43.4	$	7.6	$	51.0
2015	590	2,463	$	20.0	$	6.6	$	26.6

The average number of employees covered under multiemployer plans increased for the three and nine month periods ended September 30, 2016 as compared with the same periods in 2015 primarily due to an increase in the Company’s union resource-based projects for its oil and gas operations in the U.S., which resulted in higher levels of multiemployer plan contributions for the respective periods.