Lower payroll tax
Directing fringe dollars into a bona fide benefit plan can reduce payroll tax burden compared with paying them as cash wages.
The PWCA SUB Plan
Est. 1993
Put fringe dollars to work — protecting your workforce.
The Prevailing Wage Contractors Association sponsors one of the country's largest association SUB plans — turning required prevailing wage fringe contributions into income protection for your employees and payroll tax savings for you.
- 1993 Serving contractors since
- Nationwide Plan administration
- Nonprofit Member association
Bona fide fringe benefit plan
DOL & IRS recognized structure
Nonprofit association-sponsored
Third-party administered
About the association
A nonprofit built around prevailing wage work — since 1993.
The Prevailing Wage Contractors Association is a nonprofit membership organization dedicated to helping employers navigate federal, state, and local prevailing wage requirements on public works projects.
For more than three decades, PWCA has given contractors a clearer path through compliance and a smarter way to structure the fringe benefit dollars those projects require.
- Focused exclusively on prevailing wage and public works
- Sponsor of bona fide, DOL & IRS-recognized benefit plans
- Backed by an experienced third-party administrator
Why contractors join
Compete harder. Take care of your crew.
Prevailing wage work is demanding enough. PWCA gives contractors a clearer path through compliance, benefits, and administration.
Win more bids
Structuring fringe efficiently helps you stay competitive on public works bids without cutting corners on compliance.
Real benefits for workers
Employees gain a genuine safety net — supplemental income when prevailing wage work slows or stops.
The SUB Plan, in depth
A Supplemental Unemployment Benefit plan built for public works.
The PWCA SUB Plan uses a portion of prevailing wage fringe contributions to fund supplemental unemployment benefits — income that reaches employees during qualifying layoffs and involuntary work stoppages.
- Funded from required fringe, not out of your pocket
- Helps reduce employer payroll taxes on those dollars
- Delivers meaningful income protection to your workforce
- Administered end-to-end by an experienced TPA
One of the largest
association-sponsored SUB plans in the country
30+ yrs
of experience behind PWCA and its plans
Nationwide
employers and employees served
Plan Administrator
Ready to set up the SUB Plan? Talk to SCA.
PWCA's plans are administered by Service Contract Administrators, Inc. — a third-party administrator with over 20 years serving prevailing wage employers nationwide. No call centers, no automated systems. Real people who know these plans and answer the phone.