Every year employers are required to publicly disclose specific transactions or arrangements that relate to unionization or the threats of unionization.  For many employers, teh deadline to file this information on Form LM-10 is March 31.

What is an LM-10 Form?

The Form LM-10 is a reporting and disclosure form issued by the United States Department of Labor. Non-governmental employers must annually file their Form LM-10 to disclose financial dealings with union officials and representatives.

What Must be Reported?

In addition to payments made to union officials, employers must also report certain payments made in attempting to defeat unionization efforts. This includes payments made to employees for their efforts to dissuade co-workers from unionizing. Employers must also report certain payments made to labor relations consultants.

Examples of Payments That Must Be Reported

Below are examples of payments that must be reported on a Form LM-10:

  • An employer of union members pays a union official for a no show job;
  • A vender who provides office services to a union pays to take a union official on a golf outing;
  • An employer pays for dinner and drinks with a union official with whom the employer is negotiating a collective bargaining agreement; and
  • An employer pays for the printing and dissemination of pamphlets or advertisements that threaten to move or close a plant if organized.


Employers may exclude from the Form LM-10 “sporadic or occasional gifts, gratuities, or favors of insubstantial value.” To qualify for the exception, the gift, gratuity, or favor must: (1) have an aggregate value of $250 or less and (2) be unrelated to the recipient’s status in the labor organization.

When to File

Employers must file the LM-10 form within 90 days after the end of the employer’s fiscal year.

Where to File

The completed LM-10 form, which can be found at this link, should be mailed to:

U.S. Department of Labor

Employment Standards Administration

Office of Labor-Management Standards

200 Constitution Avenue, NW, Room N-5616

Washington, DC 20210

For employers whose fiscal year coincides with the calendar year, now is the time to prepare and file your Form LM-10. We anticipate that the Obama Administration will increase its enforcement of LM-10 reporting requirements in the coming years. All employers should maintain records of financial dealings with employees or union representatives and accurately report any applicable transactions in a timely manner each year.