What is certified payroll, and what do I have to produce each week on a public-works job?
Source-verified · Reviewed 2026-09-12 · How we verify answers
This topic calls for professional review. This page has not been reviewed by an accountant or attorney; it presents only source-verified statements with their scope and sources.
- [United States (Federal) · Federal contracting agencies awarding covered construction contracts, and the contractors under those contracts] The Agency head will cause or require the contracting officer to insert the following clauses (in full, or by reference for contracts covered by the Federal Acquisition Regulation) in any contract in excess of $2,000 entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public building or public work, or of a building or work financed in whole or in part from Federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contribution, and which is subject to the labor standards provisions of any of the laws referenced by § 5.1; modifications of the clauses to meet the particular needs of the agency are allowed only if first approved by the Department of Labor.
- [United States (Federal) · Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1] The basic records must contain, for each such worker: name; Social Security number; last known address, telephone number and email address; the worker's correct classification(s) of work actually performed; hourly rates of wages paid, including rates of contributions or costs anticipated for bona fide fringe benefits or cash equivalents of the types described in 40 U.S.C. 3141(2)(B); daily and weekly number of hours actually worked in total and on each covered contract; deductions made; and actual wages paid.
- [United States (Federal) · Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1] The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B), except that full Social Security numbers and last known addresses, telephone numbers and email addresses must not be included on weekly transmittals; instead the certified payrolls need only include an individually identifying number for each worker, for example the last four digits of the worker's Social Security number.
- [United States (Federal) · Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1] Each certified payroll submitted must be accompanied by a “Statement of Compliance” signed by the contractor or subcontractor, or by the contractor's or subcontractor's agent who pays or supervises the payment of the persons working on the contract, and that statement must certify the matters set out in paragraphs (a)(3)(ii)(C)(1) through (3).
- [United States (Federal) · Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1] The contractor or subcontractor must submit certified payrolls weekly, for each week in which any DBA- or Related Acts-covered work is performed, to the appropriate Federal agency if that agency is a party to the contract; if the agency is not such a party, the contractor submits the certified payrolls to the applicant, sponsor, owner or other entity that maintains such records, for transmission to the agency.
What this page establishes
- What certified payroll is, and how to tell whether your contract is covered — Established
- What the weekly report must show for every worker — Partly established
- The statement of compliance: what it certifies and who may sign it — Established
- Where the report goes, how often, and in what form — Partly established
- How fringe benefits are reported and what evidence supports the credit — Partly established
- Reporting a worker as an apprentice or trainee — Partly established
- What happens if a report is late, missing, incomplete or wrong — Partly established
- What you must keep after the job closes, and for how long — Established
- State and local regimes: separate reports, portals and deadlines — Partly established
- If you are the prime: collecting and transmitting subcontractor payrolls — Partly established
- Coverage is read from the contract and its funding source, not chosen by you — Partly established
- Why this is more than a copy of your payroll register — Established
- What you are representing when you sign — Established
- Where each reported figure comes from in your own records — Not established
- Submitting the report, including weeks with no covered work — Partly established
- Workers who split time between classifications or between covered and uncovered work — Not established
- Cash in the hourly rate versus contributions to a plan — Not established
- The registration evidence you need before reporting an apprentice — Established
- Withheld payment and contract remedies, versus the exposure from certifying — Partly established
- Retaining the reports, the time and payroll records and the fringe support — Partly established
- When a state or city regime applies as well as, or instead of, the federal one — Partly established
- What the prime is answerable for down the subcontract chain — Partly established
What certified payroll is, and how to tell whether your contract is covered
The Agency head will cause or require the contracting officer to insert the following clauses (in full, or by reference for contracts covered by the Federal Acquisition Regulation) in any contract in excess of $2,000 entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public building or public work, or of a building or work financed in whole or in part from Federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contribution, and which is subject to the labor standards provisions of any of the laws referenced by § 5.1; modifications of the clauses to meet the particular needs of the agency are allowed only if first approved by the Department of Labor. (jurisdiction: United States (Federal), entity_scope: Federal contracting agencies awarding covered construction contracts, and the contractors under those contracts, conditions: contract in excess of $2,000; for the actual construction, alteration and/or repair, including painting and decorating; of a public building or public work, or a building or work financed in whole or in part from Federal funds, under Federal agency guarantees, or from funds obtained by pledge of a Federal agency contract to make a loan, grant or annual contribution; contract subject to the labor standards provisions of one of the laws referenced by § 5.1)
“The Agency head will cause or require the contracting officer to require the contracting officer to insert in full, or (for contracts covered by the Federal Acquisition Regulation (48 CFR chapter 1)) by reference, in any contract in excess of $2,000 which is entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part from Federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contribution (except where a different meaning is expressly indicated), and which is subject to the labor standards provisions of any of the laws referenced by § 5.1, the following clauses (or any modifications thereof to meet the particular needs of the agency, Provided, That such modifications are first approved by the Department of Labor”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a) “Required contract clauses”, introductory text; printed page 122. Verified 2026-09-09.
The contract clauses of § 5.5 (or their Federal Acquisition Regulation equivalent), along with the correct wage determinations, will be considered part of every prime contract that the applicable statutes referenced by § 5.1 require to include such clauses, and will be effective by operation of law whether or not they are included or incorporated by reference in the contract, unless the Administrator grants a variance, tolerance or exemption from the application of that paragraph. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: unless the Administrator grants a variance, tolerance, or exemption)
“The contract clauses set forth in this section (or their equivalent under the Federal Acquisition Regulation), along with the correct wage determinations, will be considered to be a part of every prime contract required by the applicable statutes referenced by § 5.1 to include such clauses, and will be effective by operation of law, whether or not they are included or incorporated by reference into such contract, unless the Administrator grants a variance, tolerance, or exemption from the application of this paragraph”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(e) “Incorporation by operation of law”; printed page 131. Verified 2026-09-09.
A listing of the laws that require Davis-Bacon labor standards provisions can be found at www.dol.gov/agencies/whd/government-contracts or its successor website. (jurisdiction: United States (Federal), entity_scope: Laws requiring Davis-Bacon labor standards provisions (the Davis-Bacon Act and its Related Acts), conditions: The text points to an external Department of Labor web listing and does not itself reproduce the list)
“A listing of laws requiring DavisBacon labor standards provisions can be found at www.dol.gov/agencies/whd/ government-contracts or its successor website.”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.1 - Purpose and scope; 29 CFR 5.2 - Definitions, 2023-08-23; § 5.1 Purpose and scope, paragraph (a)(1); printed page 117. Verified 2026-09-09.
As defined for this part, “agency” means any Federal, State, or local government agency or instrumentality, or other similar entity, that either enters into a contract with, or provides assistance to, a project subject to the Davis-Bacon labor standards, with the forms of assistance stated openly as loan, grant, loan guarantee or insurance, or otherwise. (jurisdiction: United States (Federal), entity_scope: Federal, State, or local government agencies, instrumentalities, or other similar entities that contract for or assist a project subject to the Davis-Bacon labor standards, conditions: Definition applies as used in 29 CFR part 5; The list of assistance forms is open-ended (“or otherwise”); Applies to projects that are subject to the Davis-Bacon labor standards as defined in this section; the definition does not itself state which projects are subject)
“Agency. The term ‘‘agency’’ means any Federal, State, or local government agency or instrumentality, or other similar entity, that enters into a contract or provides assistance through loan, grant, loan guarantee or insurance, or otherwise, to a project subject to the Davis-Bacon labor standards, as defined in this section.”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.1 - Purpose and scope; 29 CFR 5.2 - Definitions, 2023-08-23; § 5.2 Definitions, entry “Agency”; printed page 117. Verified 2026-09-09.
Washington L&I's first test for whether a project is a prevailing wage project asks whether the project is funded by any public dollars, direct or indirect, for any portion of the project, or is a turn-key project, i.e. a private construction resulting from government agency agreements to rent, lease, or purchase. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, conditions: Applies to the L&I self-assessment guidance for identifying a prevailing wage project)
“Is the project: Funded by any public dollars (direct or indirect for any portion of the project)? or A turn-key project , a private construction resulting from government agency agreements to rent, lease, or purchase.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Am I required to pay prevailing Wage?" — Question 1. Verified 2026-09-09.
Coverage is read from the contract and its funding source, not chosen by you
Partly established. Established: what certified payroll is (S20); how the reader determines whether a given contract is covered (S01); that coverage follows the contract and its funding source (S01, S05). Missing: that coverage is read from the contract documents and the awarding authority.
What the weekly report must show for every worker
The basic records must contain, for each such worker: name; Social Security number; last known address, telephone number and email address; the worker's correct classification(s) of work actually performed; hourly rates of wages paid, including rates of contributions or costs anticipated for bona fide fringe benefits or cash equivalents of the types described in 40 U.S.C. 3141(2)(B); daily and weekly number of hours actually worked in total and on each covered contract; deductions made; and actual wages paid. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“Such records must contain the name; Social Security number; last known address, telephone number, and email address of each such worker; each worker’s correct classification(s) of work actually performed; hourly rates of wages paid (including rates of contributions or costs anticipated for bona fide fringe benefits or cash equivalents thereof of the types described in 40 U.S.C. 3141(2)(B) of the Davis-Bacon Act); daily and weekly number of hours actually worked in total and on each covered contract; deductions made; and actual wages paid”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(i)(B) “Information required”; printed page 125. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B), except that full Social Security numbers and last known addresses, telephone numbers and email addresses must not be included on weekly transmittals; instead the certified payrolls need only include an individually identifying number for each worker, for example the last four digits of the worker's Social Security number. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section, except that full Social Security numbers and last known addresses, telephone numbers, and email addresses must not be included on weekly transmittals. Instead, the certified payrolls need only include an individually identifying number for each worker (e.g., the last four digits of the worker’s Social Security number”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(B) “Information required”; printed page 125. Verified 2026-09-09.
Laborers or mechanics performing work in more than one classification may be compensated at the rate specified for each classification for the time actually worked in that classification, provided that the employer's payroll records accurately set forth the time spent in each classification in which work is performed. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: conditioned on the employer's payroll records accurately setting forth the time spent in each classification)
“Laborers or mechanics performing work in more than one classification may be compensated at the rate specified for each classification for the time actually worked therein: Provided, That the employer’s payroll records accurately set forth the time spent in each classification in which work is performed”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(1)(i) “Wage rates and fringe benefits”; printed page 123. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Each contractor and subcontractor on the public work must keep accurate payroll records showing, for each journeyman, apprentice, worker, or other employee it employs in connection with the public work, the name, address, social security number, work classification, straight time and overtime hours worked each day and each week, and the actual per diem wages paid. (jurisdiction: California, United States, entity_scope: Each contractor and subcontractor performing work on a public work subject to California Labor Code Part 7, Chapter 1, effective_from: 2026-01-01)
“(a) Each contractor and subcontractor shall keep accurate payroll records, showing the name, address, social security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid to each journeyman, apprentice, worker, or other employee employed by the contractor or subcontractor in connection with the public work.”California Legislative Counsel, State of California — California Labor Code section 1776 - Payroll records on public works, 2026-01-01; Labor Code section 1776, subdivision (a), first sentence. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Certified payroll report records must include employee name; address; trades and occupations, including journey level and apprentice workers; straight time rate (the actual rate of wage paid); hourly rate of usual benefits; hours worked including overtime hours worked each day and week; all executed 4/10 work agreements; and all itemized deductions taken from gross wages. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects)
“Certified payroll report records must include the following: Employee name. Address. Trades and occupations. Including journey level and apprentice workers. Straight time rate (actual rate of wage paid). Hourly rate of usual benefits. Hours worked including overtime hours worked each day and week. All executed 4/10 work agreements. All itemized deductions taken from gross wages.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Required documents for doing the work" — list "Certified payroll report records must include the following". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
For each employee, payroll records must include personal employee details (the page gives name, address, Social Security number where applicable, or birth date as included examples), hours and days worked, occupations worked, hourly wage rate, and any supplements or benefits provided. (jurisdiction: United States — New York State, entity_scope: contractors and subcontractors working on projects covered by Article 8 of the NYS Labor Law (public work / public improvement projects), platform: NYS Certified Payroll portal (NYSDOL))
“For each employee, payroll records must include: Personal employee details including name, address, Social Security number (if applicable), or birth date; Hours and days worked; Occupations worked; Hourly wage rate; and Any supplements or benefits provided.”New York State Department of Labor, Bureau of Public Work and Prevailing Wage Enforcement — Electronic Payroll Submission, Live dol.ny.gov page describing the current NYS Certified Payroll portal, including the new supplemental benefits work classification/category field, the Employee Bank feature and the 44-day edit payroll cut-off; no edition or version number displayed.; “Submit Your Payroll Information” > “Required Information”, second list (“For each employee…”). Verified 2026-09-09.
Partly established. Established: the data elements a weekly certified payroll report must contain (S10); how rates must be presented (S10). Missing: how hours by classification and by day must be presented; how gross, deductions and net pay must be presented.
Why this is more than a copy of your payroll register
Where each reported figure comes from in your own records
Where the Secretary of Labor has found under paragraph (a)(1)(v) that a worker's wages include the amount of costs reasonably anticipated in providing benefits under a plan or program described in 40 U.S.C. 3141(2)(B), the contractor must maintain records showing that the commitment to provide such benefits is enforceable, that the plan or program is financially responsible, and that it has been communicated in writing to the affected laborers or mechanics, and records showing the costs anticipated or the actual cost incurred in providing such benefits. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: applies where the Secretary of Labor has made a finding under § 5.5(a)(1)(v) for an unfunded plan or program)
“Whenever the Secretary of Labor has found under paragraph (a)(1)(v) of this section that the wages of any laborer or mechanic include the amount of any costs reasonably anticipated in providing benefits under a plan or program described in 40 U.S.C. 3141(2)(B) of the Davis-Bacon Act, the contractor must maintain records which show that the commitment to provide such benefits is enforceable, that the plan or program is financially responsible, and that the plan or program has been communicated in writing to the laborers or mechanics affected, and records which show the costs anticipated or the actual cost incurred in providing such benefits”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(i)(C) “Additional records relating to fringe benefits”; printed page 125. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Contractors employing apprentices or trainees under approved programs must maintain written evidence of the registration of apprenticeship programs and certification of trainee programs, of the registration of the apprentices and trainees, and of the ratios and wage rates prescribed in the applicable programs. (jurisdiction: United States (federal); FAR clause for Federal Government contracts, entity_scope: Contractors and subcontractors on Federal construction contracts containing FAR clause 52.222-8 (prescribed by FAR 22.407(a)), for laborers and mechanics working at the site of the work, effective_from: 2021-07 (clause date Jul 2021; page shows FAC 2026-01, Effective Date 03/13/2026), conditions: Applies to contractors employing apprentices or trainees under approved programs)
“Contractors employing apprentices or trainees under approved programs shall maintain written evidence of the registration of apprenticeship programs and certification of trainee programs, the registration of the apprentices and trainees, and the ratios and wage rates prescribed in the applicable programs.”Federal Acquisition Regulatory Council (FAR, published on Acquisition.gov by GSA) — FAR 52.222-8 Payrolls and Basic Records, 2026-07-28; FAR 52.222-8 Payrolls and Basic Records; clause “Payrolls and Basic Records (Jul 2021)”, paragraph (a). Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Not established from an authoritative source.
Workers who split time between classifications or between covered and uncovered work
Because a single employee may be doing work under more than one classification, the employer must either track the time worked by the employee in each classification or pay the highest rate for all hours of work. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, conditions: Employee performing work under more than one classification)
“Remember, a single employee may be doing work under more than one classification. This means the employer must either track the time worked by the employee in each classification, or pay the highest rate for all hours of work.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Identify the required prevailing wage rate to pay employees" — subsection "Type of work". Verified 2026-09-09.
Not established from an authoritative source.
The statement of compliance: what it certifies and who may sign it
Each certified payroll submitted must be accompanied by a “Statement of Compliance” signed by the contractor or subcontractor, or by the contractor's or subcontractor's agent who pays or supervises the payment of the persons working on the contract, and that statement must certify the matters set out in paragraphs (a)(3)(ii)(C)(1) through (3). (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“Each certified payroll submitted must be accompanied by a ‘‘Statement of Compliance,’’ signed by the contractor or subcontractor, or the contractor’s or subcontractor’s agent who pays or supervises the payment of the persons working on the contract, and must certify the following”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(C) “Statement of Compliance”, introductory text; printed page 126. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
The Statement of Compliance must certify that the certified payroll for the payroll period contains the information required to be provided under paragraph (a)(3)(ii), that the appropriate information and basic records are being maintained under paragraph (a)(3)(i), and that such information and records are correct and complete. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“That the certified payroll for the payroll period contains the information required to be provided under paragraph (a)(3)(ii) of this section, the appropriate information and basic records are being maintained under paragraph (a)(3)(i) of this section, and such information and records are correct and complete”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(C)(1); printed page 126. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
The Statement of Compliance must certify that each laborer or mechanic (including each helper and apprentice) working on the contract during the payroll period has been paid the full weekly wages earned, without rebate either directly or indirectly, and that no deductions have been made directly or indirectly from the full wages earned other than permissible deductions as set forth in 29 CFR part 3. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“That each laborer or mechanic (including each helper and apprentice) working on the contract during the payroll period has been paid the full weekly wages earned, without rebate, either directly or indirectly, and that no deductions have been made either directly or indirectly from the full wages earned, other than permissible deductions as set forth in 29 CFR part 3; and”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(C)(2); printed page 126. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
The Statement of Compliance must certify that each laborer or mechanic has been paid not less than the applicable wage rates and fringe benefits or cash equivalents for the classification(s) of work actually performed, as specified in the applicable wage determination incorporated into the contract. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“That each laborer or mechanic has been paid not less than the applicable wage rates and fringe benefits or cash equivalents for the classification(s) of work actually performed, as specified in the applicable wage determination incorporated into the contract”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(C)(3); printed page 126. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Each payroll record must either contain, or be verified by, a written declaration made under penalty of perjury that states both of the two matters the subdivision then lists. (jurisdiction: California, United States, entity_scope: Each contractor and subcontractor performing work on a public work subject to California Labor Code Part 7, Chapter 1, effective_from: 2026-01-01)
“Each payroll record shall contain or be verified by a written declaration that it is made under penalty of perjury, stating both of the following:”California Legislative Counsel, State of California — California Labor Code section 1776 - Payroll records on public works, 2026-01-01; Labor Code section 1776, subdivision (a), second sentence. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
For payroll records to be certified they must include the state affirmation page, a signed statement that the contractor is adhering to the state Prevailing Wage Law and that the information is correct and complete. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects)
“Note: To be certified, the payroll records must include the state affirmation page. The affirmation page is a signed statement that the contractor is adhering to the state Prevailing Wage Law and includes correct and complete information.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Required documents for doing the work" — note following the certified payroll records list. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
What you are representing when you sign
Where the report goes, how often, and in what form
The contractor or subcontractor must submit certified payrolls weekly, for each week in which any DBA- or Related Acts-covered work is performed, to the appropriate Federal agency if that agency is a party to the contract; if the agency is not such a party, the contractor submits the certified payrolls to the applicant, sponsor, owner or other entity that maintains such records, for transmission to the agency. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: submission required for each week in which any DBA- or Related Acts-covered work is performed)
“The contractor or subcontractor must submit weekly, for each week in which any DBA- or Related Acts-covered work is performed, certified payrolls to the [write in name of appropriate Federal agency] if the agency is a party to the contract, but if the agency is not such a party, the contractor will submit the certified payrolls to the applicant, sponsor, owner, or other entity, as the case may be, that maintains such records, for transmission to the [write in name of agency”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(A) “Frequency and method of submission”; printed page 125. Verified 2026-09-09.
A contracting agency or prime contractor may permit or require contractors to submit certified payrolls through an electronic system, as long as that system requires a legally valid electronic signature, allows the contractor, the contracting agency and the Department of Labor to access the certified payrolls upon request for at least 3 years after the work on the prime contract has been completed, and the contracting agency or prime contractor permits other methods of submission where the contractor is unable or limited in its ability to use or access the electronic system. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“A contracting agency or prime contractor may permit or require contractors to submit certified payrolls through an electronic system, as long as the electronic system requires a legally valid electronic signature; the system allows the contractor, the contracting agency, and the Department of Labor to access the certified payrolls upon request for at least 3 years after the work on the prime contract has been completed; and the contracting agency or prime contractor permits other methods of submission in situations where the contractor is unable or limited in its ability to use or access the electronic system”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(A) “Frequency and method of submission”; printed page 125. Verified 2026-09-09.
The required weekly certified payroll information may be submitted using Optional Form WH-347 or in any other format desired. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“required weekly certified payroll information may be submitted using Optional Form WH–347 or in any other format desired”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(B) “Information required”, sentence continuing at the top of printed page 126. Verified 2026-09-09.
The DIR's online system is the only way to submit certified payroll records to the Labor Commissioner: all contractors must submit their certified payroll records to the Labor Commissioner using that system. (jurisdiction: California (State of California public works projects), entity_scope: all contractors submitting certified payroll records to the California Labor Commissioner, platform: DIR (California Department of Industrial Relations) online electronic certified payroll reporting system, platform_edition: page states July 2016)
“Yes. All contractors must submit their certified payroll records to the Labor Commissioner using the DIR's online system. It offers two options for submitting certified payroll records: entering the information directly using the online form or uploading xml files.”California Department of Industrial Relations, Division of Labor Standards Enforcement — Frequently Asked Questions on Certified Payroll Reporting, 2016-07; FAQ, question "Is the electronic certified payroll reporting system the only way to submit certified payroll records to the Labor Commissioner?". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Where payroll was submitted for a period in which no work was performed, the submitter may submit a Statement of Non-Performance for that same period, and that Statement of Non-Performance takes precedence over the record submitted in error. (jurisdiction: California (State of California public works projects), entity_scope: contractors and subcontractors that submitted a certified payroll record for a period in which no work was performed, platform: DIR (California Department of Industrial Relations) online electronic certified payroll reporting system, platform_edition: page states July 2016, conditions: payroll had been submitted for a period in which no work was performed)
“If payroll was submitted for a period in which no work was performed, you may submit a Statement of Non-Performance for the same period. That Statement of Non-Performance will take precedence over the record submitted in error.”California Department of Industrial Relations, Division of Labor Standards Enforcement — Frequently Asked Questions on Certified Payroll Reporting, 2016-07; FAQ, question "What happens if I mistakenly submitted payroll for a period in which no work was performed?". Verified 2026-09-09.
Since January 1, 2020, weekly certified payroll reports are required to be filed online with L&I at least once a month for all public works projects. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, platform: My L&I Contractor Portal, effective_from: 2020-01-01, conditions: All Washington public works projects)
“As of January 1, 2020, weekly certified payroll reports are required to be filed online with L&I at least once a month for all public works projects.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Required documents for doing the work" — heading "File Certified Payroll". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
For public work projects performed by or on behalf of New York City, and for roadway excavation projects with permits issued by NYC, certified payroll records must be submitted electronically through NYC’s own online database for certified payroll rather than through the state portal named elsewhere on this page. (jurisdiction: United States — New York State; New York City (NYC) locally, entity_scope: contractors and subcontractors on public work projects performed by or on behalf of New York City, and on roadway excavation projects with NYC-issued permits, platform: NYC’s online database for certified payroll, conditions: project is performed by or on behalf of New York City, or is a roadway excavation project with a permit issued by NYC)
“Certified payroll records for public work projects performed by or on behalf of New York City and roadway excavation projects with permits issued by NYC must be submitted electronically through NYC’s online database for certified payroll .”New York State Department of Labor, Bureau of Public Work and Prevailing Wage Enforcement — Electronic Payroll Submission, Live dol.ny.gov page describing the current NYS Certified Payroll portal, including the new supplemental benefits work classification/category field, the Employee Bank feature and the 44-day edit payroll cut-off; no edition or version number displayed.; “Submit Your Payroll Information” > “Submitting Your Information Online”, paragraph beginning “Certified payroll records for public work projects…”. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Partly established. Established: the submission recipient for certified payroll (S21, S25, S27, S29, S31); the submission cadence for certified payroll (S21, S27, S30); the accepted formats for certified payroll (S22, S23, S25, S27, S29). Missing: whether a submission is required for weeks in which no covered work was performed.
Submitting the report, including weeks with no covered work
Partly established. Established: the submission recipient (S21, S25, S27, S31); the submission cadence (S21, S27, S30); the submission format or portal (S22, S23, S25, S27, S29). Missing: whether a report or statement is expected for weeks in which no covered work was performed.
How fringe benefits are reported and what evidence supports the credit
For Davis-Bacon purposes, ‘wages’ is defined to mean the basic hourly rate of pay; any contribution irrevocably made by a contractor or subcontractor to a trustee or third person pursuant to a bona fide fringe benefit fund, plan or program; and the rate of costs to the contractor or subcontractor which may be reasonably anticipated in providing bona fide fringe benefits under an enforceable commitment to carry out a financially responsible plan or program that was communicated in writing to the affected laborers and mechanics. (jurisdiction: United States (Federal), entity_scope: Laborers and mechanics under the Davis-Bacon definitions in 29 CFR part 5)
“Wages. The term ‘‘wages’’ means the basic hourly rate of pay; any contribution irrevocably made by a contractor or subcontractor to a trustee or to a third person pursuant to a bona fide fringe benefit fund, plan, or program; and the rate of costs to the contractor or subcontractor which may be reasonably anticipated in providing bona fide fringe benefits to laborers and mechanics pursuant to an enforceable commitment to carry out a financially responsible plan or program, which was communicated in writing to the laborers and mechanics affected”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.2 Definitions, entry “Wages” (text preceding the §§ 5.3-5.4 [Reserved] heading); printed page 122. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Where the minimum wage rate prescribed in the contract for a class of laborers or mechanics includes a fringe benefit that is not expressed as an hourly rate, the contractor may either pay the benefit as stated in the wage determination, or pay another bona fide fringe benefit or an hourly cash equivalent of it. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: applies where the contract wage rate includes a fringe benefit not expressed as an hourly rate)
“Whenever the minimum wage rate prescribed in the contract for a class of laborers or mechanics includes a fringe benefit which is not expressed as an hourly rate, the contractor may either pay the benefit as stated in the wage determination or may pay another bona fide fringe benefit or an hourly cash equivalent thereof”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(1)(iv) “Fringe benefits not expressed as an hourly rate”; printed page 124. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
If the contractor does not make payments to a trustee or other third person, the contractor may count as part of a laborer's or mechanic's wages the amount of any costs reasonably anticipated in providing bona fide fringe benefits under a plan or program, provided that the Secretary of Labor has found, upon the contractor's written request and in accordance with the criteria in § 5.28, that the applicable Davis-Bacon Act standards have been met. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: contractor does not make payments to a trustee or other third person; requires a finding by the Secretary of Labor upon the contractor's written request under § 5.28)
“If the contractor does not make payments to a trustee or other third person, the contractor may consider as part of the wages of any laborer or mechanic the amount of any costs reasonably anticipated in providing bona fide fringe benefits under a plan or program, Provided, That the Secretary of Labor has found, upon the written request of the contractor, in accordance with the criteria set forth in § 5.28, that the applicable standards of the Davis-Bacon Act have been met”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(1)(v) “Unfunded plans”; printed page 124. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Partly established. Established: how fringe benefits must be reported on certified payroll (S10). Missing: what evidence supports a fringe credit taken as a plan contribution rather than as cash in the hourly rate; what evidence supports the fringe amount shown where the obligation is met in cash within the hourly rate; what evidence supports the fringe amount shown where the obligation is met partly in cash and partly by plan contribution.
Cash in the hourly rate versus contributions to a plan
Not established from an authoritative source.
Reporting a worker as an apprentice or trainee
Apprentices will be permitted to work at less than the predetermined rate for the work they perform when they are employed pursuant to, and individually registered in, a bona fide apprenticeship program registered with the U.S. Department of Labor, Employment and Training Administration, Office of Apprenticeship, or with a State Apprenticeship Agency recognized by the OA. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: worker employed pursuant to and individually registered in a bona fide apprenticeship program registered with the OA or an OA-recognized State Apprenticeship Agency)
“Apprentices will be permitted to work at less than the predetermined rate for the work they perform when they are employed pursuant to and individually registered in a bona fide apprenticeship program registered with the U.S. Department of Labor, Employment and Training Administration, Office of Apprenticeship (OA), or with a State Apprenticeship Agency recognized by the OA”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(4)(i)(A) “Rate of pay”; printed page 127. Verified 2026-09-09.
A person who is not individually registered in the program but who has been certified by the Office of Apprenticeship or a State Apprenticeship Agency (where appropriate) to be eligible for probationary employment as an apprentice will be permitted to work at less than the predetermined rate for the work they perform in the first 90 days of probationary employment as an apprentice in such a program. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1, conditions: person certified by the OA or a State Apprenticeship Agency as eligible for probationary employment as an apprentice; first 90 days of probationary employment)
“A person who is not individually registered in the program, but who has been certified by the OA or a State Apprenticeship Agency (where appropriate) to be eligible for probationary employment as an apprentice, will be permitted to work at less than the predetermined rate for the work they perform in the first 90 days of probationary employment as an apprentice in such a program”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(4)(i)(A) “Rate of pay”; printed page 127. Verified 2026-09-09.
The allowable ratio of apprentices to journeyworkers on the job site in any craft classification must not be greater than the ratio permitted to the contractor as to the entire work force under the registered program, or the ratio applicable to the locality of the project pursuant to paragraph (a)(4)(i)(D). (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The allowable ratio of apprentices to journeyworkers on the job site in any craft classification must not be greater than the ratio permitted to the contractor as to the entire work force under the registered program or the ratio applicable to the locality of the project pursuant to paragraph (a)(4)(i)(D) of this section”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(4)(i)(C) “Apprenticeship ratio”; printed page 127. Verified 2026-09-09.
Partly established. Established: the evidence requirements that permit a worker to be reported as an apprentice or trainee at less than the journey-level classification (S13). Missing: the registration requirements that permit a worker to be reported as an apprentice or trainee at less than the journey-level classification.
The registration evidence you need before reporting an apprentice
What happens if a report is late, missing, incomplete or wrong
If the contractor or subcontractor fails to comply within the 10-day period, it must forfeit one hundred dollars ($100) for each calendar day, or portion of a day, for each worker, as a penalty to the state or political subdivision on whose behalf the contract is made or awarded, until strict compliance is effectuated. (jurisdiction: California, United States, entity_scope: Each contractor and subcontractor performing work on a public work subject to California Labor Code Part 7, Chapter 1, effective_from: 2026-01-01, conditions: Failure to comply within the 10-day period after written notice)
“In the event that the contractor or subcontractor fails to comply within the 10-day period, the contractor or subcontractor shall, as a penalty to the state or political subdivision on whose behalf the contract is made or awarded, forfeit one hundred dollars ($100) for each calendar day, or portion thereof, for each worker, until strict compliance is effectuated.”California Legislative Counsel, State of California — California Labor Code section 1776 - Payroll records on public works, 2026-01-01; Labor Code section 1776, subdivision (h), second sentence. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Whenever a contractor or subcontractor is found by the Secretary of Labor to have disregarded their obligations to workers or subcontractors under the Davis-Bacon Act, any of the other applicable statutes referenced by § 5.1, this part, or part 3 of the subtitle, that contractor or subcontractor, their responsible officers (if any), and any firm, corporation, partnership or association in which such contractor, subcontractor or responsible officer has an interest will be ineligible for a period of 3 years to be awarded any contract or subcontract of the United States or the District of Columbia and any contract or subcontract subject to the labor standards provisions of any of the statutes referenced by § 5.1. (jurisdiction: United States — federal: contracts of the United States or the District of Columbia and contracts subject to the labor standards provisions of the statutes referenced by 29 CFR 5.1, entity_scope: contractors and subcontractors on contracts covered by the Davis-Bacon Act and the other statutes referenced by 29 CFR 5.1, and their responsible officers, plus any firm, corporation, partnership or association in which such a contractor, subcontractor or responsible officer has an interest, conditions: 29 CFR Subtitle A, 7–1–25 edition; section source note [88 FR 57741, Aug. 23, 2023]; requires a finding by the Secretary of Labor of disregard of obligations to workers or subcontractors)
“(1) Whenever any contractor or subcontractor is found by the Secretary of Labor to have disregarded their obligations to workers or subcontractors under the Davis-Bacon Act, any of the other applicable statutes referenced by § 5.1, this part, or part 3 of this subtitle, such contractor or subcontractor and their responsible officers, if any, and any firm, corporation, partnership, or association in which such contractor, subcontractor, or responsible officer has an interest will be ineligible for a period of 3 years to be awarded any contract or subcontract of the United States or the District of Columbia and any contract or subcontract subject to the labor standards provisions of any of the statutes referenced by § 5.1.”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.12 - Debarment proceedings (granule also carries the tail of 29 CFR 5.11), 2023-08-23; § 5.12 Debarment proceedings, paragraph (a)(1) — Debarment standard and ineligible list, page 137. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Falsification of any of the certifications in the Statement of Compliance may subject the contractor or subcontractor to civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The falsification of any of the above certifications may subject the contractor or subcontractor to civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(F) “Falsification”; printed page 126. Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Partly established. Established: the distinct exposure created by an inaccurate certification (S39). Missing: the consequences of late, incomplete or inaccurate certified payroll; withheld contract payments; other contract-level remedies.
Withheld payment and contract remedies, versus the exposure from certifying
Partly established. Established: the distinct exposure created by certifying inaccurate information (S39). Missing: what follows from a report that is late, missing, incomplete or inaccurate; withheld contract payments; other contract-level remedies.
What you must keep after the job closes, and for how long
The contractor or subcontractor must preserve all certified payrolls during the course of the work and for a period of 3 years after all the work on the prime contract is completed. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The contractor or subcontractor must preserve all certified payrolls during the course of the work and for a period of 3 years after all the work on the prime contract is completed”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(G) “Length of certified payroll retention”; printed page 126. Verified 2026-09-09.
The contractor and any subcontractor must maintain all regular payrolls and other basic records during the course of the work and preserve them, for all laborers and mechanics working at the site of the work (or otherwise working in construction or development of the project under a development statute), for a period of at least 3 years after all the work on the prime contract is completed. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“All regular payrolls and other basic records must be maintained by the contractor and any subcontractor during the course of the work and preserved for all laborers and mechanics working at the site of the work (or otherwise working in construction or development of the project under a development statute) for a period of at least 3 years after all the work on the prime contract is completed”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(i)(A) “Length of record retention”; printed page 125. Verified 2026-09-09.
The contractor or subcontractor must maintain the contract or subcontract and related documents, including without limitation bids, proposals, amendments, modifications and extensions, and must preserve them during the course of the work and for a period of 3 years after all the work on the prime contract is completed. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The contractor or subcontractor must maintain this contract or subcontract and related documents including, without limitation, bids, proposals, amendments, modifications, and extensions. The contractor or subcontractor must preserve these contracts, subcontracts, and related documents during the course of the work and for a period of 3 years after all the work on the prime contract is completed”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(iii) “Contracts, subcontracts, and related documents”; printed page 126. Verified 2026-09-09.
The contractor or subcontractor must make the records required under paragraphs (a)(3)(i) through (iii), and any other documents the agency or the Department of Labor deems necessary to determine compliance with the labor standards provisions of the applicable statutes referenced by § 5.1, available for inspection, copying or transcription by authorized representatives of the agency or the Department of Labor, and must permit those representatives to interview workers during working hours on the job. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The contractor or subcontractor must make the records required under paragraphs (a)(3)(i) through (iii) of this section, and any other documents that the [write the name of the agency] or the Department of Labor deems necessary to determine compliance with the labor standards provisions of any of the applicable statutes referenced by § 5.1, available for inspection, copying, or transcription by authorized representatives of the [write the name of the agency] or the Department of Labor, and must permit such representatives to interview workers during working hours on the job”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(iv)(A) “Required record disclosures and access to workers”; printed page 126. Verified 2026-09-09.
Accurate payroll records need to be kept for all work on a public works project, and these records must be kept for three years from the date the awarding agency accepts the public works project as completed. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, conditions: Three-year period runs from the awarding agency's acceptance of the public works project as completed)
“Accurate payroll records need to be kept for all work on a public works project. These records must be kept for three years from the date the awarding agency accepts the public works project as completed.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Required documents for doing the work" — heading "Keep track of payroll". Verified 2026-09-09.
Retaining the reports, the time and payroll records and the fringe support
Partly established. Established: the retention obligation for the weekly reports (S44); the retention obligation for the underlying time and payroll records (S43, S47); that the retention obligation extends past the end of the job (S43, S44, S47). Missing: the retention obligation for the fringe benefit support.
State and local regimes: separate reports, portals and deadlines
On projects where both the Washington state prevailing wage law and the federal Davis-Bacon and Related Acts apply, contractors must comply with both laws, which involves meeting the more demanding pay requirement of the two and completing the required paperwork for each law. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, conditions: Project to which both the state prevailing wage law and the federal Davis-Bacon and Related Acts apply)
“For projects where both the state prevailing wage law and the federal Davis-Bacon and Related Acts apply, contractors must comply with both laws. This involves meeting the most demanding pay requirement of the two laws and completing the required paperwork for each law.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Other items to consider" — heading "State and federal projects". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
The construction, reconstruction, maintenance or repair work covered by Question 2 includes small projects with no minimum dollar amount, such as maintenance and repairs including “small works” roster contracts. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, conditions: Item in an open list of work covered by Question 2 ("This work includes"))
“Small projects (no minimum dollar amount) such as maintenance and repairs including “small works” roster contracts.”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "Am I required to pay prevailing Wage?" — Question 2, list "This work includes:". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Certified payroll records must be submitted at least monthly, within a month after the end of the payroll period, or more frequently if the contract with the awarding body requires more frequent submission. (jurisdiction: California (State of California public works projects), entity_scope: contractors and subcontractors submitting certified payroll records to the California Labor Commissioner, conditions: more frequent submission applies where required by the contract with the awarding body)
“Certified payroll records must be submitted at least monthly (within a month after the end of the payroll period) or more frequently if more frequent submission is required by the contract with the awarding body. The best practice is to submit the records weekly or at the conclusion of each payroll period.”California Department of Industrial Relations, Division of Labor Standards Enforcement — Frequently Asked Questions on Certified Payroll Reporting, 2016-07; FAQ, question "When/how frequently must the certified payroll records be submitted?". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Submitting certified payroll records to other agencies - the question lists a union, the prime contractor, the awarding body or a Labor Compliance Program - does not fulfill the separate requirement to submit certified payroll records to the Labor Commissioner/DIR. (jurisdiction: California (State of California public works projects), entity_scope: contractors and subcontractors who also furnish certified payroll to a union, the prime contractor, the awarding body or a Labor Compliance Program)
“Yes. Submitting certified payroll records to other agencies does not fulfill the requirement to submit certified payroll records to the Labor Commissioner/DIR.”California Department of Industrial Relations, Division of Labor Standards Enforcement — Frequently Asked Questions on Certified Payroll Reporting, 2016-07; FAQ, question "If I am required to submit certified payroll records to a union, to the prime contractor, or to the awarding body or a Labor Compliance Program, do I still have to submit certified payroll records to the DIR?". Verified 2026-09-09. Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation.
Partly established. Established: how state and local prevailing-wage certified payroll regimes differ from and add to the federal regime (S55); separate state and local reports (S55); separate state and local portals (S25, S27, S29); separate state and local cadences (S27, S30). Missing: that such a regime can apply in place of the federal one to a job the federal regime does not reach.
When a state or city regime applies as well as, or instead of, the federal one
Partly established. Established: that state and local prevailing-wage regimes may apply in addition to the federal one (S55); their own report content (S19, S20); their own portal (S25, S27, S29); their own cadence (S27, S30). Missing: that state and local prevailing-wage regimes may apply instead of the federal one.
If you are the prime: collecting and transmitting subcontractor payrolls
The prime contractor is responsible for the submission of all certified payrolls by all subcontractors. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The prime contractor is responsible for the submission of all certified payrolls by all subcontractors”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(3)(ii)(A) “Frequency and method of submission”; printed page 125. Verified 2026-09-09.
The contractor or subcontractor must insert in any subcontracts the clauses contained in paragraphs (a)(1) through (11), along with the applicable wage determination(s) and such other clauses or contract modifications as the Federal agency may by appropriate instructions require, and a clause requiring the subcontractors to include these clauses and wage determination(s) in any lower tier subcontracts. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The contractor or subcontractor must insert in any subcontracts the clauses contained in paragraphs (a)(1) through (11) of this section, along with the applicable wage determination(s) and such other clauses or contract modifications as the [write in the name of the Federal agency] may by appropriate instructions require, and a clause requiring the subcontractors to include these clauses and wage determination(s) in any lower tier subcontracts”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(6) “Subcontracts”; printed page 128. Verified 2026-09-09.
The prime contractor is responsible for the compliance by any subcontractor or lower tier subcontractor with all the contract clauses in § 5.5. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“The prime contractor is responsible for the compliance by any subcontractor or lower tier subcontractor with all the contract clauses in this section”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(6) “Subcontracts”; printed page 128. Verified 2026-09-09.
In the event of any violations of these clauses, the prime contractor and any responsible subcontractor(s) will be liable for any unpaid wages and monetary relief, including interest from the date of the underpayment or loss, due to any workers of lower-tier subcontractors, and may be subject to debarment, as appropriate. (jurisdiction: United States (Federal), entity_scope: Contractors and subcontractors on Federal and federally assisted construction contracts subject to the Davis-Bacon Act and Related Acts labor standards provisions of the laws referenced by 29 CFR 5.1)
“In the event of any violations of these clauses, the prime contractor and any subcontractor(s) responsible will be liable for any unpaid wages and monetary relief, including interest from the date of the underpayment or loss, due to any workers of lower-tier subcontrac- tors, and may be subject to debarment, as appropriate”Office of the Federal Register / U.S. Government Publishing Office, publishing 29 CFR part 5 (Wage and Hour Division, U.S. Department of Labor) — 29 CFR 5.5 - Contract provisions and related matters, 2025-01-10; § 5.5(a)(6) “Subcontracts”; printed page 128. Verified 2026-09-09.
The contractor must determine, through its Contractor Portal in My L&I, whether all subcontractors have filed their required forms. (jurisdiction: Washington State (USA), entity_scope: Contractors and subcontractors performing work on Washington State public works projects, platform: My L&I Contractor Portal)
“Check on your subcontractors . Determine whether all subcontractors have filed their required forms through your Contractor Portal in My L&I .”Washington State Department of Labor & Industries — Public Works Projects - Contractors / Employers, no publication or last-updated date displayed; content describes the regime in force since January 1, 2020; Section "When the work is done" — item "Check on your subcontractors". Verified 2026-09-09.
Partly established. Established: the prime contractor's transmission of subcontractor certified payrolls (S48); what the prime is answerable for (S48, S50, S51). Missing: the prime contractor's collection of subcontractor certified payrolls; the prime contractor's review of subcontractor certified payrolls.
What the prime is answerable for down the subcontract chain
Partly established. Established: transmitting subcontractor certified payrolls (S48); what the prime is responsible for in that chain (S50). Missing: collecting subcontractor certified payrolls; reviewing subcontractor certified payrolls.
Not yet fully established from an authoritative source
- Establish the data elements a weekly certified payroll report must contain, including how hours by classification and by day, rates, gross, deductions and net pay must be presented. (partly established)
- Establish the submission recipient, cadence and accepted formats for certified payroll, and whether a submission is required for weeks in which no covered work was performed. (partly established)
- Establish how fringe benefits must be reported on certified payroll and what evidence supports a fringe credit taken as a plan contribution rather than as cash in the hourly rate, and what evidence supports the fringe amount shown where the obligation is met in cash within the hourly rate or partly in cash and partly by plan contribution. (partly established)
- Establish the registration and evidence requirements that permit a worker to be reported as an apprentice or trainee at less than the journey-level classification. (partly established)
- Establish the consequences of late, incomplete or inaccurate certified payroll - including withheld contract payments and other contract-level remedies - and the distinct exposure created by an inaccurate certification. (partly established)
- Establish how state and local prevailing-wage certified payroll regimes differ from and add to the federal regime, including separate reports, portals and cadences, and establish that such a regime can apply in place of the federal one to a job the federal regime does not reach. (partly established)
- Establish the prime contractor's obligations regarding subcontractor certified payrolls - collection, review and transmission - and what the prime is answerable for. (partly established)
- Establish what certified payroll is and how the reader determines whether a given contract is covered, making clear that coverage follows the contract and its funding source and is read from the contract documents and the awarding authority. (partly established)
- Trace each reported element back to its source in the contractor's own records - job and classification timekeeping, the payroll register, fringe benefit plan records, apprenticeship registration - and identify what the books must start capturing that ordinary payroll does not. (not established)
- Set out the submission mechanics - recipient, cadence, format or portal - and establish whether a report or statement is expected for weeks in which no covered work was performed. (partly established)
- Explain how time split between classifications, or between covered and uncovered work, within a single day or reporting week is captured and reported. (not established)
- Distinguish fringe benefits paid in cash within the hourly rate from contributions made to a plan, and establish what evidence supports whichever credit is claimed on the report. (not established)
- Establish what follows from a report that is late, missing, incomplete or inaccurate, including withheld contract payments and other contract-level remedies, and the distinct exposure created by certifying inaccurate information. (partly established)
- Specify the retention obligation for the weekly reports, the underlying time and payroll records and the fringe benefit support, extending past the end of the job. (partly established)
- Establish that state and local prevailing-wage regimes may apply in addition to or instead of the federal one, with their own report content, portal and cadence. (partly established)
- Establish the prime contractor's obligation with respect to subcontractor certified payrolls - collecting, reviewing and transmitting them - and what the prime is responsible for in that chain. (partly established)
Reference date 2026-09-07. Statements are quoted verbatim from their sources; scope and verification dates are shown on each.