Contractors and subcontractors on federally funded or assisted construction covered by the Davis-Bacon and Related Acts must submit weekly payrolls with a signed statement of compliance (29 CFR §5.5(a)(3)). Form WH-347 is the Department of Labor’s optional format: each worker’s classification, daily and weekly hours, rates, gross wages, fringe benefits (paid in cash or to plans), deductions and net pay. Many states have their own certified payroll formats and electronic filing systems.
Why it matters
Errors on certified payroll can lead to withheld contract payments, back-wage liability and debarment. The fringe credit for plan contributions and the classification of every hour are where most errors happen.
Worked example
An electrician works 24 hours on a job under one county wage determination and 24 on another under a different one in the same week. Each project gets its own weekly certified payroll showing only that project’s hours and pay, with the plan fringe credit and cash fringe shown separately (illustrative).
Common mistakes
- One payroll for two projects.
- Counting per diem as fringe.
- Not filing a report for weeks with no work.
How os.construction handles it
In the accounting preview’s payroll model, certified payroll is produced per project and week from the same timecards and pay runs, with fringe credit annualized and “no work” weeks covered. State electronic formats are Planned. See Payroll.