How to Fill Out a Certified Payroll Form

Certified payroll is a specific reporting requirement for contractors and subcontractors engaged in projects funded by federal or federally-assisted government entities. This process ensures compliance with prevailing wage laws, primarily established by the Davis-Bacon and Related Acts, which mandate that laborers and mechanics on public works receive fair compensation. The overall purpose is to provide transparency to the government, verifying that project funds are utilized appropriately and that employers fulfill their wage obligations to their workforce. This reporting mechanism applies to construction, alteration, or repair contracts exceeding $2,000, encompassing activities from building new structures to painting and decorating.

Gathering Required Information

Gathering precise information is essential for compliance and accuracy before filling out a certified payroll form. First, obtain the correct prevailing wage determination for the specific project and worker classifications. These determinations, found through the U.S. Department of Labor (DOL) or state labor agencies, specify minimum hourly wage rates and fringe benefits for different types of work in a given geographic area. Sam.gov is the official source for federal wage determinations. Identify whether a general determination, applicable to a geographic area, or a project-specific determination applies to the contract.

Comprehensive employee information is also necessary for certified payroll reporting. This includes the full name, address, and Social Security number for each laborer and mechanic. Accurately classifying each worker (e.g., electrician, plumber, carpenter) by their duties is essential, as this correlates with the applicable prevailing wage rate. Daily and weekly hours worked by each employee must be tracked, distinguishing between straight time and overtime hours.

Wage rates for each employee require attention, encompassing the basic hourly rate and a breakdown of fringe benefits. Fringe benefits can include contributions towards health insurance, pension plans, or vacation pay, contributing to the total prevailing wage requirement. Understand how these benefits are credited towards the prevailing wage, whether through direct contributions to plans or cash payments. Also collect project-specific details, such as the contract number, project name, and location. The contractor’s identifying information, including business name and address, completes the preliminary data.

While the federal Form WH-347 is widely used, states may have their own specific forms or additional requirements. Contractors should check with local agencies to determine if state-specific forms are mandated. Collecting and understanding this information before populating the form streamlines the reporting process. This preparation lays the groundwork for accurate and compliant submission, preventing issues during audits or reviews.

Filling Out the Certified Payroll Form

After all necessary information has been gathered, transfer this data to the certified payroll form. The federal Form WH-347, while optional for use, contains all information required under Davis-Bacon Act regulations. The form captures details for each weekly reporting period.

The initial section of Form WH-347 requires project and reporting entity information. This includes the prime contractor’s or subcontractor’s business name and address, the project name and location, and the project or contract number. A sequential payroll number must also be entered. The “Week Ending” date is a required field. The WH-347 form also includes a field for the Wage Determination Number, found on the applicable wage determination.

Detail information for each employee who worked on the project during the reported week. For each worker, their full name, Social Security number, and specific work classification (e.g., laborer, journeyman, or registered apprentice) must be entered. For apprentices, information about their registered apprenticeship program and the registering body is included in the form. Daily and total weekly hours worked are required entries, needing a breakdown of straight time and overtime hours.

The form requires the basic hourly rate of pay for each employee and an accounting of any fringe benefits provided. This section includes the total gross wages earned by each employee for the week. Document fringe benefits, including hourly credit values. Itemize all payroll deductions, such as taxes and insurance, with a total deduction amount for each employee. Net wages are calculated by subtracting total deductions from gross wages.

Completing the “Statement of Compliance” section is mandatory. This statement, signed by the contractor, subcontractor, or an authorized agent, certifies that the information in the payroll report is accurate and complete. It also confirms that each laborer and mechanic has been paid no less than the required prevailing wage rate, including any fringe benefits. This certification affirms adherence to labor regulations and validates the report.

Submitting and Record-Keeping

Once the certified payroll form has been completed and signed, the next phase involves its submission and record maintenance. Timely submission is crucial, as certified payroll reports are typically required weekly. Submission methods vary, including mailing physical documents, uploading to an online portal, or submitting in person. Adhering to specific deadlines, usually within seven days after the regular pay date, is essential to avoid penalties or withheld contract funds.

Maintaining accurate and accessible records of all certified payrolls is a compliance requirement. Retain copies of all submitted forms and prevailing wage determinations. Supporting documentation, such as timecards and proof of fringe benefit payments, must also be kept. These records serve as an audit trail, providing evidence of compliance with wage and hour laws.

Federal regulations require these records to be retained for at least three years after project completion. State-specific requirements for record retention may vary, typically ranging from two to four years. Secure storage of both physical and digital records is important to protect sensitive employee information.

Complete records are important during audits or reviews by contracting agencies or the Department of Labor. Organized documentation demonstrates diligence and helps defend against inquiries or disputes regarding wage payments or worker classifications. Proper record-keeping safeguards the contractor from non-compliance and legal repercussions.