What will the Maryland certified payroll include?
What is Maryland certified payroll?
Maryland certified payroll is the payroll record the Prevailing Wage Law, State Finance and Procurement Article §17-201 et seq., requires on covered public works. The contractor submits it electronically to the Commissioner of Labor and Industry, Prevailing Wage Unit, in the Maryland Department of Labor's Division of Labor and Industry. The Department's posted requirements accept the U.S. DOL's WH-347 or its equivalent. The table below is the short version, checked October 19, 2026.
Sources: Overview: Prevailing Wage for State Funded Construction Contracts, checked October 19, 2026; Frequently Asked Questions: Prevailing Wage, checked October 19, 2026; Prevailing Wage: Division of Labor and Industry, checked October 19, 2026; Prevailing Wage Instructions for Contractors and Subcontractors (Rev. 5/2023), checked October 19, 2026; Certified Payroll Requirements, checked October 19, 2026; COMAR 21.11.11.02, Payroll Records, checked October 19, 2026; State Finance and Procurement §17-214, checked October 19, 2026; State Finance and Procurement §17-220, checked October 19, 2026; State Finance and Procurement §17-224, checked October 19, 2026.| Item | Maryland |
|---|---|
| What it's called | Certified payroll records, submitted online through the Prevailing Wage Unit's electronic certified payroll system (Submit a Certified Payroll Report) |
| Law | State Finance and Procurement Article §17-201 et seq., including §17-220 (payroll records) and §17-224 (enforcement) |
| Which jobs | Projects of $250,000 or more where a State unit contracts and there is any State funding, or a political subdivision contracts and the State funds 25% or more |
| Who files | The contractor, who certifies and submits its own payroll and every subcontractor's payroll for work at the site |
| How often | Every payroll period, received within 14 calendar days after it ends |
| Where it goes | Electronically to the Commissioner of Labor and Industry, Prevailing Wage Unit. The Commissioner provides the records to the public body. |
| Form | The WH-347 or its equivalent, with the §17-220 certificate or the WH-347's compliance certificate, numbered serially |
| Before you file | Register on the Department's prevailing wage site |
| Checked against | The wage determination for the project, which the public body requests from the Commissioner before advertising for bids |
| Signature | A signed statement that the payroll is correct, rates are not less than the Commissioner's rates in the contract, classifications match the work, and the law was followed |
| Late payrolls | $10 in liquidated damages to the public body for each calendar day late, and partial payments can be held |
| Underpayment and false records | $20 a day for each worker paid less than the rate, increased liquidated damages of $250 per worker per day for deliberate underpayment, and a $1,000 civil penalty per falsified payroll record |
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Which Maryland jobs need certified payroll?
The Department's overview says the Prevailing Wage Law applies to projects valued at $250,000 or more when a State unit or instrumentality is the contracting body and there is any State funding, or when a political subdivision such as a county is the contracting body and the State funds 25% or more of the project, including school construction.
Who submits Maryland certified payroll, and where does it go?
The contractor submits it electronically to the Commissioner of Labor and Industry, Prevailing Wage Unit. The Department's instructions say the contractor is responsible for certifying and submitting all of its subcontractors' payroll records covering work performed directly at the work site, and that a contractor registers before submitting online. The Certified Payroll Requirements say the Commissioner then provides the payroll records to the contracting public body. State Finance and Procurement §17-220 names both the public body and the Commissioner as recipients, and both make the records available for public inspection.
When is Maryland certified payroll due?
Within 14 calendar days after the end of each payroll period. The Department's instructions say the records must be electronically submitted and received by then, and each payroll shows an accurate week beginning and ending date.
What goes into a Maryland certified payroll?
The Certified Payroll Requirements say each payroll record is submitted on the WH-347 or its equivalent, numbered serially starting with payroll number one, and contains only information for that project. It lists:
- The contractor's or subcontractor's name, address and telephone number
- The job's name, location and project number
- Each employee's name and Social Security number. COMAR 21.11.11.02 lists the number with no last-four option, unlike the federal WH-347, which asks for the last four digits.
- Each employee's current address, unless reported before
- The specific work classification
- Daily straight time and overtime hours, and the totals for the payroll period
- Rate of pay
- Total fringe benefits, and the amount of that total allocated toward apprenticeship
- Gross wages
The instructions add that contractors enter their fringe benefit packages online, listing the benefits for each craft by benefit and hourly amount.
What does the contractor certify?
State Finance and Procurement §17-220 says each copy of the payroll comes with a statement signed by the contractor, or by the subcontractor for its own records, indicating that:
- The payroll records are correct.
- The wage rates paid are not less than those established by the Commissioner as set forth in the public work contract.
- The classification for each employee conforms with the work that employee performed.
- The contractor or subcontractor has complied with each requirement of the subtitle.
The Certified Payroll Requirements accept either that certificate or the WH-347's own compliance certificate, fully completed and executed.
What is a Maryland payroll checked against?
The wage determination for the project. The Department's FAQ says a public body requests a wage determination from the Commissioner before advertising for bids, the determination is posted at the work site, and the rate in effect when the work begins stays in effect until the project is complete. The overview says determinations are issued for each locality. State Finance and Procurement §17-214 requires the prevailing overtime rate for each hour over 10 in a calendar day, over 40 in a workweek, and on Sundays and legal holidays. The Department's instructions say that rate is never less than time and a half the prevailing hourly rate.
If a classification you need isn't on the determination, the Department's instructions say to notify the Prevailing Wage Unit to get the rate before that worker is employed on the project. The instructions also say only apprentices registered with the Maryland Apprenticeship and Training Council work on prevailing wage projects, at a ratio of one journeyworker to one apprentice unless the Council approves otherwise in writing.
What happens if a Maryland payroll is late or wrong?
- Late payrolls: State Finance and Procurement §17-220 makes the contractor liable to the public body for liquidated damages of $10 for each calendar day the records are late, and the public body may hold partial payments until it gets them.
- Underpayment: The Department's overview lists a fine of $20 a day for each worker paid less than the established rate. Its FAQ says a contractor that knew or reasonably should have known of the obligation to pay the prevailing wage, and deliberately failed or refused to pay it, may be liable for increased liquidated damages of $250 for each worker for each day of the violation.
- False records: State Finance and Procurement §17-224 sets a civil penalty of $1,000 per falsified record for knowingly making a false representation of a material fact in a prevailing wage payroll record. A court may also order double or treble damages for willful underpayment, and the contractor and subcontractor are jointly liable for the subcontractor's violations.
Common questions about Maryland certified payroll
Can I use the WH-347 for Maryland certified payroll?
Yes. The Certified Payroll Requirements the Department posts say payroll records are submitted on the U.S. Department of Labor's Payroll Form WH-347 or its equivalent, with either the certificate in State Finance and Procurement §17-220 or the WH-347's compliance certificate fully completed and executed. The federal form is covered on our WH-347 page.
Who submits Maryland certified payroll, the prime or the sub?
The prime. The Department's instructions say the contractor is responsible for certifying and submitting to the Prevailing Wage Unit all of its subcontractors' payroll records covering work performed directly at the work site.
How do I correct a Maryland payroll I already submitted?
The Department's FAQ says to log into the system as usual and select Amend instead of Certified. Each entry is timestamped, so the most recent one can be identified.
Do apprenticeship contributions go on the Maryland payroll?
Yes. The Department's instructions say the State Apprenticeship and Training Fund law requires contractors and certain subcontractors to make contributions toward apprenticeship and report them on the certified payroll records they submit. The Certified Payroll Requirements ask for each worker's total fringe benefits and the amount allocated toward apprenticeship.