What will the Massachusetts certified payroll include?
What is Massachusetts certified payroll?
M.G.L. c.149 §27B requires every contractor and subcontractor on a public works project to keep a true and accurate payroll record and to send a copy to the awarding authority every week, with a signed statement. The Attorney General's Fair Labor Division calls these weekly payroll reports certified payroll records (CPRs). The Department of Labor Standards (DLS) issues the wage rate schedule and posts the sample forms. The table below is the short version, checked October 19, 2026.
Sources: Prevailing wage: for contractors, checked October 19, 2026; Prevailing Wage Program, checked October 19, 2026; Massachusetts Weekly Certified Payroll Report and Workforce Participation Form, checked October 19, 2026; Weekly Statement of Compliance (07/23), checked October 19, 2026; M.G.L. c.149 §27, checked October 19, 2026; M.G.L. c.149 §27B, checked October 19, 2026; M.G.L. c.149 §27C, checked October 19, 2026.| Item | Massachusetts |
|---|---|
| What it's called | Weekly payroll report, or certified payroll records (CPRs). DLS posts a sample Massachusetts Weekly Certified Payroll Report and Workforce Participation Form. |
| Law | M.G.L. c.149 §27B (records), with penalties in §27C |
| Who files | Every contractor and subcontractor on the public works project |
| How often | Weekly, plus a Statement of Compliance within 15 days after finishing your portion of the work |
| Where it goes | Directly to the awarding authority (the city, town, agency or authority that awarded the job), by first-class mail or email |
| What goes with it | A signed Weekly Statement of Compliance (form dated 07/23), and copies of apprentice ID cards for anyone paid the apprentice rate |
| Checked against | The DLS prevailing wage rate schedule issued for the project |
| Signature | The contractor, subcontractor, or an authorized officer who supervised the payment of wages |
| Record retention | 3 years from completion of the contract (contractor), and 3 years from completion of the project (awarding authority) |
| Penalties | Willful violations: up to $25,000 and a year in jail for a first offense. Civil citations up to $25,000. Debarment after a conviction, or after three citations with findings of intent within three years. |
Join the Massachusetts waitlist
We’re building Massachusetts certified payroll: your payroll imported, rates compared with the wage determination you pick, and the report ready for your signature.
What does a filled Massachusetts weekly payroll report look like?
We're preparing a sample
A filled Massachusetts sample, with the payroll report and Statement of Compliance explained, will appear here before Public Works Pay opens. Join the waitlist.
Who files Massachusetts certified payroll, and where does it go?
Every contractor and subcontractor on a public works project, whether it's the general contractor, a filed sub-bidder or any subcontractor. The Attorney General's Fair Labor Division says contractors submit weekly payroll reports directly to the awarding authority. The Weekly Statement of Compliance says the certified payroll records go by regular mail or email to the awarding authority, which is the city, town, county, district, state agency or authority that awarded the job.
How often is Massachusetts certified payroll due?
Every week. M.G.L. c.149 §27B has each contractor and subcontractor furnish a copy of its payroll records to the awarding authority on a weekly basis. It also asks for a statement within fifteen days after completing its portion of the work.
What goes into the weekly payroll report?
At a minimum, the Fair Labor Division says each report shows the employee's name, address, occupational classification, hours worked and wages paid. The sample DLS Weekly Certified Payroll Report and Workforce Participation Form asks for more:
| Part of the form | What it asks for |
|---|---|
| Header | Company name, address, phone, payroll number, employer's signature and job title, contract number, taxpayer ID, work week ending, awarding authority, project name and location, minimum wage rate sheet number, prime contractor and subcontractor names |
| Worker | Name and complete address, work classification, OSHA 10 certified, apprentice rate percentage |
| Hours | Hours worked Sunday through Saturday, project hours (A), and all other hours |
| Rate | Hourly base wage (B), health and welfare insurance (C), ERISA pension plan (D), supplemental unemployment (E), and the total hourly rate (the form prints B+C+D+E) |
| Pay | Project gross wages (the form prints A x F), check number, and total gross wages |
| Workforce participation | Project hours for each worker identified as woman, minority or non-minority |
| Apprentices | Whether any apprentices are listed, whether all are registered with the Division of Apprentice Standards (DAS), and whether a copy of each DAS ID card is included |
The Fair Labor Division also says OSHA 10 training is documented on the CPR the first time each worker appears on a weekly payroll, on public construction estimated over $10,000.
What does the Statement of Compliance say?
The Weekly Statement of Compliance (dated 07/23) is signed by the contractor, subcontractor or an authorized officer who supervised the payment of wages. The signer gives a name and title and states that they pay or supervise the payment of the workers on the project, and that the mechanics, apprentices, teamsters, chauffeurs and laborers were paid in accordance with the wages determined under sections 26 and 27 of chapter 149. The Fair Labor Division says a completed statement and copies of apprentice ID cards for anyone paid the apprentice rate accompany every weekly payroll report.
What is a Massachusetts payroll checked against?
The prevailing wage rate schedule DLS issued for the project. DLS issues schedules to the awarding authority, which gives a copy to every contractor asked to bid. The Fair Labor Division says a schedule stays in effect for the whole project, except that on projects longer than a year the awarding authority requests an updated schedule no later than two weeks before each anniversary of the contract's execution. The schedule is posted at the work site. The Fair Labor Division says only contributions to bona fide health and welfare, pension and supplemental unemployment plans can be deducted from the schedule's total rate, even where federal law allows other deductions. M.G.L. c.149 §27 says an employer that doesn't pay into those plans pays the amount directly to each worker.
Apprentice rates apply only to apprentices registered individually with DAS. The Fair Labor Division says registration with another state's or a federal apprentice program doesn't count.
How long do you keep Massachusetts payroll records?
Three years. M.G.L. c.149 §27B has the contractor or subcontractor preserve the records for three years from the date of completion of the contract, and the Weekly Statement of Compliance says the awarding authority keeps the records it collects for three years from completion of the project.
What are the penalties in Massachusetts?
M.G.L. c.149 §27C covers violations of §27B and the other prevailing wage sections:
- Willful violations: up to $25,000 and up to a year in jail for a first offense, and up to $50,000 and two years for a later one.
- Violations that aren't willful: up to $10,000 and six months for a first offense, and up to $25,000 and a year for a later one.
- Civil citations: the Attorney General may issue a citation instead, with a civil penalty of up to $25,000 per violation. The cap is $15,000 for an employer with no prior conviction or citation, or $7,500 if there was no specific intent.
- Debarment: five years after a conviction for a willful violation, and up to six months or three years after other convictions. Three citations or orders on three different occasions within three years, each with a finding of intent, bring an automatic two-year debarment.
The Fair Labor Division adds that workers can sue for prevailing wage violations and, if they win, collect triple damages, attorney fees and court costs.
Common questions about Massachusetts certified payroll
Is Massachusetts certified payroll weekly or monthly?
Weekly. M.G.L. c.149 §27B and the Weekly Statement of Compliance both say each contractor and subcontractor furnishes a copy of the payroll records to the awarding authority on a weekly basis, plus a statement within 15 days after completing its portion of the work.
Do I send Massachusetts certified payroll to DLS?
No. The Attorney General's Fair Labor Division says contractors submit weekly payroll reports directly to the awarding authority, and the Weekly Statement of Compliance says to send them by regular mail or email to the awarding authority.
Do I have to use the DLS payroll form?
No. The Fair Labor Division calls it a sample Weekly Certified Payroll Report Form, available from DLS. It says each report must contain at least the employee's name, address, occupational classification, hours worked and wages paid, and that a completed Weekly Statement of Compliance accompanies each weekly report.
What if the awarding authority never gave me a wage schedule?
The Fair Labor Division says not to use a schedule from another project. Contact the awarding authority right away and ask it to contact DLS, because DLS won't issue original wage rate schedules directly to contractors or employees.
Does a federally funded job in Massachusetts use the WH-347?
It can. The Fair Labor Division notes that federally funded or partially federally funded projects may require Davis-Bacon wage rates issued by the U.S. Department of Labor. The federal form is covered on our WH-347 page.