What will the Oregon certified payroll include?
What is the Oregon WH-38 Payroll/Certified Statement?
The WH-38 is the form the Bureau of Labor and Industries (BOLI) prescribes for the certified statements ORS 279C.845 requires on Oregon public works. Contractors complete a statement for each week a worker is on the job and file them with the public agency once a month, by the fifth business day of the following month. They go to the agency, not to BOLI. The table below is the short version, checked October 19, 2026.
Sources: ORS 279C.845, Certified statements regarding payment of prevailing rates of wage; retainage, checked October 19, 2026; OAR 839-025, Prevailing wage rates on public works (rules 839-025-0010 and 839-025-0025), checked October 19, 2026; Prevailing Wage, For Employers, checked October 19, 2026; Payroll/Certified Statement Form WH-38 (Rev. 05/16), checked October 19, 2026.| Item | Oregon |
|---|---|
| What it's called | Payroll/Certified Statement, form WH-38 (Rev. 05/16) |
| Other versions | Enhanced WH-38E on projects with ORS 279C.533 reporting. WH-38F (updated 9.14.26) goes with the federal WH-347 on jobs that are also Davis-Bacon. |
| Filed with | The public agency associated with the project |
| Who files | Every contractor and subcontractor (or its surety) on a covered project |
| How often | A statement for each week a worker is employed, submitted once a month by the fifth business day of the following month |
| Checked against | BOLI's prevailing wage rates, generally those in effect when the bid specifications were first advertised. On jobs also under Davis-Bacon, the higher of the two rates. |
| Signature | Verified by oath: the signer has read the statement, knows its contents and believes it true |
| Record retention | 3 years from completion of the contract |
| Late filing | The agency holds 25% of a prime's earnings until it files. The prime holds 25% of a first-tier sub's earnings until the sub files. |
| Penalties | Civil penalty up to $5,000 for each violation. Intentionally falsifying certified statements can put a contractor on BOLI's ineligible list for 3 years. |
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What does the WH-38 ask for?
The WH-38 (Rev. 05/16) starts with a header: prime or subcontractor, payroll number, a final payroll box, business name, CCB registration number, project name, number, location and county, type of work, and the pay period dates. Primes add the public contracting agency, the date the specifications were first advertised for bid and the contract amount. Subcontractors add the subcontract amount, the prime's name and CCB number, and the date they began work.
Then a line for each worker, in numbered columns:
| Column | What goes in |
|---|---|
| (1) | Name, address and employee's identification number |
| (2) | Classification, including group number and apprenticeship step if applicable |
| (3) | Hours worked each day, straight time (ST) and overtime (OT), with the 5/8 or 4/10 schedule and regular hourly schedule |
| (4) | Total hours |
| (5) | Hourly base rate |
| (6) | Gross amount earned |
| (7) | Itemized deductions (FICA, federal, state and so on) |
| (8) | Net wages paid |
| (9) | Hourly fringe benefit amounts paid as wages to the employee |
| (10) | Hourly fringe benefits paid to a party, plan, fund or program |
| (11) | Name of the benefit party, plan, fund or program |
ORS 279C.845(3) requires the statements to set out the name and address of each worker, the correct classification, rate of pay, daily and weekly hours, and gross wages for each week. BOLI says owners, managers or supervisors who earned prevailing wages during the week also go on the report, and each fringe credit is listed by plan name as an hourly amount.
Who gets the Oregon certified payroll, and when?
The public agency, not BOLI. ORS 279C.845(4) says the contractor or subcontractor delivers or mails each certified statement to the public agency. Statements for each week a worker is employed are submitted once a month, by the fifth business day of the following month. BOLI says more frequent submittals are allowed but not required.
Certified statements a public agency receives are public records under ORS 279C.845(6). BOLI can ask for a certified copy of the payroll when a wage claim is filed or it has evidence of a violation, under ORS 279C.860(5).
Which form do you use on a job that is also Davis-Bacon?
BOLI says completing and submitting the federal WH-347 on a project subject to Oregon's prevailing wage law does not satisfy BOLI's filing requirements. BOLI's WH-38F (updated 9.14.26) is the Oregon supplement for jobs under both laws. It says the U.S. Department of Labor issued a revised WH-347 on January 6, 2025, and that the supplement goes with each WH-347 submitted. It adds the Oregon header fields, each worker's address and work schedule, and the demographic fields required on projects under ORS 279C.533.
On projects with ORS 279C.533 reporting, BOLI's House Bill 2649 FAQ points to the Enhanced Payroll/Certified Statement (WH-38E) on state-only jobs. The FAQ says those requirements apply to qualifying agencies, such as state agencies, on contracts of more than $3 million, and to subcontractors on those projects with contracts of $750,000 or more.
The WH-38 itself carries a note that it's designed to meet both the state law and the federal Davis-Bacon Act, though it hasn't been officially approved by the U.S. Department of Labor.
Which rates is the Oregon report checked against?
BOLI's prevailing wage rates. BOLI publishes rate books twice a year, usually in January and July, with amendments usually in April and October. BOLI says that on a project subject only to state law, the rates in effect when the public agency first advertises the bid specifications generally apply for the whole project. On projects subject to both state and federal law, BOLI says workers get the higher of the two published rates.
ORS 279C.810(2)(a) says Oregon's prevailing wage law doesn't apply to projects with a contract price of $50,000 or less.
What does the WH-38 certified statement say?
ORS 279C.845(2) requires the statement to be verified by the oath of the contractor, subcontractor or surety: that they've read it, know its contents and, to their knowledge, it's true. On the WH-38, the signer states that they pay or supervise the payment of the workers, that everyone on the project was paid the full weekly wages earned for the period, and that no rebates or deductions were made other than permissible deductions under ORS 652.610 and the federal Copeland Act regulations. The signer prints their name and title, signs and dates it below the line "I have read this certified statement, know the contents thereof and it is true to my knowledge."
The form says to attach a copy of the certified statement to each payroll submission on the project. Section (4) of the statement, on fringe benefits, is for projects also under Davis-Bacon.
How long do you keep Oregon payroll records?
ORS 279C.845(5) requires each contractor and subcontractor to keep the certified statements for three years from the date the contract is completed. OAR 839-025-0025 requires records showing the prevailing rate and overtime paid to be kept for three years from completion of the work, including apprenticeship agreements and the written work schedule notice.
What happens if certified payroll is late or false in Oregon?
| Violation | Consequence | Source |
|---|---|---|
| Prime doesn't file certified statements | The public agency retains 25% of any amount earned until the prime files, then pays it within 14 days | ORS 279C.845(7) |
| First-tier sub doesn't file | The prime retains 25% of the sub's earnings until it files, then pays within 14 days | ORS 279C.845(8) |
| Any violation of ORS 279C.800 to 279C.870 or BOLI's rules | Civil penalty up to $5,000 for each violation | ORS 279C.865 |
| Intentionally falsifying certified statements | Placement on BOLI's ineligible list; no public works contracts or subcontracts for 3 years | ORS 279C.860(1)(e) |
| Not paying the prevailing rate | Unpaid wages and fringes to the worker, plus an equal amount as liquidated damages | ORS 279C.855(1) |
Common questions about Oregon certified payroll
Do I have to use BOLI's WH-38 form?
No. BOLI says contractors don't have to use the form, but they must supply all the information it asks for, certified. If you use your own payroll form or report, you complete the WH-38 certified statement and attach it to your filing.
Does a WH-347 count as Oregon certified payroll?
Not by itself. BOLI says submitting the federal WH-347 on a project subject to Oregon's prevailing wage law doesn't satisfy BOLI's filing requirements. BOLI's WH-38F is the Oregon supplement to include with each WH-347 on jobs covered by both laws. The federal form is covered on our WH-347 page.
Is Oregon certified payroll due weekly?
The statements are weekly, the filing is monthly. ORS 279C.845(4) says statements for each week a worker is employed are submitted once a month, by the fifth business day of the following month. BOLI says more frequent submittals are allowed but not required.
What happens if a subcontractor doesn't turn in certified payroll?
Under ORS 279C.845(8), the prime contractor retains 25% of any amount earned by a first-tier subcontractor until the subcontractor files its certified statements, then pays it within 14 days after they're filed.
Does certified payroll go to BOLI?
No, it goes to the public agency. Under ORS 279C.860(5), when a wage claim is filed or BOLI has evidence of a violation, the contractor sends BOLI a certified copy of the payroll on request.