What will the Pennsylvania certified payroll include?
What is Pennsylvania certified payroll?
Pennsylvania certified payroll is the weekly statement the Prevailing Wage Act (Act of August 15, 1961, P.L. 987, 43 P.S. §165-1 et seq.) and 34 Pa. Code §9.110 require on public work. Each contractor and subcontractor files it with the public body, not with L&I. The Department of Labor & Industry's Bureau of Labor Law Compliance issues the rates and enforces the Act, and posts the LLC-25 as its Certified Payroll Form. The table below is the short version, checked October 19, 2026.
Sources: Prevailing Wage, checked October 19, 2026; Prevailing Wage FAQs, checked October 19, 2026; LLC-25 (REV 10-03), Weekly Payroll Certification for Public Works Projects, checked October 19, 2026; 34 Pa. Code §9.109, Records and inspection, checked October 19, 2026; 34 Pa. Code §9.110, Certification of rate of wage and payment by contractor or subcontractor, checked October 19, 2026; 34 Pa. Code §9.111, Remedies and penalties, checked October 19, 2026.| Item | Pennsylvania |
|---|---|
| What it's called | Weekly Payroll Certification for Public Works Projects, L&I form LLC-25 (REV 10-03) |
| Law | Pennsylvania Prevailing Wage Act, 43 P.S. §165-1 et seq., and 34 Pa. Code Chapter 9, Subchapter E |
| Which jobs | Public work with an estimated total cost over $25,000. A project can't be split up to fall below that. |
| Who files | Every contractor and subcontractor on the public work |
| How often | Weekly, plus a final statement at the conclusion of the work |
| Where it goes | The public body (the awarding agency). L&I lists no online certified payroll system. |
| Checked against | The prevailing wage rates L&I issues for the project, by classification and locality |
| Signature | Signed Certified Statement of Compliance. Under oath, and the LLC-25 says to notarize the first and last submissions. |
| Record retention | 2 years from the date of payment |
| Penalties | Knowingly false sworn statements: misdemeanor, fine up to $2,500, prison up to 5 years, or both. Intentional underpayment: 3 years barred from public contracts. |
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Who files Pennsylvania certified payroll, and where does it go?
Every contractor and subcontractor on a public work project covered by the Prevailing Wage Act. L&I's FAQs say the Act covers projects with an estimated total cost over $25,000, and contractors complete and submit weekly certified payrolls to the public body. The public body is the one that requires the weekly filing. L&I's prevailing wage page lists an online tool for requesting and searching rates, but no online system for certified payroll.
How often is Pennsylvania certified payroll due?
Weekly, with a final statement at the end. 34 Pa. Code §9.110 has the treasurer or other officer in charge of the public funds require the contractor and each subcontractor to file a statement each week and a final statement at the conclusion of the work, with the contracting agency, under oath. The statement certifies that workers were paid in strict conformity with the contract, or, if wages are still unpaid, sets out the amount owed to each worker.
What does the LLC-25 ask for, column by column?
The header asks whether you're the contractor or a subcontractor, both addresses, the payroll number, week ending date, project and location, project serial number and project number. The form says all information must be completed. The columns are:
| Column | What it asks for |
|---|---|
| Employee name | Each worker on the project that week |
| Appr. rate (%) | The apprentice rate, as a percentage |
| Work classification | The classification the hours were worked in |
| Day and date | Hours worked each day, on an S-time (straight time) line and an O-time (overtime) line |
| Total | Total hours |
| Base hourly rate | The hourly rate paid |
| Total fringe benefits | Marked C for cash or FB for contributions |
| Total deductions | All deductions for the week |
| Gross pay for prevailing rate job(s) | Gross pay on the prevailing wage work |
| Check # | The check number |
The back asks you to list the benefits behind any FB amount, with contributions per hour: medical or hospital care, pension or retirement, life insurance, disability, vacation and holiday, and other. It says benefits required by federal or state law, such as unemployment tax, workers' compensation and income taxes, don't count.
What does the Certified Statement of Compliance say?
On the back of the LLC-25, the signer acknowledges that the prevailing wage requirements and predetermined rates are in the contract, that correcting any infractions is the contractor's or subcontractor's responsibility, and that the contractor includes the requirements and rates in every subcontract. The signer certifies that neither they nor their firm is debarred under Section 11(e) of the Act, 43 P.S. §165-11(e), that no part of the contract is subcontracted to a debarred firm, and gives the firm's legal name, address, type of organization and its owners, partners or officers.
The form says the notarization is completed on the first and last submissions only. It warns that willful falsification of any of the statements may subject the contractor to civil or criminal prosecution under the Act. 34 Pa. Code §9.110 also has each contractor and subcontractor certify that it isn't receiving or requiring a refund of the minimum wage from any worker.
What is a Pennsylvania payroll checked against?
The prevailing wage rates L&I issued for the project. L&I's FAQs say the public body requests the rates from L&I, rates are based on the worker's job classification and the locality of the work, and the rate types are building, highway, heavy and residential. A new request is needed if the contract isn't awarded within 120 days of the determination date. The rates and classifications come from that determination, not from this page.
How long do you keep Pennsylvania payroll records?
Two years from the date of payment. 34 Pa. Code §9.109 lists the records: each worker's name, address and Social Security number, craft and classification, hours worked each day by calendar date, time cards, and signed apprentice indentures with the Pennsylvania Apprenticeship and Training Council's approval. They're open to the public body and the Secretary of Labor and Industry, and made accessible in Pennsylvania within 7 days of the Secretary's written request.
What are the penalties in Pennsylvania?
34 Pa. Code §9.110 says a contractor or subcontractor who verifies the required statements under oath, knowing they're false, is guilty of a misdemeanor and on conviction faces a fine of up to $2,500, up to 5 years in prison, or both. Under 34 Pa. Code §9.111, if the Secretary finds an intentional failure to pay prevailing wages, public bodies may not award contracts to that contractor for three years from the date of notice. L&I's FAQs call this debarment from public works projects for 3 years.
Common questions about Pennsylvania certified payroll
Do I send Pennsylvania certified payroll to L&I?
No. L&I's prevailing wage FAQs say contractors complete and submit weekly certified payrolls to the public body, and that the public body requires the weekly filing. Contractors keep the underlying records and provide access to them to L&I and the public body.
Does the LLC-25 have to be notarized every week?
No. The LLC-25 (REV 10-03) says the notarization is completed on the first and last submissions only, and all other information is completed weekly.
Which Pennsylvania jobs need certified payroll?
L&I's FAQs say the Prevailing Wage Act covers public work whose estimated total cost is over $25,000, and a project may not be divided into components or separate projects to fall below that threshold.
What happens at the end of a Pennsylvania job?
34 Pa. Code §9.110 has the officer in charge of the public funds require each contractor and subcontractor to file a final statement at the conclusion of the work, under oath, certifying that workers were paid in strict conformity with the contract, or listing any wages still owed to each worker.