What is certified payroll?

Which jobs need certified payroll?

Construction jobs covered by a prevailing wage law. On the federal side, that's the Davis-Bacon Act and its Related Acts:

• Davis-Bacon Act: federal contracts over $2,000 for construction, alteration or repair, including painting and decorating, of public buildings and public works (40 U.S.C. 3142(a)).
• Related Acts: construction that a federal agency assists through grants, loans, loan guarantees or insurance, according to the DOL. The job's contract carries the Davis-Bacon clauses and a wage determination.

The weekly certified payroll requirement doesn't apply to contracts of $2,000 or less (29 CFR 3.3(c)).

States with their own prevailing wage laws set their own rules and coverage thresholds for state and local public works. Our state pages cover California, New York, New Jersey, Illinois, Washington, Massachusetts, Pennsylvania, Ohio, Maryland and Oregon.

What goes on a certified payroll?

For each laborer and mechanic on the job that week, the regulation calls for (29 CFR 5.5(a)(3)(i)(B) and (a)(3)(ii)(B)):

• Name and an individually identifying number, such as the last four digits of the Social Security number
• Each classification of work actually performed, from the job's wage determination
• Hourly rates paid, including fringe benefit contributions or cash in lieu of fringes
• Daily and weekly hours worked, in total and on each covered contract
• Deductions made
• Actual wages paid

Full Social Security numbers, home addresses, phone numbers and email addresses stay off the weekly report. The contractor keeps them in its own records and provides them on request.

On the federal form, the WH-347 (Rev. January 2025, OMB No. 1235-0008, expires 01/31/2028), these become numbered columns, from the worker entry number in column 1A to net pay in column 9. The form is optional. The regulation lets contractors submit the same information in any format (29 CFR 5.5(a)(3)(ii)(B)), and our WH-347 page goes through it line by line.

What makes a payroll "certified"?

The signed statement of compliance that goes with it. The signer is the contractor or subcontractor, or the agent who pays or supervises pay, and the signature is an original handwritten signature or a legally valid electronic signature. The statement certifies three things (29 CFR 5.5(a)(3)(ii)(C)):

1. The payroll is correct and complete, and the required records are being kept.
2. Each worker was paid the full weekly wages earned, with no rebates and only permitted deductions.
3. Each worker was paid at least the wage and fringe rates on the wage determination for the classification of work actually performed.

Page 2 of the WH-347 is a statement of compliance, and any form with identical wording works too (29 CFR 3.3(b)). Our statement of compliance page covers each box, and the wage determination page covers where the rates come from.

Who gets the certified payroll, and when is it due?

The agency, and the prime answers for every sub's report. On federal jobs, certified payrolls go to the federal agency if it's a party to the contract. If it isn't, they go to the applicant, sponsor or owner that keeps the records, for transmission to the agency (29 CFR 5.5(a)(3)(ii)(A)). The prime contractor is responsible for the submission of every subcontractor's certified payroll. An agency or prime may permit or require submission through an electronic system, as long as it takes a legally valid electronic signature and allows other methods for contractors who can't use it.

The report is due weekly, for each week any covered work is performed, within 7 days after the regular payment date for the payroll period (29 CFR 3.4(a)). The WH-347 has a box to mark the submission for the final week of work on the project.

How long do you keep certified payroll records?

At least 3 years after all the work on the prime contract is completed. That applies to regular payrolls and other basic records, to the certified payrolls, and to the contract or subcontract and related documents such as bids, proposals and modifications (29 CFR 5.5(a)(3)(i)(A), (a)(3)(ii)(G) and (a)(3)(iii)). Contractors make those records available to the agency and the DOL for inspection and copying, and let them interview workers on the job during working hours (29 CFR 5.5(a)(3)(iv)(A)).

What happens if certified payroll is late, missing or wrong?

The agency can withhold or suspend payments, the contractor owes back wages with interest for any underpayment, and a contractor that disregards its obligations can be debarred. Falsifying the statement of compliance can bring civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729 (29 CFR 5.5(a)(3)(ii)(F)). Our penalties page covers each one with its citation.

Are apprentices reported differently?

Yes. A worker can be paid at an apprentice rate only if registered in an apprenticeship program registered with the DOL's Office of Apprenticeship or a recognized State Apprenticeship Agency, and the WH-347 marks each worker "J" or "RA" and lists the program on page 2. Our apprentices page covers ratios and pay.