Frequently Asked Questions on Certified Payroll Reporting

To meet your certified payroll requirements, you’ll need to submit Form WH-347 to the Department of Labor every week. This form includes details about your employees, their wages and benefits, the type of work they performed and the total number of hours they work. Construction companies that work on federal contracts that fall under prevailing wage laws like Davis-Bacon and related acts must submit certified payroll reports.

Form WH-347 is the form you’ll use to submit your weekly certified payroll reports. But if you land one as a contractor or subcontractor, you may be required to submit certified payroll records. To avoid serious penalties for noncompliance, it’s a good idea to familiarize yourself with what certified payroll is and how it works. The prevailing wage is the average or majority hourly rate a contractor pays. The pay rate of the majority of workers, laborers, and mechanics in the largest city of a given county determines the prevailing wage.

Design a Payroll Procedures Manual

Use the filters on the site to find the wage rates for a particular project. The form lists every employee, their wages, their benefits, the type of work they did, and the hours worked. You must file the report with the US Department of Labor each week, even if the work temporarily halts. If you do not pay all fringe benefits in approved plans, funds or programs, pay the remaining how to report salaried employees on certified payroll amount and list it in the “straight time” of the “Rate of Pay” column. Be sure that what you enter matches the work actually being performed, the work classification from the project contract and the official wage determination for that classification of work. And remember, an individual worker can have multiple classifications based on what they actually do during each shift.

So if your business has a state contract with Missouri that’s valued at less than $75,000, you won’t have to comply with certified payroll, unless there is federal funding involved. Use the Wage Determinations Online Search to find a DBA wage determination. Look for the minimum rate for the specific worker in question and comply with both the minimum pay and fringe rates.

Who is exempt from certified payroll?

The first three of those are meant to capture identifying information about workers and their corresponding job classification. In these instances, contractors typically submit the WH-347 but leave everything below the first two rows blank – notating somewhere on the form that it was a non-performing week. It’s best not to give a contracting agency a reason to go digging through copies of your pay stubs, daily logs, or other records to verify information. Apprentices and trainees are not required to receive the predetermined wage rate. Learn everything you need to know about certified payroll, from how it works to what state and federal laws regulate it. There are a few steps to filling out a certified payroll report, so let’s go over each one.

This makes continuing education a priority for prevailing wage construction companies. Find additional certified payroll resources by visiting https://www.bookstime.com/ our Construction Resource Hub. This column is not required for certified payroll reporting but is there for your convenience.

Certified Payroll

It is very important that everything from columns 4-6 is accurate, otherwise the data in Column 7 will be wrong. Remember that paying a minimum of time and one-half the basic hourly pay rate is required by the Contract Work Hours Standard Act of 1962 if the prime contract is over $100,000. This is in addition to paying the correct prevailing wage and fringe benefit rate.