What is certified payroll?

Contractors and subcontractors on federal or federally assisted construction contracts covered by the Davis-Bacon and Related Acts submit payroll information every week with a signed Statement of Compliance. The reporting rules are the Copeland Act and 29 CFR 5.5(a)(3)(ii). You submit these reports for covered work whichever software you use.

Payrolls go to the contracting federal agency. When that agency is not a party to the contract, they go to the applicant, sponsor or owner who passes them on. In practice, a subcontractor usually sends the report to the prime contractor. Your contract says who that is.

The report begins with the business and project details, payroll number, applicable determination number and revision, and week ending. It then identifies workers by name and last-four SSN digits or another individual identifier. A full SSN must not be entered. Each worker’s classification describes the work actually performed under the determination.

Daily hours distinguish straight time from overtime. Pay information separates basic hourly rates, plan fringe credit, cash in lieu of fringe and project gross. All-work gross, deductions and actual net payment also appear. That separation matters when the same worker has earnings on more than one job during the week.

A worker performing two classifications gets separate rows for their classification hours but keeps one entry number. Numbering continues on later sheets. If hours by classification were not tracked, all hours must be paid at the highest applicable rate. A missing classification is a question for the contracting officer or agency representative.

When you sign the Statement of Compliance, you make six certifications addressing accuracy, wages, fringe obligations, apprentices, fringe credit and recordkeeping. Boxes 1, 2, 3 and 6 are always checked. The apprenticeship and fringe sections reflect how workers were paid that week.

The signer must be the contractor or subcontractor, or an agent who paid or supervised payment of the workers. The block asks for printed name and title, signature, date, telephone and email. An original handwritten signature or a legally valid electronic signature is accepted; scanned, faxed and photocopied signatures are not. Notarization is not required.

Using WH-347 itself is optional. Properly completed, it satisfies the certified payroll requirements. If another document is used, its Statement of Compliance wording must be identical. Keep the original statement wording when you prepare the report.

Deliver weekly certified payrolls within seven days after the regular payment date for the payroll period. The week-ending date and the regular payment date are usually different dates. Use the payment date to work out the deadline.

Agencies keep certified payrolls for three years after all work on the prime contract is completed. Keep your own copies for at least as long; your contract may say more.

The payroll number starts at 1 and rises by one with each weekly submission. It belongs to the project’s report sequence. Correctly identifying the week and number makes the report readable alongside earlier submissions without confusing a worker entry number with a payroll number.

Your regular payroll is where the worker’s payment figures come from. Certified payroll reports those figures alongside project classifications, hours, determination rates and fringe details. You still pay the workers through your regular payroll. A report-only tool can sit beside your payroll provider rather than taking over payroll processing or tax filing.

On WH-347, column 7A is gross on the covered project. Column 7B is gross for all work that week, including work not covered by Davis-Bacon. Column 8 deductions apply to all work and are not prorated across projects. Column 9 records the net payment actually made. Reading those columns together avoids treating a project report as a separate paycheck.

The prevailing wage for a classification is a basic hourly rate plus the fringe amount in the wage determination. The Department of Labor’s own example is $34.00 basic plus $21.00 fringe: a $55.00 hourly package. You can meet it with cash, bona fide plan contributions or a mix.

Cash above basic can count toward fringe; plan credit above the listed fringe can count toward basic. Each classification stands on its own. The overtime extra half-time premium applies only to basic, while fringe remains owed for every hour, including overtime.

The Department’s form instructions do not address weeks with no work. Many agencies and prime contractors ask for a “no work performed” payroll so the numbering has no gaps. Check your contract to see whether you need one.

PrevailDesk offers a no-work payroll with an empty hours table and a no-work statement in remarks. Check your contract for what the recipient expects. Do not invent hours or worker earnings merely to fill the table.

1. Confirm the covered project and who receives its weekly reports.
2. Find the wage determination number, revision and needed classifications.
3. Gather business and project header details, including the payroll week ending.
4. Track each worker’s daily hours by classification and separate ST from OT.
5. Gather the all-work payroll figures: gross, deductions and actual net payment.
6. Gather fringe-plan information and any apprenticeship program, registration, progression and ratio details.
7. Review the completed report and have the appropriate certifying official sign the unchanged Statement of Compliance before submission.

Review with the current records in hand. A classification change, different fringe method or hours on another job can change the current report even when the project header stays the same.