Certified payroll, explained

Plain-English answers for small subcontractors, sourced to the regulations. No fear-bait, no filler.

Certified Payroll Penalties: What Violations Actually Cost

Civil penalties, back wages, withheld payments, debarment, and criminal exposure for Davis-Bacon certified payroll violations, with the regulations that create each one.

Davis-Bacon Basics for Small Subcontractors

Who the Davis-Bacon Act covers, the $2,000 threshold, wage determinations, weekly certified payroll, and what changes when a state adds its own prevailing-wage law.

Fringe Benefits on Certified Payroll: Credit, Cash, and the Math

How Davis-Bacon fringe benefits work on the WH-347: plan credits versus cash in lieu, why fringe applies to every hour including overtime hours, and a worked example with real wage determination rates.

How to Fill Out Form WH-347, Column by Column

A plain-English walkthrough of the current Jan-2025 WH-347 certified payroll form: every column, the day/date grid, deductions, and the Statement of Compliance.

No Work Performed Weeks: Certified Payroll

Do you file certified payroll for a week with no covered work? What federal rules say, what agencies ask for, and how payroll numbering works.

The New WH-347 (2025): What Changed

Column by column, what changed on the January 2025 WH-347, what replaced the old Statement of Compliance, and what happened to form WH-348.

The Statement of Compliance: What You Are Actually Signing

Page 2 of the WH-347 explained: the six certifications, the apprenticeship and fringe plan sections, who should sign, and the legal weight of the signature.

WH-347 Continuation Sheets: Certified Payroll for More Than 8 Workers

The WH-347 holds eight workers per sheet. What to do when your crew is bigger: how continuation sheets work, how to number them, and the mistakes that get multi-sheet payrolls kicked back.

Your First Davis-Bacon Job: The Week-Zero Checklist

Everything a small subcontractor should have in place before the first payroll week on a prevailing-wage project: wage determination, classifications, fringe decision, apprentice papers, and the weekly filing habit.

State rules

Certified Payroll in California: DIR Rules and the eCPR Portal

California's prevailing wage law, the $1,000 threshold, Form A-1-131, mandatory electronic filing through DIR's eCPR system, and why the federal WH-347 alone is not enough.

Certified Payroll in Georgia: Federal Rules Only

Georgia has no state prevailing wage law, so certified payroll obligations come entirely from the federal Davis-Bacon and Related Acts on federally funded construction over $2,000.

Certified Payroll in Illinois: The Certified Transcript of Payroll Portal

The Illinois Prevailing Wage Act, monthly Certified Transcript of Payroll filings in IDOL's portal by the 15th, five-year records, and penalties up to a Class A misdemeanor.

Certified Payroll in Maryland: The State Portal and the 14-Day Clock

Maryland's prevailing wage law at $250,000 with state funding, mandatory electronic certified payroll through the Division of Labor and Industry portal within 14 days of each pay period, and daily late penalties.

Certified Payroll in Massachusetts: Weekly Reports to the Awarding Authority

Massachusetts prevailing wage with no threshold, weekly certified payroll with the DLS form and statement of compliance sent to the awarding authority, three-year records, and fines up to $10,000.

Certified Payroll in Minnesota: Agency-Directed Filing Without a Portal

Minnesota's prevailing wage thresholds, per-pay-period certified payroll submitted to the contracting agency rather than a statewide portal, and misdemeanor penalties that accrue daily.

Certified Payroll in New Jersey: MW-562 and the NJ Wage Hub

New Jersey's Prevailing Wage Act thresholds, contractor registration, the MW-562 certified payroll filed through the NJ Wage Hub within 10 days of payday, and debarment penalties.

Certified Payroll in New York: Article 8 and the MPWR Portal

New York's public work prevailing wage rules under Labor Law Article 8, mandatory contractor registration, electronic certified payroll through the MPWR portal, and penalties including five-year debarment.

Certified Payroll in Ohio: Coordinators, Thresholds, and Extra Fields

Ohio's prevailing wage thresholds under ORC 4115, reports to the public authority's Prevailing Wage Coordinator, the two-week initial deadline, and why WH-347 alone likely falls short.

Certified Payroll in Oregon: The WH-38 and BOLI's Rules

Oregon's PWR law over $50,000, the WH-38 certified statement filed monthly with the public agency, why WH-347 alone fails BOLI's test, and the ineligible list.

Certified Payroll in Pennsylvania: LLC-25 and the Awarding Body

Pennsylvania's Prevailing Wage Act over $25,000, the LLC-25 weekly certification submitted to the awarding public body, two-year records, and three-year debarment for intentional violations.

Certified Payroll in Washington: L&I Intents, Affidavits, and Monthly Filing

Washington's prevailing wage law with no dollar threshold, the L&I online system for intents, affidavits, and certified payroll, monthly filing, and debarment rules.

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