Certified Payroll Form Specifics
A certified payroll form consists of two pages which document specific information which is submitted through the payroll system weekly, beginning with the first week you actually perform work on a specific job, and continuing weekly until the job is completed.
The first page of the report details payroll by employee for a specific job; the second page, known as a Statement of Compliance, must be signed by the payroll administrator or other company official. This page contains language "certifying" that the information is correct and true.
The first payroll must be labeled as "first", with subsequent payrolls numbered consecutively until work is completed. This last payroll must be labeled "Final." No Work Payrolls are required to be submitted whenever there is a temporary break in your company's work on the project, and must be included in the consecutive numbering of your reports.
Each contractor or subcontractor is required to keep a complete set of their own reports and other basic records, such as time cards for the project, for at least three years (but ideally 7-10 years) after the project is completed.
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What goes on the Certified Payroll Form?
The Certified Payroll Report must include the following data, which includes information that shows how many hours per day each job was worked on:Project and Contractor/Subcontractor Information (name and address)Employee Information, including full name and last 4 digits of the Social Security number or employee identification number.Payroll Number (including No Work Payrolls)Employee Work Classification (If an employee performs work under more than one classification, you must provide a breakdown of hours worked in each classification)Withholding ExemptionsHours Worked By Day and Date, including both Straight Time and OvertimeTotal Project Hours for Each EmployeeRate of Pay/Cash Fringe Benefits (For example, $14.00/.45 would indicate a straight time hourly rate of $14.00 and $.45 for fringe benefits)Fringe Benefits Paid In Cash. If Fringe Benefits are not paid to an approved plan or fund, program or Union Plan, cash payments must be made to employees in accordance with the applicable wage decision of the Secretary of Labor.Gross Amount Earned On Specific JobsDeductionsNet Wages Paid for the Week
The most common reporting Certified Payroll Forms to use are the United States Department of Labor Form WH-347 - Payroll Certification and Form WH-348 - Statement of Compliance. Be aware that many states require the use of their own specialized forms (see below); check with your state to determine if you are required to submit reports at the state level.
Get instructions on how to fill out Certified Payroll Form WH-347
Many states have enacted their own prevailing wage laws and require separate reporting to be sure all contractors are in compliance:13 states have separate State Prevailing Wage Laws and corresponding forms for construction projects wholly funded with state dollars. Federally funded projects still require the filing of WH-347 and WH-34813 states have a number of State Agencies in charge of overseeing prevailing wage laws and reporting form requirements. In addition, these states often have a number of independent compliance companies imposing additional requirements, such as the electronic filing of certified payroll reports, in addition to paper forms. Federally funded projects still require the filing of WH-347 and WH-34824 states do not have additional reporting requirements and only require the filing of the Federal Forms WH-347 and WH-348.
State by State Certified Payroll Requirements Chart
Certified Payroll Report Overview
Certified Payroll Form