Which Employees Should be Listed on a Certified Payroll Report?

by Frank
(San Diego CA)

Certified Payroll Report

Certified Payroll Report

On a Certified Payroll Report (CPR), are only the employees on the project site noted or all the company's employees or does it matter?

I have a contractor showing his office staff on a CPR to be able to accumulate additional hours on the report. But the people he lists are not on the site; they work in their home office.

Comments for Which Employees Should be Listed on a Certified Payroll Report?

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Only Those On the Job Site
by: Best Business Payroll

When a contractor fills out a Certified Payroll Report (CPR),they should only be listing those employees who are ACTUALLY working on the job site itself. For these workers, and these workers only, the prevailing wage needs to be listed on the CPR.

Employees who work in the home office should NOT be on the Certified Payroll Report; no prevailing wage requirements exist for these employees under the Davis-Bacon Act. Not even the administrator in charge of bidding for the job should be listed, even though this part of his/her job description is related to the government-funded project. The CPR is required only of those physically on the job site.

The only gray area is the owner-operator. Owner-operators who are on-site CAN be listed on the Certified Payroll Report but they do not need to be. If you are a single worker (or one of just a few), then it probably makes sense to list the owner-operator. If the owner-operator is overseeing a large number of workers, then it's not really necessary, but it's a judgement call you can make for yourself.


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