Certified payroll and prevailing wage guides
Short, plain-English answers for contractors, office managers and bookkeepers on public jobs. Every guide links to the official source so you can check it.
Certified payroll
Certified payroll
What certified payroll is, who files it, how often, what goes in it and what happens if it's late. A plain-English guide for Davis-Bacon and state jobs.
Read the guideCertified payroll report
Prepare a weekly certified payroll report without errors: hours by classification, rate, fringe and overtime checks, the statement of compliance, and deadlines.
Read the guideCertified payroll forms
Federal WH-347, California's A-1-131 and eCPR, and other state certified payroll forms compared: who accepts which, what each one asks for, and where to get it.
Read the guideCalifornia certified payroll
How California certified payroll works: DIR registration, electronic certified payroll (eCPR) uploads, the full-SSN requirement, daily overtime, deadlines and penalties.
Read the guideCertified payroll software
Certified payroll software for small subcontractors compared: the free DOL form, payroll providers, demo-led tools and self-serve apps, with real prices.
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Forms, rates and fringe
WH-347 instructions
Field-by-field instructions for the January 2025 WH-347 certified payroll form: header, worker columns, hours, rates, fringe, deductions and the Statement of Compliance.
Read the guideDavis-Bacon wage determinations
What a Davis-Bacon wage determination is, the four construction types, where to find it on SAM.gov, and which determination and modification apply to your contract.
Read the guideHow to read a wage determination
Decode a Davis-Bacon wage determination: header, modifications, rate identifiers like PLUM0198-005 and SUFL2022-007, footnotes and missing classifications.
Read the guideFringe benefits
How prevailing wage fringe benefits work: paying into bona fide plans, cash in lieu, annualization of plan credit, overtime, and how fringe shows on the WH-347.
Read the guidePrevailing wage rates
Look up prevailing wage rates for federal Davis-Bacon and state public works jobs. Which rate applies, how base and fringe work, and current rates by state and county.
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