Recordkeeping/Payroll

Recordkeeping/Payroll

49) What payroll and basic information must contractors and subcontractors covered by the Davis-Bacon Act maintain for all laborers and mechanics employed on the site of the work?

1. Name;
2. Address;
3. Full social security number;
4. Worker classification;
5. Regular hourly rate of pay, including rates of contributions or costs anticipated for fringe benefits or their cash equivalents;
6. Daily and weekly numbers of hours worked;
7. Deductions;
8. Actual wage paid;
9. If applicable, detailed information regarding various fringe benefit plans and programs, including records that show that the plan or program has been communicated in writing to the laborers and mechanics affected; and
10. If applicable, detailed information regarding approved apprenticeship or trainee programs.

29 CFR 5.5(a)(3)(i)

50) What information must contractors and subcontractors provide on the weekly certified payroll submittals?

Contractors and subcontractors performing on contracts covered by the Davis-Bacon Act are required to pay laborers and mechanics on a weekly basis. They must submit a weekly payroll statement to the contracting agency that includes the following information:

1. Name of each worker;
2. Employee identification number (e.g., the last four digits of the employee's social security number);
3. Worker classification;
4. Hourly rates of wages paid;
5. Daily and weekly number of hours worked;
6. Deductions (fringe benefits, etc.) made; and
7. Actual wages paid.

29 CFR 5.5(a)(3)(ii)

51) Does the USDOL require weekly certified payrolls to be submitted on form WH-347?

The Form WH-347 is available for the convenience of contractors and subcontractors in submitting weekly certified payrolls. Use of the form is optional; however, the information necessary to properly fill out the form satisfies the requirements of a certified payroll submission in connection with contracts subject to the Davis-Bacon and related Acts and the Copeland Act. A properly executed certification set forth on the reverse side of Form WH-347 satisfies the requirement for submission of the “Statement of Compliance.”

By signing the “Statement of Compliance,” the contractor or subcontractor is certifying that the following statements for the pay period are correct:

1. The information required under 29 CFR 5.5(a)(3)(ii) and 29 CFR 5.5(a)(3)(i) is being maintained and is correct and complete;
2. Each laborer or mechanic (including each helper, apprentice, and trainee) employed on the contract has been paid the full weekly wages earned, without rebate, either directly or indirectly, and that no deductions have been made either directly or indirectly from the full wages earned, other than permissible deductions as set forth in 29 CFR Part 3; and
3. Each laborer or mechanic has been paid not less than the applicable wage rates and fringe benefits or cash equivalents for the classification of work performed, as specified in the applicable wage determination incorporated into the contract.

52) Do the record retention requirements that apply to paper records also apply to records maintained electronically?

YES. When records are maintained electronically, contractors must take care to ensure that good records management system practices are used and that the electronic records system provides integrity, accuracy, authenticity, and reliability. As an example, see the guidance provided by the Office of Federal Contract Compliance Programs - "Retention Provisions for Electronic Records."

53) How long are contractors and subcontractors required to retain employee records, including payroll records?

Contractors and subcontractors must retain employee records, including payroll records, during the course of the contract work and three years after final payments and all other pending matters are closed; i.e. FHW A’s final acceptance of the project.

29 CFR 5.5(a)(3)(i)
23 CFR 635.118
49 CFR 18.36(i)(11)

54) Are electronic submittals and electronic signatures acceptable for the contractor's weekly payroll and the "Statement of Compliance" submittals?

YES. The USDOL Wage and Hour Division permits the use of electronic submittals and electronic signatures for the contractor’s weekly payroll and the “Statement of Compliance” submittals. For more information, refer to the USDOL’s November 12, 2004, letter regarding Electronic Signatures and the Copeland Act.

29 CFR 5.5(a)(3)
WH-347 and instructions