What is Certified Payroll?
Certified payroll is a special weekly payroll report that contractors need to complete and submit to prove they are paying workers the prevailing wage. To meet the requirements for certified payroll, employees must be paid prevailing wage weekly. This also means complying with the state’s prevailing wage rates.
Contractors demonstrate compliance by completing and submitting Form WH-347 each week, typically seven days after the regular pay date for the pay period. The WH-347 form requires information about these employees, such as:
- Names
- Social Security numbers
- Gross and net wages
- Benefits
- Hours
- Job classification (e.g. electrician, carpenter, etc.)
- Withholdings
A Statement of Compliance confirming that each employee has been paid prevailing wage must be signed by the contractor or subcontractor or an authorized officer or employee who supervises payroll to validate the information’s accuracy.
If contractors are working on a construction project that’s fully funded by state dollars, depending on where the state is, a different state-specific certified payroll report may need to be filed.
Once a certified payroll report is properly completed and filed, the records must be maintained for the required time period. For example, on federal jobs, certified payroll reports must be retained for at least 3 years after the project completion date, whereas for state projects, the timeframes vary.

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