Prevailing Wage & Public Works Payroll Guide
An exhaustive statutory analysis of certified payroll reporting (WH-347), Davis-Bacon Act fringe benefit credit calculations, and state prevailing wage statutes.
Employment Law Analysts
1. The Davis-Bacon Act & Certified Payroll
The Davis-Bacon Act (40 U.S.C. § 3141 et seq.) mandates that contractors and subcontractors on federally funded construction projects exceeding $2,000 pay laborers and mechanics local prevailing wage rates determined by the US Department of Labor. Contractors must submit weekly Certified Payroll Reports (Form WH-347) under penalty of perjury.