To check a certified payroll, match each worker's classification to the wage determination in the contract, then confirm base rate, fringe benefits, overtime and any Executive Order minimum. Using the real rates in CO20260001 modification 2 (Colorado, building, published 11/05/2026), one fictional WH-347 week of four workers produced four findings worth $465.42; six common real-life scenarios follow. Buildalytic's prevailing wage compliance software runs these checks before your team certifies.
What to take away
- Certified payroll is a weekly payroll for each Davis-Bacon project, signed with a Statement of Compliance; WH-347 is the optional federal form.
- Pay at least base rate plus fringe for the classification of work actually performed, in cash, benefits or a mix.
- Credit benefit-plan contributions per hour across all hours worked in the year, not only Davis-Bacon hours.
- Overtime is time-and-a-half on the base rate; the fringe is not multiplied.
- Apprentice rates apply only to apprentices registered in a registered apprenticeship program.
How to do certified payroll: the six checks for every week
Every week a covered contractor or subcontractor submits a certified payroll for the project, signed with a Statement of Compliance. Form WH-347 is the optional federal layout; any format with the same information is accepted. Before signing, check each worker in this order.
1) Wage determination: the one and modification incorporated in the contract. 2) Classification: the work actually performed that day, from time records or the daily log. 3) Base rate: at least the rate listed for that classification. 4) Fringe benefits: the listed fringe paid as benefit-plan contributions, cash or a mix. 5) Overtime: time-and-a-half on the base rate for hours over 40 on covered contracts. 6) Floors and special rules: any Executive Order minimum, and registration for anyone paid as an apprentice.
Sources: eCFR: 29 CFR 5.5, contract provisions and related matters; U.S. Department of Labor: Government contracts
The Davis-Bacon wage determination used
This example uses the real federal general wage determination CO20260001, modification 2, published November 5, 2026 on SAM.gov, for building construction in a group of Colorado counties including Summit County. The project, subcontractor, workers and payroll are fictional. On a real job, use the determination and modification incorporated in your contract.
These are the rates from that document for the four classifications on our example payroll, for Summit County.
| Classification (rate identifier) | Base rate | Fringe | Total package |
|---|---|---|---|
| Electrician (ELEC0068-007) | $49.35 | $19.93 | $69.28 |
| Plumber, including HVAC work (PLUM0003-006) | $47.23 | $21.68 | $68.91 |
| Pipefitter, excluding HVAC work (PLUM0208-005) | $43.40 | $22.11 | $65.51 |
| Carpenter: formbuilding, drywall hanging/framing, metal stud (CARP9901-006) | $33.11 | $12.17 | $45.28 |
| Laborer, common (SUCO2001-008) | $9.75 | $0.00 | $9.75 |
Sources: SAM.gov: General Decision Number CO20260001, modification 2 (published 11/05/2026)
Prevailing wage fringe benefits calculator, worked in plain numbers
These four formulas cover most fringe and overtime questions. The example uses the electrician rate from CO20260001: $49.35 base and $19.93 fringe.
Benefit-plan contributions are credited per hour by dividing the annual contribution by all hours the worker works in the plan year, on every job, not only Davis-Bacon hours. This is often called annualization.
| What you need | Formula | Electrician example |
|---|---|---|
| Total hourly package | Base + fringe | $49.35 + $19.93 = $69.28 |
| Benefit credit per hour | Annual plan contribution ÷ all hours worked in the year | $9,360 ÷ 2,080 hours = $4.50 |
| Cash owed per hour | Base + (fringe − benefit credit), if fringe is larger | $49.35 + ($19.93 − $4.50) = $64.78 |
| Overtime hour | 1.5 × base + fringe | 1.5 × $49.35 + $19.93 = $93.96 |
Sources: SAM.gov: General Decision Number CO20260001, modification 2 (published 11/05/2026); eCFR: 29 CFR 5.25, rate of contribution or cost for fringe benefits
The week as the subcontractor submitted it
A fictional mechanical and electrical subcontractor submits one weekly payroll for four workers on a federally funded building in Summit County. Everything below is invented to show the checks; none of it is a real person or company.
| Worker | Classification reported | Hours | Base paid | Fringe paid | What the daily log says |
|---|---|---|---|---|---|
| Worker A | Electrician | 40 | $49.35 | $15.00 to a benefit plan | Branch wiring and fire-alarm devices |
| Worker B | Pipefitter | 40 | $43.40 | $22.11 to a benefit plan | Domestic water lines and fixtures |
| Worker C | Carpenter | 44 (four on Saturday) | $33.11 for all 44 hours | $12.17 for all 44 hours | Metal stud framing |
| Worker D | Laborer, common | 40 | $12.00 | $0.00 | Site cleanup and material handling |
Four findings, checked line by line
Each finding is a question for the reviewer, not a final determination. The dollar amounts assume the coverage question in each row is answered “yes”.
| Worker | Check | What the numbers show | Potential underpayment |
|---|---|---|---|
| Worker A | Fringe | Required fringe $19.93; paid $15.00 with no cash in lieu. $4.93 short per hour × 40 | $197.20 |
| Worker B | Classification | The log describes plumbing, not pipefitting. Plumber package $68.91 vs paid $65.51: $3.40 per hour × 40 | $136.00 |
| Worker C | Overtime | Hours over 40 need time-and-a-half on the base rate where the overtime rules apply: 4 × ($33.11 × 0.5) | $66.22 |
| Worker D | Executive Order minimum | Paid above the $9.75 listed rate, but if Executive Order 13658 covers the contract the floor is $13.65: $1.65 × 40 | $66.00 |
| Total | $465.42 |
Sources: SAM.gov: General Decision Number CO20260001, modification 2 (published 11/05/2026); eCFR: 29 CFR 5.5, contract provisions and related matters
How each finding was found
Fringe: the payroll's fringe column was compared with the determination's fringe for the reported classification. Benefits paid to a plan and cash paid instead of benefits both count, so the check is on the total; here neither made up the $4.93 gap.
Classification: the reported classification was compared with the work in the daily log. Plumbing and pipefitting carry different rates on this determination, so a job title alone isn't enough. Worker B was paid more fringe than a plumber requires, but the total package was still $3.40 an hour short.
Overtime: hours above 40 in the week were flagged. Under the Contract Work Hours and Safety Standards Act, covered contracts require time-and-a-half on the basic rate for those hours; the fringe isn't multiplied.
Executive Order minimum: the determination itself notes that if Executive Order 13658 applies to the contract, workers must receive at least $13.65 an hour from May 11 through December 31, 2026. Whether it applies depends on when the contract was awarded or extended, so the reviewer confirms the contract dates.
Sources: SAM.gov: General Decision Number CO20260001, modification 2 (published 11/05/2026); eCFR: 29 CFR 5.5, contract provisions and related matters; U.S. Department of Labor: Government contracts
Six real-life scenarios reviewers see
Each scenario below is fictional but typical of what payroll reviewers run into on public jobs. Rates come from CO20260001 modification 2. The amounts assume the rule in each row applies to the contract; the reviewer confirms that before asking for a correction.
| Scenario | What the payroll shows | Rule that applies | The numbers | What to do |
|---|---|---|---|---|
| Drywall hanger also cleans up | 8 hours: 6 framing, 2 cleanup, paid the laborer rate for the 2 hours | Split rates are allowed only if time records show the hours in each classification | With records: 6 × $45.28 + 2 × $9.75 = $291.18. Without records the whole day is at the carpenter rate: 8 × $45.28 = $362.24. Gap $71.06 | Keep daily time records by classification, or pay the higher rate |
| “Apprentice” who isn't registered | 32 hours as an electrician apprentice at 60%: $29.61 | Apprentice rates apply only to apprentices in a registered program; otherwise the journeyworker rate applies | ($49.35 − $29.61) × 32 = $631.68 in base pay, plus any fringe difference | Ask for the registration; if there isn't one, correct to the journeyworker rate |
| Health plan credited only on federal hours | $9,360 a year, divided by 1,000 Davis-Bacon hours = $9.36 an hour | Credit is annualized over all hours worked: 2,080 | Correct credit $4.50; overstated by $4.86 an hour, or $194.40 for a 40-hour week | Recompute the credit and pay the difference in cash |
| Plumber paid all cash, overtime on the full package | 2 overtime hours at 1.5 × $68.91 = $103.37 an hour | Overtime is 1.5 × base + fringe = $92.53 | Overpaid $10.84 an hour, $21.68 for 2 hours. Compliant, but it costs money | Fix the payroll setup so overtime multiplies only the base rate |
| Pipefitter title, plumbing work | 40 hours as pipefitter: $43.40 + $22.11 | The classification follows the work performed | Plumber package $68.91 vs $65.51 paid: $3.40 × 40 = $136.00 | Reclassify the hours and pay the difference |
| Lower-tier sub sends nothing for a week | No payroll received for week ending Friday | Each covered employer submits weekly; a missing week is different from a week with no work | No amount until the payroll or a no-work statement arrives | Ask the agency what it needs for no-work weeks, and record which it is |
Sources: SAM.gov: General Decision Number CO20260001, modification 2 (published 11/05/2026); eCFR: 29 CFR 5.5, contract provisions and related matters; eCFR: 29 CFR 5.25, rate of contribution or cost for fringe benefits
Where each finding shows up on form WH-347
If your payroll uses the WH-347 layout, these are the columns to check for each finding. The current DOL instructions keep the hourly rate, fringe credit and cash in lieu of fringe in separate columns.
| Finding | WH-347 column |
|---|---|
| Classification | Work classification for each worker |
| Base rate | 6A: hourly wage rate |
| Fringe paid to plans | 6B: fringe benefit credit |
| Fringe paid in cash | 6C: cash paid in lieu of fringe |
| Overtime | Daily and weekly overtime hours, paid at time-and-a-half of 6A |
| Project vs all-work pay | 7A: gross earnings on this project; 7B: gross earnings for all work |
Sources: U.S. Department of Labor: Form WH-347 and instructions
What the reviewer does next
Send each finding to the subcontractor with the line, the rate identifier and the question. Collect a corrected payroll or a written explanation, keep the original beside the revision, and record the reviewer's decision before the weekly packet is certified.
Buildalytic's prevailing wage compliance software keeps the governing determination with the job, flags these checks before the reviewer signs and tracks each correction to the week it belongs to. Your authorized team still certifies the payroll; this guide is not legal advice.
Common questions
How do you do certified payroll?
Each week, prepare a payroll for every worker on the covered project showing classification, hours, base rate, fringe benefits, deductions and net pay, then sign the Statement of Compliance. Check classification, base rate, fringe, overtime and any Executive Order minimum before signing, as in the six checks above.
Is this a real payroll?
No. The wage rates come from the published wage determination CO20260001, modification 2 (November 5, 2026). The project, subcontractors, workers and payroll are fictional, built to show the checks.
How do you calculate prevailing wage fringe benefits?
Take the fringe listed for the classification, subtract the hourly credit for bona fide benefits (annual plan contributions divided by all hours worked in the year), and pay any remainder in cash. Overtime multiplies only the base rate.
Can extra fringe make up for a low base rate?
A contractor may meet the total of base rate plus fringe through any combination of cash and bona fide benefits, which is why a worker is checked on the total package. Overtime is still computed on the base rate.
Do apprentices get the journeyworker rate?
Only apprentices registered in a registered apprenticeship program may be paid apprentice rates, within the program's ratio. Anyone else is paid the journeyworker rate for the work performed.
Is form WH-347 required?
No. WH-347 is the optional federal format. A payroll in another layout is acceptable if it contains the same information and the signed Statement of Compliance. State programs such as California DIR and Oregon BOLI have their own requirements.
Which wage determination applies to my project?
The one incorporated in the contract, including its modification number. Confirm it with the contracting agency rather than using the newest published version.
Sources and editorial notes
- SAM.gov: General Decision Number CO20260001, modification 2 (published 11/05/2026)
- eCFR: 29 CFR 5.5, contract provisions and related matters
- U.S. Department of Labor: Government contracts
- Buildalytic: Prevailing wage compliance software
- eCFR: 29 CFR 5.25, rate of contribution or cost for fringe benefits
- U.S. Department of Labor: Form WH-347 and instructions
Prepared with AI assistance. Reference date: 2026-11-11. Worked examples are illustrative and are not customer results. Product details can change; confirm the current scope and terms before rollout.
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