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Certified Payroll & Davis-Bacon Compliance for Public Works

Federal Davis-Bacon and state prevailing wage laws require certified payroll filings on public projects. Here's the compliance framework.

By Aparna Devalla, CPA3 min · 5 slidesUpdated June 15, 2026

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What Davis-Bacon Requires

  • Davis-Bacon Act (1931): federal law requiring contractors on federally-funded construction over $2,000 to pay prevailing wages.
  • Prevailing wage rates set by DOL by trade, by county. Updated periodically.
  • Certified payroll required: weekly filing (Form WH-347) for each project, listing all workers, hours, and wages.
  • State equivalents: California (Labor Code §1771+), New York, Massachusetts, and others have similar laws, often broader than Davis-Bacon.

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Educational content, not tax, legal, or accounting advice. Confirm with a CPA before acting.

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