Why it matters
The bookkeeper usually builds the report, and the signer certifies it under 18 U.S.C. 1001, so errors can reach the owner personally. Payrolls are due within 7 days after the regular pay date, fringe benefits must be paid on overtime hours too, and violations can lead to three-year debarment from future contracts. Keep the records for 3 years after the prime contract work is complete.
Example
A subcontractor on a federal job pays a carpenter a $34.00 basic rate plus $21.00 in fringe benefits, a $55.00 total prevailing wage. In a 44-hour week the 4 overtime hours are reported at $72.00 an hour. The firm lists the worker by last four Social Security digits, attaches the signed Statement of Compliance and files within 7 days.
Related terms
Questions about Certified payroll
Do I have to use Form WH-347?
No. The regulation lets contractors submit on Optional Form WH-347 or on another format. Any substitute still has to carry the same information and the Statement of Compliance wording, so most firms use the form or software that reproduces it.
Can a scanned or typed signature satisfy the Statement of Compliance?
The Department of Labor says the signature must be an original handwritten one or a legally valid electronic signature that verifies the signer's identity. Photocopies, faxes and scans of a signed statement do not satisfy the requirement.