Federally funded or assisted construction contracts covered by the Davis-Bacon and Related Acts require contractors and subcontractors to pay at least locally prevailing wages and fringe benefits. They must submit weekly certified payroll reports, often using the Department of Labor's optional Form WH-347 or an equivalent format, with a signed statement of compliance.
Many states have their own prevailing wage laws and reporting rules for state and local projects. Errors or late submissions can delay payment or trigger penalties, so certified payroll is usually tied closely to timekeeping and job costing.