Who needs a WH-38 form?
This form is used by contractors to report their payrolls on public works projects. This form has not been approved by the US Department of Labour, but it meets all the requirements of the federal Davis-Bacon Act.
What is the WH-38 form for?
This form is a payroll certified statement which reports the contractor’s payrolls. The contractor signs the report and certifies the accuracy of the information provided in it, including the payment of all the fringe benefits. The data provided are used to determine whether the wages and fringe benefits paid are sufficient to meet prevailing wage rate requirements.
What documents must accompany the WH-38 form?
There is no need to attach other forms to the WH-38 form.
When is the WH-38 form due?
The contractor has to submit the form with each weekly payroll report.
What information should be provided in the WH-38 form?
The form consists of 2 parts: the payroll report and the certified statement
The contractor has to add the following information:
- Contractor’s business name, phone number, street and mailing address
- Project number
- CCB Registration Number
- Type of work
- Location and country of the project
- The term of the contract
- Public Contracting Agency name
- Contract amount
The contractor also must fill out the schedule with the following columns: name, address and employee’s ID; classification; hours worked each day of the week; total hours; hourly base rate; hourly fringe benefit amounts paid as wage; gross amount; itemized deductions, FICA, FED,STATE; net wages paid; hourly fringe benefits paid to benefits party, plan, fund or program.
The certified statement must be signed and dated by the signatory party.
What do I do with the form after its completion?
The signed payroll and certified statement is to be submitted to the public agency associated with the project.