CHAPTER 408

PAYROLLS, STATEMENTS, LABOR SUMMARIES

AND OTHER RECORDS

408-1 Weekly Payrolls: Contractors and each subcontractor, (whether or not approved by the State highway department as subcontractors pursuant to the provisions of 23 CFR 1.21), are required to file a certified copy of each weekly payroll with the State resident engineer for transmission to the State highway department. The State highway department shall retain such copies for a period of 3 years after Federal Highway Administration final payment of the project, and shall make such copies available at the request of the Federal Highway Administration or the Secretary of Labor at any time during such period.

408-1.1

Form and Content: There is no mandatory format
for contractor, or subcontractor, payrolls.
Consult the Manual index for the payroll form
promulgated by the Department of Labor for
voluntary use of contractors and subcontractors
on Federal or federally assisted construction
contracts subject to the Davis-Bacon and related
acts. However, all payrolls must contain the
following information:

(a) The employee's full name, address and social security number

(1) The employee's full name and social
security number need only appear on
the first payroll on which i name
appears.

(2) The employee's address need be shown only on the first submitted payroll on which his name appears, unless a change of address necessitates an additional submittal to reflect the

new address.

408-1.1 Continued

408-1.2

408-1.3

(b)

(c)

(a)

The employee's classification (or classifi-
cations);

The employee's hourly wage rate (or rates);
and, where applicable, his overtime hourly
wage rate (or rates);

The daily and weekly hours worked in each
classification, including actual overtime
hours worked (not adjusted);

(e) The itemized deductions made;

( f ) The net wages paid.

Supplemental Data: When space on the payroll form
is limited, supplemental data may be submitted
as an attachment to the payroll form. For
instance, the Solicitor of Labor has approved
the submittal of employee addresses on separate
sheets attached to the payroll.

Combining Deductions: The objective of specifying the purpose of a deduction, and the amount withheld, is to assure compliance with the Copeland AntiKickback Act and the Department of Labor Regulations, parts 3 and 5. Therefore, the combining of payroll deductions on the payroll form without proper identification is not permitted unless supplemental data specifying the purpose and amount of each deduction is attached to the payroll when submitted.

The only exception to the above requirement is
the approval of the Solicitor of Labor to
the combining of Federal income tax and social
security tax deductions when these are the only
two deductions involved, as the amount to be
deducted for social security is fixed by statute
and the income tax withholding can be determined
when the employee's Form W-4, which indicates
the number of exemptions, is examined.

408-1.4

408-1.5

408-1.6

Classification Codes: Some contractors desire to
use appropriate codes to replace the classification
names on submitted payrolls. This procedure is
acceptable provided the contractor submits a copy
of the classification code which will be used

on the particular project to the State highway department.
If the same classification code is used on a
subsequent project by the same contractor,
another copy of the classification code must be
submitted to the State for retention in the
files relative to the subsequent project.

Statement of Compliance: The contractor and each
of his subcontractors must submit a weekly
statement of compliance in accordance with the
Copeland Anti-Kickback Act. U.S. Labor Department
Form WH-348 (1-68), or any form with identical
wording, must be used to submit such statement.

Fringe Benefits; Employers must use Labor
Department Form WH-348 (1-68), or any form with
identical wording, to indicate the payment
of the required fringe benefits, either to
approved plans, funds, or programs, or in cash
payments to their employees.

The Fringe Benefits Statement set forth on Labor
Department Form WH-348 (1-68), is designed for
the purpose of reducing the administrative
burden on the employer while affording State
and Public Roads personnel sufficient documen-
tation to insure that the fringe benefit
requirements are being met by direct Federal
and Federal-aid contractors and subcontractors.

The proper use of Form WH-348 (1-68) and the
realization of the benefits to be derived there-
from depend upon a thorough understanding by

408-1.6 Continued

the employer of the fringe benefit requirements
and procedures. Accordingly, emphasis should
be placed upon covering this subject adequately
at all preconstruction conferences or, in lieu
thereof, providing written instructions to all
contractors and subcontractors.

CHAPTER 409

INSPECTION AND ENFORCEMENT

409-1 General: Experience proves the willingness of the
vast majority of highway contractors to fulfill all
contract requirements incident to a project. Similarly, the
diligent enforcement of all contract requirements by the
State highway departments is well established. Therefore,
a desirable climate exists for enlightened enforcement of
the labor standards requirements of these contracts.

CHAPTER 410

PRECONSTRUCTION CONFERENCE

The following outline is suggested in connection with preconstruction conferences held for Federal-aid projects. If no such conference is held, the State shall be required to distribute copies of this outline to the successful

· bidder and his subcontractors.

410-1

Copeland Anti-Kickback Act (40 U.S.C. 276c; 18 U.S.C. 874):

410-1.1 Full wages earned must be paid.

410-1.2

Deductions from wages must be authorized.

410-1.3 Proper records must be kept.

410-1.4 Weekly statements must be submitted by the contractor and all subcontractors for work

performed during the preceding payroll period.

410-2.1

410-2.2

410-2.3

Wages paid to laborers and mechanics must not
be less than the determined hourly wage rates,
including fringe benefits, shown in the mini-
mum wage schedule.

Laborers and mechanics must be properly classi-
fied and paid according to the work actually
performed.

Laborers and mechanics must be paid not less
often than once a week.

410-2.4 The minimum wage schedule and supplements thereto must be posted at the project site. Form PR-809 may be used for this purpose.

410-3 Work Hours and Safety Act of 1962, as amended (40 U.S.C. 327-333; 28 U.S.C. 1499)

410-3.1 8 hours standard workday; 40 hours standard

workweek;

410-3.2 One and one-half times basic rate of pay exclusive of fringe benefit payments for all hours over

410-3.3

410-3.4

410-3.5

8 hours per day or 40 hours per week.

Liable to workers for unpaid wages;

Liable to Federal Government for liquidated
damages at $10 per day per man per violation;

Subject to withholdings for unpaid wages and
liquidated damages;

410-3.6 Comptroller General authorized to make payment to workers for overtime pay directly from withholdings;