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CAC2 training fund contributions: hours, rates and payment records
Training fund contributions need a calculation and payment trail distinct from apprentice dispatch paperwork. Start with the wage determination, then reconcile craft hours, contribution rates and the recipient.
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General information, not legal or tax advice.
Identify the apprenticeable craft and training rate
DIR’s manual ties contributions for journeypersons and apprentices in apprenticeable crafts to the hourly training rate on the determination. The determination marks those crafts with a # symbol. Preserve the applicable determination with the job’s hours so the contribution calculation can be reviewed.
Sources: DIR Labor Commissioner Public Works Manual (October 2023), 3.3.2.2
Keep the contribution separate from cash paid to workers
For apprenticeable crafts, qualifying contributions go to the CAC or an approved program able to supply apprentices to the site. Paying the amount directly to the worker does not satisfy that contribution. Review recipient eligibility and keep training payments distinct from cash fringe payments in the supporting schedule.
Sources: DIR Labor Commissioner Public Works Manual (October 2023), 3.3.2.2; DIR - Public Works Apprentices
Reconcile the monthly CAC2 amount
The CAC2 form states contributions are due on the 15th of each month and that no zero-amount form is needed for a month without work. Its fields include the covered period, jobsite, project details and hours/rates by craft. Compare those inputs with the payroll detail before printing the payment record.
Sources: DIR DAS - CAC Training Fund Contributions (Form CAC2)
Link payment evidence to the project file
Keep the completed contribution record and payment confirmation with the craft-hour worksheet. Confirm current mailing instructions on the official form page before sending payment. The linked DAS guide covers award notices and apprentice requests; those documents do not replace the contribution calculation and receipt.
Sources: DIR DAS - CAC Training Fund Contributions (Form CAC2)
Sources: identify the apprenticeable craft and training rate
Continue with dAS 140 and DAS 142 apprentice forms
Reconcile training contributions by craft
Tidwell helps organize project time, classifications and benefit records and prepare certified payroll reports from the information you provide. Bring the contract instructions and outstanding reporting questions.