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A certified payroll example without invented wage rates
A sample is most useful when it shows where the information comes from. This fictional crew walkthrough follows the kinds of fields in DIR’s sample file without supplying wage rates that could be mistaken for a real determination.
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General information, not legal or tax advice.
Set up the fictional project header
Imagine a contractor preparing a report for a crew working on a public building. DIR’s sample includes contractor name, license, registration and FEIN fields, along with awarding body, project name and project ID. Populate those fields from the actual contract and registration records when preparing a real report.
Trace each crew member to daily time
For a fictional journeyworker who changes tasks during the week, start with the time record and the work classification. DIR’s sample separates daily straight time, overtime and double time, with total hours and corresponding rates. Use the supplied project classification and applicable determination; this example assigns no wage amounts.
Distinguish project earnings from all work
The sample contains gross earnings for the project and for all work, plus deductions and net wages paid for the week. Compare each total with the payroll register. A worker appearing on another job during the same pay period is a reason to investigate the allocation, not to repeat the full gross amount on every project.
Attach the benefit detail to the worker
DIR’s sample includes fringe categories such as health and welfare, pension, vacation and holiday, and training. Gather the contribution records supporting the worker’s entries. Keep questions about missing benefit detail separate from arithmetic differences in the paycheck.
Choose the actual reporting destination
DIR accepts online entry and XML upload. Federal WH-347 instructions use their own field definitions and prohibit full Social Security numbers on that form. Do not assume the identifying-information convention for a federal report also describes every DIR field. Follow the instructions for the destination you are using.
Sources: California DIR, Certified Payroll Reporting page; U.S. DOL WHD, Form WH-347 page
Sources: a sample payroll walkthrough
Turn crew records into a reviewable report
Tidwell prepares certified payroll from your project instructions, classifications, rates and underlying payroll records.