TDHCA Tutorial Davis Bacon Compliance: DBRA Certified Payroll Form (WH 347)

Transcription

1 TDHCA Tutorial Davis Bacon Compliance: DBRA Certified Payroll Form (WH 347) Presented by: Carmen A. Roldan, TDHCA Labor Standards Specialist Based on: Payroll certification tool required by TDHCA and published by the United States Department of Labor, Wage and Hour Division DBRA Certified Payroll Form (WH 347) Official document available through: Official instructions for (WH 347): Responsibility for completing and submitting the Payroll Form belongs to the Contractor or Subcontractor. Check the box at the top to indicate which status applies to the company completing the form. All Subcontractors (including 1099 Employees) should submit one of the following proof of ownership documents with the first payroll. W 9 Form Tax Identification License from the City Texas Department of Insurance Division of Workers Compensation Address Primary business address for your company. Payroll Number Articles of Incorporation filed with the Secretary of State Doing Business As (DBA) acknowledgement from County Clerk Number each weekly Payroll report sequentially. Begin the sequence with initial or payroll #1. Submit payrolls weekly and without interruption, through the end of the contract. When a week involves no work to report, the contractor must still submit a payroll form indicating that no work was performed (e.g.: No Work Week Payroll No. 5). Alternatively a contractor may notify the Prime and/or Contracting Agency to expect a break for an extended period (i.e. completing plumbing work after framing). The notice should specify the date expected to return and the payroll must continue sequential number order when work begins again. For Week Ending Enter the numerical date (MM/DD/YYYY) that ends the workweek of this payroll report. Please match with the end dates in Column (4) and Statement of Compliance. Project & Location Give project County, name, and property address. Project or Contract Number TDHCA Contract number and Federal program that provides funds for it: HOME, TCAP, NSP Page 1 of 5 Updated: Friday, March 16, 2012

2 Column (1): Name and Individual Identifying Number of Worker. Name each employee and only the last 4 digits of their Social Security number for each payroll. An employee s full Social Security number, cell phone number, and address should appear only on the confidential Worker Information Sheet, kept in a secure file. Column (2): Number of Withholding Exemptions This reminds the employer how many exemptions each employee claims; this is not a requirement of DOL Regulations, Part 3 and 5. Column (3): Work Classification, List classification that describes work performed by each laborer or mechanic. Use classification and minimum wage schedule established in contract specifications or minimum hourly pay required under applicable DOL General Wage Determination. Use exact classification found on Department of Labor General Wage Determination. Classification names might include the following: Carpenter Electrician Plumber Roofer HVAC Mechanic Additional Classification: If the Project needs a worker classification not already listed on the General Wage Determination schedule, the contractor must submit HUD 4230(a) to TDHCA for conditional approval of the additional classification and final approval determination by DOL. Multiple Classifications: When an employee performs work under different classifications, list each classification separately on the same payroll. Apprentice and/or Trainees: Must be registered in bona fide program approved by the US Department of Labor, Bureau of Apprenticeship & Training (BAT). Contractor must attach a copy of the BAT certificate to first payroll where apprentice or trainee appears. Column (4): DAY AND DATE, HOURS WORKED EACH DAY Specify the seven (7) day work week. Identify a work week schedule on the 1st payroll and do not change it. If the company lists Tuesday Monday, this 7 day workweek must continue throughout the construction period. Name and ID Classification OT. or ST. Tues Wed Thu Fri Sat Sun Mon Total 3/13 3/14 3/15 3/16 3/17 3/18 3/19 JOHN SMITH 0001 Carpenter O S 6 hrs 2 hrs 4 hrs 8 hrs 6 hrs DAY & DATE must match For Week Ending entered on the top section. List only hours worked on this Project for the week reported. OT or ST: O = overtime and S = straight time. 26 hrs Straight time refers to hours worked up to 40 hours during the designated 7 day work week. Overtime refers to hours worked in excess of 40 hours during the designated 7 day work week. Page 2 of 5 Updated: April 4, 2012

3 Column (5): Total Hours Worked Count all hours worked for this Project. Keep overtime and straight time separate to simplify calculations. Column 6: Rate of Pay for each Employee: S (Straight Time) for each worker, list actual (contracted) hourly rate paid to employee plus fringe rate or cash in lieu of fringe benefits if applicable. O (Overtime) for each worker, list basic hourly rate ( 1.5) paid to employee plus fringe rate or cash in lieu of fringe benefits. Fringe Benefits apply at one rate to all hours worked. Example of Overtime and Fringe Benefit calculations Base hourly pay rate for HVAC worker: $ (Fringe benefit: $0.29) = $15.29 Overtime Rate: ( = $22.50) + (fringe $0.29) = $ total hours worked = (40 hours straight time $15.29) + (4 overtime hours + fringe $22.79) = $ $91.16 = $ Alternative Calculation: ST (40 $15) = $600 OT + (4 $22.50) = $90 FB + (44 $0.29) = $12.76 Total week s Pay =$ Note: If employer elects to pay the required fringe amount in actual benefits, company should place these funds in a separate ESCROW account for easy matching to fringe eligible hours worked. Column 7: Gross Amount Earned (Including Fringe Benefits) Top Portion reflects gross amount for this Federally assisted project. Bottom Portion shows total gross amount earned by the individual during the seven day workweek. This should include pay earned on other projects as well as the one reported on this form. If the employee worked only at this Project during the report week, the top and bottom amounts should match. Column 8: Deductions Five sub columns are provided to list deductions. If deductions exceed five types, list the first four and summarize the remaining deductions in Other column. Enter the total of all five Deductions sub columns in the Total Deductions sub column. Describe deductions on the Statement of Compliance (page 2 of form WH347). Identify each deduction and amount deducted weekly. All deductions must comply with the Copeland Act Regulations, 29 CFR Part 3. Calculate deductions based on gross weekly pay amount. If an individual worked on other jobs in addition to this project, show actual deductions from his/her weekly gross wage, and indicate that deductions are based on his gross wages. Page 3 of 5 Updated: April 4, 2012

4 All Voluntary Deductions must be authorized by the employee indicating that he/she approves the deduction, the amount withdrawn and the frequency (weekly, biweekly, etc). Submit authorization with first payroll where deduction appears and on a separate document. Deductions may include costs for uniforms, but only for the cost of cleaning. TDHCA guidelines do not permit employers to charge the purchase or rental of uniforms to employees unless mandated by the trade union or OSHA. Column 9: Net Wages Paid For Week = Gross Amount (minus) Total Deductions Statement of Compliance (page 2 of form) Required by Regulations, Parts 3 and 5 (1) Contractor or Subcontractor: Name of Company Building or Work: Project Name and/or address Payroll Period: (Must match work week in Column 4 of Certified Payroll WH 347) Additional Lines: (describe any deductions not adequately described in item 8, page 1) (2) Affidavit of completeness and applicability with wage determination. (3) Affidavit of apprentice registration and compliance with DOL BAT and State rules. (4) Fringe Benefit explanation affidavit (a) WHERE FRINGE BENEFITS ARE PAID TO APPROVED PLANS, FUNDS, OR PROGRAMS Mark this box if fringe benefits (required by the applicable General Wage Determination or Union agreement) have been or will be made to appropriate programs for the benefit of such employees, except as noted in section 4(c) that follows. Employer should place these funds in separate ESCROW account for easy matching to fringe hours worked. (b) WHERE FRINGE BENEFITS ARE PAID IN CASH Mark this box if each employee has been paid, as indicated on the payroll, an amount not less than the sum of the applicable basic hourly wage rate plus the amount of the required fringe benefits (required by the applicable General Wage Determination or Union agreement); except as noted in section (4)(c). Cash payment of fringe benefit is easier to track than actual fringe benefit appropriation. (c) EXCEPTIONS Any employer who pays into approved plans, funds, or programs in amounts less than the wage determination requires must pay the deficiency directly to the covered worker as cash in lieu of fringe benefits. Enter any exceptions to section 4(a) or 4(b) in section 4(c). Enter the employee s craft in the EXCEPTION column, and enter in the EXPLANATION column the hourly amount paid each worker as cash in lieu of fringe benefits and the hourly amount paid to plans, funds, or programs as fringe benefits. The contractor must pay the full predetermined wage rate plus cash in lieu of fringe benefits as shown in section 4(c) to each such individual for all Page 4 of 5 Updated: April 4, 2012

5 hours worked (unless otherwise provided by applicable wage determination) on the Federal or Federally assisted project. Enter the rate paid and amount of cash paid in lieu of fringe benefits per hour in column 6 on the payroll. Name and Title An owner or partner must sign payrolls in blue ink (to distinguish original from copy). Owner of company may appoint an authorized individual to sign on his/her behalf as long as there is an authorization statement signed by owner and employee on file. Attach signature authorization to the first payroll, in which authorized employee s name appears. REVISED PAYROLLS If Contractor must revise a payroll, a new submission must indicate the appropriate changes and the payroll week number affected. Labeling Example: Payroll No. 3 (Revised) Summary of Documents to Submit With First Payroll Worker Employee List (must include) Full Name Address Phone Number (optional) Full Social Security Number If a new employee is hired later on, submit his information with his first payroll. All Subcontractors should submit proof of ownership (example) W 9 Form Tax Id License from the City Texas Department of Insurance Division of Workers Compensation Articles of Incorporation filed with the state County Clerk (Doing Business As) Payroll Deduction Authorization Form (example) Health Insurance 401k Child Support Uniforms (only when eligible) Payroll Advances Life Insurance Page 5 of 5 Updated: April 4, 2012