Certified payroll in California

The short version

How to file certified payroll in California

1. Register as a public works contractor with DIR before you bid or work [DIR]. Registration is $400 for one fiscal year (July 1 to June 30), $800 for two or $1,200 for three.
2. File certified payroll records "directly to the Labor Commissioner" at least monthly, "in an electronic format, in the manner prescribed by the Labor Commissioner, on the department's internet website" [Lab. Code 1771.4]. "Monthly" means at least once every 30 days while work is performed and within 30 days after the final day of work.
3. Use DIR's online form or upload XML files built to DIR's CPR XML schema (version 1.3) [DIR eCPR].
4. Keep giving the awarding body or prime what your contract asks for too. Payroll records requested by a worker, the awarding body or DIR must be provided within 10 days of a written request [Lab. Code 1776].

What goes on it

California's payroll record is broader than the federal WH-347. Section 1776 requires each worker's name, address, Social Security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid, verified under penalty of perjury [Lab. Code 1776].

DIR's form A-1-131 with the Statement of Employer Payments (DLSE PW26) is "presumptive compliance" with the content rules [8 CCR 16461]. The eCPR system collects the same information electronically.

Overtime

Public works hours over 8 in a day or 40 in a week must be paid at not less than 1.5 times the basic rate [Lab. Code 1815]. Many California determinations also set Saturday, Sunday and holiday rates; check the determination for each craft.

Apprentices

Public works contracts of $30,000 or more carry apprentice obligations [DIR]. Before work starts, send contract award information to the apprenticeship committees (form DAS 140), request apprentices (DAS 142), and contribute training funds.

The ratio is at least 1 hour of apprentice work for every 5 hours of journeyman work [Lab. Code 1777.5].

Penalties for late or wrong payrolls

• Late or missing eCPR: $100 per day, up to $5,000 per project, starting 14 days after the deadline [Lab. Code 1771.4].
• Not providing payroll records within 10 days of a request: $100 per calendar day per worker [Lab. Code 1776].
• Paying under the prevailing wage: a penalty of up to $200 per day per worker, plus the wages owed [Lab. Code 1775].
• Overtime violations: $25 per worker per day [Lab. Code 1813].

Contractor registration

Contractors and subcontractors must be registered with DIR to bid on, be listed on, or work on a public works project [Lab. Code 1725.5]. Registration is not required on construction projects of $25,000 or less or maintenance projects of $15,000 or less.

What changed recently

• Section 1773.1 was amended effective January 1, 2026: exemptions from the fringe annualization requirement that DIR issued before January 1, 2026 are revoked [Lab. Code 1773.1].

Federal projects in California

A California project paid partly with federal money can be covered by Davis-Bacon and by California's prevailing wage law at the same time. Then you meet both: the federal WH-347 to your prime or agency, and eCPR to the Labor Commissioner. Your contract lists the wage determinations that apply; if federal and state rates differ, ask the awarding body how they want them applied before your first payroll.

For the federal side, see how to fill out the WH-347 and the California Davis-Bacon rates by county.

Forms and official links

• DIR certified payroll reporting (eCPR)
• eCPR XML guideline (PDF)
• DAS 140, public works contract award information (PDF)
• DAS 142, request for dispatch of an apprentice (PDF)
• Public works contractor registration