Certified payroll in New York

The short version

How to file certified payroll in New York

1. Register in NYSDOL's contractor and subcontractor registry before you bid or work [NYSDOL].
2. Get the project's PRC number from the agency or your prime.
3. "Starting December 31, 2025, all contractors and subcontractors ... must electronically provide certified payroll records through the Certified Payroll portal on MPWR" [NYSDOL]. Payroll information must be reported electronically every 30 days [NYSDOL].
4. Each filing needs your FEIN, NYS contractor registration number and the PRC number, plus the payment bond on public improvement projects [NYSDOL]. You can key it in or upload XML built to NYSDOL's XSD.
5. Report "no work" weeks too, and you do not need to back-file payrolls from before 2026 [NYSDOL FAQ].

What goes on it

The electronic filing satisfies the duty to submit payroll transcripts to the department of jurisdiction [Labor Law 220-j]. It must include documentation of each fund that received supplement payments.

NYSDOL accepts the last four digits of the Social Security number on certified payrolls submitted to contracting agencies [NYSDOL].

Article 9 (building service) work is not covered by the MPWR payroll filing, and New York City agency projects use the city's own system [NYSDOL FAQ].

Overtime

Public work is limited to 8 hours a day and 5 days a week except in an extraordinary emergency [Labor Law 220]. "All work in excess of eight hours in a day is overtime," and a 4 x 10 schedule without overtime is not allowed unless NYSDOL grants a dispensation (form PW 30) [NYSDOL FAQ].

Apprentices

Apprentices must be individually registered in a program registered with NYSDOL, and the ratio follows the registered program [Labor Law 220(3-e)]. Trainees, helpers and pre-apprentices must be paid the journeyworker rate [NYSDOL FAQ].

Penalties for late or wrong payrolls

• Late electronic payroll: $100 for each day, starting 14 days after the deadline [Labor Law 220-j]. NYSDOL has said it is not issuing fines for late payrolls for now and will announce before it starts [NYSDOL FAQ].
• Underpayment: interest of up to 16 percent and a civil penalty of up to 25 percent of the amount due [NYSDOL FAQ]. Two willful findings within 6 years bring a 5-year debarment [Labor Law 220-b].

Contractor registration

Since December 30, 2024, contractors and subcontractors on public work and covered private projects must be registered [NYSDOL]. The fee is $200 ($100 for MWBEs), and registration lasts two calendar years [NYSDOL].

What changed recently

• December 30, 2024: contractor registry required [NYSDOL].
• January 1, 2026: electronic certified payroll through MPWR for all public work under Article 8 [NYSDOL FAQ].

Federal projects in New York

A New York project with federal money can be covered by Davis-Bacon and Article 8 at the same time. Then you meet both: the federal weekly certified payroll (WH-347) to your prime or agency, and the MPWR filing to NYSDOL. Your contract lists the wage determination and the PRC schedule that apply.

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

Forms and official links

• NYSDOL electronic payroll (MPWR) instructions
• Electronic payroll FAQ
• Certified payroll XSD
• Public work forms (PW 18.1, PW 30, PW 51 and others)
• Contractor and subcontractor registry