FAR 52.222-8—Payrolls and Basic Records.
Plain-English Summary
FAR 52.222-8, Payrolls and Basic Records, is the Davis-Bacon Act recordkeeping and payroll-submission clause used in construction contracts subject to prevailing wage requirements. It covers what payroll and labor records must be kept, how long they must be retained, what information those records must contain, how fringe benefits and bona fide benefit plans must be documented, and what special records are required for apprentices and trainees. It also requires weekly certified payroll submissions, explains the use of Optional Form WH-347, limits the personal information that must be sent weekly, and places responsibility on the prime contractor to collect subcontractor payrolls. The clause further requires records to be made available for inspection and employee interviews, and it authorizes payment suspension and possible debarment for failure to comply. In practice, this clause is a core compliance tool for prevailing wage enforcement: it lets the contracting officer and the Department of Labor verify that workers were properly classified and paid, that fringe benefits were properly credited, and that the contractor’s payroll certifications are accurate and complete.
Key Rules
Maintain payroll records
The contractor must keep payrolls and related basic records for all laborers and mechanics working at the site of the work during the job and for 3 years after completion. The records must include each worker’s name, address, social security number, classification, hourly wage rate, fringe benefit or cash equivalent rate, daily and weekly hours, deductions, and actual wages paid.
Document fringe benefits
If wages include costs reasonably anticipated for bona fide fringe benefits, the contractor must keep records showing the benefit commitment is enforceable, financially responsible, and communicated in writing to affected workers. The contractor must also keep records of the anticipated or actual cost of providing those benefits.
Keep apprentice and trainee records
Contractors using apprentices or trainees under approved programs must maintain written evidence of program registration, apprentice or trainee registration, and the applicable ratios and wage rates required by the program. This documentation supports lawful use of lower apprentice or trainee wage rates.
Submit weekly certified payrolls
For each week in which contract work is performed, the contractor must submit a copy of all payrolls to the contracting officer. The submission must be accurate and complete, but weekly transmittals do not need full social security numbers or home addresses; an identifying number such as the last four digits of the SSN is sufficient.
Prime contractor is accountable
The prime contractor is responsible for ensuring that payroll copies are submitted for all subcontractors. The prime may require subcontractors to provide full addresses and social security numbers for the prime’s own records, but those full identifiers do not have to be sent weekly to the contracting officer.
Include a statement of compliance
Each weekly payroll must be accompanied by a signed Statement of Compliance certifying that the payroll is correct and complete, that workers were paid in full without improper rebates or deductions, and that each worker received at least the applicable wage rates and fringe benefits. A properly executed Optional Form WH-347 certification satisfies this requirement.
False certifications carry penalties
Falsifying any certification under the clause may lead to civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729. The clause therefore makes the weekly certification a serious legal representation, not just an administrative formality.
Allow inspection and interviews
The contractor or subcontractor must make required records available for inspection, copying, or transcription by the contracting officer, authorized representatives, or the Department of Labor. They must also permit employee interviews during working hours on the job site.
Noncompliance can stop payment
If required records are not submitted or made available, the contracting officer may, after written notice, take action to suspend further payments. Failure to provide records upon request can also be grounds for debarment under 29 CFR 5.12.
Responsibilities
Contractor
Maintain complete payroll and basic records for covered laborers and mechanics; preserve them for 3 years after the work; submit weekly payrolls for each week work is performed; include a signed Statement of Compliance; ensure payrolls are accurate and complete; make records available for inspection and employee interviews; and respond to requests for records from the contracting officer or Department of Labor.
Prime Contractor
Submit weekly payroll copies for itself and all subcontractors; ensure subcontractor payrolls are collected and transmitted; may require subcontractors to provide full addresses and social security numbers for the prime’s internal records; and remain accountable for subcontractor payroll submission compliance.
Subcontractor
Maintain required payroll and basic records for its covered workers; submit weekly payrolls through the prime contractor as required; sign the Statement of Compliance for its own payrolls; and make records available for inspection and interviews when requested.
Contracting Officer
Receive and review weekly payroll submissions; request records as needed; inspect, copy, or transcribe records through authorized representatives; interview employees during working hours; and, after written notice, suspend further payments if required records are not submitted or made available.
Department of Labor
Inspect, copy, or transcribe required records; interview employees during working hours; and pursue enforcement actions, including possible debarment, when payroll or recordkeeping requirements are not met.
Workers
No affirmative compliance duty is imposed by this clause, but workers may be interviewed during working hours on the job site as part of compliance verification.
Practical Implications
Weekly certified payrolls are a recurring compliance obligation, not a one-time startup task, so contractors need a reliable process for collecting timekeeping, wage, and fringe benefit data every week.
The biggest mistakes are misclassifying workers, omitting fringe benefit documentation, failing to collect subcontractor payrolls, and submitting payrolls without a valid Statement of Compliance.
Contractors should protect personal data carefully: full SSNs and home addresses stay in the underlying records, but weekly submissions should use only an identifying number.
Because the clause authorizes payment suspension and debarment exposure, missing records can quickly become a cash-flow and eligibility problem, not just a paperwork issue.
Contractors using apprentices or trainees should keep program approvals and ratio documentation on file before work begins, since unsupported apprentice rates are a common audit finding.
Official Regulatory Text
As prescribed in 22.407 (a) , insert the following clause: Payrolls and Basic Records (Jul 2021) (a) Payrolls and basic records relating thereto shall be maintained by the Contractor during the course of the work and preserved for a period of 3 years thereafter for all laborers and mechanics working at the site of the work. Such records shall contain the name, address, and social security number of each such worker, his or her correct classification, hourly rates of wages paid (including rates of contributions or costs anticipated for bona fide fringe benefits or cash equivalents thereof of the types described in 40 U.S.C. 3141(2)(B) (Construction Wage Rate Requirement statute)), daily and weekly number of hours worked, deductions made, and actual wages paid. Whenever the Secretary of Labor has found, under paragraph (d) of the clause entitled Construction Wage Rate Requirements, that the wages of any laborer or mechanic include the amount of any costs reasonably anticipated in providing benefits under a plan or program described in 40 U.S.C. 3141(2)(B) , the Contractor shall maintain records which show that the commitment to provide such benefits is enforceable, that the plan or program is financially responsible, and that the plan or program has been communicated in writing to the laborers or mechanics affected, and records which show the costs anticipated or the actual cost incurred in providing such benefits. Contractors employing apprentices or trainees under approved programs shall maintain written evidence of the registration of apprenticeship programs and certification of trainee programs, the registration of the apprentices and trainees, and the ratios and wage rates prescribed in the applicable programs. (b) (1) The Contractor shall submit weekly for each week in which any contract work is performed a copy of all payrolls to the Contracting Officer. The payrolls submitted shall set out accurately and completely all of the information required to be maintained under paragraph (a) of this clause, except that full social security numbers and home addresses shall not be included on weekly transmittals. Instead the payrolls shall only need to include an individually identifying number for each employee (e.g., the last four digits of the employee’s social security number). The required weekly payroll information may be submitted in any form desired. Optional Form WH-347 is available for this purpose and may be obtained from the U.S. Department of Labor Wage and Hour Division website at https://www.dol.gov/agencies/whd/forms . The Prime Contractor is responsible for the submission of copies of payrolls by all subcontractors. Contractors and subcontractors shall maintain the full social security number and current address of each covered worker, and shall provide them upon request to the Contracting Officer, the Contractor, or the Wage and Hour Division of the Department of Labor for purposes of an investigation or audit of compliance with prevailing wage requirements. It is not a violation of this section for a Prime Contractor to require a subcontractor to provide addresses and social security numbers to the Prime Contractor for its own records, without weekly submission to the Contracting Officer. (2) Each payroll submitted shall be accompanied by a "Statement of Compliance," signed by the Contractor or subcontractor or his or her agent who pays or supervises the payment of the persons employed under the contract and shall certify- (i) That the payroll for the payroll period contains the information required to be maintained under paragraph (a) of this clause and that such information is correct and complete; (ii) That each laborer or mechanic (including each helper, apprentice, and trainee) employed on the contract during the payroll period has been paid the full weekly wages earned, without rebate, either directly or indirectly, and that no deductions have been made either directly or indirectly from the full wages earned, other than permissible deductions as set forth in the Regulations, 29 CFR Part 3 ; and (iii) That each laborer or mechanic has been paid not less than the applicable wage rates and fringe benefits or cash equivalents for the classification of work performed, as specified in the applicable wage determination incorporated into the contract. (3) The weekly submission of a properly executed certification set forth on the reverse side of Optional Form WH-347 shall satisfy the requirement for submission of the "Statement of Compliance" required by paragraph (b)(2) of this clause. (4) The falsification of any of the certifications in this clause may subject the Contractor or subcontractor to civil or criminal prosecution under Section 1001 of Title 18 and Section 3729 of Title 31 of the United States Code. (c) The Contractor or subcontractor shall make the records required under paragraph (a) of this clause available for inspection, copying, or transcription by the Contracting Officer or authorized representatives of the Contracting Officer or the Department of Labor. The Contractor or subcontractor shall permit the Contracting Officer or representatives of the Contracting Officer or the Department of Labor to interview employees during working hours on the job. If the Contractor or subcontractor fails to submit required records or to make them available, the Contracting Officer may, after written notice to the Contractor, take such action as may be necessary to cause the suspension of any further payment. Furthermore, failure to submit the required records upon request or to make such records available may be grounds for debarment action pursuant to 29 CFR 5.12 . (End of clause)