DIR certified payroll: what California requires

DIR certified payroll is California’s requirement that contractors and subcontractors on most public works projects send payroll records directly to the Labor Commissioner through the Department of Industrial Relations website. Records go in electronically at least every 30 days while work is performed, and within 30 days after the last day of work.

If you have only filed federal reports, this is a separate system with its own account, schedule and format. This guide covers who files, what you need first, what a submission contains and how it differs from a federal WH-347. For the federal basics, see what is certified payroll.

Who has to file certified payroll with DIR?

Public works in California generally means construction, alteration, demolition, installation or repair work done under contract and paid for in whole or in part out of public funds (Labor Code 1720). Contractors and subcontractors on those projects must furnish their records to the Labor Commissioner (Labor Code 1771.4). Each company files its own payroll. The prime does not file for you.

DIR’s FAQ on certified payroll reporting lists these exemptions:

Small projects, meaning no more than $25,000 for new construction, alteration, installation, demolition or repair, or $15,000 for maintenance. DIR says the amount is for the whole contract between the awarding body and the prime, not for your subcontract (DIR public works FAQ).
Projects monitored by certain legacy labor compliance programs (Caltrans, the City of Los Angeles, Los Angeles Unified School District and the County of Sacramento).
Projects covered by a qualifying project labor agreement.

Exempt from filing does not mean exempt from keeping records. On small projects, the same FAQ says contractors must still maintain certified payroll records on a continuous basis and give them to the Labor Commissioner’s Office on request. Check DIR’s current exemptions before you rely on any of these.

Federal money does not always take a job out of the state system. DIR says federally funded or assisted projects carried out by California awarding bodies are subject to state prevailing wage law, including registration, certified payroll and California’s rates when they exceed the Davis-Bacon rates. Projects awarded by and under the complete control of the federal government are not (DIR public works FAQ). See state prevailing wage vs Davis-Bacon.

What do I need before I can submit?

Contractor registration. A contractor must be registered with DIR to bid on, be listed on a bid for, or work on a covered public works contract, except on the small projects above (Labor Code 1725.5). Renewal is due by July 1 each year, and subcontractors must be registered too.
A registered project. The awarding body notifies DIR of the contract, using the PWC-100, within 30 days of the award and no later than the first day a contractor has workers on the job (Labor Code 1773.3). That gives the project a DIR Project ID, often called the PWC-100 number, which you use to find the project when you report.
An account. You submit through DIR’s Public Works Website Services.

If the project is not registered, DIR says to ask the awarding body to register it, and to contact DIR at [email protected] if it still has not.

How often must California certified payroll be submitted?

At least monthly, or more often if your contract with the awarding body says so. “Monthly” here means at least once every 30 days while work is performed on the project, and within 30 days after the final day of work (Labor Code 1771.4). DIR calls weekly submission, or one at the end of each payroll period, the best practice, and it matches how your payroll already runs.

What goes in a DIR certified payroll submission?

Under Labor Code 1776, the record shows, for each journeyman, apprentice, worker or other employee on the public work:

Name, address and Social Security number.
Work classification.
Straight time and overtime hours worked each day and week.
The actual per diem wages paid.

Each record also carries a written declaration under penalty of perjury that the information is true and correct and that the employer complied with Labor Code sections 1771, 1811 and 1815, the prevailing wage and hours rules.

DIR’s sample XML file shows what else the format holds: contractor details and registration number, the Project ID, the payroll number and week ending date, hours split into straight time, overtime and double time, hourly rates, gross pay for this project and for all work, deductions and contributions listed by type, and net pay. You can enter records in DIR’s online form or upload XML files.

Some practical points from DIR’s FAQ:

Submitted records cannot be edited or deleted. To fix an error, submit an amended record for the same pay period, and only the employees who changed need to be re-sent.
If you submit for a period with no work by mistake, you can file a Statement of Non-Performance for it.
Save the PDF on the confirmation page. After you close it, the unredacted version is no longer available.
Public copies are redacted to remove names, addresses, phone numbers and Social Security numbers.

How is it different from a federal WH-347?

	Federal (WH-347)	California (DIR)
Goes to	The agency, or the owner or sponsor that keeps the records. The prime submits subcontractors’ reports	The Labor Commissioner, by each contractor, on DIR’s website
Format	The WH-347 or any format with the same information	DIR’s online form or XML upload
Schedule	Weekly	At least every 30 days, or sooner if the contract says
Personal data	No full Social Security numbers or home addresses on the weekly report	Name, address and Social Security number in the record, redacted in public copies
Certification	Signed Statement of Compliance	Declaration under penalty of perjury
Overtime	Over 40 hours a week on contracts subject to the federal overtime law	Over 8 hours a day and 40 a week, at 1.5 times the basic rate at minimum
Rates	DOL wage determination on SAM.gov	Prevailing wage set by the Director of DIR

Sources: 29 CFR 5.5, Labor Code 1815 and DIR’s prevailing wage page.

The reports do not stand in for each other. DIR says that sending certified payroll to a union, the prime, the awarding body or a labor compliance program does not satisfy the requirement to file with DIR. The federal rule has its own channel too, covered in the certified payroll form with a worked example.

How do apprentices work on California public works?

Apprentices go on the payroll record like any other employee. Beyond that, DIR says public works contracts of $30,000 or more carry an obligation to hire apprentices, unless the craft does not require them under the prevailing wage determination. The duty applies to every contractor and subcontractor on the project, even if their part is under $30,000. Contractors submit contract award information on the DAS 140 form, request apprentices on the DAS 142 form at least three business days ahead, make training fund contributions at the amount in the prevailing wage rate, and employ one hour of apprentice work for every five hours by journeyman-level workers (DIR apprenticeship requirements). Federal rules differ, so check both sets.

What are the penalties for getting it wrong?

Late or missing electronic records. $100 per day of violation, up to $5,000 per project. The Labor Commissioner cannot levy it until 14 days after the due date (Labor Code 1771.4).
Not producing records on request. After a written request you have 10 days. After that the penalty is $100 for each calendar day, for each worker, and it can be withheld from progress payments (Labor Code 1776).
Underpaying prevailing wage. Up to $200 per calendar day for each underpaid worker, plus the wage difference (Labor Code 1775).
Broader enforcement. DIR lists restitution with interest and liquidated damages, penalties, debarment of up to three years and criminal prosecution, with contractors and subcontractors jointly liable for money due (DIR enforcement).

Working without a current registration has its own penalties. See DIR’s registration page for the current amounts.

How do I keep one payroll feeding both reports?

If a job needs both a federal and a California report, build both from the same data instead of retyping:

Keep one record per worker per project: ID, classification, hours by day, rate, fringe, gross, deductions and work on other jobs.
Record for each project which laws apply, which determinations, where each report goes and when.
Keep a classification crosswalk between the federal determination and the DIR determination.
Track straight time, overtime and double time separately from the start, since DIR’s format has a field for each.
Reconcile hours and gross pay across both reports and back to the payroll register.
Save every confirmation, and fix mistakes with amended records instead of overwriting.

Frequently asked questions

Is there a DIR certified payroll form PDF? DIR hosts a paper Public Works Payroll Reporting Form (A-1-131), and Labor Code 1776(c) says records not filed with the Labor Commissioner must be on DLSE’s forms or carry the same information. Filing with the Labor Commissioner itself goes through DIR’s online system, not by PDF.

Can I file every week instead of every 30 days? Yes. The law sets a minimum frequency, and DIR calls weekly or per payroll period the best practice. Your contract can also require more frequent filing.

I already send certified payroll to the awarding body. Do I still file with DIR? Yes. Sending it to the awarding body, the prime or a union does not replace the DIR filing.

What if my project is not registered with DIR? Ask the awarding body to register it with the PWC-100. If it does not, contact DIR at [email protected].

Where Payrung fits

Payrung is being built to take the payroll export you already run and produce the federal WH-347 and state formats like California’s from it, flagging classification and fringe mismatches before you submit. If you would like early access, join the waitlist.

This guide is general information, not legal or payroll advice. California requirements change and vary by project, so check DIR’s current instructions and confirm with your awarding body or a qualified advisor.