The Oregon Payroll WH-38 form, provided by the Bureau of Labor and Industries, serves as a certified statement for use in ensuring compliance with ORS 279C.845, addressing wage and hour regulations for those involved in public works projects. It is a crucial document designed to detail the payroll practices of both prime contractors and subcontractors, including the recording of employee wages, hours worked, and the classification of work performed. Although it is not officially approved by the U.S. Department of Labor, the form fulfills requirements under both state and federal laws, specifically catering to the state's Public Works Requirement (PWR) law and the federal Davis-Bacon Act.
Navigating the compliance requirements for the Oregon Payroll WH-38 form is critical for both prime contractors and subcontractors engaged in projects within the state. This form, issued by the Bureau of Labor and Industries' Wage and Hour Division, plays a pivotal role in adhering to ORS 279C.845, ensuring that workers are paid correctly in accordance with state and federal laws. It encompasses comprehensive details that need to be accurately filled out, ranging from business and project information to detailed employee wage data, including deductions, net wages, and any fringe benefits paid. Importantly, the form serves as a certified statement by the signatory party, asserting that all employees have been paid their full wages, without unlawful deductions or rebates, and in compliance with the applicable wage rates and job classifications. Additionally, the form addresses requirements by the Davis-Bacon Act for those projects falling under its jurisdiction, specifying how fringe benefits should be handled. Filling out this form correctly and understanding its nuances is not just a matter of regulatory compliance but also a demonstration of commitment to fair labor practices.
BUREAU OF LABOR AND INDUSTRIES
PAYROLL/CERTIFIED STATEMENT FORM WH-38
WAGE AND HOUR DIVISION
FOR USE IN COMPLYING WITH ORS 279C.845*
PRIME CONTRACTOR
SUBCONTRACTOR
PAYROLL NO.________________________
Business Name (DBA):
Phone: (
)
CCB Registration Number:
Project Name:
Project Number:
Type of Work:
Street Address:
Project Location:
Mailing Address:
Project County:
Date Pay Period Began:
Date Pay Period Ended:
THIS SECTION FOR PRIME CONTRACTORS ONLY
THIS SECTION FOR SUBCONTRACTORS ONLY
Public Contracting Agency Name:
Subcontract Amount:
Prime Contractor Business Name (DBA):
Prime Contractor Phone: (
Date Contract Specifications First Advertised for Bid:
Prime Contractor’s CCB Registration Number:
Contract Amount:
Date You Began Work on the Project:
(1)
(2)
(3) DAY AND DATE
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
HOURLY
HOURLY FRINGE
FRINGE
NAME , ADDRESS AND
CLASSIFICATION
GROSS
ITEMIZED
BENEFITS PAID
NAME OF BENEFIT
BENEFIT
EMPLOYEE’S
(INCLUDE GROUP #
TOTAL
AMOUNT
DEDUCTIONS
NET WAGES
TO BENEFIT
PARTY, PLAN,
BASE
AMOUNTS
IDENTIFICATION
AND APPRENTICESHIP
HOURS
EARNED (see
FICA, FED,
PAID
FUND, OR
RATE
PAID AS
NUMBER
STEP IF APPLICABLE)
directions)
STATE, ETC.
PROGRAM
WAGES TO
HOURS WORKED EACH DAY
EMPLOYEE
OT
ST
*Although this form has not been officially approved by the U.S. Department of Labor, it is designed to meet the requirements of both the state PWR law and the federal Davis-Bacon Act.
WH-38 (Rev. 11-09)
THIS FORM CONTINUED ON REVERSE
CERTIFIED STATEMENT
Date:
I,
,
(NAME OF SIGNATORY PARTY)
(TITLE)
do hereby state:
(1) That I pay or supervise the payment of the persons employed by:
(CONTRACTOR, SUBCONTRACTOR OR SURETY)
on the
; that during the payroll period
(BUILDING OR WORK)
commencing on the
day of
, and ending the
day
(MONTH)
(YEAR)
of
, all persons employed on said project have been paid the
full weekly wages earned, that no rebates have been or will be made either directly or indirectly to or on behalf of said
from the full weekly wages earned by any person, and that no deductions have been made either directly or indirectly from the full wages earned by any person, other than permissible deductions as specified in ORS 652.610, and as defined in Regulations, Part 3 (29 CFR Subtitle A), issued by the Secretary of Labor under the Copeland Act, as amended (48 Stat. 948, 63 Stat. 108, 72 Stat. 967; 76 Stat. 357; 40 U.S.C. 276c), and described below:
(2)That any payrolls otherwise under this contract required to be submitted for the above period are correct and complete; that the wage rates for workers contained therein are not less than the applicable wage rates contained in any wage determination incorporated into the contract; that the classifications set forth therein for each worker conform with work performed.
(3)That any apprentices employed in the above period are duly registered in a bona fide apprenticeship program registered with a state apprenticeship agency recognized by the Bureau of Apprenticeship and Training, United States Department of Labor, or if no such recognized agency exists in a state, are registered with the Bureau of Apprenticeship and Training, United States Department of Labor.
I HAVE READ THIS CERTIFIED STATEMENT, KNOW THE CONTENTS THEREOF AND IT IS TRUE TO MY KNOWLEDGE:
(NAME AND TITLE)
(SIGNATURE AND DATE)
In addition to completing sections (1) - (3), if your project is subject to the federal Davis-Bacon Act requirements, complete the following section as well:
(4) That:
(a)WHERE FRINGE BENEFITS ARE PAID TO APPROVED PLANS, FUNDS OR PROGRAMS
-In addition to the basic hourly wage rates paid to each laborer or mechanic listed in the above referenced payroll, payments of fringe benefits as listed in the contract have been or will be made to appropriate programs for the benefit of such employees, except as noted in Section 4(c) below.
(b)WHERE FRINGE BENEFITS ARE PAID IN CASH
-Each laborer or mechanic listed in the above referenced payroll 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 as listed in the contract, except as noted in Section 4(c) below.
(c) EXCEPTIONS:
EXCEPTION (CRAFT)
EXPLANATION
REMARKS:
NAME AND TITLE
SIGNATURE
THE WILLFUL FALSIFICATION OF ANY OF THE ABOVE STATEMENTS MAY SUBJECT THE CONTRACTOR OR SUBCONTRACTOR TO CIVIL OR CRIMINAL PROSECUTION. SEE SECTION 1001 OF TITLE 18 AND SECTION 231 OF TITLE 31 OF THE UNITED STATES CODE.
FILE THIS FORM WITH THE PUBLIC AGENCY ASSOCIATED WITH THE PROJECT
NOTE TO CONTRACTORS: YOU MUST ATTACH COPIES OF THIS FORM TO EACH OF YOUR PAYROLL SUBMISSIONS ON THIS PROJECT.
INSTRUCTIONS AND ADDITIONAL FORMS ARE AVAILABLE ON OUR WEBSITE: WWW.OREGON.GOV/BOLI.
Filling out the Oregon Payroll WH-38 form is an essential step in complying with specific labor regulations. This process can seem complicated, but by following a systematic set of instructions, you can complete the form accurately. This form is crucial for both prime contractors and subcontractors working on projects to ensure all workers are paid according to state and federal laws. Remember, the accuracy and truthfulness of this information are critical, as any falsification can lead to serious legal consequences.
After completing and submitting the WH-38 form, it's crucial to keep a copy for your records and follow any additional instructions provided by the Oregon Bureau of Labor and Industries or the relevant public contracting agency. Proper documentation and adherence to these steps not only ensure compliance but also protect your business and employees’ rights.
The Oregon Payroll WH-38 form is designed to comply with the Oregon Revised Statutes (ORS) 279C.845 requirements. It is used by prime contractors and subcontractors to report payroll details, such as wages, hours worked, and fringe benefits, for each employee on public works projects in Oregon. The form ensures that workers are paid according to applicable wage rates and that their employment rights are protected.
Both prime contractors and subcontractors working on public works projects in Oregon need to fill out the Oregon Payroll WH-38 form. This requirement applies when the project is covered under state public works laws and potentially under the federal Davis-Bacon Act if the project receives federal funding.
The Oregon Payroll WH-38 form requires a variety of information, including:
Once completed, the Oregon Payroll WH-38 form should be filed with the public agency associated with the project. It's essential to attach copies of the form to each payroll submission on the project. Contractors can obtain additional forms and submission instructions from the Oregon Bureau of Labor and Industries (BOLI) website.
Yes, failing to submit the Oregon Payroll WH-38 form or submitting inaccurate or incomplete forms can result in penalties. These may include civil or criminal prosecution under United States Code Sections 1001 of Title 18 and 231 of Title 31. Therefore, it's vital to ensure the form is accurately completed and submitted on time.
Permissible deductions, as specified in ORS 652.610 and defined in Regulations, Part 3 (29 CFR Subtitle A), issued by the Secretary of Labor, include taxes, union dues, health insurance premiums, and other deductions authorized by law or by the employee. Contractors should ensure that any deductions made from an employee's wages are legally allowable.
Fringe benefits should be reported in two parts on the WH-38 form:
Any exceptions to these requirements must be clearly noted in the designated exceptions section of the form.
Yes, apprentices can be employed on projects requiring the WH-38 form, provided they are duly registered in a bona fide apprenticeship program recognized by a state apprenticeship agency or the Bureau of Apprenticeship and Training, United States Department of Labor.
If an error is made on a submitted WH-38 form, it's important to address and correct the mistake promptly. Contractors should prepare an amended form with the corrected information and a clear explanation of the changes. The amended form should then be submitted to the public agency associated with the project, along with a request to replace the erroneous submission.
For more information or assistance with the Oregon Payroll WH-38 form, contractors and subcontractors should visit the Oregon Bureau of Labor and Industries (BOLI) website. BOLI provides instructions, additional forms, and resources to help ensure compliance with state and federal regulations regarding payroll reporting on public works projects.
Filling out the Oregon Payroll WH-38 form accurately is crucial for compliance with state and federal laws. However, common mistakes can lead to complications or legal issues. Here are nine common errors to avoid:
Avoiding these mistakes can help ensure that the form is completed accurately and complies with Oregon's labor laws and the federal Davis-Bacon Act requirements. Always double-check the information and ensure proper documentation is attached before submission.
In the context of Oregon's construction and public work projects, the Oregon Payroll WH-38 form serves as a vital tool for compliance with state and federal wage statutes, including the Davis-Bacon Act. This form, while crucial, often necessitates the use of additional documents to ensure comprehensive adherence to laws and regulations governing labor and employment. Understanding these supplemental forms can provide a clearer understanding of the regulatory landscape.
Together with the WH-38 form, these documents form a comprehensive framework for ensuring fairness, legal compliance, and protection for workers in Oregon’s construction and public work sectors. By employing these forms judiciously, employers and contractors not only adhere to statutory requirements but also contribute to a more equitable and efficient working environment.
The United States Department of Labor's WH-347 form shares a significant resemblance with the Oregon Payroll WH-38 form in its fundamental purpose of payroll reporting for construction projects. Both forms are pivotal in fulfilling compliance with specific labor laws, specifically ensuring workers are paid according to the prevailing wage rates on federally funded or assisted construction projects. The WH-347 form, like the WH-38, collects detailed employee work hours, wage rates, deductions, and net payments, along with the classification of work performed, which is crucial for enforcing the Davis-Bacon Act on the federal level, mirroring the state-level enforcement role of the WH-38 form.
Another parallel document is the Certified Payroll Professional (CPP) form typically used by payroll professionals to certify their proficiency and understanding of complex payroll legislation, including but not limited to wage and hour laws. While this form is more about certifying the skill level of the individuals preparing payroll reports, it shares the integral theme of ensuring compliance with labor standards and protections, akin to what is detailed in the Oregon WH-38 form, regarding the accurate reporting and processing of wages and benefits.
The Employee's Withholding Certificate (Form W-4) bears similarity in its role in the payroll process, particularly in how deductions and withholdings are calculated. Though the WH-38 focuses on compliance with prevailing wage laws, both forms require accurate employee information to ensure the correct amount of taxes are withheld from an employee's pay, safeguarding compliance with both federal and state tax laws. The W-4 helps employers determine the amount of federal income tax to withhold from employees, a process indirectly linked to the calculation of net wages reported on the WH-38.
The Fair Labor Standards Act (FLSA) Compliance Checklist serves a complementary purpose to the Oregon WH-38 form, focusing on a broader spectrum of employer obligations under the FLSA, including minimum wage, overtime pay, recordkeeping, and child labor. Employers using the WH-38 form for state compliance can find it beneficial to cross-reference their practices with the FLSA Checklist to ensure full compliance with federal wage and hour laws, illustrating how both documents serve to protect employee rights.
The Internal Revenue Service's (IRS) Form 941, Employer's Quarterly Federal Tax Return, while primarily a tax document, shares common ground with the WH-38 in its necessity for accurate payroll reporting. Form 941 is used to report income taxes, social security tax, or Medicare tax withheld from employees' paychecks and the employer's portion of social security or Medicare tax. The meticulous wage reporting and classification required by the WH-38 are essential for completing Form 941 accurately, highlighting the interconnectedness of tax and labor compliance.
The New Hire Reporting Form, mandated by states for employers to report new or rehired employees, focuses on ensuring child support enforcement agencies can quickly enforce child support orders. This form's focus on timely and accurate employee data collection intersects with the WH-38's emphasis on detailed employee records for compliance with wage laws, showing how both types of documentation are critical for different aspects of employment law compliance.
Local prevailing wage request forms, used by contractors to obtain specific prevailing wage rates for projects in different locales, share a nuanced similarity with the WH-38. Though these request forms are more about gathering information on applicable wage rates, and the WH-38 is for reporting adherence to these rates, both are critical steps in the compliance process under prevailing wage laws, ensuring workers are paid fairly for public works projects.
The Request for Wage Determination and Response to Request, under the Davis-Bacon and related Acts (DBRA), is used to request the prevailing wage rates for construction projects. Similar to the Oregon Payroll form WH-38, this form is instrumental in establishing and adhering to the correct wage standards for federally funded construction projects. Both the WH-38 and the Request for Wage Determination demonstrate the government's commitment to enforcing fair labor standards, thereby protecting construction workers' wages.
Filling out the Oregon Payroll WH-38 form is crucial for ensuring compliance with both state and federal labor laws. To help you navigate this process with accuracy and integrity, here are six dos and don'ts:
Remember, accurately completing the WH-38 form is not just about compliance; it's about upholding fair labor standards and ensuring that workers are paid rightly for their labor. Always review your submission for completeness and accuracy before filing it with the public agency associated with the project.
Understanding the Oregon Payroll WH-38 form is crucial for contractors and subcontractors involved in public works projects. However, there are several misconceptions surrounding its use and requirements. Let's debunk some of these myths to ensure compliance and avoid potential pitfalls.
This is incorrect. Regardless of the size of the project, if the work meets the criteria outlined in ORS 279C.845 and is a public works project in Oregon, the completion of the WH-38 form is mandatory for both prime contractors and subcontractors.
Contrary to this belief, digital submissions can be accepted, especially with modernizing administrative practices. It's essential to check with the specific agency overseeing the project to understand their submission preferences and requirements.
While reporting wages is a significant component of the WH-38 form, it is not its sole purpose. The form also requires the disclosure of fringe benefits, apprentice information, and affirmations regarding compliance with both state and federal laws, underscoring its comprehensive nature beyond mere wage reporting.
This misconception could lead to non-compliance issues. Both prime contractors and subcontractors are responsible for the accuracy of their submissions and must sign the certified statement at the end of the WH-38 form, affirming the truthfulness and completeness of the information provided.
This is a risky assumption to make. While the WH-38 form is critical, it's part of a broader set of documents and compliance measures required under Oregon's wage and hour laws for public works projects, including, but not limited to, proper classifications, wage determinations, and apprentice documentation.
Ensuring accurate understanding and completion of the Oregon Payroll WH-38 form is vital for legal compliance and the successful execution of public works projects. Dispelling these misconceptions is the first step towards fostering a culture of accuracy and accountability within the construction industry.
Understanding and accurately completing the Oregon Payroll WH-38 form is crucial for contractors and subcontractors working on public projects in Oregon. Here are some key takeaways to help guide you through the process.
Know the requirements: The WH-38 form is designed for use in compliance with ORS 279C.845, the state PWR (Prevailing Wage Rate) law, and the federal Davis-Bacon Act. It seeks to ensure workers are paid prevailing wages on public works projects. Although not officially approved by the U.S. Department of Labor, it meets the standards of both state and federal laws.
Complete all sections accurately: The form requires detailed information about both prime contractors and subcontractors, including business names, CCB registration numbers, project details, and specific work classifications. Make sure all information is accurate to avoid potential legal issues.
Itemized wage and fringe benefit reporting: Very clear reporting of hourly wages, fringe benefits (both cash and benefits paid to plans or programs), and deductions is required. This ensures transparency and compliance with the specified wage requirements.
Apprenticeship compliance: The form asks for confirmation that any apprentices employed during the project are registered in a bona fide apprenticeship program that is recognized either by a state apprenticeship agency or by the Bureau of Apprenticeship and Training, U.S. Department of Labor, where applicable. This helps in promoting fair training opportunities.
Legal attestations are critical: The form includes a section where the signatory party, often a project manager or business owner, attests that all workers have been paid their full wages without rebates or unauthorized deductions, as per the specified regulations. Falsifying any part of this statement can lead to severe legal consequences, emphasizing the importance of honesty and thoroughness in filling out the form.
Requirement for attachment: Contractors are required to attach copies of the WH-38 form to each of their payroll submissions for the project. This reinforces the need for accurate and consistent record-keeping throughout the project's duration.
Proper completion and submission of the Oregon Payroll WH-38 form are essential steps in complying with labor laws and ensuring fair treatment of workers on public works projects. By paying close attention to the details required on the form, contractors and subcontractors can avoid legal pitfalls and contribute to a transparent and equitable construction industry in Oregon.
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