Instructions For Completing The Prevailing Wage Rate Payroll/certified Statement Form (Wh-38) printable pdf download

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INSTRUCTIONS FOR COMPLETING THE PREVAILING WAGE RATE

PAYROLL/CERTIFIED STATEMENT FORM (WH-38)

The Payroll/Certified Statement form (WH-38) may be used by contractors for reporting their payroll as

required by ORS 279C.845 on public works projects subject to the Prevailing Wage Rate (PWR) Law.

Although this form has not been officially approved by the U.S. Department of Labor (US DOL), it is designed

to meet the requirements of the federal Davis-Bacon Act. For projects associated with the U.S. Department

of Housing and Urban Development (HUD), contact the public agency (owner) associated with the project for

assistance with payroll reporting.

Contractors are not required to use the WH-38 form in reporting their payroll; however, the contractor must

provide all of the information contained in the form, including the certified statement on page two. The

certified statement must be signed by the contractor, certifying the accuracy of the information reported on

the payroll, including representations pertaining to the provision of fringe benefits to employees by third

parties, and must be submitted with each weekly payroll report. Detailed instructions concerning the

preparation of the form follow:

Complete the top third of the form. Be sure to enter the date the contract was first advertised for bid. If you

are not sure of this date, contact the public agency (owner) associated with the project. The “Payroll No.” is a

US DOL requirement and represents the number of weeks the contractor performed work on the project.

Column 1 – NAME AND ADDRESS: The employee’s full name must be shown on each payroll submitted.

The employee’s address must also be shown on the first payroll submitted. The address need not be shown

on subsequent payrolls submitted unless the address changes. The US DOL requires an employee

identification number for each individual employee, on each payroll submitted. This number may be, but does

not have to be, the last four digits of the employee’s social security number.

Column 2 – CLASSIFICATION: For assistance in determining the correct classification, use the Bureau of

Labor and Industries’ (BOLI’s) publication “Definitions of Covered Occupations for Public Works Contracts in

Oregon.” On the WH-38, list the classification that is most descriptive of the work actually performed by the

employee. Give the group number for those classifications that include such information. Indicate which

workers are apprentices, if any, and give their current percentage, classification, and group number when

applicable. If an employee works in more than one classification, use the highest rate for all hours worked, or

use separate line entries to show hours worked and hourly rates for each classification.

Column 3 – DAY AND DATE: Enter the day of the week (M, T, W, Th, F, S, and Sn) in the top row of boxes,

and the corresponding date below.

HOURS WORKED EACH DAY: Enter the total number of straight time hours worked in the row marked “ST.”

Generally, hours worked over 8 in a day or work performed on Saturdays, Sundays, and legal holidays

should be entered as overtime (“OT”) hours worked. Contractors who have adopted and followed a written

work schedule of four consecutive ten-hour days (Monday through Thursday or Tuesday through Friday)

may enter hours worked over 10 in a day as overtime hours. For more information on overtime requirements,

see the Contractor Responsibilities section of BOLI’s publication, “Prevailing Wage Rate Laws.”

Check the correct work schedule box to indicate the employee’s weekly work schedule: 5/8 or 4/10. Enter the

employee’s regular hourly schedule for the week being reported next to the “Reg. Hrly. Schd:_____to_____.”

For example: 7:00 a.m. to 4:30 p.m.

Column 4 – TOTAL HOURS: Enter separately the total number of straight time and overtime hours worked

by the employee (in each classification, if applicable) on the PWR project during the week. The total number

of straight time hours worked should be entered in the lower box (“ST”); the total number of overtime hours

worked should be entered in the top box (“OT”).

Instructions For Completing The Prevailing Wage Rate Payroll/certified Statement Form (Wh-38)

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