What Oklahoma Contractors Need to Know About Certified Payroll & Prevailing Wage

If your construction business works on public projects in Oklahoma, you’ve probably heard terms like “certified payroll” and “prevailing wage.” But do you really know what they mean — or how to stay compliant?

Missing the mark on these requirements can lead to fines, payment delays, or even disqualification from future contracts.

In this guide, we break down what certified payroll actually is, how prevailing wage rules work, and what contractors in Oklahoma need to know to protect their business (and keep getting paid).

What Is Certified Payroll?

Certified payroll refers to a specific reporting requirement for contractors and subcontractors working on federally funded projects.

The federal Davis-Bacon Act requires these businesses to submit:

• Weekly payroll reports (usually using Form WH-347)
• Wage classifications for each worker
• Hours worked, gross pay, deductions, and net pay
• A signed statement certifying that the information is accurate and compliant

These reports show that you’re paying your workers the minimum wages and benefits (prevailing wages) required by law for their trade and region.

What Is the Davis-Bacon Act?

The Davis-Bacon Act requires contractors and subcontractors working on federal contracts over $2,000 to:

• Pay no less than locally prevailing wages
• File certified payroll reports weekly
• Classify workers according to job title and duties
• Provide fringe benefits as part of the compensation package

The law applies to construction, alteration, or repair of public buildings or public works — including roads, bridges, and schools.

What Are “Prevailing Wages”?

A prevailing wage is the minimum wage (including fringe benefits) set by the U.S. Department of Labor for a specific type of work in a specific region.

For example:

• A laborer in Oklahoma County may have a prevailing wage of $17.00/hr
• An electrician in Tulsa may be $25.50/hr plus fringe

Fringe benefits can include:

• Health insurance
• Retirement contributions
• Paid time off
• Or extra cash if no benefits are provided

You must pay either the full fringe in benefits or add it to the employee’s hourly pay.

Certified Payroll Reporting Requirements

To comply with certified payroll requirements in Oklahoma, you must:

• Submit weekly Form WH-347 for each project
• List each employee, job classification, hours worked, and pay details
• Ensure job classifications match the work actually performed
• Keep backup documentation for at least 3 years
• Sign and certify that all data is true and accurate

Need help filing certified payroll reports? We’ve got you covered »

What Happens If You Don’t Comply?

Penalties for incorrect or missing certified payroll reports include:

• Withholding of contract payments
• Fines and penalties from the Department of Labor
• Debarment from future public contracts
• Wage restitution to underpaid workers
• Public exposure of noncompliance

You can’t afford to “guess” when it comes to certified payroll.

Common Mistakes We See in Oklahoma

1. Incorrect Job Classifications – Listing an electrician as a laborer to lower wages
2. Missing Fringe Reporting – Forgetting to add benefit amounts to wages
3. Inconsistent Hour Tracking – Timecards don’t match what’s filed
4. Late or Missing WH-347 Forms – Delays getting paid and risks noncompliance
5. Improper Use of Subcontractors – Misclassifying workers as independent contractors

How to Stay Compliant (Without Going Crazy)

Certified payroll isn’t impossible — but it is detailed and time-sensitive. Here’s how to manage it:

• Use time tracking tools that connect to your payroll system
• Keep a master list of correct job classifications and rates
• Designate one point person for Davis-Bacon compliance
• Work with a payroll provider that understands certified payroll

At Boulanger CPA, we help Oklahoma contractors stay on schedule — and on the right side of compliance.

See how we manage construction payroll from job cost to compliance »

FAQs – Certified Payroll & Prevailing Wage (Oklahoma)

Q: Who has to submit certified payroll?
Any contractor or subcontractor working on a federally funded project over $2,000.

Q: How do I know if I’m paying the right prevailing wage?
We’ll help you look up the current wage determination for your county and trade.

Q: Can I just add fringe to the hourly rate?
Yes — you can pay the full amount in cash, or provide an equivalent in documented benefits.

Q: What if I miss a week or file something incorrectly?
You should file a correction immediately. We can help you clean up past filings and minimize penalties.

Q: What if I’m a subcontractor?
You still need to submit your own certified payroll — don’t assume your GC will handle it.

Certified Payroll Doesn’t Have to Be a Headache

If your Oklahoma construction business is tired of wrestling with weekly reports, wage rules, or government forms — we’re here to help.

Boulanger CPA provides CPA-led payroll services built for construction companies, including:

• Certified payroll filing (Form WH-347)
• Job costing and project tracking
• Union and non-union compliance
• IRS, OTC, and OESC payroll filings

Schedule Your Free Contractor Payroll Strategy Call
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