General Inquiries

Certified payroll report

  • 1.  Certified payroll report

    Posted 02-11-2020 15:40
    I have never had this come up before, how do you report the use of Independent contractors and sole proprietors time on a certified payroll report? One of our employees took on a side job and is asking me for help.

    Thank you for your help,

    John Spada 

  • 2.  RE: Certified payroll report

    Posted 02-12-2020 09:42
    Our subcontractors/independent contractors submit a certified payroll report to us as the Prime Contractor and we then submit to the owner along with our certified payroll report.

    Douglas Godwin CPA, CCIFP
    Vice President & Chief Financial Officer
    S. T. Wooten Corporation
    Wilson NC
    (252) 291-5165

  • 3.  RE: Certified payroll report

    Posted 02-12-2020 10:07
    This is what our payroll person said:

    In the Work Classification box they need to list the work class they performed as well as the words "bona-fide owner".  Then list hours in box 4.  No wages or deductions required for boxes 5-8.  In the remarks section of SOC state "Owner taxes paid quarterly" (or I suppose annually if this is a one-time gig, though I've not come across that myself).

    Also submit a W-9 with the certified payroll to the prime.  It doesn't get turned in with the payroll, but it makes sense to request it (sort of "proves" they were working as a company/contractor and not as an employee)

    Rae Simpson CPA, CCIFP
    Dean Kurtz Construction
    Rapid City SD
    (605) 343-6665

  • 4.  RE: Certified payroll report

    Posted 02-12-2020 10:07

    Any time I've had any such people working on a project, they had to provide their own certified PR reports. It may sound simplistic, but when they are working under a separate EIN or SS number, that is what I required.

    Christopher Ciccone CPA
    Nokomis FL
    (910) 263-4161

  • 5.  RE: Certified payroll report

    Posted 02-12-2020 10:22

    I believe they are treated as a subcontractor and must prepare their own certified payroll reports.



    Eileen Cigala | DPR Construction |
    222 N. 44th Street | Phoenix, AZ | 85034
    o: 602.808.0500 | m: 480.721.8066
    We Exist to Build Great Things.®

    DPR Exists to Build Great Things.



  • 6.  RE: Certified payroll report

    Posted 02-12-2020 14:19

    Hi John,

    Normally, the GC will require that the independent contractor report themselves separately on certified payroll. If the certified payroll is electronic, then that person will need to be set up as a user, which normally the GC is in control of.  If certified payroll is not electronic, then the person will have to fill out a WH-347, sign and send in. 



    Eileen Moran

    President and CFO

    Moran Electrical Contracting

    12549 S. Holiday Drive

    Alsip, Illinois 60803

    Ph: 708.597.9011

    Fax: 708.597.9012