Caltrans CEM-2501 Fringe Benefit Statement: what it is and when to file it

What the CEM-2501 is

The CEM-2501 is a Caltrans form, not a DIR or federal one. Chapter 10 of the manual says it must show, for each classification, whom the fringe benefits were paid to, such as a trust fund or the employee in cash. The checklists name the CEM-2501, but the Caltrans Construction Manual says "or equivalent," so ask your labor compliance contact before substituting another statement. For the federal WH-347, see our fringe benefit statement guide.

When you have to file it

Caltrans' labor compliance page lists nine pre-job checklists, and all nine carry the CEM-2501 sentence.

• With your first payroll and again when fringe benefits or subsistence amounts change, per all nine checklists.
• One per contract. All nine say it must be specific to the contract, so a statement from an earlier job does not carry over.
• If you pay everything in cash, the LCPtracker checklists have no cash exception, and section 13-4-1 of the manual says contractors who pay all fringe benefits in cash should still complete and submit it. The other seven describe the content for plan payments, so confirm with your labor compliance contact.

The "before a payroll submission will be permitted" wording appears in the two LCPtracker checklists, headed "LCPtracker Project," and in none of the other seven. None of the nine mentions File Transfer. Caltrans' File Transfer quick guide (2020) says that portal is "exclusive and separate from projects using LCPtracker Pro," so ask your labor compliance contact which checklist applies. Our File Transfer versus LCPtracker guide has more.

Will LCPtracker stop your payroll without it?

LCPtracker's help says an administrator sets a requirement for each eDocument type. "Required" asks for the document but does not stop a certification when it is missing. "Required Prior to Certification" is a hard stop at the first payroll certification, unless the administrator set a submit delay. The stop then comes after the delay, when LCPtracker will not allow any other payrolls to be certified. The Caltrans checklist still states the rule: the statement must be in LCPtracker "before a payroll submission will be permitted."

The form, field by field

These are the fields on the 01/2026 revision.

Setting the amounts

Credit for plan payments

Under Labor Code 1773.1(b) and (c), irrevocable contributions to a trustee or third person under a plan are employer payments and a credit against the prevailing rate. Chapter 15 says credit can reach the total of the fringe amounts on the determination but cannot reduce the basic hourly rate.

Training fees and subsistence

For apprenticeable crafts, the checklists say training fees must go to a state-approved apprenticeship program or the California Apprenticeship Council. Eight of the nine add that they be identified on the statement; the Federal-Aid Maintenance checklist does not. Chapter 10 adds that paying the worker directly does not meet it. See Caltrans and training funds.

Chapter 10 says travel and subsistence amounts appear only in the determination footnotes under "Travel and/or subsistence payment," and that the requirements are also under the Travel Provisions drop-down of the determination (start at DIR's determinations page).

All cash

Chapter 13's Figure 13-D shows cash paid instead of fringe benefits, but it is a screenshot with no text version, and the form has no box named cash. Ask your labor compliance contact how to complete a cash-only statement. Chapter 13 also says to explain cash in the remarks area of the Statement of Compliance (CEM-2503 guide). See cash in lieu.

Annualized credit

Labor Code 1773.1(e), as updated January 1, 2026, requires annualized credit when your employer payments are higher on public works than on private construction, unless you have an enforceable obligation to pay the higher rate on future private work, a project labor agreement requires it, or the payments go to the California Apprenticeship Council. Manual section 13-4-2 also lists a Director finding as an exception, but the statute does not, so follow the statute.

How the portals take the form

The form's own message says it requires Adobe Reader 8 or higher.

• LCPtracker has an Upload Documents screen under eDocuments. Per the eDocuments help, it takes a document type, a document date, and a file (PDF, Word, Excel, JPEG, or GIF up to 10 Mb), and it requires an eSignature password to save the document. Our eSignature guide covers that password.
• File Transfer accepts PDF files only and will not overwrite an existing file name, according to Caltrans' undated user guide.

What Caltrans checks

Chapter 16 says its violations cover ancillary documents such as fringe benefit statements, and that a document received without required elements, signatures among them, is inadequate.

The four contract checklists, including the state LCPtracker checklist, say the prime's failure to submit the required reports or documents (through LCPtracker, on the LCPtracker versions) brings up to a 10 percent progress payment withhold for the month, between $1,000 and $10,000, or all payments due on Minor B and Emergency contracts. The five A&E, maintenance, and services checklists say all payments due are withheld. Chapter 16 ties the 10 percent withhold to progress-pay projects, typically construction, more than $333,000, or both. See our delinquent payroll notice guide and our Caltrans requirements page.

What we do

WellStanding prepares your Caltrans payroll documents from the payroll export you already run, and a person reviews them. You review and sign; the certification is always yours and we never sign for you.

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