---
title: Caltrans CEM-2501 Fringe Benefit Statement | WellStanding
url: https://wellstanding.com/guides/cem-2501-fringe-benefit-statement/
description: The Caltrans CEM-2501 is due with your first payroll and again when fringe or subsistence amounts change. Field by field, plus what to do if you pay all cash.
updated: 2026-11-04
type: guide
publisher: WellStanding Certified Payroll
---
# Caltrans CEM-2501 Fringe Benefit Statement: what it is and when to file it

The CEM-2501 shows Caltrans how you pay fringe benefits on a contract. Sources: Caltrans' [pre-job checklist for LCPtracker contracts](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-lcptracker-contract_a11y.pdf) (revised 1/2026), [the form](https://forms.dot.ca.gov/v2Forms/servlet/FormRenderer?frmid=DOTCEM2501) (revised 01/2026), the [Labor Compliance Manual](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/lc-manual/2023-lc-manual-a11y.pdf) (2023 edition), and LCPtracker's [help site](https://kb.lcptracker.com/support/solutions/articles/154000235147-edocuments-tab).

Last reviewed November 4, 2026 against the sources it cites

The short answer

The CEM-2501 is Caltrans' own Fringe Benefit Statement. All nine Caltrans pre-job checklists call for it with your first payroll and again when your fringe benefit or subsistence amounts change, and it must be specific to the contract. Caltrans' manual says a contractor that pays every fringe in cash should still submit it. On LCPtracker contracts the checklist says it must be uploaded before a payroll submission will be permitted.

- The state and federal-aid LCPtracker checklists, both revised 1/2026, say the CEM-2501 must be completed, signed, and uploaded into LCPtracker before a payroll submission will be permitted ([state LCPtracker checklist](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-lcptracker-contract_a11y.pdf)).
- Caltrans' [labor compliance page](https://dot.ca.gov/programs/construction/labor-compliance) lists nine pre-job checklists, and all nine say the form goes in with the first payroll, goes in again when fringe benefits or subsistence amounts change, and must be specific to the contract.
- Chapter 13 of the Caltrans [Labor Compliance Manual](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-13) says a contractor that pays all fringe benefits in cash as part of the basic hourly rate should still complete and submit the form.
- The [form itself](https://forms.dot.ca.gov/v2Forms/servlet/FormRenderer?frmid=DOTCEM2501) (REV 01/2026) has a subsistence or travel pay box, five hourly amount boxes (vacation, health and welfare, pension, apprentice or training fees, other), a plan name and address box, and a certification under penalty of perjury that fringe benefits are paid to the approved plans, funds, or programs listed on it.
- LCPtracker's own help says whether a missing document stops you from certifying depends on the setting the [administrator chooses for each eDocument type](https://kb.lcptracker.com/support/solutions/articles/154000234591-add-edit-edocument-types), and an optional submit delay moves the stop later.
- Caltrans' [State Contract Prejob Checklist](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-contract-form.pdf) (revised 07/2025), which has no LCPtracker Project header, requires the form with the first payroll but does not use the LCPtracker "before a payroll submission will be permitted" wording.

## What the CEM-2501 is

The CEM-2501 is a Caltrans form, not a DIR or federal one. [Chapter 10 of the manual](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-10) 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](https://dot.ca.gov/programs/construction/construction-manual/section-8-1-labor-compliance) says "or equivalent," so ask your labor compliance contact before substituting another statement. For the federal WH-347, see our [fringe benefit statement guide](https://wellstanding.com/guides/fringe-benefit-statement/).

## When you have to file it

Caltrans' [labor compliance page](https://dot.ca.gov/programs/construction/labor-compliance) lists nine pre-job checklists, and all nine carry the CEM-2501 sentence.

| Checklist | Revised | CEM-2501 wording |
| --- | --- | --- |
| LCPtracker Contract checklists, [state](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-lcptracker-contract_a11y.pdf) and [federal-aid](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-aid-lcptracker-contract_a11y.pdf) | 1/2026 | Completed, signed, and uploaded into LCPtracker "before a payroll submission will be permitted." |
| [State Contract](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-contract-form.pdf) and [Federal-Aid Contract](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-aid-contract_a11y.pdf) Prejob Checklists | 07/2025 and 1/2026 | Completed and signed, showing hourly rates and each plan's name and address whenever any fringe benefit goes to a plan, fund, or program. |
| Federal-Aid [A&E](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-aid-ae-contract_a11y.pdf) and [Maintenance](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-maintenance-contract_a11y.pdf); State [A&E](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-ae-contract_a11y.pdf), [Maintenance](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-maintenance-contract_a11y.pdf), and [Services](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-services-contract_a11y.pdf) | 1/2026 | The same as the two Contract Prejob Checklists. |

- **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](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-13) 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](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/ftp/caltrans-file-transfer-contractor-quick-guide-a11y.pdf) (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](https://wellstanding.com/guides/caltrans-file-transfer-vs-lcptracker/) has more.

## Will LCPtracker stop your payroll without it?

LCPtracker's help says an administrator sets a requirement for each [eDocument type](https://kb.lcptracker.com/support/solutions/articles/154000234591-add-edit-edocument-types). "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](https://kb.lcptracker.com/support/solutions/articles/154000235147-edocuments-tab). 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.

| Field on the form | What goes in it |
| --- | --- |
| Date, Contract Number, Federal-Aid Project Number, Contractor or Subcontractor, CSLB Number, Business Address | The date, the Caltrans contract number (the checklists say it must be correct on every document), the federal-aid number on a federal-aid contract, and your firm's name, license number, and address. |
| Department of Industrial Registration Number | The caption reads "Department of Industrial Registration Number." Most likely it means your DIR registration number ([Labor Code 1725.5](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1725.5) has contractors register with DIR), but the form does not say, so confirm with your labor compliance contact. |
| To: Resident Engineer or District Labor Compliance Officer | The people named on your checklist. |
| Classification, Effective Date | Chapter 10 says to use only a classification listed in the wage determination for the contract. The form says nothing about the effective date, so ask your labor compliance contact. |
| Subsistence, Travel Pay, or Both | A dollar box. Six checklists say subsistence and zone pay must be shown on the statement. The other three, State A&E, Maintenance, and Services, say so only "if not indicated on certified payroll." Chapter 10 says it must be on the certified payroll, so show it on both. |
| Fringe Benefit Hourly Amount: Vacation, Health and Welfare, Pension, Apprentice or Training Fees, Other | Hourly dollars paid to or for employees, in the categories on the wage determination. |
| Name and Address of Plan, Fund, or Program | Where the money goes. Chapter 13 says to show it to get credit toward the total hourly rate. |
| Certification, Signature, Print Name, Job Title, Telephone | The form prints a statement, under penalty of perjury, that fringe benefits are paid to the approved plans, funds, or programs listed on this form. The contractor signs. The form has an electronic signature agreement and the checklists say only "signed," so ask your labor compliance contact which signature they accept. |

## Setting the amounts

### Credit for plan payments

Under [Labor Code 1773.1](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=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](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/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](https://wellstanding.com/guides/caltrans-training-fund-cac-2/).

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](https://www.dir.ca.gov/oprl/DPreWageDetermination.htm)).

### 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](https://wellstanding.com/guides/cem-2503-statement-of-compliance/)). See [cash in lieu](https://wellstanding.com/guides/cash-in-lieu-of-fringe-benefits-california/).

### 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](https://forms.dot.ca.gov/v2Forms/servlet/FormRenderer?frmid=DOTCEM2501) says it requires Adobe Reader 8 or higher.

- **LCPtracker** has an Upload Documents screen under eDocuments. Per the [eDocuments help](https://kb.lcptracker.com/support/solutions/articles/154000235147-edocuments-tab), 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](https://wellstanding.com/guides/lcptracker-esignature-problems/) covers that password.
- **File Transfer** accepts PDF files only and will not overwrite an existing file name, according to Caltrans' undated [user guide](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/ftp/caltrans-file-transfer-contractors-user-guide-a11y.pdf).

## What Caltrans checks

[Chapter 16](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/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](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-lcptracker-contract_a11y.pdf), 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](https://wellstanding.com/guides/caltrans-delinquent-payroll-notice/) and our [Caltrans requirements page](https://wellstanding.com/requirements/caltrans/).

## 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.

## Questions

**We pay all fringe benefits in cash. Do we still file a CEM-2501?**

Probably, but ask your labor compliance contact. The LCPtracker checklists have no cash exception, and manual section 13-4-1 says to submit it anyway.

**Do I send a new CEM-2501 with every weekly payroll?**

No. The checklists call for it with the first payroll and again when fringe or subsistence amounts change.

**Is the CEM-2501 the same as the Statement of Compliance?**

No. The Statement of Compliance is form CEM-2503, and [Chapter 13](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-13) says contractors "must complete Section 4 to indicate how fringe benefits are paid." Keeping the two consistent is our advice, not a Caltrans rule. See the [CEM-2503 guide](https://wellstanding.com/guides/cem-2503-statement-of-compliance/).

**LCPtracker let me submit a payroll without it. Am I fine?**

Not necessarily. Whether the software blocks you depends on your administrator's setting, but the Caltrans checklist still requires the form with the first payroll.

## Sources

Every figure on this page links to its source where it first appears. The full list, in order:

1. [pre-job checklist for LCPtracker contracts](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-lcptracker-contract_a11y.pdf) dot.ca.gov
2. [the form](https://forms.dot.ca.gov/v2Forms/servlet/FormRenderer?frmid=DOTCEM2501) forms.dot.ca.gov
3. [Labor Compliance Manual](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/lc-manual/2023-lc-manual-a11y.pdf) dot.ca.gov
4. [help site](https://kb.lcptracker.com/support/solutions/articles/154000235147-edocuments-tab) kb.lcptracker.com
5. [labor compliance page](https://dot.ca.gov/programs/construction/labor-compliance) dot.ca.gov
6. [Labor Compliance Manual](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-13) dot.ca.gov
7. [administrator chooses for each eDocument type](https://kb.lcptracker.com/support/solutions/articles/154000234591-add-edit-edocument-types) kb.lcptracker.com
8. [State Contract Prejob Checklist](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-contract-form.pdf) dot.ca.gov
9. [Chapter 10 of the manual](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-10) dot.ca.gov
10. [Construction Manual](https://dot.ca.gov/programs/construction/construction-manual/section-8-1-labor-compliance) dot.ca.gov
11. [federal-aid](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-aid-lcptracker-contract_a11y.pdf) dot.ca.gov
12. [Federal-Aid Contract](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-aid-contract_a11y.pdf) dot.ca.gov
13. [A&E](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-aid-ae-contract_a11y.pdf) dot.ca.gov
14. [Maintenance](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/federal-maintenance-contract_a11y.pdf) dot.ca.gov
15. [A&E](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-ae-contract_a11y.pdf) dot.ca.gov
16. [Maintenance](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-maintenance-contract_a11y.pdf) dot.ca.gov
17. [Services](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/prejob-checklists/state-services-contract_a11y.pdf) dot.ca.gov
18. [File Transfer quick guide](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/ftp/caltrans-file-transfer-contractor-quick-guide-a11y.pdf) dot.ca.gov
19. [Labor Code 1725.5](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1725.5) leginfo.legislature.ca.gov
20. [Labor Code 1773.1](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1773.1) leginfo.legislature.ca.gov
21. [Chapter 15](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-15) dot.ca.gov
22. [DIR's determinations page](https://www.dir.ca.gov/oprl/DPreWageDetermination.htm) dir.ca.gov
23. [user guide](https://dot.ca.gov/-/media/dot-media/programs/construction/documents/labor-compliance/ftp/caltrans-file-transfer-contractors-user-guide-a11y.pdf) dot.ca.gov
24. [Chapter 16](https://dot.ca.gov/programs/construction/labor-compliance/labor-compliance-manual/chapter-16) dot.ca.gov

## Related

- [CEM-2503, the Statement of Compliance](https://wellstanding.com/guides/cem-2503-statement-of-compliance/)
- [CEM-2502, the payroll form](https://wellstanding.com/guides/cem-2502-contractor-payroll-form/)
- [The Caltrans pre-job checklist for LCPtracker](https://wellstanding.com/guides/caltrans-lcptracker-setup/)
- [Caltrans and training funds](https://wellstanding.com/guides/caltrans-training-fund-cac-2/)
- [Cash in lieu of fringe benefits in California](https://wellstanding.com/guides/cash-in-lieu-of-fringe-benefits-california/)