Federal vs state certified payroll in California

Federal law and California law run two separate certified payroll systems that happen to land on the same jobsite. The federal Davis-Bacon Act covers federal or federally assisted construction contracts over $2,000. California's own prevailing wage law covers any public works contract over $1,000, paid from state or local public funds, federal dollars or not. A project can owe one, the other, or both, and paying under one law does not excuse the other.

Federal and California prevailing wage, side by side

Each row below is its own rule, sourced where it first appears. Read down a column for one system's requirements; read across a row to see where the two disagree.

Federal: Davis-Bacon ActCalifornia: prevailing wage law
TriggerFederal or federally assisted construction contract over $2,000, where assistance includes grants, loans, loan guarantees, or insuranceAny construction contract over $1,000 paid in whole or in part from public funds, per Labor Code 1720, with no federal money required
Wage rate sourceThe federal wage determination for that county and craft, attached to the contractDIR's general prevailing wage determination by craft and county
When both applyCalifornia's prevailing wage rate governs whenever it is higher than the federal rate, on any mixed funded project or any federally assisted project a California awarding body controls, under 8 CCR 16001(b)
Employer payment creditsDavis-Bacon lets a contractor credit employer payments, health, pension, training, against the full wage rate, which can lower the cash wage below the determination's base rate, per the DIR Public Works ManualCalifornia bars using those same credits to reduce the Basic Hourly Rate; credits only offset the Employer Payments layer above it, per Labor Code 1773.1(c) and 8 CCR 16200(a)(3)(I)
ApprenticeshipApprentice must be individually registered in a program registered with DOL or a recognized state apprenticeship agency, and may be paid less than the full determination rate only if the program's own terms are met, per DOL Fact Sheet 66DAS 140 notice within 10 days of award, DAS 142 dispatch request 72 hours ahead, 1 hour of apprentice work per 5 hours of journeyman work, exempt under $30,000, under Labor Code 1777.5
FilingForm WH-347 or an equivalent weekly record, filed weekly per 29 CFR 5.5(a)(3)(ii)eCPR filed directly to DIR, at least monthly or more often if the contract says so, per Labor Code 1771.4
EnforcementU.S. Department of Labor Wage and Hour Division, plus the contracting federal agencyCalifornia Labor Commissioner (DLSE), who can issue a civil wage and penalty assessment after investigation, per Labor Code 1741, plus the awarding body through withheld payments

Which wage rate applies when federal and state rates differ

The conflict only exists on projects both laws already cover: mixed funded work, or a federally assisted project a California awarding body runs. For those, the DIR Public Works Manual states the rule plainly: state prevailing wage rates apply whenever they are higher, under 8 CCR 16001(b). Pull both determinations for the craft and county, compare them line by line, and pay whichever number is larger for each classification. Certifying against the lower one, even the federally listed one, is a wage violation on a California controlled project.

Federal funding does not exempt you from California requirements

A federal grant in the funding stack changes what you owe, it never reduces it. Under Labor Code 1720, "public works" means construction paid for in whole or in part out of public funds, and a federal grant or loan running through a state or local awarding body is still public funds. That project owes the eCPR to DIR under Labor Code 1771.4 on top of the weekly WH-347. The only public works in California that skip the state filing are the handful run entirely inside one of the four legacy Labor Compliance Programs, Caltrans among them, where the awarding body's own monitoring stands in for it. Our WH-347 vs eCPR guide walks through the two coverage tests in detail, and the Caltrans requirements page covers that legacy exception.

Fringe benefits: the same dollars, two different rules

Both systems let a contractor satisfy part of the wage obligation through employer payments instead of straight cash, health insurance, pension, training fund contributions. Where they split is how far that credit can go. Davis-Bacon treats the whole determination rate as one number a contractor can meet through any mix of cash and benefits. California will not let those same credits touch the Basic Hourly Rate: the cash wage floor set in the state determination has to be paid in cash, and credits only apply against the Employer Payments layer sitting on top of it, under Labor Code 1773.1(c) and 8 CCR 16200(a)(3)(I). A payroll built to satisfy the federal rule by trimming the base cash rate and topping it up with benefits will fail the California rule the moment the same project also counts as public works under state law.

Apprenticeship: two systems, one worker

The federal side asks whether the apprentice is properly registered. An apprentice on Davis-Bacon work must be individually enrolled in a program registered with the U.S. Department of Labor or a recognized state apprenticeship agency, and may be paid less than the full determination rate only if the program's own terms are met, per DOL Fact Sheet 66, with no federal notice or dispatch form. California layers its own paperwork on top: a DAS 140 notice within 10 days of award, a DAS 142 dispatch request at least 72 hours ahead, and at least 1 hour of apprentice work for every 5 hours of journeyman work, under Labor Code 1777.5, unless the contract is under $30,000. A project covered by both laws has to satisfy both tests for the same apprentice. See DAS 140 and DAS 142, explained, and the apprentice ratio calculator.

What this means for your paperwork

  • California public works, no federal money: eCPR to DIR only, under your own DIR contractor registration. No WH-347.
  • Federally assisted California public works, the common case: both. Weekly WH-347 up your contracting chain, eCPR to DIR on its own cadence, every wage line checked against the higher of the two determinations.
  • Purely federal work with no state or local public funds: WH-347 only, since California's own public works definition never gets triggered.

The full picture of which forms a given project needs, including the Social Security number conflict between the two filings, is in our form by form comparison.

Questions

Does California require certified payroll on federally funded projects?
Yes, in addition to the federal WH-347. Under Labor Code 1720, "public works" is construction paid for in whole or in part out of public funds, and a federal grant or loan running through a California awarding body still counts. That project owes the eCPR to DIR under Labor Code 1771.4, on top of the weekly federal filing. The only exception is a project run entirely inside one of the four legacy Labor Compliance Programs, including Caltrans.
Which prevailing wage applies when federal and state rates differ in California?
On a project covered by both laws, California's prevailing wage rate applies whenever it is higher than the federal Davis-Bacon rate. That rule comes from 8 CCR 16001(b), which requires state rates when higher on any mixed funded project or federally assisted project a California awarding body controls. Compare the two determinations by classification and pay the larger figure for each one.
Does federal funding exempt a California public works project from state prevailing wage law?
No. Federal money changes which filings stack on top of each other, it does not remove any of them. California's prevailing wage law under Labor Code 1720 applies to any construction paid for in whole or in part out of public funds, with no requirement that the funds be state or local rather than federal. A federally assisted project run by a California awarding body owes both the federal WH-347 and California's eCPR.
What is the dollar threshold for Davis-Bacon coverage in California?
Federal Davis-Bacon coverage applies to construction, alteration, or repair contracts over $2,000 that are federally funded or federally assisted, per the U.S. Department of Labor. California's own prevailing wage threshold is lower and separate: public works contracts over $1,000, under Labor Code 1771. The two thresholds apply to two different laws and do not need to both be crossed for either one to apply on its own.
Do federal and California apprenticeship rules differ on the same project?
Yes. Federal Davis-Bacon only requires that the apprentice be individually registered in a program registered with the U.S. Department of Labor or a recognized state apprenticeship agency, and paid less than the full rate only if the program's own terms are met. California adds a DAS 140 notice within 10 days of contract award, a DAS 142 dispatch request at least 72 hours ahead, and a 1 to 5 apprentice to journeyman ratio under Labor Code 1777.5. A project covered by both laws has to satisfy both tests for the same apprentice.
Can I use one payroll export for both the WH-347 and the eCPR?
Yes. The underlying facts, hours, classifications, rates, and deductions, are the same regardless of which government is asking. What changes is the format and a few fields, most notably Social Security numbers, which the WH-347 instructions want truncated to the last four digits, while California's underlying payroll record must show the full number under Labor Code 1776(a), with redaction required only on copies furnished to the public or a public agency under 1776(e). See our WH-347 vs eCPR guide for the places the two filings disagree even when they describe the same week of work.

Federal and state filings from one export, first one free

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