---
title: Massachusetts Certified Payroll: Form, Filing | WellStanding
url: https://wellstanding.com/guides/massachusetts-certified-payroll/
description: Section 27B sends weekly payroll to the awarding authority, with a signed final statement in 15 days. See the section 27C penalties and appeal clocks.
updated: 2026-11-04
type: guide
publisher: WellStanding Certified Payroll
---
# Massachusetts certified payroll: the weekly record, the final statement, and what a citation costs

This page reads Chapter 149, [section 27B](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27B) (payroll records), [section 27C](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C) (penalties), [section 27](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27) (wage schedules) and [section 27D](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27D) (what counts as construction), as posted on malegislature.gov and read on November 4, 2026. mass.gov refused our requests that day, so nothing here describes forms or guidance posted there. Two owner documents show how those owners apply it: a [Boston memo dated June 26, 2024](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) and a [Cambridge form marked 05/14](https://cambridgema.gov/-/media/Files/purchasingdepartment/forsitelaunch/weeklypayrollrecordsreportstatementofcompliance.pdf).

Last reviewed November 4, 2026 against the sources it cites

The short answer

On public works under sections[27](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27) and [27A](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27A), [section 27B](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27B) has each contractor and subcontractor send certified payroll to the awarding authority weekly, by first-class mail or email. The statute's statement of compliance is due within 15 days after your portion of the work, yet[Boston](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) and [Cambridge](https://cambridgema.gov/-/media/Files/purchasingdepartment/forsitelaunch/weeklypayrollrecordsreportstatementofcompliance.pdf) ask for one weekly. [Section 27C](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C) penalizes 27B violations, but subsection (c) limits penalties to wage and benefit duties owed your own employees, without saying how that fits late payroll.

- On public works projects to which sections 27 and 27A apply, [section 27B](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27B) requires every contractor and subcontractor to submit certified payroll records to the awarding authority directly on a weekly basis, by first-class mail or email.
- [Section 27B](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27B) prints the statement of compliance word for word and requires it within 15 days after completion of the contractor's or subcontractor's portion of the work, separate from the signed employer statement that goes with each weekly record. A [Boston memo of June 26, 2024](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) and a [Cambridge form marked 05/14](https://cambridgema.gov/-/media/Files/purchasingdepartment/forsitelaunch/weeklypayrollrecordsreportstatementofcompliance.pdf) go further and ask contractors for a statement of compliance form with every weekly payroll.
- For every week an apprentice is employed, [section 27B](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27B) requires a photocopy of the apprentice identification card issued under [chapter 23, section 11W](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter23/Section11W) to be attached to the records.
- A civil citation under [section 27C(b)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C) must be satisfied within 21 days of the date it issued, but a notice of appeal is due within 10 days of receipt.
- [Section 27C(b)(2)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C) caps the civil penalty imposed on a contractor with no earlier conviction or citation at $15,000, or $7,500 without specific intent, notwithstanding the $25,000 per violation ceiling in (b)(1), though it does not say how that works if separate citations issue.
- Three citations or orders with findings of intent within three years bring a two-year debarment under [section 27C(b)(3)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C), counted from the third citation or a final court order, whichever is later.

## If the Attorney General or the awarding authority is asking for your payroll

The awarding authority gets your payroll every week. Neither section 27B nor the definitions in [section 1](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section1) define that term, so check your contract documents or ask the owner in writing. The Attorney General can ask for a signed copy, which section 27B says to furnish promptly.

The duty applies to public works projects to which sections 27 and 27A apply. [Section 27D](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27D) says "construction" in sections 26 to 27C includes additions to and alterations of public works, resilient flooring and painting in public buildings and public works, soil explorations, test borings, demolition of structures incidental to site clearance and right of way clearance, and demolition a public authority orders for public health or safety. It is not limited to new buildings.

If you hold a citation, [section 27C(b)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C) allows 21 days to comply and 10 days from receipt to appeal.

## Is there a Massachusetts certified payroll form?

Section 27B names no form for the weekly payroll. It says to submit a complete copy of your payroll records with a statement signed by the employer. It prints one form, the final statement of compliance, word for word.

Two owner documents do point to forms. The [Cambridge form](https://cambridgema.gov/-/media/Files/purchasingdepartment/forsitelaunch/weeklypayrollrecordsreportstatementofcompliance.pdf) says the Department of Labor Standards makes a payroll form available, and the [Boston memo](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) points to a Certified Payroll Record form and a Weekly Statement of Compliance form without naming who issues them. Its two form links go to mass.gov addresses, and we could not open mass.gov to check what is posted there. Ask your awarding authority in writing which forms it wants.

### If the job also has federal money

Section 27B never mentions the WH-347, and [29 CFR 3.4(a)](https://www.ecfr.gov/current/title-29/subtitle-A/part-3/section-3.4) separately wants federal payroll delivered within 7 days after the regular payment date. See our [WH-347 guide](https://wellstanding.com/guides/wh-347/) and [FHWA-1273 guide](https://wellstanding.com/guides/fhwa-1273-changes-2026/). The federal rule says full Social Security numbers and last known addresses [must not be included on weekly transmittals](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5), while section 27B asks for a complete copy of records showing each employee's address. We found no primary source on how an awarding authority resolves this, so ask.

## Who files what, with whom, and when

Section 27B covers every contractor, subcontractor or public body engaged on a covered public works project.

| Duty | Goes to | When |
| --- | --- | --- |
| A complete copy of the payroll records, with the employer's signed statement | The awarding authority, directly, by first-class mail or email | Every week. No weekday or day count is given |
| Photocopy of each apprentice's identification card | Attached to that week's records | Each week an apprentice is employed |
| A copy of the record, signed under the penalties of perjury | The Attorney General or a representative | Promptly, on request |
| Statement of compliance | The awarding authority, directly | Within 15 days after completion of your portion of the work |
| Keep the payroll records | On file | Three years from completion of the contract |

Under the statute, each contractor and subcontractor submits directly, and section 27B does not route a subcontractor's payroll through the general contractor. An owner can ask for more. Any interested party can ask the awarding authority in writing to inspect and copy the payrolls and statements.

## What goes in the weekly record

Each worker's name, address and occupational classification, the hours worked and the wages paid, with the employer's statement that the records are correct and the rate paid each person. The apprentice card comes from [chapter 23, section 11W](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter23/Section11W), expires 1 year from issue, and must be kept on the apprentice's person during work.

## The final statement of compliance

It must reach the awarding authority within 15 days after you complete your portion of the work. The signer states that he or she pays or supervises the payment of the people employed on the named project, and that all its mechanics, apprentices, teamsters, chauffeurs and laborers have been paid the wages determined under sections 26 and 27. The contractor, subcontractor or public body signs, or an authorized officer or employee who supervises wage payment. The signature is yours.

### Some owners want it every week

The statute and two owners differ on how often the statement of compliance goes in. Section 27B prints that form once, for the end of your portion of the work, and asks only for an employer-signed statement that the records are correct and giving the rate paid with each week's records. A [Boston Resident Jobs Policy memo of June 26, 2024](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) says a Weekly Statement of Compliance Form must accompany each weekly payroll report from the general contractors it covers, and a [Cambridge form marked 05/14](https://cambridgema.gov/-/media/Files/purchasingdepartment/forsitelaunch/weeklypayrollrecordsreportstatementofcompliance.pdf) says to furnish the statement both weekly and within 15 days after completion. Ask the owner in writing which statement it wants each week and send that, and still send the final statement within 15 days, which section 27B requires either way.

## The wage schedule your payroll is measured against

The commissioner, defined in [section 1](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section1) as the director of the Department of Labor Standards, determines the rates. The awarding body requests them before award and yearly after, and the general contractor must obtain updated rates annually ([section 27](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27)). [Section 26](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section26) covers public works built by the Commonwealth, a county, town, authority or district, or by those who contract or subcontract for them, with no contract-size threshold for that contract work in its text. It also applies to the regular employees of those bodies on public buildings with special appropriations of more than $1,000. [Section 27A](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27A) covers wage determination appeals.

## What happens when it goes wrong: section 27C

Section 27C punishes violations of sections 26, 27, 27A, 27B and several others, and 27B covers the weekly report and the final statement. It sets ceilings, not a fixed fee per late week, and lets the Attorney General choose a criminal case or a civil citation. Underpayment is counted differently, under subsection (b). It reaches a contractor's officers, agents, foremen and employees, and section 27 deems a corporation's president, treasurer and managing officers employers of its employees.

### Criminal penalties, subsection (a)

|  | Willful | Without willful intent |
| --- | --- | --- |
| First offense | Fine up to $25,000, up to 1 year in prison, or both | Fine up to $10,000, up to 6 months, or both |
| Later offense | Fine up to $50,000, up to 2 years, or both | Fine up to $25,000, up to 1 year, or both |

### Civil citations, subsection (b)

Instead of prosecuting, the Attorney General may issue a warning or a civil citation, one for each violation, requiring you to rectify, make restitution or pay a civil penalty. Paragraph (b)(1) sets the ceiling at $25,000 for each violation. Paragraph (b)(2) then says, "notwithstanding the foregoing," that the maximum civil penalty imposed on a contractor with no earlier conviction or citation is no more than $15,000, or $7,500 if the Attorney General finds no specific intent. That reads as a cap on what is imposed on the contractor, not a per-violation figure, but the text does not say how it applies if separate citations issue.

For underpayment, (b)(1) adds that each failure to pay an employee the prevailing rate for a pay period may be deemed a separate violation, with a pay period of at least 40 hours unless the employee worked fewer that week. One underpaid worker across several weeks can be several violations.

| Clock | Deadline |
| --- | --- |
| Rectify, make restitution or pay | 21 days from the date the citation issued |
| Notice of appeal to the Attorney General and the Division of Administrative Law Appeals | 10 days from receipt |
| Compliance after an appeal is decided | 30 days after the hearing officer's decision, not counting time while judicial review is pending |
| Unpaid penalty and restitution, plus 18 percent annual interest, become a lien on real and personal property | The day after the due date |

The hearing officer may vacate or modify a citation if you show by a preponderance of the evidence that it was erroneously issued. If you do not comply on time, the Attorney General may apply for a criminal complaint.

### Debarment, bonds and work stoppage

| Trigger | Result |
| --- | --- |
| Not complying with a citation or order | After failure to comply with a citation, the Attorney General may order all or the relevant portion of the work on the project site stopped. Failing to comply with a citation or order bars you from public construction for one year from the date it issued |
| Three citations or orders within three years, each with a finding of intent | Automatic two-year debarment, counted from the third citation or order or a final court order, whichever is later. It reaches affiliates and any successor company the Attorney General finds not independent |
| Conviction | Five years if willful. Otherwise up to six months for a first offense and up to three years for a later one |

If a hearing officer's decision is to debar or suspend, paragraph (b)(5) delays it until 30 days after the order. You may not bid on public work in that window unless the superior court temporarily enjoins the order.

For a citation involving section 27B, paragraph (b)(3) also lets the Attorney General order a bond. Wage underpayment adds [section 27](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27) remedies. After written notice to the contractor and its sureties and a hearing, the Attorney General may halt work on the part of the contract where the violations occurred until a bond is filed. An employee may sue 90 days after complaining to the Attorney General, or sooner if the Attorney General agrees in writing, and within 3 years of the violation, and one who prevails is awarded treble damages. Subsection (c) says the penalties apply to employers solely with respect to their wage and benefit obligations to their own employees. The statute does not say how that applies to a late payroll alone, so have a lawyer read it against your facts.

## Which channel applies to which owner

Section 27B uses one channel for every owner, whether an agency, authority, county or municipality: the awarding authority, by first-class mail or email. It names only mail and email and says nothing about portals. An owner can add to that. A [City of Boston memo of June 26, 2024](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) told general contractors covered by the Boston Resident Jobs Policy that payroll goes into a Salesforce database and, while that system was being changed, also by weekly email. It said that from the week ending July 6, 2024 they must upload signed payroll records and weekly statements for every subcontractor to a Google folder shared by the Construction Monitor. The memo expected the Salesforce update that fall, so we could not confirm the current process. Ask each owner how it collects. The [state-by-state table](https://wellstanding.com/guides/certified-payroll-requirements-by-state/) shows other states.

## If you are behind or holding a citation

1. **Send the missing weeks,** each with the employer's signed statement, in the way the awarding authority asks.
2. **Send the final statement** if your portion of the work is complete.
3. **Talk to a lawyer about any citation.** The deadlines are short.

## Help with your project

We prepare certified payroll for public works contractors. Tell us about your project.

## Questions

**Do I send Massachusetts certified payroll to the state?**

To the awarding authority, which section 27B does not define, so confirm who it is from your contract documents. The Attorney General can ask for a signed copy.

**Is Massachusetts certified payroll weekly or monthly?**

Weekly, under section 27B. The statute gives no weekday, so confirm the due day with the awarding authority. The statement of compliance form is due once, within 15 days after your portion of the work, though some owners ask for it every week.

**What is the penalty for late or missing payroll?**

Section 27C sets ceilings, not a fixed fee per late week: for a first offense a criminal fine up to $25,000 if willful and $10,000 if not, or a civil penalty on a first-time contractor capped at $15,000, or $7,500 without specific intent. Underpayment can be a separate violation for each pay period. Section 27C expressly lists section 27B, but subsection (c) limits the penalties to wage and benefit obligations to your own employees, and the statute does not say how that applies to a late payroll alone.

**Who signs Massachusetts certified payroll?**

The employer signs the weekly statement. The contractor, subcontractor or public body, or an authorized officer or employee who supervises wage payment, signs the final statement.

## Sources

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

1. [section 27B](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27B) malegislature.gov
2. [section 27C](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C) malegislature.gov
3. [section 27](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27) malegislature.gov
4. [section 27D](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27D) malegislature.gov
5. [Boston memo dated June 26, 2024](https://boston.gov/sites/default/files/file/2024/08/BRJP%20CPR%20Memo%20for%20GCs%206.24.24%20%285%29.pdf) boston.gov
6. [Cambridge form marked 05/14](https://cambridgema.gov/-/media/Files/purchasingdepartment/forsitelaunch/weeklypayrollrecordsreportstatementofcompliance.pdf) cambridgema.gov
7. [27A](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27A) malegislature.gov
8. [chapter 23, section 11W](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter23/Section11W) malegislature.gov
9. [section 1](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section1) malegislature.gov
10. [29 CFR 3.4(a)](https://www.ecfr.gov/current/title-29/subtitle-A/part-3/section-3.4) ecfr.gov
11. [must not be included on weekly transmittals](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5) ecfr.gov
12. [Section 26](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section26) malegislature.gov

## Related

- [Certified payroll requirements, all 50 states](https://wellstanding.com/guides/certified-payroll-requirements-by-state/)
- [How to fill out Form WH-347](https://wellstanding.com/guides/wh-347/)
- [What changed in FHWA-1273 in 2026](https://wellstanding.com/guides/fhwa-1273-changes-2026/)
- [Connecticut certified payroll](https://wellstanding.com/guides/connecticut-certified-payroll/)
- [Rhode Island certified payroll](https://wellstanding.com/guides/rhode-island-certified-payroll/)