Pennsylvania LLC-25: the payroll form L&I links for public works, not an LLC form

What the LLC-25 is

LLC-25 is the number of a form titled Weekly Payroll Certification for Public Works Projects, issued by L&I's Bureau of Labor Law Compliance. It has nothing to do with forming a limited liability company. L&I's prevailing wage page lists it as the "Certified Payroll Form." The printed revision is "REV 10-03," an October 2003 revision (the PDF's own creation date is October 14, 2003). The form has no instructions on where to submit it. Its header prints the Bureau of Labor Law Compliance's Harrisburg address (7th & Forster Streets) and 1-800-932-0665, but nothing there tells you to send the form to L&I, and the FAQs say payrolls go to the public body.

The regulations do not name the LLC-25. Section 9.103(12) says the contract shall provide that each contractor and subcontractor files a weekly statement and a final statement, under oath and "in form satisfactory to the Secretary," and 9.110(a) makes it the duty of the officer who disburses public funds to require those statements. The L&I FAQs do not name a payroll form either. So the LLC-25 is the form L&I links, and your contract or the public body may name another.

When it applies

The FAQs describe covered work as construction, reconstruction, demolition, alteration or repair work, other than maintenance, done under contract and paid for at least in part with public funds on a project estimated to cost over $25,000. They set the line at $100,000 for locally funded highway and bridge projects contracted after January 1, 2014. The text of the Prevailing Wage Act posted by the General Assembly, which shows amendments through 1963 and none later, defines public work at $25,000 in section 2(5) and does not show the $100,000 highway and bridge rule the FAQs state. The FAQs are L&I's own statement of what it enforces, and the posted Act text carries no amendment note after 1963, so it may lag behind them. On a locally funded highway or bridge job between $25,000 and $100,000, ask the public body or L&I before assuming either figure. L&I's prevailing wage page, in its Act 101 notice, says questions can go to laborlaw@pa.gov. The Bureau of Labor Law Compliance main line is 1-800-932-0665 (select the prevailing wage option).

The FAQs exclude projects where the U.S. Government requires federal prevailing wages and the cost exceeds $2,000. On federal-aid construction contracts, the contract text in Pub. 408/2026 (Initial Edition), Appendix C, says weekly payroll information may be submitted on Optional Form WH-347 or in another format. See our WH-347 guide.

Who receives it

The L&I FAQs say contractors and subcontractors "are required to submit certified payrolls to these public bodies" (FAQs). The regulation says to file with "the contracting agency" (9.103(12)) and does not define that term in its definitions section. Subcontractors should ask in writing whether their payroll goes to the prime contractor or to the public body. The Philadelphia Code posting this page read, uploaded in April 2019 according to its URL, routes subcontractor payroll through the prime contractor, but the City's current page may reflect later changes (see the table).

See also the Pennsylvania certified payroll guide and the state-by-state table.

How often, and when it needs a notary

Weekly, plus a final statement (9.103(12)). Neither that paragraph nor 9.110 gives a number of days for "each week," so read your contract's payroll clause or ask the public body.

L&I's own form says the notarization must be completed on first and last submissions only, and all other information must be completed weekly. The regulation says each weekly and final statement is made under oath, in a form satisfactory to the Secretary (9.110(a)). No source read says in terms whether an unnotarized weekly sheet meets the oath requirement, so ask the public body in writing which payrolls it wants notarized and which it treats as the last.

Fill it out, field by field

This follows the printed REV 10-03 form and says where it is silent. Notes come from the FAQs and the regulations.

Page 1: the payroll grid

Page 2: fringe explanation and certified statement

The printed form text has no sentence certifying that workers were paid wages in strict conformity with the contract. Sections 9.103(12) and 9.110(a) and (b) call for three things the form text lacks: that certification, the wages due and owing to each worker if any remain unpaid, and a certification that no refund of the minimum wage is received or required. Before you sign, ask the public body how it wants those made.

What happens when it is missing, late or false

Missing. Section 9.110(a) makes the officer who disburses public funds responsible for requiring each weekly and final statement. The sections listed under Late name no fine for a missing statement either. On a PennDOT contract, Pub. 408/2026 107.22(c) withholds payment of estimates and the final settlement certificate if the certification is not submitted (see Late). Separately, before final payment, section 10(a) of the Act requires statements, verified by oath, of the amounts then due and owing to workmen. Neither the Act nor the regulation says in terms whether that statement and the weekly LLC-25 are one filing. See False below.

Late. The Act's sections 10 to 12 and 34 Pa. Code 9.110 and 9.111 set no fine for a late statement. Contract and local terms differ. Under Pub. 408/2026, PennDOT withholds payment of estimates and the final settlement certificate if the certification is not submitted on the proper form "within the prescribed time limit" (107.22(c)). The Philadelphia Code posting this page read, uploaded in April 2019 according to its URL and possibly amended since, imposes $300 for each violation on a contractor who submits a second or subsequent late or incomplete payroll, and counts each late payroll as a separate violation (17-107(9)(c)(.1) and (9)(d)). Check the current Code before relying on that amount.

False. The form's second page warns that willful falsification of any of its statements may subject the contractor to civil or criminal prosecution under the Prevailing Wage Act. The FAQs say falsifying certified payrolls may be prosecuted as a criminal misdemeanor, and that criminal penalties may follow when a contractor commits fraud or misrepresents information on documents and records the Act requires. None of these gives a fine or prison term for the LLC-25 itself.

The penalty text, in section 10(c) of the Act and in 9.110(c), covers a contractor who, under oath, verifies a statement required to be filed under section 10 of the Act that he knows to be false. The penalty is a misdemeanor with a fine of up to $2,500, up to 5 years in prison, or both. Neither the Act nor the regulation says in terms whether the weekly LLC-25 is a statement required to be filed under section 10. Section 9.110(c) sits in the same regulation section that requires the weekly statement (9.110(a)), and it cites section 10 of the Act. The Act's posted text never mentions weekly statements. So this page cannot tell you whether a false LLC-25 carries the $2,500 and 5 year penalty. Ask L&I or counsel before you sign.

The FAQs also give a non-exhaustive list of intentional violations that includes "False certification of payment of prevailing wages," failure to give L&I investigators requested payroll information, and failure to keep required records. Their penalty list is 3 years of debarment, wages owed, possible referral for liquidated damages, possible termination from the project, and the criminal penalties noted above. The Act ties debarment, liquidated damages and termination to an intentional failure to pay prevailing wages (sections 11(e), 11(f) and 12) and those sections do not mention records or information requests.

Records. On a project covered by the Pennsylvania act, keep time cards and payroll records 2 years from the date of payment, accessible in Pennsylvania within 7 days of the Secretary's written request (34 Pa. Code 9.109). The same regulations say they do not apply to public works contracts subject to the Walsh-Healey Act or section 1 of the Davis-Bacon Act (9.101(c)). On federal-aid PennDOT contracts, Pub. 408/2026 Appendix C (DSP8, paragraph 3.a(1)) requires payrolls and basic records to be preserved for at least 3 years after all the work on the prime contract is completed. Those are two different periods from two sources, and these sources do not settle which one governs a given federal-aid job. Keep the records for the longer period and ask the public body.

Act 101 of 2026 takes effect December 21, 2026

L&I's prevailing wage page says the Governor signed Act 101 of 2026 on October 22, 2026, effective December 21, 2026, and that L&I is assessing enforcement and compliance requirements. The General Assembly's page for Act 101 gives the title "Pennsylvania Prevailing Wage Act - Specifications and Duty of Secretary" and says it was enacted from SB 908. It said the text was not available on November 4, 2026, so how Act 101 affects certified payroll or the LLC-25 is unknown. Check L&I's page for updates.

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