--- title: Who Signs and Files Certified Payroll in California? url: https://wellstanding.com/guides/who-signs-certified-payroll-california/ description: Labor Code 1776 requires a declaration under penalty of perjury. See what the sources say, and do not say, about who signs and who may file certified payroll. updated: 2026-10-16 type: guide publisher: WellStanding Certified Payroll --- # Who signs certified payroll in California, and can someone else file it for you? The declaration speaks for the contractor: it states that the contractor, as employer, complied. [Labor Code section 1776](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776) requires it under penalty of perjury, and the sources do not say who may sign it. [8 CCR section 16000](https://www.dir.ca.gov/t8/16000.html) defines a certification by the signer's authority to affirm, and [8 CCR section 16400](https://www.dir.ca.gov/t8/16400.html) has a public entity's request for certified copies of payroll records under section 1776 warn that a certifier who is not the contractor is considered the contractor's agent. DIR's eCPR materials do not say whether that carries over to the eCPR screens, or whether a bookkeeper, payroll service or filing service may submit or sign for you. WellStanding prepares and files, and the certification is always yours. Last reviewed October 16, 2026 against the sources it cites The short answer The declaration speaks for the contractor: it states that the contractor, as employer, complied. [Labor Code 1776(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776) requires it in writing under penalty of perjury, stating that the payroll record is true and that the employer complied with sections [1771](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771), [1811](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1811) and [1815](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1815). The sources do not say who may sign it. [8 CCR 16000](https://www.dir.ca.gov/t8/16000.html) defines a certification as the affirmation of a person "with the authority to so affirm," and [8 CCR 16400(d)(2)(A)](https://www.dir.ca.gov/t8/16400.html) has a public entity's request for certified copies of payroll records under section 1776 warn that a certifier who is not the contractor is considered the contractor's agent. That regulation does not mention the eCPR system, and DIR's eCPR materials do not say whether it carries over to the eCPR screens. WellStanding prepares the WH-347 and the eCPR from the payroll export you already run, and a person reviews every filing. You review the finished filing and sign the certification in one step, and nothing is filed until you have signed. The certification is always yours; we never sign for you. - [Labor Code section 1776(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776) requires each payroll record to contain or be verified by a written declaration, made under penalty of perjury, that the information is true and correct and that the employer complied with sections 1771, 1811 and 1815. Subdivision (a) does not say who may prepare, submit or sign it. - [8 CCR 16401](https://www.dir.ca.gov/t8/16401.html) is titled "Reporting of Payroll Requests" and covers records requested under Labor Code section 1776. Its subdivision (b) gives certification words with blanks for a printed name, a position in the business and "the authority to act for and on behalf of" the business or contractor. - [8 CCR 16000](https://www.dir.ca.gov/t8/16000.html) defines "Certified" as the affirmation of a person "with the authority to so affirm," under penalty of perjury. The test is authority to affirm. It names no position in the business and no employment requirement. - [8 CCR 16400](https://www.dir.ca.gov/t8/16400.html) is titled "Request for Payroll Records." Its subdivision (d)(2)(A) says the public entity's request to the contractor must give conspicuous notice that the person certifying the copies, if not the contractor, is "considered as an agent acting on behalf of the contractor." It covers requests for certified copies of payroll records under Labor Code section 1776 and does not mention the eCPR system. - [DIR's Upload eCPR guide](https://www.dir.ca.gov/Public-Works/Guides/Upload-eCPR.pdf) shows a certification with the same authority and perjury language, a signature box and a Submit button and, on the manual path, an agreement checkbox. The guide says the payroll submitter signs to acknowledge that all information is correct before Submit. The screens in the guide have no printed name or position in business field. - [DIR's eCPR FAQ](https://www.dir.ca.gov/Public-Works/ecprfaq.html) says each company is responsible for submitting its own payroll, and that submitting records to a union, the prime contractor, the awarding body or a labor compliance program does not put the contractor in compliance with the state unless it submits eCPRs directly to DIR. It does not mention payroll services or filing services. - On federal jobs, [29 CFR 5.5(a)(3)(ii)(C)](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5) has the Statement of Compliance signed by the contractor or an agent who pays or supervises the payment of the workers. ## What the signature says [Section 1776(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776) says each payroll record "shall contain or be verified by a written declaration that it is made under penalty of perjury," stating two things: - The information in the payroll record is true and correct. - The employer has complied with [section 1771](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771) (prevailing wage), [section 1811](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1811) (the eight hour day and 40 hour week) and [section 1815](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1815) (overtime pay) for work its employees did on the project. Subdivision (c) says that, unless records are furnished directly to the Labor Commissioner under [section 1771.4(a)(3)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771.4), certified payroll records are on DLSE's forms or contain the same information as those forms. Printouts of payroll data qualify if they contain the same information as the forms and are verified in the manner specified in subdivision (a). Our [Labor Code 1776 guide](https://wellstanding.com/guides/california-labor-code-1776/) covers the rest of the statute. The words of certification come from [8 CCR section 16401](https://www.dir.ca.gov/t8/16401.html), titled "Reporting of Payroll Requests." Subdivision (a) covers the format for payroll records requested under Labor Code section 1776, on a form the public entity provides. Subdivision (b) gives the words of certification. The signer prints a name and a "position in business," states that they have "the authority to act for and on behalf of" the business or contractor, and certifies under penalty of perjury that the records are the originals or true, full and correct copies showing the actual disbursements to the workers named. The regulation does not mention the eCPR system. DIR's [Form A-1-131](https://www.dir.ca.gov/dlse/forms/pw/dlseforma-1-131.pdf) carries the same words on its reverse side. Two other DIR regulations speak to who certifies. [8 CCR section 16000](https://www.dir.ca.gov/t8/16000.html), the definitions section, defines "Certified" as "The affirmation of a person with the authority to so affirm, under the penalty of perjury" that the records are originals or full, true and correct copies. The test there is authority to affirm. It names no position in the business and no employment requirement. [8 CCR section 16400](https://www.dir.ca.gov/t8/16400.html), titled "Request for Payroll Records," covers requests for certified copies under Labor Code section 1776. Under subdivision (d)(2)(A), the public entity's request to the contractor must give conspicuous notice "that the person certifying the copies of the payroll records is, if not the contractor, considered as an agent acting on behalf of the contractor." That regulation contemplates a certifier who is not the contractor and tells the public entity to warn that such a certifier is considered the contractor's agent. Section 16400 covers requests for certified copies of payroll records under Labor Code section 1776, and neither section mentions the eCPR system. DIR's eCPR materials do not say whether the agent language carries over to the eCPR screens. DIR's eCPR screens match the authority and perjury language but leave out the name and position fields. In [DIR's Upload eCPR guide](https://www.dir.ca.gov/Public-Works/Guides/Upload-eCPR.pdf), the manual path shows a certification that states "I have the authority to act for and on behalf of" the contractor, a Contractor Signature box and a checkbox reading "I agree to the certification under penalty of perjury." In the guide's example, the certification names the contractor company, not a person, where 8 CCR 16401(b) has the signer's name. The XML path shows a certification that states the signer has the authority to act for and on behalf of "this contractor," above a Signature box. Neither screen has a printed name or position in business field. DIR calls the person who completes this the payroll submitter. ## Who counts as the signer The sources point in two directions. The blank in 8 CCR 16401(b) asks for a "position in business," which suggests someone inside the business. 8 CCR 16000 and 8 CCR 16400(d)(2)(A) speak differently. Section 16000 asks for a person "with the authority to so affirm." Section 16400(d)(2)(A) has a public entity warn that a certifier who is not the contractor is considered the contractor's agent. Labor Code section 1776(a) says the declaration states that the employer complied with sections 1771, 1811 and 1815. It does not say the signer must be the employer. None of these sources lists who qualifies. One possible reading is that the signer is an owner, an officer or an employee the company has authorized. That reading is ours, and the text above leaves room for an agent as well. DIR's eCPR screens have no position field, and DIR's eCPR materials do not say whether the agent language in section 16400 carries over to them. We suggest three tests for whoever signs: 1. **Authority.** The company has given them power to act for it, ideally in writing. 2. **Knowledge.** They know what the workers were paid, because the certification words say the records show the actual disbursements. 3. **Review.** They read this payroll before signing. A federal job has its own signing text. Under [29 CFR 5.5(a)(3)(ii)(C)](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5), the Statement of Compliance is signed by the contractor or subcontractor, or the contractor's or subcontractor's agent who pays or supervises the payment of the persons working on the contract. [DOL's WH-347 page](https://www.dol.gov/agencies/whd/forms/wh347) repeats that and accepts legally valid electronic signatures, not photocopied or scanned ones. A service that only formats your file does not pay or supervise the payment of anyone, so it does not fit that description. An agent that does pay or supervise payment does. See our [WH-347 guide](https://wellstanding.com/guides/wh-347/). ## What it costs the person who signs [Penal Code section 118(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN§ionNum=118) makes it perjury to certify under penalty of perjury and willfully state as true a material matter you know to be false. [Labor Code section 1777.1](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1777.1) adds debarment of one to three years for a violation with intent to defraud, and subdivision (g) reaches supervisors, managers and officers found personally and substantially responsible for a willful violation. See our [debarment guide](https://wellstanding.com/guides/prevailing-wage-debarment-california/). This is general information, not legal advice. ## Can your bookkeeper, payroll service or a filing service do it for you? Two jobs hide in that question: preparing the filing and signing it. We found nothing in DIR's eCPR materials that forbids splitting them, and nothing that confirms it. Under [Labor Code section 1771.4(a)(3)(A)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771.4), each contractor and subcontractor "shall furnish the records specified in Section 1776 directly to the Labor Commissioner," in an electronic format, in the manner the Labor Commissioner prescribes, on the department's internet website. [DIR's eCPR FAQ](https://www.dir.ca.gov/Public-Works/ecprfaq.html) says each company is responsible for submitting its own payroll, and that submitting records to a union, the prime contractor, the awarding body or a labor compliance program does not put the contractor in compliance with the state unless it submits eCPRs directly to DIR. It does not mention bookkeepers, payroll services or filing services either way. ### Your bookkeeper **An employee.** A bookkeeper who works for your company and has authority to act for it fits the words of 8 CCR 16401(b), as we read them. We also suggest written authority, knowledge of what the workers were paid, and a review of the payroll before signing. We found no DIR list of who may sign, so the authority has to be real. If your bookkeeper only keys in numbers you give them, you or another authorized person should sign. **An outside bookkeeper.** If your bookkeeper is an outside firm or a separate contractor, 8 CCR 16400(d)(2)(A) is the closest DIR text. It has a public entity's request for certified copies of payroll records under section 1776 warn that a certifier who is not the contractor is considered an agent acting on behalf of the contractor. The blank in 8 CCR 16401(b) refers to a position in the business, while 8 CCR 16000 speaks of a person with the authority to so affirm. DIR's eCPR materials do not say whether an outside bookkeeper may sign on the eCPR screens. Use the email step in "Get DIR's answer in writing" below before you rely on it. ### Your payroll provider A payroll system or service produces the numbers. Which systems export a file DIR accepts is covered in our guide to [payroll systems that export eCPR XML](https://wellstanding.com/guides/payroll-systems-that-export-dir-ecpr-xml/). On a federal job, an agent that actually pays or supervises the payment of the workers may sign the Statement of Compliance under 29 CFR 5.5(a)(3)(ii)(C), so a provider that pays your workers may qualify there. For the California declaration under section 1776(a), 8 CCR 16400(d)(2)(A) has a public entity's request for certified copies under section 1776 warn that a certifier who is not the contractor is considered the contractor's agent, and DIR's eCPR materials do not say whether a payroll provider may sign on the eCPR screens. We suggest someone at your company reads the payroll before anyone signs it. ### A filing service A filing service builds the WH-347 and the eCPR from your payroll export and puts the eCPR into DIR's system. DIR's eCPR materials say nothing for or against an outside company doing that. 8 CCR 16400(d)(2)(A) has a public entity's request for certified copies of payroll records warn that a certifier who is not the contractor is considered the contractor's agent. The words of certification in 8 CCR 16401(b) refer to a position in your business and authority to act for it. The eCPR materials do not say whether either carries over to the eCPR screens, which have no position field. DIR's [notice on its Public Works Website Services](https://www.dir.ca.gov/public-works/Public-Works-Website-Services.html) says contractor users create an account for their contractor using its PWCR number and can invite their team to join it. It does not say who may be invited. WellStanding prepares the WH-347 and the eCPR from the payroll export you already run, and a person reviews every filing. You review the finished filing and sign the certification in one step, and nothing is filed until you have signed. The certification is always yours; we never sign for you. That is because [Labor Code section 1776(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776) has the declaration state that the employer complied, and [8 CCR 16401(b)](https://www.dir.ca.gov/t8/16401.html) has the signer state authority to act for and on behalf of the business or contractor. Be careful with any service that signs in your name. The declaration is made under penalty of perjury, and you should read what it says before it goes in. ## What a preparer can and cannot do | A preparer can | A preparer cannot | | --- | --- | | Build the WH-347 and the eCPR from your payroll export | Pay your workers or know what you actually paid | | Check classifications and rates against the wage determination | Change what the declaration says. Under section 1776(a) it states that the employer complied with sections 1771, 1811 and 1815 | | Validate the file before it goes to DIR | Replace your own DIR registration. [Section 1725.5](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1725.5) requires the contractor to be registered to bid on, be listed in a bid for, or perform public work | | Prepare a corrected week for resubmission (an amended eCPR replaces the original, per DIR's FAQ) | Fix an underpayment. [Section 1775(a)(2)(E)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1775) has the contractor or subcontractor pay each worker the difference, and [section 1774](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1774) requires paying not less than the specified prevailing rates | | Have each week's filing ready for your review | Take the penalty for a late filing. Under section 1771.4(a)(3)(D) it accrues to the contractor that failed to furnish the records | Filing is not in the first column on purpose. DIR's materials do not say whether an outside company may submit an eCPR for a contractor. DIR's FAQ says each company is responsible for submitting its own payroll, and [Labor Code section 1771.4(a)(3)(A)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771.4) has each contractor and subcontractor furnish the records specified in section 1776 directly to the Labor Commissioner. WellStanding does the filing step as part of its service, and the certification stays with you. ## Seven questions to ask any provider about signing 1. Who enters the signature, and whose name goes on it? 2. Do you ever sign or type a signature for me? 3. Will I see the finished payroll before it is certified? 4. Which DIR account and registration does the filing go under? 5. Do I give you written authority, and what does it cover? 6. If the general contractor wants the payroll in its own portal too, who files the DIR eCPR? 7. When a week is wrong, who amends it, and who pays the penalty? For the whole buying decision, see [outsourcing certified payroll in California](https://wellstanding.com/outsource-certified-payroll-california/) and [certified payroll software vs a service](https://wellstanding.com/guides/certified-payroll-software-vs-service-california/). ## Get DIR's answer in writing 8 CCR 16400(d)(2)(A) covers requests for certified copies of payroll records under Labor Code section 1776. It has the public entity warn that a certifier who is not the contractor is considered the contractor's agent. DIR's eCPR materials do not say whether that carries over to the eCPR screens. If it matters to your job, email publicworks@dir.ca.gov, the eCPR inbox DIR's FAQ lists, and ask whether a person who is not an owner, officer or employee of the contractor may submit and sign an eCPR as the contractor's agent, and what authority DIR requires. Keep the reply in your job file. ## Where WellStanding fits WellStanding prepares the WH-347 and the eCPR from the payroll export you already run, and a person reviews every filing. You review the finished filing and sign the certification in one step, and nothing is filed until you have signed. The certification is always yours; we never sign for you. See why above, under [Labor Code section 1776(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776) and [8 CCR 16401](https://www.dir.ca.gov/t8/16401.html). Pricing is first filing free, then $995 one time setup and $249 per month for crews up to 25 workers, or $449 for 26 to 50. See [how the service works](https://wellstanding.com/certified-payroll-service-california/). ## Questions Who signs certified payroll in California?** The declaration speaks for the contractor: it states that the contractor, as employer, complied. Labor Code section 1776(a) requires it under penalty of perjury, and the sources do not say who may sign it. [DIR's Upload eCPR guide](https://www.dir.ca.gov/Public-Works/Guides/Upload-eCPR.pdf) says the payroll submitter signs to acknowledge that all information is correct before Submit. The regulation's certification words refer to authority to act for the business, and 8 CCR 16000 speaks of a person "with the authority to so affirm." One possible reading is an owner, an officer or an authorized employee. 8 CCR 16400(d)(2)(A) also has a public entity's request for certified copies of payroll records under section 1776 warn that a certifier who is not the contractor is considered the contractor's agent. For a sole proprietor with no payroll, [DIR's eCPR FAQ](https://www.dir.ca.gov/Public-Works/ecprfaq.html) says the owner should submit eCPRs and needs to attest under penalty of perjury to being at or above the required prevailing wage rate. A sole proprietor is the contractor, so the declaration is their own. See our [sole proprietor guide](https://wellstanding.com/guides/sole-proprietor-certified-payroll/). Can my bookkeeper sign my certified payroll?** An employee of your company can fit the regulation's words if they have authority to act for the company. We also suggest written authority, knowing what was paid, and reviewing the payroll before signing. We found no DIR list of who may sign. For an outside bookkeeper, 8 CCR 16400(d)(2)(A) has a public entity's request for certified copies of payroll records under section 1776 warn that a certifier who is not the contractor is considered the contractor's agent. DIR's eCPR materials do not say whether that carries over to the eCPR screens, so ask DIR in writing before you rely on it. Can a filing service file my certified payroll with DIR for me?** DIR's eCPR materials do not address it either way. 8 CCR 16400(d)(2)(A) has a public entity's request for certified copies of payroll records warn that a certifier who is not the contractor is considered the contractor's agent. We found nothing in the eCPR materials that forbids a service preparing and filing, and nothing that confirms it. WellStanding prepares the WH-347 and the eCPR, a person reviews every filing, and you review the finished filing and sign the certification in one step. Nothing is filed until you have signed, and we never sign for you. Ask any service who enters the signature and which DIR account the filing goes under. Does giving my payroll to the general contractor satisfy DIR?** No, according to [DIR's eCPR FAQ](https://www.dir.ca.gov/Public-Works/ecprfaq.html). It says that submitting certified payroll records to a union, the prime contractor, the awarding body or a labor compliance program does not put the contractor in compliance with the state unless it submits eCPRs directly to DIR. The FAQ does not say whether a prime contractor may submit an eCPR for a subcontractor. Under [section 1771.4(a)(3)(D)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771.4), the penalty for failing to furnish the records may only accrue to the actual contractor or subcontractor who failed to furnish them. What if the payroll I signed turns out to be wrong?** You cannot delete a submitted eCPR. Resubmit the workweek and, per DIR's FAQ, the amended eCPR replaces the original. Pay any underpayment to the worker, as [section 1775(a)(2)(E)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1775) provides, and see [how to correct a certified payroll report](https://wellstanding.com/guides/correct-certified-payroll-report/). ## Sources Every figure on this page links to its source where it first appears. The full list, in order: 1. [Labor Code section 1776](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1776) leginfo.legislature.ca.gov 2. [8 CCR section 16000](https://www.dir.ca.gov/t8/16000.html) dir.ca.gov 3. [8 CCR section 16400](https://www.dir.ca.gov/t8/16400.html) dir.ca.gov 4. [1771](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1771) leginfo.legislature.ca.gov 5. [1811](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1811) leginfo.legislature.ca.gov 6. [1815](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1815) leginfo.legislature.ca.gov 7. [8 CCR 16401](https://www.dir.ca.gov/t8/16401.html) dir.ca.gov 8. [DIR's Upload eCPR guide](https://www.dir.ca.gov/Public-Works/Guides/Upload-eCPR.pdf) dir.ca.gov 9. [DIR's eCPR FAQ](https://www.dir.ca.gov/Public-Works/ecprfaq.html) dir.ca.gov 10. [29 CFR 5.5(a)(3)(ii)(C)](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5) ecfr.gov 11. [section 1771.4(a)(3)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1771.4) leginfo.legislature.ca.gov 12. [Form A-1-131](https://www.dir.ca.gov/dlse/forms/pw/dlseforma-1-131.pdf) dir.ca.gov 13. [DOL's WH-347 page](https://www.dol.gov/agencies/whd/forms/wh347) dol.gov 14. [Penal Code section 118(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN&sectionNum=118) leginfo.legislature.ca.gov 15. [Labor Code section 1777.1](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1777.1) leginfo.legislature.ca.gov 16. [notice on its Public Works Website Services](https://www.dir.ca.gov/public-works/Public-Works-Website-Services.html) dir.ca.gov 17. [Section 1725.5](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1725.5) leginfo.legislature.ca.gov 18. [Section 1775(a)(2)(E)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1775) leginfo.legislature.ca.gov 19. [section 1774](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1774) leginfo.legislature.ca.gov ## Related - [Outsourcing certified payroll: four options compared](https://wellstanding.com/outsource-certified-payroll-california/) - [Labor Code 1776, explained](https://wellstanding.com/guides/california-labor-code-1776/) - [Certified payroll software vs a service](https://wellstanding.com/guides/certified-payroll-software-vs-service-california/) - [The DIR eCPR system explained](https://wellstanding.com/guides/dir-ecpr-system/) - [The WH-347 form](https://wellstanding.com/guides/wh-347/) - [Payroll systems that export eCPR XML](https://wellstanding.com/guides/payroll-systems-that-export-dir-ecpr-xml/)