Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Employees pay a total of 7.65% of their applicable taxable earnings in FICA through payroll deductions, including: 6.2% of the first $160,200 for OASDI/Social Security. ol{list-style-type: decimal;} If the contractor uses more than one method to pay fringe benefits, they should mark either 4(a) or 4(b) on the certified payroll form depending on which method of paying fringe benefits applies to the majority of the contractors workers, and then explain any exceptions to how fringe benefits are generally paid in section 4(c). Any contractor who is making payment to approved plans, funds, or programs in amounts less than the wage determination requires is obliged to pay the deficiency directly to the covered worker as cash in lieu of fringe benefits. These questions address some of the most common compliance questions that WHD encounters. Where funding recipients determine that violations have occurred, but the contractor refuses to pay the prevailing wages due to workers, or they determine that debarment may be appropriate, funding recipients should coordinate with the funding agency and forward such cases to WHD for further action, as described in All Agency Memorandums 182 and 215. In addition, the Fair Labor Standards Act (FLSA), the federal law of most general application concerning wages and hours of work may also apply. Fraud Investigation. Tax Topic 762, Independent Contractor vs. Original certified weekly payrolls must be maintained for 3 years after the completion of the project and be made available to WHD upon request, as required by 29 CFR 5.6(a)(2). The .gov means its official. div#block-eoguidanceviewheader .dol-alerts p {padding: 0;margin: 0;} This is generally done by calculating a workers weighted average rate, in which the workers total straight-time compensation for that week, at all rates, is divided by the workers total hours worked that week, at all jobs, to determine the workers regular rate for overtime purposes. Funding recipients therefore must ensure that all of the Davis-Bacon labor standards clauses at 29 CFR 5.5 are incorporated into contracts awarded for BIL-funded projects subject to Davis-Bacon labor standards, and contractors must follow all of those requirements, including the requirements for certified payroll and weekly payment of wages. [CDATA[/* >