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Massachusetts Certified Payroll and Prevailing Wage Rules

Federal Davis-Bacon is not the whole picture in Massachusetts. The state adds its own prevailing wage law on top, and here is what that changes for certified payroll.

✓ HAS ITS OWN PREVAILING WAGE LAW

Federal Davis-Bacon is not the only rule that applies here. Weekly payroll reports go directly to the awarding authority (not a state portal), by mail or email, each with a signed statement certifying the wages are accurate. That runs on top of, not instead of, the federal WH-347 whenever the project also has federal money in it.

Massachusetts at a glance

DetailMassachusetts requirement
Governing lawMass. General Laws Ch. 149, § 27B
Filed withThe awarding authority directly, no state portal
Filing cadenceWeekly
Extra filingSeparate Statement of Compliance after a contractor's portion completes
Record retention3 years
  • Massachusetts General Laws Chapter 149, § 27B sets the state's own prevailing wage and certified payroll requirements.
  • Weekly payroll reports go directly to the awarding authority (not a state portal), by mail or email, each with a signed statement certifying the wages are accurate.
  • A separate Statement of Compliance is due from each contractor after their portion of the project is complete.
  • Records must be kept for three years, matching the federal Davis-Bacon requirement.

Mass.gov: Prevailing Wage Statutes

What this means for your paperwork

The state filing does not replace the federal one. The moment federal funding touches a Massachusetts project, the WH-347 still has to go out. Certified Payroll only handles the federal side: it checks the rate against the live SAM.gov wage determination and fills out the WH-347 with its Statement of Compliance. It does not file Massachusetts's own state form, so budget for that as a separate step if this project needs it.

Frequently asked

Does Massachusetts have its own prevailing wage law?+

Yes. Massachusetts General Laws Chapter 149, § 27B sets the state's own prevailing wage and certified payroll requirements.

Does Certified Payroll file Massachusetts's state certified payroll form?+

No. Massachusetts payroll reports go straight to the awarding authority, not a state portal, by mail or email, with a signed statement of accuracy attached each week, and a separate Statement of Compliance is due again once a contractor's portion of the project wraps up. Certified Payroll handles only the federal side of that: the moment a Massachusetts project is also federally funded, it checks the rate against SAM.gov and fills out the WH-347 with its own Statement of Compliance automatically. The direct-to-authority state filing and its closeout statement still have to happen on their own.

This is a general informational summary, not legal advice, and covers state-level rules only. Verify current requirements with Massachusetts's labor department or a qualified compliance advisor before relying on it.

Certified Payroll checks every rate against the live wage determination as you enter hours, then generates the completed WH-347 with its Statement of Compliance.

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