What Contractors Need to Know The construction industry is facing major certified payroll changes in 2026. Staying compliant is critical to avoid penalties and keep your projects moving. Here’s what you need to know: 1. Updated WH-347 Form Starting September 30, 2026, the new WH-347 form is mandatory for all federal and prevailing wage projects. Key updates include: Clear reporting of cash vs. plan fringe benefits. Apprentice program verification fields. Digital signature support. Using outdated forms after this date can lead to penalties, payment delays, or even contract termination. 2. Electronic Submission Requirements Federal agencies and many states now require digital certified payroll reporting. For example: New York State mandates electronic submission via the NYSDOL portal starting January 1, 2026. Late submissions can incur $100/day penalties after a 14-day grace period. 3. Apprentice Ratio Compliance Contractors must: Ensure apprentices are registered in approved programs. Follow program-specific ratios (e.g., 1:3 or 1:4). Pay journeyman rates for any apprentices exceeding the allowed ratio. 4. Fringe Benefit Reporting Accurate reporting of fringe benefits is under stricter enforcement: Clearly indicate cash payments vs. contributions to bona fide plans. Misreporting can trigger audits and back-pay liability. 5. Digital Record-Keeping Maintain electronic copies of: Payroll reports, Apprenticeship documentation, Fringe benefit proof. This is essential for audits and Department of Labor reviews. 6. Payroll Software Readiness Your payroll system must: Generate the updated WH-347 form, Handle fringe and apprentice fields, Support electronic submission and digital signatures. If your software hasn’t been updated since 2024, it’s time to upgrade. 7. Train Your Team Educate payroll and project managers on: New WH-347 requirements, Electronic submission processes, State-specific compliance rules. Bottom Line 2026 certified payroll changes are designed to improve transparency and compliance—but they also increase complexity. Construction businesses should take immediate action to update their systems, train staff, and adopt electronic processes to remain compliant and avoid costly penalties. Need Help Staying Compliant? At TBM Payroll, we specialize in construction payroll compliance, including: Certified payroll reporting for federal and state projects, Davis-Bacon and prevailing wage compliance, Electronic submission and WH-347 form updates. ✅ Don’t risk penalties or project delays. Let TBM handle your certified payroll so you can focus on building. https://tbmpayroll.com Click to speak with a certified payroll consultant
⚠️ Compliance Alert: Using outdated WH-347 forms after Sept. 30, 2026 can result in penalties, payment delays, or contract termination.
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2. Electronic Submission Requirements

Federal agencies and many states now require digital certified payroll reporting.

New York State: Electronic submission via the NYSDOL portal is required starting January 1, 2026.

Late submissions may incur $100/day penalties after a 14‑day grace period.

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3. Apprentice Ratio Compliance

Program Required Ratio Notes
Program A 1:3 Exceeding ratio requires journeyman pay
Program B 1:4 Apprentices must be registered
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4. Fringe Benefit Reporting

Cash Fringe: $5.00/hr
Plan Fringe: $7.50/hr
Total Fringe: $12.50/hr

Note: Misreporting can trigger audits and back‑pay liability.
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5. Digital Record-Keeping

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6. Payroll Software Readiness

7. Train Your Team

Ensure payroll and project managers understand:

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Need Help Staying Compliant?

TBM Payroll specializes in construction payroll compliance, including:

Speak With a Certified Payroll Consultant
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Certified Payroll Requirements  2026

Compliance

Certified Payroll Requirements 2026

  • January 13 2026
  • TBM Payroll, PEO and HR Management
Construction site with people in hard hats

What Contractors Need to Know

The construction industry is facing major certified payroll changes in 2026. Staying compliant is critical to avoid penalties and keep your projects moving. Here’s what you need to know:

1. Updated WH-347 Form

Starting September 30, 2026, the new WH-347 form is mandatory for all federal and prevailing wage projects. Key updates include:
  • Clear reporting of cash vs. plan fringe benefits.
  • Apprentice program verification fields.
  • Digital signature support.
Using outdated forms after this date can lead to penalties, payment delays, or even contract termination.

2. Electronic Submission Requirements

Federal agencies and many states now require digital certified payroll reporting. For example:
  • New York State mandates electronic submission via the NYSDOL portal starting January 1, 2026.
  • Late submissions can incur $100/day penalties after a 14-day grace period.

3. Apprentice Ratio Compliance

Contractors must:
  • Ensure apprentices are registered in approved programs.
  • Follow program-specific ratios (e.g., 1:3 or 1:4).
  • Pay journeyman rates for any apprentices exceeding the allowed ratio.

4. Fringe Benefit Reporting

Accurate reporting of fringe benefits is under stricter enforcement:
  • Clearly indicate cash payments vs. contributions to bona fide plans.
  • Misreporting can trigger audits and back-pay liability.

5. Digital Record-Keeping

Maintain electronic copies of:
  • Payroll reports,
  • Apprenticeship documentation,
  • Fringe benefit proof.
This is essential for audits and Department of Labor reviews.

6. Payroll Software Readiness

Your payroll system must:
  • Generate the updated WH-347 form,
  • Handle fringe and apprentice fields,
  • Support electronic submission and digital signatures.
If your software hasn’t been updated since 2024, it’s time to upgrade.

7. Train Your Team

Educate payroll and project managers on:
  • New WH-347 requirements,
  • Electronic submission processes,
  • State-specific compliance rules.

Bottom Line

2026 certified payroll changes are designed to improve transparency and compliance—but they also increase complexity. Construction businesses should take immediate action to update their systems, train staff, and adopt electronic processes to remain compliant and avoid costly penalties.

Need Help Staying Compliant?

At TBM Payroll, we specialize in construction payroll compliance, including:
  • Certified payroll reporting for federal and state projects,
  • Davis-Bacon and prevailing wage compliance,
  • Electronic submission and WH-347 form updates.
✅ Don’t risk penalties or project delays. Let TBM handle your certified payroll so you can focus on building.
 
Tags:
Compliance Employee Onboarding Payroll Construction, Certified Payroll certified payroll NY certified payroll
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Since 1993, TBM Payroll, PEO, and HR have been a trusted partner to businesses, offering personalized payroll and HR solutions to simplify administration and ensure compliance with offices across New York State.

 

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