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The page gives an overview
of the Cal-LCP example
of a public works payroll report
which satisfies California Law.
On this page there is also a brief
explanation of the purpose of a "California-Standard" Certfied
Payroll Report. |
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Blowup of the area of
the actual California State form
is compared to the same area
on the Cal-LCP form. |
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Concepts |
This page explains and
illustrates IMPORTANT
CONCEPTS of CPR Analysis. |
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#1 |
Analysis
#1 is the first step
in verifying that the prevailing
wage has been paid. This
analysis illustrates why it's
critical that all taxable wages
and untaxed contributions are
reported fully and accurately. |
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#1.1 |
Analysis
#1.1 verifies that the
actual wage paid to the worker
on the paycheck is at, or above,
the minimum amount required
by law. |
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#2 |
Analysis
#2 verifies that no
improper deductions have
been made.
This analysis relies on the "gross
amount for all projects"
wage amount as does Analysis #3. |
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#3 |
Analysis
#3 checks the wage payment
ratios for detection of a potentially
unlawful payroll calculation
system using one job to supplement
the cost of another. |
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#4 |
Analysis
#4 covers the verification
of the correct training contribution
rate and and total for all
work on "this project" for
the week. If a worker
works under more than one classification,
separate training contribution
accounts must be shown. |
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#5 |
Analysis
#5 concerns the detection
of patterns of short workdays
on a regular and continuous
basis which suggests either simple
hours shaving or "piece work back in" schemes. The detection
of an odd pattern would indicate
audit and investigation follow-up. |
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#6 |
Analysis
#6 focuses on the practice
of issuance of separate payroll
checks for public works and
private works projects during
the same payroll period. When
this practice is used, the
reporting must include both
amounts as shown on the illustrations. Caution: tax law violations may occur with this method! |
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#7 |
Analysis
#7 relates to the issue
of "annualization" of
contribution credits.
When credits against the prevailing
wage are taken through contributions
to employee benefit funds, the
amount per hour taken as a credit
must be "annualized". |
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#7.1 |
Analysis
#7.1 refers
to the somewhat obscure area
of a prevailing wage determination
which covers worker compensation
for projects outside the home
area. |
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#8 |
Analysis
#8 is designed to detect
the improper practice of paying
a lump sum amount for "salary" or "piecework"
for work done on a public works
project. These amounts may not be converted into a "per
hour-per diem" method for
reporting. |
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Labor
Code §1812 requires
a daily record of work on the
project as illustrated on this
page. |
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Labor
Code §226(a)(9) requires
hours and different rates per
hour to be shown on the payroll
check statement given to the
worker. |
