Davis-Bacon Prevailing Wage 2026 Payroll Calculator

The Davis-Bacon Act (40 USC §§3141-3148) plus 70+ Davis-Bacon Related Acts (DBRA) require federal construction contractors and subcontractors to pay at least locally prevailing wages plus fringe benefits on contracts over $2,000. Wage Determinations (WDs) are published by the Department of Labor's Wage and Hour Division (WHD) county-by-county, trade-by-trade, and refreshed periodically. The 2023 Final Rule (effective October 2023, "Updating the Davis-Bacon Regulations") restored the 30% prevailing-wage methodology and tightened enforcement, and updated guidance under 29 CFR Part 5 remains in effect for 2026.

How To Find The Right 2026 Wage Determination

Wage Determinations are accessible at SAM.gov (formerly beta.SAM.gov / WDOL.gov). Search by state, county, and project type (Building, Heavy, Highway, Residential). Each WD lists every craft classification with base hourly rate plus separate fringe benefit amount. The applicable WD is the one in effect on the day of bid opening (or 10 days before for negotiated contracts) and remains locked for the duration of the contract. Multi-county projects can require multiple WDs. Failing to identify the correct WD before bidding is the most common compliance error.

Fringe Benefit Calculation

Fringe benefits can be paid in cash (added to the wage on each paycheck) or as bona fide benefits (health insurance, retirement plan contributions, vacation, training). To count toward Davis-Bacon, the benefit must be provided through a written plan and not be required by other law (FICA, workers' comp, FUTA do NOT count). If you pay $10/hr in fringe via a health plan, you've satisfied the fringe obligation; if your plan only costs $6/hr, you must cash-out the remaining $4/hr. Track separately on certified payroll. Health plan annualization rules require that benefits be "annualized" — meaning the per-hour fringe credit is computed using all hours worked, not just Davis-Bacon hours.

Certified Payroll & Form WH-347

Every Davis-Bacon contractor and subcontractor must submit a weekly certified payroll report to the contracting agency, typically on Form WH-347, signed under penalty of perjury within 7 days of paying wages. The form lists every worker's name, last 4 of SSN (since 2009), trade classification, hours worked daily, regular and overtime rates, gross wages, deductions, and net pay. The "Statement of Compliance" certifies that workers received at least the prevailing wage plus fringe. Failing to submit, or submitting falsified payrolls, exposes the contractor to False Claims Act (FCA) treble damages, debarment from federal contracts for up to 3 years, and criminal liability under 18 USC §1001.

2026 Penalty Exposure For Non-Compliance

Davis-Bacon enforcement penalties stack: (1) Back wages — full restitution of underpaid amounts to affected workers; (2) Liquidated damages under the Contract Work Hours and Safety Standards Act (CWHSSA) of $32 per overtime violation per day per worker (adjusted annually for inflation); (3) Contract funds withheld by the agency until cured; (4) 3-year debarment for willful violations under 29 CFR §5.12; (5) False Claims Act exposure — treble damages plus per-claim penalties; (6) State little Davis-Bacon exposure where applicable (California requires DIR registration plus state prevailing wage). Apprenticeship ratio violations and misclassification (calling an electrician a "laborer") are frequent triggers. WHD focused audits include the now-permanent 2024 enforcement bulletins.

Last updated May 2026. Sources: 40 USC §3141 et seq., 29 CFR Part 5, DOL 2023 Final Rule "Updating the Davis-Bacon and Related Acts Regulations" (88 FR 57526), Form WH-347. Educational only — consult a federal construction attorney before bidding or filing certified payroll.