Payroll processed under a specific government contract (such as government-funded construction projects) requires special payroll reports that must be filed weekly. Certified payroll requirements can vary depending on the state where the work is performed.

Certified payroll reports ensure that your payroll records, as well as those of your subcontractors, accurately reflect the hours worked, rate of pay (both base rate and fringe benefits), and work classification. Failure to produce certified reports can result in substantial fines.