Published date: 06/25/2024
Question
Is there a special form for owner-operator payroll?
Answer: Great question. There is not a “special” certified payroll form specific to trucking owner-operators. They submit a regular certified payroll report (CPR) just like any other classification. (The WH-347 is the most commonly utilized certified payroll and statement of compliance form, and it’s provided by the USDOL on its website: www.dol.gov. However, any form can be used if the information submitted on it is the same.) Keep in mind that the classification “owner-operator” ONLY applies to trucks and may not be utilized for any other sort of equipment or classification. In other words, you cannot be an “owner-operator carpenter”. Lastly, keep in mind that I’m simply referring to federal Davis-Bacon (DBA) and its Related Acts (DBRA). Each state, city or local prevailing wage program may have its own rules.
See for reference:
- Field Operations Handbook Chapter 15, section 15e17 “Owner-operators of trucks and other hauling equipment”
Question
What are the requirements for owner-operator and broker owner-operator payroll?
Answer: Oh, this is a fun one. And a question that I usually elaborate on profusely during our Ignite Conference or Spark Seminars. Let’s dig into this, once again, with the understanding that I’m specifically referring to the rules under DBA/DBRA.
Like mentioned in the last question, owner-operators are, in fact, required to submit their own certified payroll form. However, there are some differences here. For one, they only have to:
- Enter their personal information
- Notate the classification of “owner-operator
- Sign the form.
They do NOT have to list how many hours they worked or how much they were paid. Now, the really interesting part of this that needs to be noted is that even if they are working on a federal (DBA) or federally-assisted (DBRA) job, the owner of the project CAN require the owner-operator to include that information. Remember, DBA/DBRA is simply a minimum requirement, and owners can make things stricter.
Next: trucking brokers, my favorite. Trucking brokers may absolutely have to turn in certified payroll reports. But they cannot turn them in with the classification “owner-operator” on them. If they turn in CPRs, then they should be turning them in with classifications such as teamsters, truckers, or operators, whichever is the applicable and properly termed classification per their specific wage determination. Once again, trucking broker may NOT turn in a CPR with owner-operators on them.
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These materials are being issued with the understanding that LCPtracker is not engaged in rendering legal or other professional services and is providing these for informational purposes only. If legal, accounting, or tax expert assistance is required, the services of a competent legal, accounting or tax professional should be sought.