Published date: 07/16/2026
Aliecia Taormina, CCEP, MCA has over 20 years of experience in construction (including a role as a Senior Compliance Manager of a Fortune 300 contractor), accumulating extensive prevailing wage and Davis-Bacon knowledge over her career.
Question
Does an apprentice who has graduated from an accredited apprenticeship program qualify as a journeyman under Davis-Bacon requirements, both for wage determination purposes and apprentice-to-journeyman ratios?
Answer: Great question! The short answer is yes. However, the long answer would be that once an employee has graduated from a registered apprentice program, that employee is no longer considered an apprentice and will be required to be paid as a journey worker. They also will count towards the journey worker for apprentice ratios.
As you may know, all employees who are not registered as an approved apprenticeship program, must always be paid as a journey worker, regardless of if they are a 20-year employee who graduated from the program or an employee who was recently hired.
Question
If an employee who resides in Utah is working on a public works project in Nevada (which does not have a state income tax), can the employer deduct Utah state income tax from the employee’s wages for reporting on their Utah tax filings?
Answer: State income tax obligations are often tied to an employee’s state of residency, even when work is performed in another state. However, withholding requirements can vary based on the employee’s specific circumstances and applicable state tax laws.
But, because this is a tax-related question and we are not tax advisors, we recommend consulting a qualified tax professional or accountant who can review the employee’s residency status, work location, and other relevant details to determine the appropriate tax treatment and withholding requirements.
In the meantime, you may also wish to contact the applicable state tax agency for guidance specific to your situation.
Question
Are contractors allowed to submit certified payroll reports that show the total fringe benefits for the month rather than the hourly fringe benefit amount? One contractor has submitted CPRs that include monthly fringe totals in addition to the hourly prevailing wage rate, resulting in reported rates of more than $1,000 per hour on the CPR. Because the amounts do not match the employee’s pay stub, I have not accepted the CPR. The contractor states they have been reporting fringe benefits this way for some time. Is this acceptable?
Answer: No, monthly fringe benefit contributions generally should not be entered as an hourly fringe rate on a certified payroll report. Contractors may fund fringe benefits monthly, quarterly, or annually, but, when reporting on a CPR, they should report the fringe benefit credit in a manner that accurately reflects the employee’s hourly compensation and can be reconciled to payroll and fringe benefit records.
If a monthly fringe contribution is being reported as an hourly amount resulting in implausible rates (e.g., over $1,000 per hour), the CPR should be corrected or accompanied by documentation explaining how the fringe credit was calculated.
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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.
