.agency-blurb-container .agency_blurb.background--light { padding: 0; } At its most basic level, a certified payroll is a company's accounting of everything paid out on a contract performed for a government client. The .gov means its official. Properly filled out, this form will satisfy the requirements of Regulations, Parts 3 and 5 (29 C.F.R., Subtitle A), as to payrolls submitted in connection with contracts subject to the Davis-Bacon and related Acts. When payments are reported using a 1099 form, you as the business owner arent required to pay unemployment insurance, workers compensation insurance OR PAYROLL TAXES on that money. Freelancers and independent contractors must pay income taxes and FICA taxes on all earnings, even if a 1099-NEC is not issued. If the materials do not specify that the BIL funding or assistance requires Davis-Bacon labor standards to be incorporated in a contract for construction but the funding recipient believes that the funding in question may or should be covered, the funding recipient should contact the funding agency or WHD for assistance. U.S. Department of Labor (DOL) Regulations at 29 C.F.R. If the contractor is not issued an approval letter, any deduction not specifically listed in 29 CFR 3.5 is not permissible.