{ "tool_id": "art-574-certified-payroll-prevailing-wage-recompute", "tool_version": "1.0.0", "display_name": "Certified Payroll / Prevailing Wage Recomputation", "mcp_name": "recompute_certified_payroll_pwa", "mandate_type": "analytics_mandate", "wave": 97, "gpu": false, "url": "https://ainumbers.co/chaingraph/art-574-certified-payroll-prevailing-wage-recompute.html", "description": "Recomputes, for one stated certified-payroll week, whether each worker on a caller-declared payroll was paid at or above the wage-determination rate for their classification, with Contract Work Hours and Safety Standards Act overtime applied at time-and-a-half on the basic hourly rate and fringe due straight-time for every hour. A prime contractor verifying a subcontractor's weekly payroll and a Section 6418 credit-transferee or tax-equity investor diligencing a developer's prevailing-wage math before purchasing transferred credits can run the identical arithmetic; neither side is privileged. Where a submitted certified payroll is also supplied, the recomputed required gross for each worker, derived here from the wage determination and declared hours rather than lifted from the submission, is compared against it field by field. In PWA mode, any deficiency found triggers an IRC Section 45(b)(7)-(8) correction-payment and penalty computation re-verified against primary text at build: the wage-differential component of the correction is tripled on a declared intentional disregard, interest accrues at the Section 6621 underpayment rate with six percentage points substituted for three, and the penalty is five thousand dollars per underpaid worker for the stated period, ten thousand on intentional disregard, with annual aggregation across periods left to the caller since this kernel is single-run and stateless. An optional apprentice-ratio check compares a declared permitted ratio against declared journeyman and apprentice counts without a bundled fifty-state or program table and without reassigning excess-apprentice hours to the journeyman rate, both named in the artifact's not_proven list. The verdict is MATCHES, DIVERGES, or INDETERMINATE, and INDETERMINATE covers an empty wage determination, an empty payroll, a payroll row whose classification is not found in the wage determination, and a run where no submitted certified payroll was supplied to compare against; none of these cases is guessed toward agreement. Money is fixed point in integer minor units throughout with two-decimal display. Cites the Davis-Bacon Act at 40 U.S.C. Section 3141 and following, 29 CFR Part 5, the Contract Work Hours and Safety Standards Act at 40 U.S.C. Section 3701 and following, IRC Section 45(b)(7)-(8) and its final regulations, and DOL Form WH-347, each dated for re-verification against primary text; no WH-347 expiration or sunset date is encoded because research turned up conflicting secondary-source dates. Stated boundary: this is not tax or legal advice, and a divergence against a submitted payroll is an arithmetic finding about the wage determination and hours supplied here, never a determination that any classification, hours, or correction figure is legally or factually correct.", "input_schema_ref": "chaingraph/art-574-certified-payroll-prevailing-wage-recompute.html#manifest", "consumes": [], "feeds": [], "status": "live", "conformance_fixtures": true, "compute_capability": "server", "compute_images": [ { "system": "sha256-source", "image_id": "sha256:4da565b656d200c214becb712b820a097894e9edeae66b4275e34854847911c7", "valid_from": "2026-07-10" }, { "system": "risc0", "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6", "valid_from": "2026-08-07" } ], "export_capability": [ "json" ], "compute_proof_ready": "ready", "deferred_reason": "New shard; awaiting the async GPU proving queue (S18 steady-state).", "compute_proof": { "type": "ZkVmReceipt", "system": "risc0", "receiptFormat": "groth16-bn254", "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6", "seal": "A8ebKl5U0SBPKQhB2oAIOyBlVl9ip6jHyBeqDDniSbYKavd4d/5j0XpROrL2wS9h3g5boP+F1hVPDPpTfg1bpCes77N6xTFd+jVGhqQ81rxA6OPsUWWLXBg6oF6K15sBGkGVjz9DN5tKRQQQF3dpBwyST1kJo9hyM16UH6DEcEEOBqFD7L9ky2+5ZWjZ7LM/E2q5hvhsrPyVbNy227jw8gMeHc9/aZmLeu1XBUW1z1L2OrKUb3Z7SU4YPk8Jvmc1HEAm1fd6aFOnwpHKzJsgnT0+AWP+eEcsWkcOmRFGr7kdJNB7YdkRK35tQsketO6BNeF6SREG12pxdqIzR1Kddw==", "journal": { "chaingraph_version": "0.4.0", "kernel_digest": "sha256:4da565b656d200c214becb712b820a097894e9edeae66b4275e34854847911c7", "output": { "apprentice_check": null, "citations": { "cwhssa": { "detail": "Requires time-and-a-half overtime pay after 40 hours in a week. This kernel applies the premium to the basic hourly rate only, with fringe due straight-time for every hour -- the general convention, not an exhaustive rule for every fringe arrangement.", "source": "40 U.S.C. Sec. 3701 ff. (Contract Work Hours and Safety Standards Act); 29 CFR Part 5 contract clauses" }, "davis_bacon_act": { "detail": "Requires laborers and mechanics on covered federal construction contracts to be paid not less than the wage determination rate (base plus fringe) for their classification.", "source": "40 U.S.C. Sec. 3141 ff. (Davis-Bacon Act); 29 CFR Part 5" }, "irc_45b7_correction": { "detail": "Correction payment = the wage deficiency (tripled on intentional disregard) plus interest at the Sec. 6621 underpayment rate with 6 percentage points substituted for 3. Re-verify against primary text before relying on it (research findings, not facts).", "source": "IRC Sec. 45(b)(7)(B)(i)(I); 26 CFR Sec. 1.45-7" }, "irc_45b7_penalty": { "detail": "Penalty of $5,000 per laborer or mechanic paid below the prevailing wage for any period during the year ($10,000 on intentional disregard). This kernel computes the penalty for the ONE stated period only; annual aggregation and deduplication across periods is the caller’s responsibility.", "source": "IRC Sec. 45(b)(7)(B)(i)(II)/(iii); 26 CFR Sec. 1.45-7" }, "wh347": { "detail": "Certified payroll form referenced for the shape of a submitted-payroll comparison. No expiration/sunset date is encoded here -- verify current validity at dol.gov/agencies/whd/forms/wh347.", "source": "DOL Form WH-347 (OMB Control No. 1235-0008)" } }, "comparison_basis": "The recomputed side of every comparison is derived here from the wage determination and the caller-declared payroll hours. It is not read from a submitted certified payroll. A comparison is only meaningful because the two sides have independent provenance.", "currency": "USD", "deficient_worker_count": 0, "diff": [ { "agrees": true, "detail": "The independently recomputed required gross equals the amount the submitted certified payroll states for this worker.", "difference_display": "0.00", "difference_minor_units": 0, "in_payroll": true, "recomputed_gross_display": "2416.00", "recomputed_gross_minor_units": 241600, "submitted_gross_display": "2416.00", "submitted_gross_minor_units": 241600, "worker_id": "W-1" } ], "fence": "This is not tax or legal advice. Rate compliance and CWHSSA overtime are recomputed from a caller-declared wage determination and payroll hours. PWA-mode correction and penalty figures follow IRC Sec. 45(b)(7)-(8) as re-verified against primary text at build, computed for the ONE stated period only -- annual aggregation across periods is the caller’s responsibility. No WH-347 expiration date is encoded. A divergence against a submitted payroll is an arithmetic finding about the figures supplied here, never a legal or tax determination.", "indeterminate_reason": null, "minor_unit_exponent": 2, "not_proven": [ { "detail": "This kernel recomputes wage/hour and IRC Sec. 45 correction arithmetic from caller-declared facts about one payroll week. It is not a substitute for counsel, a CPA, the Department of Labor, or the IRS.", "item": "Not tax or legal advice" }, { "detail": "The wage determination rows and each payroll row’s classification are caller-declared and are not independently verified against the governing WD published for the project’s locality.", "item": "Wage determination match" }, { "detail": "Overtime premium is modelled on the basic hourly rate only, with fringe due straight-time for every hour. Fringe-in-lieu-of-benefits arrangements and split-shift rules are not modelled.", "item": "CWHSSA overtime convention" }, { "detail": "An excess-apprentice count is flagged, but this kernel does not reassign excess apprentice hours to the journeyman rate or verify the declared ratio against the governing apprenticeship program.", "item": "Apprentice ratio recompute" }, { "detail": "Interest on a deficiency is computed as simple interest over the caller-declared number of underpayment days at the declared annual rate, not the daily-compounding convention Sec. 6621 actually uses.", "item": "Sec. 6621 interest approximation" }, { "detail": "The Sec. 45(b)(7)(B) penalty aggregates by calendar year across every payroll period. This kernel is single-run and stateless and computes the penalty for the ONE stated period only; deduplicating a worker who recurs across periods in the same year is the caller’s responsibility.", "item": "Annual penalty aggregation" }, { "detail": "No WH-347 OMB expiration/sunset date is encoded. Verify current form validity directly at dol.gov/agencies/whd/forms/wh347.", "item": "WH-347 form currency" }, { "detail": "Hours, rates, fringe, and every submitted-payroll figure are caller-supplied and asserted, not independently verified against timecards or payroll records.", "item": "Input accuracy" } ], "note": "Deterministic certified-payroll and prevailing-wage recomputation for one stated payroll week. Single-run and stateless: it holds no records, runs on no schedule, and retains nothing.", "payroll_rows": [ { "classification": "Electrician", "combined_paid_rate_display": "53.00", "combined_paid_rate_minor_units": 5300, "deficiency_display": "0.00", "deficiency_minor_units": 0, "fringe_paid_display": "11.00", "fringe_paid_minor_units": 1100, "ot_hours": 4, "paid_gross_display": "2416.00", "paid_gross_minor_units": 241600, "rate_meets_wd": true, "rate_paid_display": "42.00", "rate_paid_minor_units": 4200, "required_gross_display": "2416.00", "required_gross_minor_units": 241600, "st_hours": 40, "wd_combined_rate_display": "53.00", "wd_combined_rate_minor_units": 5300, "wd_found": true, "worker_id": "W-1" } ], "project_ref": "SYNTH-PROJ-574-A", "pwa_mode": true, "pwa_result": { "correction_computable": true, "deficient_worker_count": 0, "intentional_disregard": false, "irc_6621_underpayment_rate_percent": null, "penalty_scope": "This penalty is computed for the ONE stated payroll period only. The statute aggregates by calendar year across every period; deduplicating a worker who recurs across periods in the same year is the caller’s responsibility.", "penalty_worker_count": 0, "per_worker_penalty_display": "5000.00", "per_worker_penalty_minor_units": 500000, "total_correction_payment_display": null, "total_correction_payment_minor_units": null, "total_penalty_display": "0.00", "total_penalty_minor_units": 0, "underpayment_days": null, "worker_corrections": [] }, "rationale": [ "Certified payroll recomputed for project reference SYNTH-PROJ-574-A, week ending 2026-08-01 payroll week.", "1 wage-determination classification and 1 payroll row were supplied.", "No worker’s recomputed required gross exceeded the recomputed paid gross; no deficiency was found.", "PWA mode was requested but no deficiency was found, so no IRC Sec. 45(b)(7)-(8) correction or penalty applies.", "The independently recomputed required gross agrees with every one of the 1 worker the submitted certified payroll states a figure for. The left-hand side was computed here from the wage determination and hours, not lifted from the submission.", "This is not tax or legal advice. WH-347 is referenced only for the shape of a submitted-payroll comparison; no form expiration/sunset date is encoded here." ], "rejected_inputs": [], "submitted_supplied": true, "total_deficiency_display": "0.00", "total_deficiency_minor_units": 0, "verdict": "MATCHES", "wage_determination": [ { "base_rate_minor_units": 4200, "classification": "Electrician", "combined_rate_minor_units": 5300, "fringe_rate_minor_units": 1100 } ], "week_ending_label": "2026-08-01 payroll week" } } } }