{ "tool_id": "art-574-certified-payroll-prevailing-wage-recompute", "note": "Vectors computed directly from the shipped kernel. Every project, worker and figure here is SYNTHETIC and is not a copy of any real payroll record or wage determination. Covers a MATCHES week with PWA mode on and no deficiency, a DIVERGES week with a computed PWA correction payment and penalty, and both INDETERMINATE finite-gate states (no submitted payroll; empty payroll row set with an apprentice-ratio flag).", "vectors": [ { "name": "matches-electrician-week-pwa-no-deficiency", "description": "One electrician worked 40 straight-time + 4 overtime hours at or above the wage-determination rate. PWA mode is on but finds no deficiency. The submitted certified payroll agrees.", "policy_parameters": { "project_ref": "SYNTH-PROJ-574-A", "week_ending_label": "2026-08-01 payroll week", "currency": "USD", "pwa_mode": true, "wage_determination": [ { "classification": "Electrician", "base_rate_minor_units": 4200, "fringe_rate_minor_units": 1100 } ], "payroll_rows": [ { "worker_id": "W-1", "classification": "Electrician", "st_hours": 40, "ot_hours": 4, "rate_paid_minor_units": 4200, "fringe_paid_minor_units": 1100 } ], "submitted_payroll": [ { "worker_id": "W-1", "gross_minor_units": 241600 } ] }, "output_payload": { "project_ref": "SYNTH-PROJ-574-A", "week_ending_label": "2026-08-01 payroll week", "currency": "USD", "minor_unit_exponent": 2, "wage_determination": [ { "classification": "Electrician", "base_rate_minor_units": 4200, "fringe_rate_minor_units": 1100, "combined_rate_minor_units": 5300 } ], "payroll_rows": [ { "worker_id": "W-1", "classification": "Electrician", "wd_found": true, "st_hours": 40, "ot_hours": 4, "rate_paid_minor_units": 4200, "rate_paid_display": "42.00", "fringe_paid_minor_units": 1100, "fringe_paid_display": "11.00", "combined_paid_rate_minor_units": 5300, "combined_paid_rate_display": "53.00", "wd_combined_rate_minor_units": 5300, "wd_combined_rate_display": "53.00", "rate_meets_wd": true, "required_gross_minor_units": 241600, "required_gross_display": "2416.00", "paid_gross_minor_units": 241600, "paid_gross_display": "2416.00", "deficiency_minor_units": 0, "deficiency_display": "0.00" } ], "deficient_worker_count": 0, "total_deficiency_minor_units": 0, "total_deficiency_display": "0.00", "apprentice_check": null, "pwa_mode": true, "pwa_result": { "intentional_disregard": false, "irc_6621_underpayment_rate_percent": null, "underpayment_days": null, "deficient_worker_count": 0, "worker_corrections": [], "correction_computable": true, "total_correction_payment_minor_units": null, "total_correction_payment_display": null, "per_worker_penalty_minor_units": 500000, "per_worker_penalty_display": "5000.00", "penalty_worker_count": 0, "total_penalty_minor_units": 0, "total_penalty_display": "0.00", "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." }, "submitted_supplied": true, "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.", "diff": [ { "worker_id": "W-1", "in_payroll": true, "recomputed_gross_minor_units": 241600, "recomputed_gross_display": "2416.00", "submitted_gross_minor_units": 241600, "submitted_gross_display": "2416.00", "difference_minor_units": 0, "difference_display": "0.00", "agrees": true, "detail": "The independently recomputed required gross equals the amount the submitted certified payroll states for this worker." } ], "verdict": "MATCHES", "indeterminate_reason": null, "rejected_inputs": [], "citations": { "davis_bacon_act": { "source": "40 U.S.C. Sec. 3141 ff. (Davis-Bacon Act); 29 CFR Part 5", "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." }, "cwhssa": { "source": "40 U.S.C. Sec. 3701 ff. (Contract Work Hours and Safety Standards Act); 29 CFR Part 5 contract clauses", "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." }, "irc_45b7_correction": { "source": "IRC Sec. 45(b)(7)(B)(i)(I); 26 CFR Sec. 1.45-7", "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)." }, "irc_45b7_penalty": { "source": "IRC Sec. 45(b)(7)(B)(i)(II)/(iii); 26 CFR Sec. 1.45-7", "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." }, "wh347": { "source": "DOL Form WH-347 (OMB Control No. 1235-0008)", "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." } }, "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." ], "not_proven": [ { "item": "Not tax or legal advice", "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": "Wage determination match", "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": "CWHSSA overtime convention", "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": "Apprentice ratio recompute", "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": "Sec. 6621 interest approximation", "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": "Annual penalty aggregation", "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": "WH-347 form currency", "detail": "No WH-347 OMB expiration/sunset date is encoded. Verify current form validity directly at dol.gov/agencies/whd/forms/wh347." }, { "item": "Input accuracy", "detail": "Hours, rates, fringe, and every submitted-payroll figure are caller-supplied and asserted, not independently verified against timecards or payroll records." } ], "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.", "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." }, "golden_hash": "3032db917072c2c79cefdcca36e2ccc36f80de9799a035c7ddbe826200391c89" }, { "name": "diverges-laborer-deficiency-with-correction", "description": "A laborer is paid below the wage-determination combined rate, producing a deficiency. PWA mode with intentional_disregard=false computes the correction payment and penalty; the submitted payroll understates the required gross, so the verdict is DIVERGES.", "policy_parameters": { "project_ref": "SYNTH-PROJ-574-B", "week_ending_label": "2026-08-08 payroll week", "currency": "USD", "pwa_mode": true, "intentional_disregard": false, "irc_6621_underpayment_rate_percent": 14, "underpayment_days": 90, "wage_determination": [ { "classification": "Laborer", "base_rate_minor_units": 2800, "fringe_rate_minor_units": 600 } ], "payroll_rows": [ { "worker_id": "W-2", "classification": "Laborer", "st_hours": 40, "ot_hours": 0, "rate_paid_minor_units": 2200, "fringe_paid_minor_units": 600 } ], "submitted_payroll": [ { "worker_id": "W-2", "gross_minor_units": 112000 } ] }, "output_payload": { "project_ref": "SYNTH-PROJ-574-B", "week_ending_label": "2026-08-08 payroll week", "currency": "USD", "minor_unit_exponent": 2, "wage_determination": [ { "classification": "Laborer", "base_rate_minor_units": 2800, "fringe_rate_minor_units": 600, "combined_rate_minor_units": 3400 } ], "payroll_rows": [ { "worker_id": "W-2", "classification": "Laborer", "wd_found": true, "st_hours": 40, "ot_hours": 0, "rate_paid_minor_units": 2200, "rate_paid_display": "22.00", "fringe_paid_minor_units": 600, "fringe_paid_display": "6.00", "combined_paid_rate_minor_units": 2800, "combined_paid_rate_display": "28.00", "wd_combined_rate_minor_units": 3400, "wd_combined_rate_display": "34.00", "rate_meets_wd": false, "required_gross_minor_units": 136000, "required_gross_display": "1360.00", "paid_gross_minor_units": 112000, "paid_gross_display": "1120.00", "deficiency_minor_units": 24000, "deficiency_display": "240.00" } ], "deficient_worker_count": 1, "total_deficiency_minor_units": 24000, "total_deficiency_display": "240.00", "apprentice_check": null, "pwa_mode": true, "pwa_result": { "intentional_disregard": false, "irc_6621_underpayment_rate_percent": 14, "underpayment_days": 90, "deficient_worker_count": 1, "worker_corrections": [ { "worker_id": "W-2", "classification": "Laborer", "deficiency_minor_units": 24000, "deficiency_display": "240.00", "wage_component_minor_units": 24000, "wage_component_display": "240.00", "interest_minor_units": 828, "interest_display": "8.28", "correction_payment_minor_units": 24828, "correction_payment_display": "248.28" } ], "correction_computable": true, "total_correction_payment_minor_units": 24828, "total_correction_payment_display": "248.28", "per_worker_penalty_minor_units": 500000, "per_worker_penalty_display": "5000.00", "penalty_worker_count": 1, "total_penalty_minor_units": 500000, "total_penalty_display": "5000.00", "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." }, "submitted_supplied": true, "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.", "diff": [ { "worker_id": "W-2", "in_payroll": true, "recomputed_gross_minor_units": 136000, "recomputed_gross_display": "1360.00", "submitted_gross_minor_units": 112000, "submitted_gross_display": "1120.00", "difference_minor_units": 24000, "difference_display": "240.00", "agrees": false, "detail": "The independently recomputed required gross differs from the amount the submitted certified payroll states for this worker." } ], "verdict": "DIVERGES", "indeterminate_reason": null, "rejected_inputs": [], "citations": { "davis_bacon_act": { "source": "40 U.S.C. Sec. 3141 ff. (Davis-Bacon Act); 29 CFR Part 5", "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." }, "cwhssa": { "source": "40 U.S.C. Sec. 3701 ff. (Contract Work Hours and Safety Standards Act); 29 CFR Part 5 contract clauses", "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." }, "irc_45b7_correction": { "source": "IRC Sec. 45(b)(7)(B)(i)(I); 26 CFR Sec. 1.45-7", "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)." }, "irc_45b7_penalty": { "source": "IRC Sec. 45(b)(7)(B)(i)(II)/(iii); 26 CFR Sec. 1.45-7", "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." }, "wh347": { "source": "DOL Form WH-347 (OMB Control No. 1235-0008)", "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." } }, "rationale": [ "Certified payroll recomputed for project reference SYNTH-PROJ-574-B, week ending 2026-08-08 payroll week.", "1 wage-determination classification and 1 payroll row were supplied.", "1 worker had a recomputed deficiency totalling 240.00 USD, applying Davis-Bacon rate compliance and CWHSSA overtime (time-and-a-half on the basic hourly rate, fringe due straight-time).", "PWA mode computed a total correction payment of 248.28 USD and a total penalty of 5000.00 USD across 1 worker(s), for THIS stated period only.", "The independently recomputed required gross diverges from the submitted certified payroll on 1 of 1 worker. Each difference is listed with both figures. A divergence is an arithmetic finding about the wage determination and hours supplied here, not a legal or tax determination.", "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." ], "not_proven": [ { "item": "Not tax or legal advice", "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": "Wage determination match", "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": "CWHSSA overtime convention", "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": "Apprentice ratio recompute", "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": "Sec. 6621 interest approximation", "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": "Annual penalty aggregation", "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": "WH-347 form currency", "detail": "No WH-347 OMB expiration/sunset date is encoded. Verify current form validity directly at dol.gov/agencies/whd/forms/wh347." }, { "item": "Input accuracy", "detail": "Hours, rates, fringe, and every submitted-payroll figure are caller-supplied and asserted, not independently verified against timecards or payroll records." } ], "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.", "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." }, "golden_hash": "d87dd8517d9b19c3b2162cfe5ea03b9c2ede3cdb4c9044bf1a807ad1c97d556f" }, { "name": "indeterminate-no-submitted-payroll", "description": "Wage determination and payroll rows are supplied and recomputed, but no submitted certified payroll is supplied to diff against. Verdict is INDETERMINATE, never guessed as MATCHES.", "policy_parameters": { "project_ref": "SYNTH-PROJ-574-A", "week_ending_label": "2026-08-01 payroll week", "currency": "USD", "wage_determination": [ { "classification": "Electrician", "base_rate_minor_units": 4200, "fringe_rate_minor_units": 1100 } ], "payroll_rows": [ { "worker_id": "W-1", "classification": "Electrician", "st_hours": 40, "ot_hours": 4, "rate_paid_minor_units": 4200, "fringe_paid_minor_units": 1100 } ] }, "output_payload": { "project_ref": "SYNTH-PROJ-574-A", "week_ending_label": "2026-08-01 payroll week", "currency": "USD", "minor_unit_exponent": 2, "wage_determination": [ { "classification": "Electrician", "base_rate_minor_units": 4200, "fringe_rate_minor_units": 1100, "combined_rate_minor_units": 5300 } ], "payroll_rows": [ { "worker_id": "W-1", "classification": "Electrician", "wd_found": true, "st_hours": 40, "ot_hours": 4, "rate_paid_minor_units": 4200, "rate_paid_display": "42.00", "fringe_paid_minor_units": 1100, "fringe_paid_display": "11.00", "combined_paid_rate_minor_units": 5300, "combined_paid_rate_display": "53.00", "wd_combined_rate_minor_units": 5300, "wd_combined_rate_display": "53.00", "rate_meets_wd": true, "required_gross_minor_units": 241600, "required_gross_display": "2416.00", "paid_gross_minor_units": 241600, "paid_gross_display": "2416.00", "deficiency_minor_units": 0, "deficiency_display": "0.00" } ], "deficient_worker_count": 0, "total_deficiency_minor_units": 0, "total_deficiency_display": "0.00", "apprentice_check": null, "pwa_mode": false, "pwa_result": null, "submitted_supplied": false, "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.", "diff": [], "verdict": "INDETERMINATE", "indeterminate_reason": "No submitted certified payroll was supplied, so the recomputed payroll has nothing to compare against.", "rejected_inputs": [], "citations": { "davis_bacon_act": { "source": "40 U.S.C. Sec. 3141 ff. (Davis-Bacon Act); 29 CFR Part 5", "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." }, "cwhssa": { "source": "40 U.S.C. Sec. 3701 ff. (Contract Work Hours and Safety Standards Act); 29 CFR Part 5 contract clauses", "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." }, "irc_45b7_correction": { "source": "IRC Sec. 45(b)(7)(B)(i)(I); 26 CFR Sec. 1.45-7", "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)." }, "irc_45b7_penalty": { "source": "IRC Sec. 45(b)(7)(B)(i)(II)/(iii); 26 CFR Sec. 1.45-7", "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." }, "wh347": { "source": "DOL Form WH-347 (OMB Control No. 1235-0008)", "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." } }, "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.", "Verdict is INDETERMINATE: No submitted certified payroll was supplied, so the recomputed payroll has nothing to compare against.", "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." ], "not_proven": [ { "item": "Not tax or legal advice", "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": "Wage determination match", "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": "CWHSSA overtime convention", "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": "Apprentice ratio recompute", "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": "Sec. 6621 interest approximation", "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": "Annual penalty aggregation", "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": "WH-347 form currency", "detail": "No WH-347 OMB expiration/sunset date is encoded. Verify current form validity directly at dol.gov/agencies/whd/forms/wh347." }, { "item": "Input accuracy", "detail": "Hours, rates, fringe, and every submitted-payroll figure are caller-supplied and asserted, not independently verified against timecards or payroll records." } ], "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.", "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." }, "golden_hash": "b64736e56a8a58fa2d34512f51a28304bfe66d724d39078fdd55a16f7acbea3c" }, { "name": "indeterminate-empty-payroll-with-apprentice-ratio", "description": "No payroll rows supplied at all -- the finite gate on a structurally empty payroll. An apprentice_program is declared and exceeds its permitted ratio, which is still flagged even though the payroll itself is empty.", "policy_parameters": { "project_ref": "SYNTH-PROJ-574-C", "week_ending_label": "2026-08-15 payroll week", "currency": "USD", "wage_determination": [ { "classification": "Electrician", "base_rate_minor_units": 4200, "fringe_rate_minor_units": 1100 } ], "payroll_rows": [], "apprentice_program": { "permitted_ratio_per_journeyman": 0.25, "actual_journeyman_count": 4, "actual_apprentice_count": 3 } }, "output_payload": { "project_ref": "SYNTH-PROJ-574-C", "week_ending_label": "2026-08-15 payroll week", "currency": "USD", "minor_unit_exponent": 2, "wage_determination": [ { "classification": "Electrician", "base_rate_minor_units": 4200, "fringe_rate_minor_units": 1100, "combined_rate_minor_units": 5300 } ], "payroll_rows": [], "deficient_worker_count": 0, "total_deficiency_minor_units": 0, "total_deficiency_display": "0.00", "apprentice_check": { "permitted_ratio_per_journeyman": 0.25, "actual_journeyman_count": 4, "actual_apprentice_count": 3, "permitted_apprentice_count": 1, "excess_apprentice_count": 2, "ratio_exceeded": true }, "pwa_mode": false, "pwa_result": null, "submitted_supplied": false, "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.", "diff": [], "verdict": "INDETERMINATE", "indeterminate_reason": "No payroll rows were supplied, so nothing could be recomputed.", "rejected_inputs": [], "citations": { "davis_bacon_act": { "source": "40 U.S.C. Sec. 3141 ff. (Davis-Bacon Act); 29 CFR Part 5", "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." }, "cwhssa": { "source": "40 U.S.C. Sec. 3701 ff. (Contract Work Hours and Safety Standards Act); 29 CFR Part 5 contract clauses", "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." }, "irc_45b7_correction": { "source": "IRC Sec. 45(b)(7)(B)(i)(I); 26 CFR Sec. 1.45-7", "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)." }, "irc_45b7_penalty": { "source": "IRC Sec. 45(b)(7)(B)(i)(II)/(iii); 26 CFR Sec. 1.45-7", "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." }, "wh347": { "source": "DOL Form WH-347 (OMB Control No. 1235-0008)", "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." } }, "rationale": [ "Certified payroll recomputed for project reference SYNTH-PROJ-574-C, week ending 2026-08-15 payroll week.", "1 wage-determination classification and 0 payroll rows were supplied.", "No worker’s recomputed required gross exceeded the recomputed paid gross; no deficiency was found.", "The declared apprentice program exceeds its permitted ratio by 2 apprentice(s); excess-apprentice hours were not reassigned to the journeyman rate (out of scope).", "Verdict is INDETERMINATE: No payroll rows were supplied, so nothing could be recomputed.", "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." ], "not_proven": [ { "item": "Not tax or legal advice", "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": "Wage determination match", "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": "CWHSSA overtime convention", "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": "Apprentice ratio recompute", "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": "Sec. 6621 interest approximation", "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": "Annual penalty aggregation", "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": "WH-347 form currency", "detail": "No WH-347 OMB expiration/sunset date is encoded. Verify current form validity directly at dol.gov/agencies/whd/forms/wh347." }, { "item": "Input accuracy", "detail": "Hours, rates, fringe, and every submitted-payroll figure are caller-supplied and asserted, not independently verified against timecards or payroll records." } ], "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.", "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." }, "golden_hash": "ca97e0abb7aae48707d0507d5140b59379678b9a25e309a78fc626f36f3d9863" } ] }