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On a California public-works project subject to DIR electronic certified payroll submission, with no applicable reporting exemption, who is responsible for submitting payroll records?

Correct Answer

C) Each contractor and subcontractor submits its own records.

Each contractor submits its own payroll. Sending a prime-contractor summary does not discharge lower-tier electronic reporting duties. Source: https://www.dir.ca.gov/Public-Works/PublicWorksSB854FAQ.html

Answer Options
A
Only the prime contractor for all lower tiers.
B
Have the prime keep a summary report while lower-tier payroll details stay in company files.
C
Each contractor and subcontractor submits its own records.
D
Only the union trust fund administrator.

Why This Is the Correct Answer

Each contractor submits its own payroll. Sending a prime-contractor summary does not discharge lower-tier electronic reporting duties. Source: https://www.dir.ca.gov/Public-Works/PublicWorksSB854FAQ.html

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