IRA Wage Determination

What is the process for requesting a supplemental wage determination?

The taxpayer, contractor or subcontractor should email requests for supplemental wage determinations to [email protected] . A taxpayer, contractor, or subcontractor should make requests for a supplemental wage determination no more than 90 days before the taxpayer (or the taxpayer’s designee, assignee, or agent) expects to execute the contract for the construction, alteration, or repair of the facility with a contractor. In the absence of a contract, the taxpayer, contractor, or subcontractor should make such requests no more than 90 days before construction, alteration, or repair of the facility starts. If a supplemental wage determination is not incorporated into the contract (or, in the absence of a contract, if construction has not started) within 180 calendar days from the date the supplemental wage determination is issued, the determination is no longer effective, and a new supplemental wage determination will need to be requested.

The request should contain all relevant information, including:

1. the name of the taxpayer, contractor, or subcontractor requesting the supplemental wage determination or wage rate;

2. the general wage determination(s), if any, applicable to construction, alteration, or repair of the facility;

3. a description of the work to be performed, including the type(s) of construction involved and, if the project involves multiple types of construction, information indicating the expected cost breakdown by type of construction;

4. the geographic area in which the facility is being constructed, altered, or repaired, including the name and address of the facility (if known);

5. the date the taxpayer (or the taxpayer’s designee, assignee, or agent) expects to enter into a contract with a contractor for which a supplemental wage determination is needed;

6. the start date of construction, alteration, or repair at the facility;

7. the labor classification(s) needed for performance of the work on the facility;

8. the duties to be performed by each such labor classification on the facility;

9. the proposed wage rate, including any bona fide fringe benefits, for each such labor classification;

10. any pertinent wage payment information that may be available;

11. any additional relevant information otherwise required by forms and instructions published by the U.S. Department of Labor;

12. and any additional information the taxpayer, contractor, or subcontractor wants the U.S. Department of Labor to consider.

What is the process for requesting an additional classification?

The taxpayer, contractor or subcontractor should email requests for additional classifications to [email protected].  A request for prevailing wage rates for additional classifications can be made any time after a contract for the construction, alteration, or repair of a facility has been executed between the taxpayer (or the taxpayers’ designee, assignee, or agent) and a contractor. In the absence of a contract, the taxpayer, contractor, or subcontractor should make such requests no more than 90 days before construction, alteration, or repair of the facility starts. The taxpayer, contractor, or subcontractor should make such request as soon as practicable after determining that an additional classification and wage rate is necessary.

The request should contain all relevant information, including:

1. the name of the taxpayer, contractor, or subcontractor requesting the additional classification and wage rate;

2. the general wage determination(s) applicable to construction, alteration, or repair of the facility;

3. a description of the work to be performed, including the type(s) of construction involved and, if the project involves multiple types of construction, information indicating the expected cost breakdown by type of construction;

4. the geographic area in which the facility is being constructed, altered, or repaired, including the name and address of the facility (if known);

5. the date the taxpayer (or the taxpayer’s designee, assignee, or agent) executed a contract with a contractor for which a wage rate for an additional classification is needed;

6. the start date of construction, alteration, or repair at the facility;

7. the labor classification(s) needed for performance of the work on the facility (excluding those for which wage rates are available on an applicable general wage determination);

8. the duties to be performed by each such labor classification on the facility;

9. the proposed wage rate, including any bona fide fringe benefits, for each such labor classification;

10. any pertinent wage payment information that may be available;

11. any additional relevant information otherwise required by forms and instructions published by the U.S. Department of Labor;

12. and any additional information the taxpayer, contractor, or subcontractor wants the U.S. Department of Labor to consider.