48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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32 sections with “payroll”

  • FAR 22.406-6 Payrolls and statements.
    (a) Submission. In accordance with the clause at 52.222-8, Payrolls and Basic Records, the contractor must submit or cause to be submitted, within 7 calendar days after the regular payment date of the payroll week covered, for the contracto…
  • FAR 52.222-8 Payrolls and Basic Records.
    As prescribed in 22.407(a), insert the following clause: Payrolls and Basic Records (JUL 2021) (a) Payrolls and basic records relating thereto shall be maintained by the Contractor during the course of the work and preserved for a period …
  • DFARS 222.406-6 Payrolls and statements.
    …rm WH 347 or its equivalent must submit a DD Form 879, Statement of Compliance, with each payroll report.
  • FAR 52.222-4 Contract Work Hours and Safety Standards—Overtime Compensation.
    …Contractor that are subject to the Contract Work Hours and Safety Standards statute. (d) Payrolls and basic records. (1) The Contractor and its subcontractors shall maintain payrolls and basic payroll records for all laborers and mechanics…
  • FAR 4.705-2 Pay administration records.
    (a) Payroll sheets, registers, or their equivalent, of salaries and wages paid to individual employees for each payroll period; change slips; and tax withholding statements: Retain 4 years. (b) Clock cards or other time and attendance card…
  • FAR 22.406-7 Compliance checking.
    …rmed, number and classification of workers, and fulfillment of posting requirements. (3) Payroll reviews to ensure that payrolls of prime contractors and subcontractors have been submitted on time and are complete and in compliance with co…
  • FAR 52.222-6 Construction Wage Rate Requirements.
    … than once a week, and without subsequent deduction or rebate on any account (except such payroll deductions as are permitted by regulations issued by the Secretary of Labor under the Copeland Act (29 CFR part 3)), the full amount of wages …
  • FAR 52.222-9 Apprentices and Trainees.
    …tor as to the entire work force under the registered program. (3) Any worker listed on a payroll at an apprentice wage rate, who is not registered or otherwise employed as stated in paragraph (a)(1) of this clause, shall be paid not less t…
  • FAR 52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.
    …nd customarily used for notices to workers about terms and conditions of employment. (e) Payroll Records. (1) The Contractor shall make and maintain records, for three years after completion of the work, containing the following informatio…
  • FAR 4.2301 Definitions.
    …system that is to be used for routine administrative and business applications (including payroll, finance, logistics, and personnel management applications); or (2) Is protected at all times by procedures established for information that …
  • FAR 22.403-6 Department of Labor regulations involving construction.
    …bmission of weekly statements of compliance and the preservation and inspection of weekly payroll records; (3) Part 5, relating to enforcement of the— (i) Construction Wage Rate Requirements statute; (ii) Contract Work Hours and Safety S…
  • FAR 22.406-1 Policy.
    …rk, of their obligations under the labor standards clauses of the contract; (2) Adequate payroll reviews, on-site inspections, and employee interviews to determine compliance by the contractor and subcontractors, and prompt initiation of c…
  • FAR 22.406-4 Apprentices and trainees.
    …nt records of apprentices and trainees made available pursuant to the clause at 52.222-8, Payrolls and Basic Records, to ensure that the contractor has complied with the clause at 52.222-9, Apprentices and Trainees. (b) If a contractor has…
  • FAR 22.407 Solicitation provision and contract clauses.
    … Construction Wage Rate Requirements. (2) 52.222-7, Withholding of Funds. (3) 52.222-8, Payrolls and Basic Records. (4) 52.222-9, Apprentices and Trainees. (5) 52.222-10, Compliance with Copeland Act Requirements. (6) 52.222-11, Subcon…
  • FAR 22.1020 Seniority lists.
    … furnish a certified list of all service employees on the contractor's or subcontractor's payroll during the last month of the contract, together with anniversary dates of employment, to the contracting officer no later than 10 days before …
  • FAR 22.1905 Enforcement of Executive Order Minimum Wage Requirements.
    …of 52.222-55, Minimum Wages for Contractor Workers Under Executive Order 14026 to furnish payroll records, until such time as the noncompliance is corrected. (b) Complaints. (1) Complaints may be filed with the contracting officer or the A…
  • FAR 31.205-42 Termination costs.
    …as settlement expenses in (i) and (ii); normally, such indirect costs shall be limited to payroll taxes, fringe benefits, occupancy costs, and immediate supervision costs. (2) If settlement expenses are significant, a cost account or work …
  • FAR 32.304-3 Asset formula.
    … exceed a specified percentage (90 percent or less) of the contractor's investment (e.g., payrolls and inventories) in defense production contracts. The asset formula may include all items under defense contracts for which the contractor wo…
  • FAR 39.002 Definitions.
    …a system that is to be used for routine administrative and business applications, such as payroll, finance, logistics, and personnel management applications.
  • FAR 52.204-28 Federal Acquisition Supply Chain Security Act Orders—Federal Supply Schedules, Governmentwide Acquisition Contracts, and Multi-Agency Contracts.
    …system that is to be used for routine administrative and business applications (including payroll, finance, logistics, and personnel management applications); or (2) Is protected at all times by procedures established for information that …
  • FAR 52.204-30 Federal Acquisition Supply Chain Security Act Orders—Prohibition.
    …system that is to be used for routine administrative and business applications (including payroll, finance, logistics, and personnel management applications); or (2) Is protected at all times by procedures established for information that …
  • FAR 52.216-7 Allowable Cost and Payment.
    …irect costs; and, indirect expense applied at claimed rates. (L) Reconciliation of total payroll per IRS form 941 to total labor costs distribution. (M) Listing of decisions/agreements/approvals and description of accounting/organizationa…
  • FAR 52.222-11 Subcontracts (Labor Standards).
    …nsation (if the clause is included in this contract); (3) Apprentices and Trainees; (4) Payrolls and Basic Records; (5) Compliance with Copeland Act Requirements; (6) Withholding of Funds; (7) Subcontracts (Labor Standards); (8) Contr…
  • FAR 52.222-12 Contract Termination—Debarment.
    …Contract Work Hours and Safety Standards—Overtime Compensation, Apprentices and Trainees, Payrolls and Basic Records, Compliance with Copeland Act Requirements, Subcontracts (Labor Standards), Compliance with Construction Wage Rate Requirem…
  • FAR 52.222-32 Construction Wage Rate Requirements—Price Adjustment (Actual Method).
    …all contain a statement of the amount claimed and any relevant supporting data, including payroll records that the Contracting Officer may reasonably require. Upon agreement of the parties, the Contracting Officer will modify the contract p…
  • FAR 52.222-41 Service Contract Labor Standards.
    …tified list of the names, of all service employees on the Contractor's or subcontractor's payroll during the last month of contract performance. Such list shall also contain anniversary dates of employment on the contract either with the cu…
  • FAR 52.222-43 Fair Labor Standards Act and Service Contract Labor Standards—Price Adjustment (Multiple Year and Option Contracts).
    …a time-and-materials or labor-hour contract), and any relevant supporting data, including payroll records, that the Contracting Officer may reasonably require. Upon agreement of the parties, the contract price, contract unit price labor rat…
  • FAR 53.222 Application of labor laws to Government acquisitions (SF's 307, 1413, 1445, 1446, WH-347).
    …, Labor Standards Investigation Summary Sheet. (See 22.406-8(d).) (i) Form WH-347 (DOL), Payroll (for Contractor's Optional Use). (See 22.406-6(a).)
  • DFARS 222.406-1 Policy.
    …ent of foremen, laborers, mechanics, and others; (2) Wages and fringe benefits payments, payrolls, and statements; (3) Differentiation between subcontractors and suppliers; (4) Additional classifications; (5) Benefits to be realized by …
  • DFARS 228.307-1 Group insurance plans.
    …) The contractor has all cost-reimbursement contracts; or (c) At least 90 percent of the payroll for contractor operations to be covered by the Plan is under cost-reimbursement contracts.
  • DFARS 239.7301 Definitions.
    …system that is to be used for routine administrative and business applications, including payroll, finance, logistics, and personnel management applications; or (2) Is protected at all times by procedures established for information that h…
  • DFARS 252.236-7003 Payment for mobilization and preparatory work.
    …ctual expenditures; (2) Supporting documentation, including receipted bills or copies of payrolls and freight bills; and (3) The Contractor's documentation— (i) Showing that it has acquired the construction plant, equipment, and material…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.