How to file certified payroll in Nebraska (federal Davis-Bacon WH-347)

Nebraska has no state prevailing-wage law

Unlike states such as New York, New Jersey, or California, Nebraska has not enacted a prevailing-wage statute for public works. That means a typical state- or locally-funded Nebraska project does not require prevailing wages or certified payroll. The obligation is driven entirely by federal funding, not by the state.

Federal funding triggers Davis-Bacon and the WH-347

When a Nebraska project is funded in whole or in part by the federal government, the Davis-Bacon Act applies and you must submit weekly certified payroll on Form WH-347 with the Statement of Compliance. PayrollPenguin maps your classifications to the applicable Davis-Bacon wage determination, reshapes your hours and fringe into the WH-347 layout, and reformats your numbers — it never invents a wage.

Federal-aid highway work may add a portal

On Nebraska DOT federal-aid highway projects, the contract may require certified payroll to be submitted electronically through LCPtracker in addition to the WH-347. This is a per-project possibility set by the specific contract, not a statewide rule — check your contract documents. PayrollPenguin produces the underlying WH-347 data either way.

How to file Nebraska certified payroll

1. Import your payroll run. Upload your ADP, Gusto, QuickBooks, Paychex, or CSV payroll for the pay period.
2. Pick the federally-funded project. Select the Davis-Bacon project and attach its wage determination so classifications map to the right rates.
3. Resolve flagged anomalies. PayrollPenguin flags missing fringe, classification gaps, or a rate below the wage determination before you can certify.
4. Certify and export the WH-347. Sign the Statement of Compliance, then download the file-ready WH-347 (and submit via LCPtracker if your contract requires it).

Frequently asked questions

Does Nebraska have a state prevailing-wage law?

No. Nebraska has no state prevailing-wage statute, so there is no Nebraska state certified-payroll form or portal. Certified payroll is required only on federally-funded work under the Davis-Bacon Act, which is filed on the federal Form WH-347.

Do I need certified payroll for a Nebraska DOT road project?

Only if the project carries federal funding. Federal-aid highway projects fall under Davis-Bacon and require the WH-347, and the contract may also require submission through LCPtracker. A purely state-funded Nebraska road project has no prevailing-wage or certified-payroll requirement.

Is PayrollPenguin a compliance guarantee?

No. PayrollPenguin is a reporting and formatting tool — it formats your payroll to the federal WH-347 specification and flags anomalies. You certify and the awarding agency / DOL reviews.