Repealed in 1985 · Davis-Bacon still applies

Idaho Prevailing Wage

Idaho repealed its prevailing wage law in 1985 and issues no state rates. That is the short answer. The longer one matters more: federal Davis-Bacon covers every federally funded Idaho job, and the Idaho Transportation Department spells out, in writing, how it wants certified payroll numbered, checked and kept.

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Where Idaho prevailing wage stands today

If you searched for Idaho prevailing wage rates for 2026 and could not find a state rate schedule, that is because there is not one. Idaho had a prevailing wage law and repealed it in 1985, so no Idaho agency issues wage determinations by county and classification, and no Idaho statute requires a certified payroll on a purely state or local job. The Public Works chapter of the Idaho Code is still on the books, but what it carries now is a residency preference, not a wage.

Three checks you can repeat yourself

We would rather you verify this than take our word for it, because a wrong answer here costs a contractor real money. These are the three sources we used, in the order we used them.

  1. 1

    The federal list of state thresholds

    The U.S. Department of Labor publishes a table of the dollar threshold at which each state's prevailing wage law kicks in. Idaho has no threshold listed and sits with the states that have no such law, with a note that Idaho repealed its law in 1985. The table carries a last revised date, so check that date when you read it.

    dol.gov state prevailing wage thresholds
  2. 2

    The Idaho Code itself

    Open Title 44, chapter 10, Public Works. Its sections are 44-1001 through 44-1005: the employment of Idaho residents, the terms of employment and wage contracts that carry that preference, definitions, a penalty, and a prohibition on employing aliens. None of them sets a wage rate, and section 44-1002's history note ends with an amendment in 1985, the year the federal table gives for the repeal.

    legislature.idaho.gov Title 44, chapter 10
  3. 3

    The state agency that enforces wage law

    The Idaho Department of Labor's wage questions page lists what it handles: the minimum wage, wage payment and separation pay, child labor, overtime under the federal Fair Labor Standards Act, wage claims and farm labor contractor licensing. Prevailing wage, public works wages and certified payroll do not appear on it, because there is nothing for the agency to administer.

    labor.idaho.gov wage questions

No state law is not the same as no obligation

The single most expensive mistake an Idaho contractor can make with this page is to read the headline and stop. Federal money brings Davis-Bacon with it, and Davis-Bacon carries weekly certified payroll, a signed Statement of Compliance, three-year record retention and real back-wage exposure. ITD federal-aid lettings are where most Idaho contractors meet it. The rest of this page is about that.

Sources: dol.gov Dollar Threshold Amount for Contract Coverage, legislature.idaho.gov Idaho Code Title 44, chapter 10, Idaho Code 44-1002, labor.idaho.gov wage questions.

ITD work: Section 112, the Resident Engineer and eComply

This is the part no general prevailing wage article tells an Idaho contractor. On federal-aid work let by the Idaho Transportation Department, the certified payroll has a named recipient, a numbering rule, a required set of contents and, from October 2026, a portal.

Weekly, to the Resident Engineer

ITD Contract Administration manual, Section 112.06: contractors and subcontractors must submit weekly certified payrolls to the Resident Engineer, whose staff check them and retain them as part of the project file. The first payroll, any payroll with employee spot-check interviews and payrolls with new employees get a detailed check; the rest are spot-checked unless experience with a contractor says otherwise.

Numbered consecutively, prime and each sub separately

Number certified payrolls consecutively, and keep separate consecutive numbering for the prime contractor and for each subcontractor or sub-subcontractor on the project. Weeks with no work still get a numbered payroll with no work performed written across it; a suspension gets a statement on the last payroll, and the next consecutive number when work resumes.

No mandatory format, but a fixed list of contents

The manual says there is no mandatory format for a contractor or subcontractor certified payroll, then lists what every one must contain: the project number, the employer's full name, and for each employee the classification per the contract wage decision or a USDOL-approved additional classification, the hourly wage and fringe rates, the hours worked each day with overtime shown separately, the gross amount earned, the itemized deductions and the net amount paid.

The Statement of Compliance is the WH-347's

A statement of compliance must accompany each certified payroll, signed by an authorized agent certifying that the facts are true: payrolls accurate and complete, wage rates not less than the contract wage decision, classifications matching the work performed. Use the WH-347, which carries the statement on its reverse, or another form that uses identical wording to the WH-347's.

Within one week after the work it covers

The manual's certified payroll review checklist asks whether the payroll was submitted within one week following the end of the work covered by the payroll. The federal regulation uses a different trigger, within 7 days after the regular payment date under 29 CFR 3.4(a). Follow what your contract and the Resident Engineer specify.

Who signs, and the ITD-1800

If someone other than a corporate officer, partner or sole proprietor is appointed to execute the weekly statement and the WH-347 is not being used, the appointment goes on a Payroll Appointment Affidavit, ITD-1800, with the first payroll. The manual says the ITD-1800 is not required when the WH-347 is used and the certification on its page 2 is completely filled out and signed.

Overtime and fringe, as ITD reads them

Section 112.09: on federal-aid projects all hours over 40 in a week are paid at one and a half times the basic wage rate, which means the straight time rate actually being paid or the contract wage decision minimum, whichever is greater; fringe benefits apply to overtime hours at the straight time rate. Section 112.08: the fringe payment method must be stated clearly on the statement of compliance, and cash fringe must be readily determined from the payroll.

Three years after final acceptance, and the payrolls are public records

Retain all payroll records for a minimum of three years after Department final acceptance of the project or final payment receipt, whichever is longer; the contract work is not complete until the warranty period ends. Certified payrolls are public records subject to disclosure on request, with employee addresses and Social Security numbers blocked out, and the checklist says neither belongs on the payroll at all.

eComply on B2GNow, from October 1, 2026, district by district

ITD's Office of Civil Rights describes eComply as a new software solution that automates the submission of certified payroll and federal reporting, replacing a paper process, launched on October 1, 2026 for federally funded projects in ITD District 1 and rolled out to other districts in phases. Contractors use their existing B2GNow login; integrated payroll software submits automatically, and everyone else uploads the certified payroll documents.

Where we fit, honestly. We generate the federal WH-347, which is the form ITD's manual names for the Statement of Compliance and which carries every item on its list of required contents. We are not integrated with eComply: on a district that has moved to it, you log in to B2GNow and upload the PDF. Whether your project is on eComply yet is a question for the Resident Engineer before your first submission, not after your fourth.

Sources: itd.idaho.gov Contract Administration manual, Section 112 Labor Compliance (06/17), itd.idaho.gov Certified Payroll Software (eComply), fhwa.dot.gov Form FHWA-1273, 29 CFR 3.4(a).

What still applies to Idaho construction work

No state law does not mean no prevailing wage. It means the obligation comes from somewhere else, and you have to know which jobs carry it.

Federal money means Davis-Bacon

Davis-Bacon applies to contracts in excess of $2,000 for construction, alteration, or repair, including painting and decorating, of public buildings or public works. The Related Acts extend prevailing wage requirements to construction that federal agencies assist through grants, loans, loan guarantees and insurance.

Federal-aid highway work is the common case

Section IV of Form FHWA-1273, the federal-aid contract provisions, is applicable to all Federal-aid construction projects exceeding $2,000 and to all related subcontracts and lower-tier subcontracts regardless of subcontract size. ITD's manual says any contract financed in whole or in part by federal-aid funds must include the Required Contract Provisions, FHWA-1273.

Subcontract size does not save you

The $2,000 test is applied to the prime contract. A small lower-tier subcontract on a covered project is still covered, which surprises specialty trades more than any other rule in this area.

Warranty work is covered too

ITD's manual says labor compliance applies to all warranty or repair work, whether the work is five, ten or more years after the original contract, if the Department used federal-aid funds for any portion of it. A crew sent back to fix something on an old federal-aid job is still on a Davis-Bacon job.

Federally assisted buildings, housing and utilities

Related Act coverage reaches well past highways: federally assisted housing, water and sewer work funded through federal programs, airport projects and federal buildings all carry prevailing wage obligations through their funding, not through Idaho law.

No state rate schedule to check

There is no Idaho county-by-county wage determination. If a rate binds your Idaho job, it came from a federal wage determination in the contract, from the contract specifications themselves, or from a collective bargaining agreement you signed.

The residency preference is a separate clause

Idaho Code 44-1002 puts a ninety-five percent Idaho resident hiring provision into state, county, municipal and school construction contracts, with a ten percent nonresident allowance where fifty or fewer persons are employed and a carve-out so it is not enforced against the federal veterans preference on federal-aid contracts. It is a hiring term, not a wage, and whether it is in your contract is for the awarding body to say.

Read the contract, every time

On a purely state or local Idaho job with no federal money, wages and reporting are contract matters rather than statutory ones. Some awarding agencies still write wage and payroll reporting terms into their specifications, and those bind you as contract terms.

Sources: dol.gov Government Contracts, Construction, fhwa.dot.gov Form FHWA-1273, Section IV, itd.idaho.gov Section 112, Idaho Code 44-1002.

Where the rates that bind an Idaho job actually live

There is no state page to bookmark. For federally funded Idaho work the governing document is the wage determination in your contract, and the official source is the federal wage determination system on sam.gov. Pay the determination that came with your contract, not whatever is newest online. ITD's manual puts it on the contractor: it is the contractor's responsibility to determine the correct prevailing wage to use when preparing bids, and a classification the determination does not list is requested on a DOL SF-1444 after award, with the DOL having final approval.

Finding the right determination

  • • Search the Davis-Bacon Act wage determinations on sam.gov
  • • You need the state, the county, and the construction type: building, heavy, highway or residential
  • • The general decision number is named in the contract, not guessed
  • • A zone differential on the determination follows the physical site of work; where a site straddles two zones, ITD applies the lower zone rate
  • • Look up Davis-Bacon rates by county

What is not a source

  • • There is no Idaho state wage determination, current or historical since 1985
  • • No Idaho agency publishes county prevailing wage scales
  • • Washington's or Oregon's state rates do not travel across the line with your crew
  • • A union agreement rate still binds you if you signed the agreement
  • • A rate sheet from a prior job is a prior job's determination

We deliberately do not print wage rates on this page. Rates change, and a stale number on a marketing site is how a contractor underpays a crew. Use sam.gov wage determinations and the determination attached to your contract. Walkthrough: how to search SAM.gov for a wage determination.

The federal certified payroll rules behind it all

ITD's manual sits on top of the federal Davis-Bacon requirements. Know both. When a contract is silent or a Resident Engineer points you back to the regulation, this is what the regulation says.

Weekly, not monthly

The contractor submits payroll information on a weekly basis for each week in which any covered work is performed. A quiet week with no covered work is handled differently from a week you simply did not file, and on ITD work it still gets a numbered payroll.

Within 7 days after the regular payment date

The federal deadline runs from the payment date, not the week ending date: the payroll goes to the contracting or sponsoring agency within 7 days after the regular payment date (29 CFR 3.4(a)). Getting that reference point wrong is a common cause of a late filing.

A Statement of Compliance every week

Each certified payroll carries a signed Statement of Compliance under 29 CFR 5.5(a)(3)(ii)(C), indicating that the payrolls are correct and complete and that each laborer or mechanic has been paid not less than the applicable Davis-Bacon prevailing wage rate for the work performed.

Form WH-347 is optional but standard

The U.S. Department of Labor publishes Form WH-347 as an optional format that satisfies the requirements, carrying OMB Control No. 1235-0008. ITD's manual names it, or identical wording on another form.

Keep the records three years

Payrolls and basic records are maintained during the course of the work and preserved for three years after the date of completion of the contract, covering name, classification, hourly rates including fringe contributions or cash equivalent, daily and weekly hours, deductions and actual wages paid. ITD counts its three years from final acceptance or final payment, whichever is later.

Full Social Security numbers must never appear

A submitted weekly payroll must not carry a worker's full Social Security number. Use an individually identifying number such as the last four digits instead. Home addresses, phone numbers and email addresses stay off the submitted copy too; ITD's checklist says the same.

Post the determination on site

The wage determination and the Davis-Bacon poster must be posted at all times by the contractor and its subcontractors at the site of the work, in a prominent and accessible place where workers can easily see them. ITD residency staff verify the project site bulletin board.

Sources: dol.gov Form WH-347 and instructions, 29 CFR 3.4, 29 CFR 5.5(a)(3). Line-by-line help: WH-347 instructions and how to fill out the WH-347 step by step.

A worked example

The rates below are illustrative placeholders. They are not Idaho rates and not state rates of any kind, because Idaho does not publish any. Use the wage determination attached to your own contract.

One operator on a federally funded Idaho job. Say the wage determination in your contract shows a $34.00 base rate and a $15.00 hourly fringe rate for the classification. The crew works ten hours Monday through Thursday plus six hours Friday, so 46 hours in the payroll week, and the contract applies time and a half to the base rate for hours over 40, which is how ITD's manual reads it too.

LineMathAmount
Straight time40 hrs at $34.00 base$1,360.00
Overtime hours6 hrs at 1.5 x $34.00 base = $51.00$306.00
Total cash wages before fringe$1,360.00 + $306.00$1,666.00
Fringe obligation46 hrs at the $15.00 fringe rate$690.00
Total wage and fringe obligation$1,666.00 + $690.00$2,356.00
Credit for bona fide plans46 hrs at $10.25 contributed$471.50
Cash in lieu still owed46 hrs at the remaining $4.75$218.50
Cash the worker actually receives$1,666.00 + $218.50$1,884.50

Two things trip people up. The overtime multiplier runs on the base rate, so the fringe rate is not multiplied for the six overtime hours; ITD's manual says the same, fringe at the straight time rate on overtime hours. And the fringe obligation is owed on all 46 hours, not just the straight-time 40. Underfund the plan and the shortfall becomes cash wages, which is the $218.50 line. On the WH-347 that plan credit is a weekly dollar total in column 6B and the cash in lieu is a weekly dollar total in column 6C, and ITD wants the method stated on the Statement of Compliance.

Want this done for your own numbers? Use the free prevailing wage calculator, split the fringe with the fringe benefit calculator, or read how to calculate fringe benefits on prevailing wage projects.

Idaho state law vs federal Davis-Bacon

The left column is short, and that is the point of this page. Davis-Bacon applies to federally funded and federally assisted construction in Idaho on its own authority, whatever the Legislature does or does not do.

RequirementIdaho state lawFederal Davis-Bacon
Governing lawNo prevailing wage statute since the 1985 repealDavis-Bacon Act and the Related Acts
Applies toNothing by statute (a residency preference clause is not a wage)Federal and federally assisted construction
Contract thresholdNone listed by dol.gov for IdahoIn excess of $2,000
AgencyNo state prevailing wage agencyU.S. DOL Wage and Hour Division
Rate sourceNo state determinations issuedWage determination in the contract
Payroll frequencyNo state requirementWeekly
Payroll deadline ruleNo state requirement; ITD's checklist expects it within one week after the workWithin 7 days after the regular payment date (29 CFR 3.4(a))
FormNo state form; ITD names the WH-347 or identical wordingOptional Form WH-347
Where it goesNowhere by statute; ITD payrolls go to the Resident Engineer, through eComply where it has rolled outContracting or sponsoring agency
CertificationNo state certificationStatement of Compliance (29 CFR 5.5(a)(3)(ii)(C))
Record retentionNo state requirement; ITD keeps three years from final acceptance or final payment3 years after completion of the contract
Local minimum wagesBarred by Idaho Code 44-1502(4)Not affected

One practical consequence worth planning for: an Idaho contractor who crosses a state line runs into state prevailing wage schemes Idaho does not have. Washington files certified payroll in a state system, Oregon, Montana and Nevada run state prevailing wage programs, Wyoming's law applies above a $100,000 contract threshold on the dol.gov table, and Utah repealed its law in 1981. If your crews work across borders, the Idaho answer does not travel with them.

Sources: dol.gov state prevailing wage thresholds, dol.gov Davis-Bacon construction coverage, Idaho Code 44-1502, itd.idaho.gov Section 112. Multi-state reading: multi-state prevailing wage compliance.

What CertifiedPayrollPro does for Idaho work

We produce the reports. You file them with the contracting agency, hand them to the Resident Engineer or upload them to B2GNow. We never submit anything to any agency on your behalf.

Federal WH-347

Federally funded Idaho work generates the Rev. January 2025 WH-347 with its Statement of Compliance, the form ITD's manual names, ready to hand in.

Weekly payroll math

Straight time, overtime on the base rate, fringe on all hours, and the cash-in-lieu remainder calculated per worker per week.

Underpayment flags

The wage check flags pay below the rate you entered for a classification before you certify, plus missing fringe breakdowns; Lydia, our AI assistant, explains each flag.

Wage data for every state

Look up Davis-Bacon rates by county and construction type for Idaho and the other 49 states.

Crews that cross state lines

Link a determination to each project location, which matters for Idaho contractors bidding in Washington, Oregon, Montana, Nevada, Utah or Wyoming.

A 3-year record trail

Certified reports stay in your account, which is how you satisfy the federal 3-year retention requirement, and ITD's longer one, without a filing cabinet.

To be straight with you: the state filings we offer today are California's A-1-131 and DIR eCPR XML, the Illinois CTP portal upload file, the New York certified payroll XML and New Jersey's MW-562. Idaho has no state prevailing wage form to build, ITD accepts the WH-347, and we are not integrated with eComply, so on an eComply district you upload the PDF to B2GNow yourself.

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Idaho Prevailing Wage FAQ

Does Idaho have a prevailing wage law in 2026?▾

No. The U.S. Department of Labor's table of state prevailing wage contract thresholds lists no threshold for Idaho and groups it with the states that have no prevailing wage law, noting that Idaho repealed its law in 1985. Idaho Code Title 44, chapter 10, headed Public Works, still exists, but what survives in it is a residency preference for Idaho workers and the definitions and penalties around it, not a wage rate. The Idaho Department of Labor's own wage questions page covers the minimum wage, wage payment, child labor and wage claims, and says nothing about prevailing wage or certified payroll. There is no state rate schedule to look up for a 2026 Idaho job.

What does Idaho Code chapter 10 still require, then?▾

A hiring preference, not a wage. Section 44-1002 requires that contracts for state, county, municipal and school construction, repair and maintenance work carry a provision under which the contractor employs ninety-five percent bona fide Idaho residents, with an allowance for ten percent nonresidents where fifty or fewer persons are employed, and it says the act shall not be enforced on federal-aid contracts in a manner that conflicts with federal statutes giving a labor preference to honorably discharged service members. Whether that preference clause applies to your job is a question for the awarding body and your attorney; it is not a prevailing wage.

So are there any Idaho prevailing wage rates for 2026?▾

Not state ones. If someone hands you an Idaho prevailing wage rate sheet for a 2026 job, it is almost certainly a federal Davis-Bacon wage determination, a rate written into the contract by the awarding agency, or a collective bargaining agreement rate you signed. Those are all real obligations. None of them is a state prevailing wage determination, because Idaho does not issue any.

Can an Idaho city or county set its own wage floor on public work?▾

Not a minimum wage. Idaho Code section 44-1502(4) says that no political subdivision of this state shall establish by ordinance or other action minimum wages higher than the minimum wages provided in that section. Whether a public body may write a wage term into its own construction contract is a different question and one for your attorney, not for a software company.

Does federal Davis-Bacon still apply to Idaho projects?▾

Yes, and this is the part that matters most. Davis-Bacon applies on its own federal authority to contracts in excess of $2,000 for construction, alteration, or repair, including painting and decorating, of public buildings or public works, and the Related Acts extend prevailing wage requirements to construction that federal agencies assist through grants, loans, loan guarantees and insurance. Section IV of Form FHWA-1273, the federal-aid contract provisions, is applicable to all Federal-aid construction projects exceeding $2,000 and to all related subcontracts and lower-tier subcontracts regardless of subcontract size. In Idaho, the Idaho Transportation Department's federal-aid lettings are where most contractors meet it.

What does the Idaho Transportation Department want in a certified payroll?▾

Its Contract Administration manual, Section 112 on Labor Compliance, says contractors and subcontractors must submit weekly certified payrolls to the Resident Engineer. There is no mandatory format, but every certified payroll must contain the project number, the employer's full name, and for each employee the classification in accordance with the contract wage decision, the hourly wage and fringe benefit rates, the hours worked each day with overtime shown separately, the gross amount earned, the itemized deductions and the net amount paid. The Statement of Compliance is the WH-347's, either on the WH-347 itself or on another form that uses identical wording.

How are ITD certified payrolls numbered?▾

Consecutively, and separately for the prime and for each subcontractor or sub-subcontractor on a project. The manual says to submit numbered certified payrolls for time periods not worked and to write that no work was performed across the form, and that when payrolls stop during a suspension such as winter, the last one should carry a statement that no work will be done until further notice, with the next consecutive number assigned when work resumes. A gap in the numbering is the first thing a reviewer asks about.

When is an ITD certified payroll due?▾

The manual's review checklist asks whether the certified payroll was submitted within one week following the end of the work covered by the payroll. The federal regulation behind it runs from a different reference point: the payroll goes to the contracting or sponsoring agency within 7 days after the regular payment date under 29 CFR 3.4(a). Work to whichever your contract and the Resident Engineer specify, and do not assume the week ending date is the trigger.

What is eComply, and do I have to use it?▾

ITD's Office of Civil Rights says eComply is a new software solution that automates the submission of certified payroll and federal reporting, that it is replacing a paper process, and that it launched on October 1, 2026 for federally funded projects in ITD District 1, with other districts to follow in phases. It runs inside ITD's existing B2GNow system: a contractor whose payroll software is integrated with eComply submits certified payrolls automatically, and one that is not logs in to B2GNow and uploads the certified payroll documents. Whether your project is on it yet depends on the district and the rollout date, so ask the Resident Engineer or ITD's Contractor Compliance Officer before your first payroll.

Who signs the ITD certified payroll, and what is the ITD-1800?▾

The Statement of Compliance must be signed by a corporate officer, a partner, the sole proprietor, or a person they have appointed. When someone else signs and the WH-347 is not being used, the appointment goes on a Payroll Appointment Affidavit, ITD-1800, which accompanies the first payroll; the manual says the ITD-1800 is not required when the WH-347 is used and the certification on its page 2 is completely filled out and signed. For a corporation the president or vice president executes the affidavit; for a partnership, a member of the firm.

How long do I keep ITD payroll records?▾

The manual says the contractor must retain all payroll records for a minimum of three years after Department final acceptance of the project or final payment receipt for the contract work, whichever is longer, and that the contract work is not complete until the warranty period ends. It also says contractor certified payrolls are public records subject to disclosure on request, with employee addresses and Social Security numbers blocked out, which is one more reason neither belongs on the submitted copy in the first place.

Do I file certified payroll on a city or county Idaho job with no federal money?▾

There is no state certified payroll statute to file under, because there is no state prevailing wage act. Whatever reporting the specifications demand is a contract obligation, which is enforceable as a contract term even without a statute behind it. Do not assume it is nothing, and do not assume it is the WH-347 either. Read the contract, and ask the awarding agency what format it expects.

How does CertifiedPayrollPro help Idaho contractors?▾

We produce the certified payroll records you hand in on federally funded Idaho work. Enter hours by day and classification and we calculate straight time, overtime on the base rate, the fringe credit and cash in lieu, then generate the Rev. January 2025 federal WH-347 with its Statement of Compliance, which is the form ITD's manual names. Lydia, our AI assistant, flags wages below the rate you entered for the classification before you certify. To be straight with you: we are not integrated with eComply; a contractor on an eComply district uploads the PDF to B2GNow. You file with the agency either way; we do not submit anything to any agency on your behalf.

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Idaho Prevailing Wage Rates 2026: No State Law | CertifiedPayrollPro