N.Y. LAB Law § 220-J — New York Code / Act LAB / Article 8 / Section 220-J
Payroll reporting requirements
Status: in_force

§ 220-j. Payroll reporting requirements. 1. As used in this section:\n  a. "Contractor" means any entity entering into a contract to perform\nconstruction, demolition, reconstruction, excavation, rehabilitation,\nrepair, installation, renovation, alteration, or custom fabrication,\nwhich is subject to the provisions of this article.\n  b. "Fiscal officer" for purposes of this section shall have the same\nmeaning as set forth in paragraph e of subdivision five of section two\nhundred twenty of this article.\n  c. "Subcontractor" means any entity subcontracting with a contractor\nto perform construction, demolition, reconstruction, excavation,\nrehabilitation, repair, installation, renovation, alteration, or custom\nfabrication, which is subject to the provisions of this article.\n  d. "Covered project" means any project subject to the provisions of\nthis article, including but not limited to, public work projects,\nprivately owned prevailing wage projects and those subject to the\nprovisions of sections two hundred twenty-four-a, two hundred\ntwenty-four-d and sections two hundred twenty-four-f of this article.\n  e. "Monthly" means at least once every thirty days while work is being\nperformed on a covered project and within thirty days after the final\nday of work was performed on the covered project.\n  2. Each contractor and subcontractor working on a covered project\nshall furnish records consistent with subparagraph (iii) of paragraph a\nof subdivision three-a of section two hundred twenty of this article\ndirectly to the fiscal officer in the following manner:\n  a. submit records monthly unless such covered project contract\nrequires more frequent reporting requirements;\n  b. in an electronic format, in a manner prescribed by the\ncommissioner, on the department's website;\n  c. provide documentation of each fund, plan or program where any\nsupplement has been paid or provided for; and\n  d. provide a copy of the payment bond required by section one hundred\nthirty-seven of the state finance law, including all information open to\npublic inspection.\n  2-a. For purposes of subparagraphs (iii) and (iv) of paragraph a of\nsubdivision three-a of section two hundred twenty of this article, the\nfurnishing of electronic records consistent with subdivision two of this\nsection by a contractor or subcontractor shall satisfy the requirement\nthat such contractor or subcontractor submit a transcript of the\noriginal payroll record and that the appropriate department of\njurisdiction collect and maintain such payroll records.\n  3. a. A contractor or subcontractor who fails to furnish records\npursuant to this section relating to its employees, shall be subject to\na penalty by the fiscal officer of one hundred dollars for each day such\ncontractor or subcontractor is in violation of this section.\n  b. The fiscal officer shall not level a penalty pursuant to this\nsubdivision until such contractor or subcontractor fails to furnish such\nelectronic records fourteen days after the requirements set forth in\nparagraph a of subdivision two of this section.\n  c. Such penalties pursuant to this subdivision shall only accrue to\nthe actual contractor or subcontractor who failed to furnish such\nrequired records.\n  d. All penalties collected pursuant to this section shall be used by\nthe fiscal officer for prevailing wage enforcement.\n  e. The fiscal officer shall undertake activities it deems necessary to\nmonitor and enforce compliance with this section.\n  4. No later than December thirty-first, two thousand twenty-five, the\ndepartment shall develop and implement an online database of electronic\ncertified payroll records submitted pursuant to this section. Such\ndatabase shall be publicly accessible, but not include personally\nidentifiable information. Such database shall be searchable, including\neach available payroll record subset. In a city with a population in\nexcess of one million, the commissioner shall ensure access to such\nonline database is provided to the fiscal officer in a manner that\nallows such officer to monitor and enforce the provisions of this\nsection.\n  5. Within thirty days of the effective date of this section, the mayor\nof a city with a population in excess of one million shall notify the\ncommissioner that such city elects to develop and implement an online\ndatabase of electronic certified payroll records submitted pursuant to\nthis section for every contractor and subcontractor working on a public\nwork subject to section two hundred twenty of this article performed by\nor on behalf of the city. Such database shall be publicly accessible on\nthe city's website and through the department's website, shall not\ninclude personally identifiable information and shall comply with all\nprovisions of this chapter. The city comptroller shall have access to\nsuch online database in a manner that allows such officer to monitor and\nenforce the provisions of this section. Where such city comptroller\ndetermines that such database does not comply with all provisions of\nthis chapter, or where such city fails to develop such database by\nDecember first, two thousand twenty-five, upon notice to the\ncommissioner, all such city agency projects shall be covered by the\ncommissioner's database and such contractors and subcontractors shall\nfurnish records to the commissioner in accordance with this section.\n