All payroll is not created equal. This is especially true of certified payroll for government contracts and public works projects.
So, what is certified payroll? A brief explanation is found on the State of California Department of Industrial Relations (DIR) website:
"Contractors and subcontractors on most public works projects are required to submit certified payroll records (CPRs) to the Labor Commissioner using DIR's electronic certified payroll reporting system."
That's fine, but a bit brief and high-level, so let's take a deeper look at certified payroll.