Kaster helps subcontractors generate, validate, and submit their weekly Massachusetts Weekly Certified Payroll & Workforce Participation Form (MA-CPR) — streamlining reporting and ensuring accuracy before submission.
This article explains how to correctly report wages, fringe benefits, and overtime on the MA-CPR form in Kaster.
💵 1. Total Hourly Rate = Base Wage + Fringe Benefits
Each employee must be paid at least the total hourly rate listed on the project’s official wage schedule.
This total is made up of:
- Base Hourly Wage
- Fringe Benefit Hourly Contributions (Health & Welfare, Pension, Supplemental Unemployment)
In Massachusetts (MA-CPR), total compensation = Base Hourly Pay + Fringe Hourly Pay.
The base rate must always be met, but the fringe portion can be made up of cash if needed.
Example
For a Laborer worker classification with a total compensation of $100/HR ($50/HR Base + $50/HR Fringe):
✅ Correct: $60/HR Base + $40/HR Fringe = $100/HR (PASS)
❌ Incorrect: $45/HR Base + $55/HR Fringe = $100/HR (FAIL — base rate not met)
The base hourly rate must always meet or exceed the required base wage. Any additional compensation beyond that can be credited toward the fringe portion. For more information on this, please refer to the Davis-Bacon Fringe Benefit Requirements (Fact Sheet #66E).
💵 MA-CPR Fringe Benefit Reporting in Kaster
Only the following three fringe benefit types are recognized on the Massachusetts Certified Payroll (MA-CPR) form:
- Health – Health & Welfare
- Pension – ERISA Pension Plan
- Unemployment – Supplemental Unemployment
Use only these three fringe types when entering hourly benefit credits. All other custom fringe types will not appear on the MA-CPR form. MA DLS provides more guidance on this on their 'A guide to Prevailing wage for contractors on public works projects' PDF.
⚠️ Quick Tip
If your union or company contributes several types of fringes (for example, annuity, training, or vacation), simply allocate them into one of the three accepted categories — Health, Pension, or Unemployment if acceptable. These 3 are the only fringe benefit types recognized by the MA-CPR form.
If no fringe benefits are provided, the entire total rate must be paid directly to the employee as wages (Base Hourly Wage).
⏱ 2. Overtime Pay Requirements
All employees who work more than 40 hours in a week must be paid overtime at 1.5× their base rate, not the full total rate.
Formula:
Overtime Rate = Hourly Base Rate × 1.5
📄 3. Important Compliance Notes
- Weekly MA-CPRs are submitted by the prime contractor directly to the awarding authority (not to DLS).
- MA-CPR Reports must include the employee’s full name, address, job classification, hours worked, and wages paid.
- Keep payroll records and worker pay documentation on file for three years in case of audits.
This guidance is based on the Massachusetts Prevailing Wage Law as outlined by the Department of Labor Standards.