Gross Payroll vs. Reportable Payroll

January 2, 2019

payroll binder and weekly time sheet  on desk with pen and calculator

image credit: vinnstock/

When working on a construction project and participating in a Wrap Up, you are generally required to submit daily, weekly or monthly payroll reports for work done on the project site. Reporting requirements can vary which can make payroll reporting confusing.

The most important tip to remember is that there is a difference between Gross and Reportable payroll. Continue reading to learn how these two payroll types are different!

Gross Payroll

Gross payroll is the unburdened “straight time” portion of any “overtime” payroll (except in the states of Pennsylvania, Nevada, Utah, Delaware and applicable Workers’ compensation monopolistic states. These states require the entire unburdened “overtime” payroll to be reported) for all CIP qualified employees, including on-site supervisors and on-site clerical personnel.

Reportable Payroll

In most states, Reportable payroll is simply the straight time wage for the number of hours worked. There are no fringe benefits, (i.e. health insurance, 401(k) benefits, etc.) and no overtime rates included in the Reportable Payroll. For example, if your employee works 50 hours on a jobsite and is paid $20 per hour (straight time), your Reportable payroll would be 50 hours multiplied by $20 per hour for a total of $1,000 in Reportable payroll.

*Please follow the required Statutory Guidelines in the state in which the project is located to determine what is to be considered reportable payroll.

Since both Gross and Reportable payroll need to be calculated if you work on a Wrap-Up, it is important to understand the difference between both of them. If you have any additional questions regarding your payroll submission, Wrap-Ups, or other insurance policies, TSIB is ready to help. You can get in contact with TSIB today at 201-267-7500. 

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Topics: Wrap-Up Insurance

Written by The TSIB Team