From an employer's perspective, the rules can get complicated. Not withholding what we should has major consequences - as does deducting what we can't.
The Davis-Bacon Act requires that all contractors and subcontractors performing construction, alteration and repair (including painting and decorating) work under federal or District of Columbia contracts in excess of $2,000 pay their laborers and mechanics not less than the prevailing wage and fringe benefits for the geographic location.
Mark Schwartz