Institute of eBaconology | eBacon

California Form DAS 142 What You Need to Know | eBacon

Written by Shawna Coronado | Jan 5, 2026 9:15:00 AM

How DAS 142 Impacts Construction Payroll and Compliance in California

Understanding the DAS 142 is required for California contractors working on public works projects because it determines whether apprenticeship training contributions and reporting obligations are met. Missing or mishandling the DAS 142 form can lead to penalties, project delays, or audit findings that put future public works eligibility at risk.

For payroll and compliance teams, the DAS 142 is not optional paperwork. It directly ties apprenticeship utilization, training fund payments, and reporting timelines to job-level compliance.

What Is the DAS 142?

The DAS 142 is a mandatory notification form submitted to the California Division of Apprenticeship Standards. It informs approved apprenticeship committees that a contractor has been awarded a public works project and may employ apprentices.

Contractors must submit the DAS 142 for each applicable craft or trade before work begins or within a defined window after award. Filing this form correctly helps establish eligibility to use apprentices and validates apprenticeship contributions.

 

eBacon Smart Webinar Series:
How to Submit Certified Payroll in California


Learn how to navigate both WH-347 (federal) and A-131 (California) reporting without costly mistakes or re-filings. This video walks you through step-by-step submission tips, XML prep, and compliance strategies to keep your projects on track.

WATCH NOW

Why the DAS 142 Matters for Construction Payroll Teams

The DAS 142 connects field labor, payroll processing, and apprenticeship compliance. When it is missing or late, agencies may determine that apprentices were not properly authorized.

This can result in:

• Disallowed apprentice wage rates
• Required journeyman back pay
• Penalties tied to apprenticeship violations
• Increased audit scrutiny on certified payroll

Payroll teams often feel the impact weeks later when agencies review certified payroll submissions and apprenticeship documentation together.

How to Handle DAS 142 Reporting Correctly

To stay compliant, construction payroll teams should follow these steps.

  1. Identify covered projects
    Confirm whether the project is a California public works job requiring apprenticeship participation.
  2. Determine applicable trades
    File a DAS 142 for each apprenticeable craft expected on the project.
  3. Submit on time
    File the DAS 142 before work begins or within the agency-defined deadline after award.
  4. Track confirmations
    Maintain proof of submission and any responses from apprenticeship committees.
  5. Align payroll records
    Ensure apprentice hours, wage rates, and fringe payments match what was reported.

If a trade is listed on certified payroll but no DAS 142 was filed, agencies may treat that as a compliance failure.

Mistakes Payroll Teams Should Avoid

Common DAS 142 errors include:

• Filing after apprentices have already worked
• Submitting one form instead of multiple trade-specific filings
• Assuming the prime contractor filed on behalf of subs
• Not retaining proof of submission
• Mismatched apprentice reporting on certified payroll

What To Do Next

Payroll teams should audit active and recent California public works projects to confirm DAS 142 filings exist for every applicable trade. If gaps are found, address them immediately before certified payroll reviews escalate.

Some contractors use tools like eBacon to track apprenticeship reporting, certified payroll submissions, and supporting documentation in one workflow, reducing the risk of missed filings.

See how eBacon simplifies apprenticeship and certified payroll compliance. Book a quick demo.

Final Takeaways

• The DAS 142 is required for California public works projects
• It validates apprenticeship utilization and training compliance
• Late or missing filings can invalidate apprentice wages
• Payroll teams must align DAS 142 reporting with certified payroll
• Documentation matters during audits

 

 

Frequently Asked Questions About the DAS 142

When is the DAS 142 required?

The DAS 142 must be submitted when a contractor is awarded a public works project and plans to employ apprentices.

Do subcontractors need to file a DAS 142?

Yes. Each contractor and subcontractor employing apprentices is responsible for filing their own DAS 142.

What happens if the DAS 142 is filed late?

Late filings can result in penalties and may disqualify apprentice wage rates used on the project.

Is the DAS 142 required if no apprentices are used?

Yes. Contractors must still notify apprenticeship committees even if they do not intend to use apprentices.

The material presented here is educational in nature and is not intended to be, nor should be relied upon, as legal or financial advice. Please consult with an attorney or financial professional for advice.