Software
Your team manages compliance in NexusIQ.
- NexusIQ platform access
- Document and issue tracking
- Compliance reporting tools
Prevailing Wage & Apprenticeship Compliance
Protect the increased credit amount with a validated PWA record.
Empact combines NexusIQ™, its AI-native platform, with managed compliance services to review underlying prevailing wage and apprenticeship (PWA) records, work directly with contractors, and carry identified issues through resolution.
- Clients
- 60+
- Projects Supported
- 800+
- Tax Credit Value Supported
- $5B+
- Energy Capacity Supported
- 19+ GW
- Specialists
- 80+
The increased credit amount depends on more than a payroll report.
For qualifying clean energy projects, PWA compliance can be required to claim the increased credit amount. Supporting that compliance requires documentation of wages, apprenticeship participation, and corrective actions when issues arise.
Three Components of a PWA Compliance Record
Wages Paid
Records of actual payments, hours worked, and worker classifications.
Apprenticeship Compliance
Records of registered apprentices, labor hours, participation, and applicable requirements.
Issues Resolved
Documented corrective actions and resolution of identified compliance gaps.
Review the evidence behind the reported compliance.
Prevailing Wage
Review wage determinations, worker classifications, hours, wage payments, and fringe benefits against supporting records.
Registered Apprenticeship
Review registered apprentice status, labor hours, program ratios, and contractor participation, including documentation supporting any claimed good faith effort exception.
Underlying Documentation
Compare certified payroll with pay stubs, timesheets, apprenticeship records, and other supporting evidence to identify missing workers, inconsistent hours, underpayments, and classification issues.
Corrective Actions
Coordinate with contractors to address findings and document corrective payments, supporting evidence, and resolution status.
From contractor records to documented resolution.
Step 01
Collect
Work directly with contractors and subcontractors to obtain required records.
Step 02
Review
Use NexusIQ and managed compliance services to compare the underlying evidence with project requirements.
Step 03
Resolve
Communicate findings, coordinate corrective action, and track outstanding issues.
Step 04
Report
Maintain a consolidated record of reviewed documentation, findings, corrective actions, and compliance status for project teams and authorized reviewers.
Prevailing wage obligations can continue after construction.
Placed in service does not always end prevailing wage obligations. The required activities and period depend on the tax credit.
Construction
Prevailing Wage
Registered Apprenticeship
Federal tax-credit apprenticeship requirements generally apply to work before placed in service.
Placed in Service
Operations (Alteration & Repair)
qualifying A&R work
Requirements can continue for qualifying alteration or repair work after placed in service.
Routine maintenance after placed in service is generally outside these federal requirements.
Empact’s Alteration and Repair (A&R) compliance support manages ongoing prevailing wage documentation and contractor coordination within the engagement scope.
Empact ensures our IRA tax credit compliance remains airtight, delivering accurate payroll reporting alongside clear, real-time tracking of prevailing wage and apprenticeship requirements. They work in close coordination with our EPC contractor, catching reporting gaps early and guiding corrections to protect our credit eligibility. Their diligence gives us lasting confidence throughout the project.
Ilker AraciHead of Finance and CommercialSabanci Renewables
Why Empact
Highest-Quality Compliance
We review the underlying records, not just the reports.
NexusIQ reviews underlying records to identify gaps that summary reports and self-certifications alone can miss. Empact validates the evidence and carries identified issues through resolution.
One Stop Compliance Shop
Every requirement behind your tax credit, one partner.
Empact works directly with contractors and suppliers and maintains the supporting records.
- PWA
- FEOC / PFE
- Beginning of Construction
- Domestic Content
- State Compliance
Guaranteed Outcomes
Certified compliance, backed by a financial guarantee.
Empact resolves identified PWA issues, certifies compliance, and stands behind its work with a financial guarantee.
For qualifying fully managed PWA engagements. Compliance certification is within the engagement scope.
Choose the support your team needs.
Hybrid
NexusIQ plus Empact specialists.
- NexusIQ platform access
- Empact specialist support
- Shared compliance coordination
Fully Managed
Empact runs the compliance process.
- Underlying record review
- Contractor and supplier coordination
- Issue resolution and reporting
Manage compliance in-house with NexusIQ, add managed compliance services through a hybrid model, or engage Empact to manage the PWA compliance process through a fully managed engagement.
Discuss Your ProjectFrequently Asked Questions
No. Certain credits provide exceptions based on factors such as beginning of construction or facility size. The available exceptions and their conditions depend on the credit and project facts.
Certified payroll is part of the record. Supporting documentation must substantiate wage payments, hours, classifications, apprenticeship participation, and other relevant requirements.
Federal tax rules provide correction and penalty procedures for certain failures. The required actions, timing, and availability of relief depend on the facts. Within the engagement scope, Empact coordinates corrective action and maintains records of corrective payments, supporting evidence, and any required penalty payments.
Not by itself. The rules include labor hours, ratio, and participation requirements. Registered program status and documentation also matter, including when a good faith effort exception is claimed.
No. A financial guarantee is available for qualifying fully managed PWA engagements. Coverage and responsibilities are defined in the engagement terms.
Know what your PWA record substantiates.
Discuss your project’s wage and apprenticeship requirements, outstanding records, and timeline with Empact.