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NYC Prevailing Wage & Supplemental Benefit Calculator (2026-2027 Official Rates)

Source: NYC Comptroller Construction Worker Prevailing Wage Schedule & Building Service Employee Schedule, Office of the NYC Comptroller (Bureau of Labor Law), Effective Period: July 1, 2026 – June 30, 2027
Schedule Publish Date: July 1, 2026 (with mid-year amendments)
Last verified: August 2026
Official NYC Comptroller Prevailing Wage Schedules →

Calculate your total prevailing wage labor package using official 2026-2027 NYC Comptroller rates. Enter your trade, classification, and hours worked to see your base wage plus supplemental benefit total. Rates reflect the official Construction Worker Prevailing Wage Schedule (Article 8) and Building Service Employee Schedule (Article 9) published by the NYC Comptroller's Bureau of Labor Law.

Calculate Your Total Prevailing Wage Labor Package

Select your trade, classification, and hours worked. The calculator applies official 2026-2027 NYC Comptroller rates. Note: supplemental benefits are paid at the straight-time rate for each hour worked for most trades unless otherwise noted in the applicable classification — see the compliance note below results for trade-specific overtime supplement rules.

Select the trade classification that matches your work. Article 8 covers construction public works; Article 9 covers building service public contracts.
Apprentice rates are published as independent dollar figures in the official NYC Comptroller Apprentice Schedule. Only journeyman rates are available for all trades in this tool. Verify apprentice rates directly at comptroller.nyc.gov/wages.
Standard work hours per week
Overtime wage hours (supplement paid at straight-time rate for most trades)
Double time wage hours (supplement paid at straight-time rate for most trades)
Number of weeks worked annually
Under NYC prevailing wage law, employers must either contribute to a qualifying bona fide plan, supplement wages in cash, or combine both — totaling at least the required supplemental benefit rate.
Paid holidays listed in the applicable trade schedule must be provided in addition to the supplemental benefit rate — they are not a credit toward it. Enter hours to add to the annual cost estimate.
Paid vacation listed in the applicable trade schedule must be provided in addition to the supplemental benefit rate. Enter hours to add to the annual cost estimate.
Disclaimer: This calculator uses rates from the official NYC Comptroller Construction Worker Prevailing Wage Schedule (Article 8) and Building Service Employee Schedule (Article 9), effective July 1, 2026 – June 30, 2027. Some classifications include mid-year rate amendments; this tool reflects base-period rates. The NYC Comptroller publishes the definitive schedules at comptroller.nyc.gov/wages. This tool does not constitute legal, tax, or payroll advice. For all compliance decisions consult the official schedules and a qualified labor law professional.

NYC Prevailing Wage Rates by Trade — 2026-2027 (Official NYC Comptroller Figures)

The NYC Comptroller publishes a single lump Supplemental Benefit Rate per Hour for each trade — not separate sub-components. The rates below are sourced directly from the official 2026-2027 schedules (Construction Worker Schedule publish date July 1, 2026; Building Service Employee Schedule publish date July 1, 2026). Always verify at comptroller.nyc.gov/wages.

Trade / Classification Schedule Base Wage/hr Supplemental Benefit/hr Total Package/hr OT Supp Rule
Electrician "A" (Day Shift) Art. 8 $64.00 $70.28 $134.28 Straight-time rate
Electrician "A" (from 4/15/2027) Art. 8 $64.00 $72.74 $136.74 Straight-time rate
Carpenter — Building Commercial Art. 8 $60.05 $50.83 $110.88 Straight-time rate
Carpenter — Heavy Construction Art. 8 $62.59 $57.84 $120.43 Straight-time rate
Bricklayer Art. 8 $61.29 $46.60 $107.89 Straight-time rate
Boilermaker Art. 8 $70.38 $50.33 $120.71 OT rate: $74.92; DT rate: $99.51
Iron Worker — Structural Art. 8 $59.45 $94.63 $154.08 Paid at applicable OT rate
Iron Worker — Ornamental Art. 8 $48.65 $69.29 $117.94 Paid at applicable OT rate
Laborer — Heavy & Highway Art. 8 $46.60 $57.77 $104.37 Straight-time rate
Operating Engineer — Bldg Work I Art. 8 $74.34 $40.40 $114.74 OT/DT supplement: $74.50/hr

Source: NYC Comptroller Construction Worker Prevailing Wage Schedule 2026-2027 (Article 8, Labor Law § 220), publish date July 1, 2026. Building Service Employee Prevailing Wage Schedule (Article 9, Labor Law § 230), publish date July 1, 2026.

Important: The NYC Comptroller publishes supplemental benefits as a single lump hourly rate — not broken into sub-components. This tool covers Article 8 construction trades with computable rates. Trades with multiple sub-classifications (e.g., Plumber, Sheet Metal Worker) and Article 9 Building Service trades require direct lookup in the official schedules at comptroller.nyc.gov/wages.

Annualization Formula (for bona fide plan credit): Hourly fringe credit = Annual benefit cost ÷ 2,080 hours (standard full-time work year).

What Are Prevailing Wage Supplemental Benefits in NYC?

Prevailing wage supplemental benefits are the mandatory hourly contributions employers must make on top of the base wage rate for workers on covered NYC public works projects. These are legally required under New York State Labor Law Article 8 (§§ 220 et seq.) for construction public works, and Article 9 (§§ 230 et seq.) for building service employees. NYC-specific coverage extensions are established under NYC Administrative Code §§ 6-109, 6-130, and 6-134.

The NYC Comptroller's Bureau of Labor Law publishes official wage schedules annually, typically effective July 1st, derived from union collective bargaining agreements (CBAs). These schedules set the minimum prevailing wage and supplemental benefit rate that all employers — union and non-union alike — must pay on covered projects.

The NYC Comptroller publishes a single lump Supplemental Benefit Rate per Hour for each trade classification. This rate encompasses employer contributions to health and welfare, pension, annuity, training, and other funds as collectively bargained. The schedule does not break these into separate sub-component rates — contractors must contribute the total at or above the published rate through any qualifying combination.

Employers must meet their supplemental benefit obligation through one of three methods:

  • Bona fide fringe benefits: Contributions to qualifying trust funds (health, pension, annuity, training) costing the employer no less than the supplemental benefit rate.
  • Cash wage supplement: Adding the full supplemental benefit rate directly to the worker's hourly cash wages.
  • Combination: Providing bona fide benefits and wage supplements that together total at least the required supplemental benefit rate.

Key Requirement — Straight-Time Rate for Overtime: The NYC Comptroller's official schedule states: "Employers must provide prevailing supplemental benefits at the straight-time rate for each hour worked unless otherwise noted in the classification." This means supplemental benefits are typically not multiplied by 1.5x or 2x for overtime hours. Exceptions exist for specific trades — always check your classification's notes in the official schedule.

How to Calculate Prevailing Wage Supplemental Benefits — Step by Step

Calculating your total prevailing wage labor package involves five steps. Use our calculator above for instant results using official 2026-2027 rates.

  1. Identify the correct trade classification.

    Every trade has its own prevailing wage rate. The NYC Comptroller's schedule is organized by trade classification — "Electrician," "Carpenter — Building Commercial," "Laborer — Heavy & Highway," etc. The work actually performed — not the job title — determines the correct classification.

  2. Download the official rate schedule for your trade.

    The NYC Comptroller publishes the full Construction Worker Prevailing Wage Schedule (Article 8) and Building Service Employee Schedule (Article 9) at comptroller.nyc.gov/wages. Locate your trade and note both the Wage Rate per Hour and the Supplemental Benefit Rate per Hour.

  3. Add base wage and supplemental benefit rate.

    The total hourly package is the sum of the base wage and the supplemental benefit rate as published in the schedule.

    Example — Electrician "A" (Regular Day Shift, July 1 2026 – April 14 2027):

    • Base Wage: $64.00/hr
    • Supplemental Benefit Rate: $70.28/hr
    • Additional 6.2% of taxable gross pay (FICA supplement — see schedule note)
    • Total Base Package: $134.28/hr (plus FICA supplement)

    Example — Iron Worker (Structural, July 1 2026 – June 30 2027):

    • Base Wage: $59.45/hr
    • Supplemental Benefit Rate: $94.63/hr (paid at applicable overtime rate when overtime is in effect)
    • Total Straight-Time Package: $154.08/hr
  4. Determine the correct overtime supplemental benefit rule for your trade.

    The default rule under the official schedule is that supplemental benefits are paid at the straight-time rate for every hour worked, including overtime hours. However, certain trade classifications explicitly require supplemental benefits at overtime rates. Check the "Supplemental Note" for your classification in the official schedule.

    Trades where supplemental IS paid at overtime rates (per 2026-2027 schedule):

    • Iron Worker — Structural (Local #40 & #361): supplement at applicable OT rate
    • Iron Worker — Ornamental (Local #580): supplement at applicable OT rate
    • Boilermaker (Local #5): OT supplement $74.92/hr; Double-time supplement $99.51/hr
    • Operating Engineer — Building Work (all classes): OT supplement $74.50/hr (Local #15-D)
  5. Calculate total labor cost for the project.

    Multiply the total hourly package by hours worked, using the correct wage rate for overtime hours (1.5x or 2x base wage) while applying the correct supplemental rule — straight-time rate for most trades, or the published OT supplement for applicable trades.

The Annualization Method for Bona Fide Benefit Credits

Annualization converts annual benefit plan costs to an hourly credit. Employers who provide qualifying bona fide benefit plans can use this method to determine whether their contributions meet or exceed the required supplemental benefit rate.

How the Annualization Formula Works

Hourly Benefit Credit = Annual Plan Cost ÷ 2,080 Hours

2,080 hours = 40 hours per week × 52 weeks per year (standard full-time work year)

Example: A contractor contributes $50,000 per year to a qualifying health and welfare plan for each worker.

  • Annual Plan Cost: $50,000
  • ÷ 2,080 hours
  • Hourly Benefit Credit: $24.04/hr

If the required supplemental benefit rate for the applicable trade is $50.83/hr (Carpenter — Building Commercial), the contractor must provide an additional $26.79/hr through additional qualifying benefits or cash supplement to meet the full obligation.

What Qualifies as a Bona Fide Supplemental Benefit?

Under NYC prevailing wage law, bona fide supplemental benefits that can be credited against the required rate include contributions to employer-funded plans for:

  • Health and welfare (medical, dental, vision, prescription coverage)
  • Pension and retirement funds
  • Annuity and supplemental retirement savings funds
  • Apprenticeship and training funds

Benefits that are separate obligations on top of (not a credit toward) the supplemental benefit rate — when listed in the trade classification — include:

  • Paid holidays: Where the trade schedule lists paid holidays, these must be provided in addition to the supplemental benefit rate — they are not a credit toward it.
  • Paid vacation: Where the trade schedule lists paid vacation, this is an additional obligation on top of the supplemental benefit rate.
  • Paid sick leave: Where listed, paid in addition to the supplemental rate.

Non-Union Contractors: If you do not have a qualifying bona fide benefit plan, you must supplement the worker's cash hourly wage by the full supplemental benefit rate. The total of wages + supplement must appear on certified payroll and paystubs. Prevailing wage law does not require bona fide benefits — the cash supplement is a fully compliant alternative.

Overtime and Supplemental Benefits — The Correct Rule

A common and costly misunderstanding among contractors is how supplemental benefit rates interact with overtime. The official NYC Comptroller schedule resolves this explicitly:

Official Default Rule: "Employers must provide prevailing supplemental benefits at the straight-time rate for each hour worked unless otherwise noted in the classification." — NYC Comptroller Construction Worker Prevailing Wage Schedule, 2026-2027.

This means for most NYC building trades, the supplemental benefit rate does not increase for overtime or double-time hours. The base wage multiplies (1.5x or 2x), but the supplemental benefit contribution remains at the published straight-time rate per hour. To check your own overtime pay at 1.5x your regular rate, use our New York overtime pay calculator.

Correct Overtime Calculation — Carpenter (Building Commercial):

  • Straight-time: $60.05 wage + $50.83 supplement = $110.88/hr total
  • Overtime hour: ($60.05 × 1.5) + $50.83 = $90.08 + $50.83 = $140.91/hr total
  • Double-time hour: ($60.05 × 2) + $50.83 = $120.10 + $50.83 = $170.93/hr total

Trades Where Supplemental Benefits ARE Paid at Overtime Rates

Certain trade classifications in the 2026-2027 schedule explicitly require supplemental benefits at the overtime rate. These include:

  • Iron Worker — Structural (Local #40 & #361): The supplemental note states: "Supplemental benefits are to be paid at the applicable overtime rate when overtime is in effect."
  • Iron Worker — Ornamental (Local #580): Same requirement — supplemental at applicable overtime rate.
  • Boilermaker (Local #5): The schedule explicitly lists: "For time and one half overtime — $74.92; For double overtime — $99.51."
  • Operating Engineer — Building Work (Local #15-D): OT supplement explicitly listed at $74.50/hr.
  • Operating Engineer — Road & Heavy (Local #15-D): OT supplement explicitly listed at $74.50/hr.

Best Practice: Always check the "Supplemental Note" line in your trade's classification in the official NYC Comptroller schedule. If no supplemental note is listed for overtime, the default applies: pay the straight-time supplemental rate for every hour worked.

Shift Differentials Are Trade-Specific

Shift differentials in NYC prevailing wage schedules are not a single flat dollar amount — they are defined separately for each trade and can be complex. Examples from the 2026-2027 schedule include:

  • Carpenter (Building Commercial): Second shift receives 9 hours' pay for 8 hours' work (the last hour is paid at double time).
  • Boilermaker: Second shift = straight-time + $2.00/hr; Third shift = straight-time + $2.25/hr.
  • Cement Mason: Off-shift (other than 7:00 AM–3:30 PM) = regular rate + 25% wage differential.
  • Electrician "A": Separate published swing-shift and graveyard-shift flat wage and supplemental rates.
  • Bricklayer: Second shift = 15% wage premium with no premium for supplemental benefits.

Always refer to the "Shift Rates" section of your trade's classification in the official schedule. Do not apply a single shift differential formula across trades.

Union vs. Non-Union Supplemental Benefits in NYC

NYC prevailing wage law applies to all workers on covered public works projects, regardless of union membership. The rates are derived from union collective bargaining agreements, but non-union contractors must pay the same total package.

How Benefits Are Delivered

Aspect Union Contractors Non-Union Contractors
Benefit Delivery Contributions to union trust funds per the CBA Cash supplement or qualifying non-union benefit plan
Qualifying Plan Union trust fund contributions automatically qualify Must establish a plan meeting legal requirements to claim credit; otherwise pay full rate as cash
Cash Equivalent Not required — benefits provided through funds If no qualifying plan, full supplemental benefit rate must appear on paystub as a wage supplement
Annualization Per-hour contributions made for each hour worked Annualization method (annual cost ÷ 2,080) used to convert plan costs to hourly credit
Certified Payroll Must show trust fund contributions Must show cash supplement payments or qualifying plan contributions
Compliance Risk Lower — trust funds administer benefits Higher — requires detailed documentation and verification of plan qualification

Non-Union Contractors: You may claim supplemental benefit credits for qualifying health, pension, and annuity plans using the annualization method. Consult a labor attorney to verify your plan meets the requirements of NYS Labor Law §§ 220 and 230 and applicable federal law (ERISA, ACA). Improperly structured plans do not qualify for credit and can result in violations.

Penalties for Prevailing Wage Non-Compliance

The NYC Comptroller's Bureau of Labor Law actively enforces prevailing wage requirements under NYS Labor Law Article 8. Violations can be financially devastating. The penalty structure under NYS Labor Law § 220 is as follows:

Monetary Penalties

  • Back wages: Employers must pay workers the full difference between the amount paid and the prevailing wage and supplemental benefit rate that should have been paid.
  • Interest: Underpayments are subject to interest at the rate set by the Superintendent of Financial Services under Banking Law § 14-a (currently 16% per annum per NYS Labor Law § 220(b)).
  • Civil penalty up to 25% of total underpayment: Under NYS Labor Law § 220, the fiscal officer may assess a civil penalty of up to 25% of the total underpayment. The size of the penalty depends on the employer's size, good faith, violation history, and severity of the shortfall.
  • Criminal charges: Willful violations may be charged as crimes under NYS Labor Law, with penalties based on the total amount underpaid across all workers.

Example Penalty Calculation:

  • 5 workers misclassified as Laborers instead of Carpenters (Building Commercial)
  • Rate difference: $110.88 − $104.37 = $6.51/hr total package
  • 2-year project, 2,000 hours per worker per year
  • Back wages owed: 5 × $6.51 × 2,000 × 2 = $130,200
  • Interest (16%/yr on rolling underpayment): additional liability
  • Civil penalty (up to 25% of underpayment): up to $32,550
  • Estimated minimum total exposure: $162,750+

Debarment

Under NYS Labor Law § 220-b, two willful violations within a six-year period trigger mandatory five-year debarment from bidding on any public work or building service contract. Debarment effectively ends a contractor's ability to compete for public work in New York.

In egregious cases, the NYC Comptroller's Office of the Comptroller (OTC) may debar violating employers from receiving NYC public contracts for up to five years even without a second willful violation.

Common Violations That Trigger Penalties

  • Misclassification: Paying a worker at the rate of a lower-classified trade when their actual work warrants a higher rate. The most commonly cited violation type.
  • Incomplete certified payroll: Submitting missing, inaccurate, or late certified payroll records.
  • Failure to update rates on July 1st: Continuing to pay prior-year rates after the new schedule takes effect.
  • Incorrect supplemental benefit provision: Failing to provide the full required supplemental benefit rate through qualifying benefits or cash supplement.
  • Misapplying overtime supplemental rules: Incorrectly calculating supplemental benefits on overtime hours — either overpaying (wrong trade-specific rule) or underpaying (missing a trade that requires OT supplements).
  • Unregistered apprentices: Paying apprentice rates to workers who are not individually registered in a bona fide program with NYSDOL, as required by Labor Law § 220(3-e). Unregistered apprentices must be paid as journey persons.

Compliance Checklist:

  • ☐ Download new rates from NYC Comptroller each July 1st (and check for mid-year amendments)
  • ☐ Classify workers based on work actually performed, not job titles
  • ☐ Apply the correct overtime supplemental rule per your trade's classification note
  • ☐ Verify shift differential rules per the applicable trade classification
  • ☐ Submit complete and accurate certified payroll on time
  • ☐ Verify apprentices are individually registered with NYSDOL before paying apprentice rates
  • ☐ Document all supplemental benefit contributions or cash supplements
  • ☐ Conduct regular internal audits — errors caught early cost far less than NYC Comptroller Bureau of Labor Law back-pay orders

Common Calculation Mistakes and How to Avoid Them

Mistake #1: Multiplying Supplemental Benefits by the Overtime Factor

The Error: Applying the 1.5x or 2.0x overtime multiplier to the supplemental benefit rate for trades where no such requirement exists.

The Impact: Overpaying supplemental benefits for most trades, or — if the contractor mistakenly believes overtime supplements are always required — incorrect bidding and payroll.

How to Avoid: The default is the straight-time supplemental rate for every hour worked. Only apply OT multipliers to the supplemental rate where explicitly stated in the trade classification note. Check the official schedule.

Correct Overtime Calculation — Bricklayer (OT supplement at straight-time rate):

  • Straight-time: $61.29 base + $46.60 supplement = $107.89/hr
  • Overtime hour: ($61.29 × 1.5) + $46.60 = $91.94 + $46.60 = $138.54/hr

Correct Overtime Calculation — Boilermaker (OT supplement explicitly specified):

  • Straight-time: $70.38 base + $50.33 supplement = $120.71/hr
  • OT hour: ($70.38 × 1.5) + $74.92 = $105.57 + $74.92 = $180.49/hr
  • Double-time hour: ($70.38 × 2) + $99.51 = $140.76 + $99.51 = $240.27/hr

Mistake #2: Using Outdated Rates

The Error: Continuing to use the prior year's rates after July 1st. Some trades also have mid-year rate amendments (e.g., Electrician "A" supplemental benefit rate increases to $72.74/hr effective April 15, 2027).

How to Avoid: Download the new schedule each July 1st. Check mid-year amendment pages for your trades. Set calendar reminders.

Mistake #3: Misclassifying Workers

The Error: Paying a worker at a lower-classified trade rate when the work they actually perform qualifies under a higher-rate classification.

How to Avoid: Classification is based on work performed, not job title or contract description. Review the scope-of-work definitions in the official schedule for each classification. When in doubt, contact the NYC Comptroller's Bureau of Labor Law Classification Unit at (212) 669-4443.

Mistake #4: Paying Apprentice Rates to Non-Registered Workers

The Error: Paying a worker at an apprentice rate without verifying they are individually registered in a bona fide apprenticeship program approved by NYSDOL and that the contractor is a participant in that program.

The Impact: Labor Law § 220(3-e) is explicit: unregistered workers paid at apprentice rates must retroactively receive journey-person wages. Apprentice rates are trade-specific flat dollar amounts published in the separate Construction Apprentice Prevailing Wage Schedule — they are not simply a percentage of the journey-person rate applied uniformly. Check the official Apprentice Schedule at comptroller.nyc.gov/wages.

Mistake #5: Treating Holiday and Vacation Pay as Supplemental Benefit Credits

The Error: Assuming that providing paid holidays or paid vacation reduces the required supplemental benefit rate obligation.

The Correct Rule: Per the official NYC Comptroller schedule: "Paid Holidays, Vacation and Sick Leave when listed must be paid or provided in addition to the prevailing hourly supplemental benefit rate." These are separate obligations — not credits toward the supplemental rate.

Mistake #6: Incorrect Shift Differential Calculations

The Error: Applying a single flat shift differential amount or percentage to all trades.

How to Avoid: Shift differential rules are defined individually within each trade's classification in the official schedule. Verify the exact rule (dollar premium, percentage premium, or hours-worked formula) for each specific trade on multi-shift projects.

Legal Framework and Official Resources

Governing Law

  • NYS Labor Law Article 8 (§§ 220 et seq.) — Public Works Construction: The primary state law requiring prevailing wages for workers on public works construction projects. The NYC Comptroller administers and enforces this law for NYC public works contracts. NYS Labor Law § 220 →
  • NYS Labor Law Article 9 (§§ 230 et seq.) — Building Service: Governs prevailing wages for building service employees (cleaners, security guards, maintenance workers, etc.) on NYC government building service contracts. NYS Labor Law § 230 →
  • NYC Administrative Code § 6-109: Extends prevailing wage requirements to NYC service contractors providing food services, temporary office services, and building services under NYC contracts exceeding the small purchase limit.
  • NYC Administrative Code § 6-130: Requires prevailing wages for building service employees at NYC-leased facilities (where the City leases 51%+ of the building) and buildings receiving $1 million or more in NYC financial assistance with 100,000+ square feet or 100+ apartments.
  • NYC Administrative Code § 6-134: The Living Wage Act — applies to employees of companies receiving $1 million or more in NYC financial assistance.
  • Davis-Bacon Act (Federal): Federal law covering federally funded public works. When a project receives federal funding, Davis-Bacon wage determinations apply alongside state and city requirements. Davis-Bacon Act →

Enforcement

NYC Comptroller's Bureau of Labor Law is the primary enforcement body for Article 8 prevailing wage on NYC public work contracts. Complaints and compliance questions should be directed to:

  • Phone: (212) 669-4443 (Classification Unit)
  • Email: laborlaw@comptroller.nyc.gov
  • Address: Bureau of Labor Law, 1 Centre Street, Room 651, New York, NY 10007

The NYC Department of Consumer and Worker Protection (DCWP) enforces prevailing wage for building service workers under NYC Administrative Code § 6-130 (city-leased or financially assisted facilities).

The NYS Department of Labor Bureau of Public Work and Prevailing Wage Enforcement handles prevailing wage enforcement for state-funded projects under Article 8. Note: effective December 31, 2025, all contractors and subcontractors performing public work must submit certified payrolls electronically to the NYSDOL Bureau of Public Work.

Official Rate Sources

Disclaimer: This page provides general educational information about NYC prevailing wage law. It is not legal advice. For compliance decisions, bidding, or payroll processing, always consult the official NYC Comptroller wage schedules and a qualified labor attorney.

Solving the Blended Rate Problem: Multi-Trade Labor Cost Calculation

Projects involving multiple trades require a blended rate — the weighted average of all applicable trade rates based on hours worked — to estimate total labor cost accurately.

Blended Rate = [(Trade A Package × Trade A Hours) + (Trade B Package × Trade B Hours) + ...] ÷ Total Hours

Example — Multi-Trade Project (using official 2026-2027 rates):

  • Electrician "A": 500 hours × $134.28 = $67,140
  • Laborer — Heavy & Highway: 800 hours × $104.37 = $83,496
  • Iron Worker — Structural: 300 hours × $154.08 = $46,224
  • Total Hours: 1,600 | Total Cost: $196,860
  • Blended Rate: $196,860 ÷ 1,600 = $123.04/hr

Fringe Benefit Optimization for Contractors

Non-union contractors who establish qualifying bona fide benefit plans can potentially reduce cash supplement obligations. The annualization method (annual plan cost ÷ 2,080 hours) converts annual plan contributions to an hourly credit against the required supplemental benefit rate.

Important Considerations Before Optimizing: Any benefit plan used to claim supplemental benefit credits must be a legally qualifying plan under ERISA, the ACA, and applicable NYC prevailing wage regulations. Improperly structured plans that do not meet legal requirements do not qualify for credit and can create significant violation liability. Always consult a qualified labor attorney and ERISA benefits specialist before restructuring your benefit approach.

Frequently Asked Questions About NYC Prevailing Wage Supplemental Benefits

Accurate answers to the most common questions about NYC prevailing wage supplemental benefit calculations, sourced from official NYC Comptroller guidance and NYS Labor Law.

Methodology: How This Calculator Works

Data Sources

  • Base Wage Rates & Supplemental Benefit Rates: Sourced directly from the NYC Comptroller Construction Worker Prevailing Wage Schedule (Article 8, Labor Law § 220), effective July 1, 2026 – June 30, 2027, published July 1, 2026 with mid-year amendments noted in each classification. Building Service Employee rates from the Building Service Employee Prevailing Wage Schedule (Article 9, Labor Law § 230), publish date July 1, 2026.
  • Supplemental Benefit Format: Rates are entered as published — a single lump Supplemental Benefit Rate per Hour, not broken into sub-components. This matches the official schedule format.
  • Overtime Supplemental Rule: The calculator applies the official default: supplemental benefits at the straight-time rate for all hours worked. Trade-specific OT supplement rules are noted in the compliance note within results.
  • Apprentice Rates: Official apprentice rates are published as trade-specific flat dollar figures in the separate Construction Apprentice Prevailing Wage Schedule. Because these vary significantly by trade and year-in-program, the calculator directs users to the official schedule for apprentice calculations rather than applying inaccurate percentage approximations.

Calculation Methodology

  1. Rate Lookup: The base wage and supplemental benefit rate are retrieved for the selected trade from the official 2026-2027 rate database.
  2. Hourly Package: Total hourly package = Base Wage + Supplemental Benefit Rate (straight-time).
  3. Overtime Wage: Base Wage × 1.5 for overtime hours; Base Wage × 2.0 for double-time hours.
  4. Overtime Supplement: Supplemental benefit rate at straight-time rate for all hours (default), as specified by the official NYC Comptroller schedule policy.
  5. Weekly Cost: (Base × Reg Hrs) + (Base × 1.5 × OT Hrs) + (Base × 2.0 × DT Hrs) + (Supplement × Total Hours Worked).
  6. Annual Cost: Weekly Cost × Weeks Per Year.
  7. Holiday/Vacation Add-On: User-entered hours × Total Hourly Package, added separately to reflect these as additional obligations per the official schedule.

Limitations

  • Some trade classifications include mid-year rate amendments within the 2026-2027 period. This tool uses base-period rates (July 1, 2026 effective date). Verify mid-year changes in the official schedule for the correct rate for work performed after the amendment date.
  • Some trades (Electrician "A") require an additional supplemental contribution of 6.2% of taxable gross pay. This is not calculated in this tool — verify such notes in the official schedule.
  • Shift rates are highly trade-specific and cannot be captured in a simple input field. Always verify the shift rate formula for your trade.
  • Plumber and Sheet Metal Worker classifications have multiple sub-classifications with significantly different rates and are not included in this tool. Always use the specific sub-classification from the official schedule.
  • Article 9 Building Service rates are published in the separate Building Service Employee Schedule and are not calculated by this tool.

Why Trust This Calculator?

Official NYC Comptroller Rates

Base wage and supplemental benefit rates sourced directly from the 2026-2027 official schedules.

Correct OT Supplement Rule

Applies the official default: supplemental benefits at straight-time rate for all hours worked.

Accurate Legal Citations

References NYS Labor Law Articles 8 and 9, and NYC Administrative Code §§ 6-109, 6-130, 6-134.

Correct Penalty Framework

Cites the actual penalty structure: back wages, 16% interest, up to 25% civil penalty, 5-year debarment.

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