Labor-hours test and the apprenticeship cure
check_apprentice_hoursThe apprenticeship labor-hours requirement for one facility (26 CFR 1.45-8(b)): qualified apprentices must perform the applicable percentage (10% if construction began before 2023, 12.5% in 2023, 15% from 2024) of total labor hours, counting every contractor and subcontractor, after excluding hours of foremen, superintendents, owners and executive/administrative/professional staff, and counting apprentice hours only within the daily ratio. Returns the required hours, the shortfall, and the cure the IRS accepts: $50 per shortfall hour ($500 with intentional disregard), including participation failures (an employer with 4+ individuals and no apprentice: its labor hours divided by its number of laborers and mechanics).
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| good_faith_hours | No | Apprentice hours covered by denied or unanswered good-faith requests (1.45-8(f)(1)); they count as apprentice hours. | |
| total_labor_hours | Yes | Total labor hours of construction, alteration or repair on the facility by all laborers and mechanics (every employer), apprentices included; hours of foremen, superintendents, owners and 541-exempt staff already left out. | |
| construction_began | Yes | When construction began (YYYY-MM-DD or a year): sets the percentage. | |
| intentional_disregard | No | true if the failure was knowing or willful (the IRS decides); the rate becomes $500 an hour. | |
| participation_failures | No | Employers with four or more individuals on the facility and no qualified apprentice (each adds a participation shortfall). | |
| counted_apprentice_hours | Yes | Hours worked by qualified (registered) apprentices that are within the daily ratio. Use check_daily_ratio to find them. |