As Iowa is a Davis-Bacon state, there are some obligations you must fulfill under the Davis-Bacon and Related Acts.  You must pay no less than the wage and benefit rates listed on the Davis-Bacon wage decision for the lowest specialized trade that is most like the trade in question.  To illustrate this, let’s look at an example.  Say you are a carpentry contractor in Iowa and you can’t find carpenters listed on the wage decision.  When this happens, you need to find another specialized trade, we’ll use plumbing for this example, and you cannot pay lower than the prevailing wage for that trade.  If you receive the Special Determination and you paid lower than what was decided upon, you must correct your payroll accordingly.