29 CFR 5.23 - The statutory provisions.
The fringe benefits provisions of the 1964 amendments to the Davis-Bacon Act are, in part, as follows:
(b) As used in this Act the term “wages”, “scale of wages”, “wage rates”, “minimum wages”, and “prevailing wages” shall include -
(1) The basic hourly rate of pay; and
(2) The amount of -
(A) The rate of contribution irrevocably made by a contractor or subcontractor to a trustee or to a third person pursuant to a fund, plan, or program; and
(B) The rate of costs to the contractor or subcontractor which may be reasonably anticipated in providing benefits to laborers and mechanics pursuant to an enforceable commitment to carry out a financially responsible plan or program which was communicated in writing to the laborers and mechanics affected,