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(1) The U.S. Department of Labor (DOL) is responsible for the administration and enforcement of the Occupational Safety and Health Act. DOL's Wage and Hour Division is responsible for administration and enforcement of numerous wage and hour statutes including -. (i) 40 U.S.C. chapter 31, subchapter IV, Wage Rate Requirements (Construction) (see subpart 22.4);
participate in employer-sponsored and payroll-deduction IRAs, however limited government actions have been taken. The Internal Revenue Service and Labor share oversight for all types of IRAs, but gaps exist within Laborâs area of responsibility. IRS is responsible for tax rules on establishing and maintaining IRAs, while Labor is responsible for