T&M Tag Documentation: How to Record Time and Material Work So It Gets Paid
To get time and material work paid, document it the same day: a T&M tag with the date, location, description of the extra work, who directed it, workers by classification with hours, equipment with hours, and materials with quantities, signed or acknowledged by the general contractor superintendent or owner's rep before the crew leaves. Then make sure the same crew, hours and work appear in that day's daily report. Most T&M disputes come from late tags and records that do not match.
This is practical field guidance. Your subcontract's change and T&M provisions control what is required.
What a T&M tag needs
| Field | Example |
|---|---|
| Tag number | T&M 0147 |
| Date | Tuesday |
| Project and location | Harbor View MOB, Level 1, room 112 |
| Description | Relocate floor box from center of room to north wall per owner direction |
| Directed by | Owner's rep J. Patel, 10:40 AM, confirmed by email 1:15 PM |
| Related document | RFI 121, change request pending |
| Labor | 1 journeyman 4.0 hrs, 1 apprentice 4.0 hrs |
| Equipment | Core drill 1.5 hrs |
| Materials | 1 floor box, 20 LF 3/4 in. EMT, fittings |
| Photos | Before and after, 4 |
| Signature or acknowledgment | General contractor superintendent, 3:20 PM |
The rules that prevent most disputes
1. Get direction in writing
Verbal direction is the start of most T&M problems. Record who directed it, when, and confirm by email or through the contract's change process. Note the direction in the daily report too.
2. Tag it the same day
Write and submit the tag before the crew leaves site. Supers are far more willing to acknowledge hours they watched that morning than hours from two weeks ago.
3. Separate extra work from base scope
If a crew did base work and extra work in the same day, split the hours clearly. Blended hours get rejected.
4. Match the daily report
The foreman's daily report for the same date should show the same crew and the same extra work. The general contractor's daily report should mention it too.
Daily report entry: "Northline Electric: 6 workers, 48 hrs. 40 hrs base scope Level 2 rough-in. 8 hrs T&M 0147: relocate floor box room 112 per owner direction (J. Patel). Photos attached."
5. Photograph before and after
Photos of the condition before and after the extra work make the tag easy to verify.
6. Track tags on a log
Keep a running T&M log by number, date, description, hours, status and change order number. Review it weekly with the general contractor.
| Tag | Date | Description | Hours | Status | CO |
|---|---|---|---|---|---|
| 0145 | Mon | Patch wall at room 108 after plumber | 3.0 | Signed | Pending |
| 0146 | Mon | Added receptacles at nurses station | 6.0 | Signed | CO 14 |
| 0147 | Tue | Relocate floor box room 112 | 8.0 | Signed | Pending |
For general contractors: reviewing T&M tags
- Verify crew and hours against your own daily report for that day
- Confirm direction came from someone with authority
- Check whether the work is truly outside the sub's scope
- Sign the same day or note why you will not
- Tie each signed tag to a change request
On public projects, T&M documentation often must follow the spec. One public specification, for example, requires a separate daily extra work report for each authorized T&M item, attached to the daily report by 9:00 AM the next workday. Source: https://bidcondocs.delaware.gov/OMB/OMB-MJ0217000003-BP4A-specs3.pdf
Common mistakes
- No written direction
- Tags submitted at month end
- Blended base and extra hours
- Tags that do not match the daily report
- No photos
- No log, so tags get lost between the field and the office
Related: subcontractor daily report requirements and construction manpower tracking.
Sample T&M tag wording
Many tags include a short acknowledgment line. One example, to adapt with counsel:
"Signature acknowledges the labor, equipment and materials listed were used on the date shown. It does not constitute agreement that the work is outside the contract scope or approval of payment, which will be determined under the contract's change provisions."
Whether you are the general contractor or the sub, make sure both sides understand what a signature on the tag means before the first tag is written.
Same-day routine for foremen
- When directed to do extra work, ask who is directing it and note the time.
- Take before photos.
- Track hours for extra work separately from base work.
- Write the tag before leaving site, with photos.
- Get the superintendent's acknowledgment.
- Put the tag number and hours in the daily report.
T&M and daily reports in the same record
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Frequently asked questions
What is a T&M tag in construction?
A time and material tag (or ticket) records extra work performed outside the base scope: workers, hours, equipment and materials used, the location and description of work, and who directed it. It is usually signed by the general contractor superintendent or owner's rep to acknowledge the work was performed.
Does signing a T&M tag mean the general contractor agrees to pay?
Usually a signature acknowledges the time and materials were used, not that the work is extra or will be paid. Entitlement is decided under the contract's change provisions. Read your contract and the wording on the tag.
When should T&M tags be signed?
The same day the work is performed. Tags submitted days or weeks later are harder to verify and more likely to be disputed.
How do daily reports support T&M work?
The daily report for the same day should show the same crew, hours and extra work. Matching records make the tag easy to verify; mismatched records invite rejection.