what to pay employee for prevailing wage if the employee waives health insurance coverage

On 2/24/2021 at 10:42 AM, Sheri Jordan said:

we have a situation whereby we are going through a DOL audit and the question arose on what to pay employee who has waived health insurance benefit.

Check out this reference that the below quote is from - https://www.dol.gov/agencies/whd/field-operations-handbook/Chapter-14#B14j02   Seems your "duty"  (obligation as a contractor) is to pay or provide something no matter what the employee wants to do.

"(b)            Fringe benefit obligations may be discharged by furnishing any equivalent combination of cash or bona fide fringe benefits. See 29 CFR 4.170 and 29 CFR 4.177."