How to complete Form WH-347

Who submits certified payroll

Contractors and subcontractors performing work covered by the Davis-Bacon and Related Acts submit certified payroll for each week of covered contract work (29 CFR 5.5(a)(3)). Each certified payroll includes a signed Statement of Compliance. Workers covered by these requirements receive their required wages at least once a week.

Form WH-347 is optional, but the required payroll information and signed certification are not. Many agencies and prime contractors accept Form WH-347, although some projects require a particular electronic reporting system. The prime contractor is responsible for ensuring that subcontractor certified payrolls are submitted, including those from lower-tier subcontractors.

What changed in January 2025

Use the January 2025 revision when preparing Form WH-347. It carries OMB control number 1235-0008 and an approval expiration date of 31 January 2028. Here is what changed from the earlier layout:

• Wage determination number. Enter the determination and revision that apply to the reported work.
• Worker entry number. Each worker has an entry number, with separate fields for last name, first name, and middle initial.
• Worker status. Column 2 uses J for journeyworker and RA for registered apprentice.
• Separate benefit reporting. Column 6B reports eligible benefit credit. Column 6C reports cash paid in place of benefits. Column 6A shows the hourly wage rate.
• Separate gross pay columns. Column 7A shows earnings from this project. Column 7B shows earnings from all work that week. The earlier form requested both amounts in a combined field.
• Final payroll checkbox. Check this on the last certified payroll your company submits for the project.
• Withholding exemptions removed. The earlier exemption count field is no longer part of the form.
• Expanded Statement of Compliance. Page 2 has six certification checkboxes and tables for apprenticeship programs and fringe benefit credits.

How to complete page 1

1. Prime contractor or subcontractor. Select your company's role on the project. Check the final payroll box only on your last certified payroll for the project.
2. Project name and number. Enter the project name and the assigned project or contract number, if available.
3. Project location. Enter the full address. If there is no street address, describe the location and include the county or counties and state.
4. Certified payroll number. Start with 1 and number each submission in sequence for your company's work on the project.
5. Business name and address. Enter your company's legal name and complete address.
6. Wage determination number. List each determination and revision included in the contract that applies to the work reported for this week.
7. Week ending date. Enter the last day of your workweek.
8. Column 1, worker information. Enter the worker number, name, middle initial, and an individual identifier, such as the last four digits of the Social Security number. Keep the full number in your own payroll records, not on the weekly submission.
9. Column 2, worker status. Enter J for a journeyworker. Enter RA for a registered apprentice and include the apprentice's level in the approved program.
10. Column 3, labor classification. Match the classification to the work the employee actually performed. If the wage determination does not list that work, contact the contracting officer or agency representative about adding the classification.
11. Columns 4 and 5, hours worked. Enter each day of the workweek and its date, followed by straight-time and overtime hours on this project. Total the hours for the week.
12. Columns 6A, 6B, and 6C, wages and fringe benefits. Covered in the next section.
13. Columns 7A and 7B, gross earnings. Enter earnings from this project in 7A. Enter total gross earnings from all work that week in 7B.
14. Column 8, deductions. Report permitted deductions from the worker's total weekly gross pay, including other jobs. Describe a single "Other" deduction in the remarks on page 2. If several deductions make up that amount, attach an itemized explanation. Deductions outside those permitted by 29 CFR 3.5 generally require prior Department of Labor approval.
15. Column 9, net pay. Enter the amount actually paid after deductions for all work that week.

How to report wages and fringe benefits

Columns 6A, 6B, and 6C report the basic wage rate, eligible benefit credit, and cash actually paid in place of benefits. Together, they help show how the prevailing wage obligation was met.

• 6A, hourly wage rate paid. Enter the actual basic cash rate for straight time on the top line and overtime on the bottom. Report cash paid in place of fringe benefits in column 6C instead.
• 6B, total fringe benefit credit. Enter the total eligible benefit credit for the week's covered hours. Multiply the hourly credit shown on page 2 by the hours worked on the project.
• 6C, cash paid in place of fringe benefits. Enter the total cash actually paid for that purpose during the week. Multiply the covered hours by the hourly cash fringe amount paid.

Here is an example using the Department of Labor's $27.00 basic rate and $14.00 fringe rate, with an illustrative health plan cost and a 40-hour workweek. The straight-time total is $41.00 for each hour. The contractor pays a $27.00 basic hourly wage and provides a qualifying health plan costing $6,240 over the year. The worker works 2,080 hours across all jobs.

Most qualifying benefit costs are divided by all hours worked during the period covered by the cost, including public jobs, private jobs, and overtime (29 CFR 5.25(c)). The prevailing wage requirement applies to covered overtime hours. Qualifying cash fringe payments are generally excluded from the additional overtime premium, but the basic wage still requires the applicable overtime calculation. Use the Davis-Bacon Fringe Benefit Credit Calculator to check your own figures.

Apprentice wage rates and fringe benefits follow the approved program when its registration, ratio, and other requirements are met. When the program is silent on fringe benefits, the full fringe amount for the journeyworker classification generally applies.

How to complete the Statement of Compliance

Page 2 repeats the project information and identifies the person certifying payroll. This is the contractor, subcontractor, or authorized agent who paid or supervised payment to the workers.

• Check Boxes 1, 2, 3, and 6 on every submission. These boxes confirm the accuracy of payroll and supporting records, the classifications used, and payment of the required wages without improper deductions.
• Box 4 covers apprentices. Check it when a worker is paid at an apprentice rate. List the approved program, whether it is registered with the federal Office of Apprenticeship or a recognized State Apprenticeship Agency, and the classification. If there are no apprentices to report, leave Box 4 unchecked and enter N/A in the program section.
• Box 5 covers fringe benefits. Check it when you claim benefit plan credits and list each worker, the plan name, type, number, funded or unfunded status, and hourly credit. An unfunded plan requires prior Department of Labor approval before you claim its costs. If you meet the fringe requirement entirely through cash payments, check Box 5 and leave the plan table blank. Report the cash paid in column 6C on page 1.
• Signature. The person certifying payroll signs and enters the date, telephone number, and email address. Use an original handwritten signature or a legally valid electronic signature. A photocopied or scanned signature alone does not meet the requirement.
• Notarization. The Statement of Compliance does not require notarization. The person signing must be able to confirm the information because false certifications can carry penalties under 18 U.S.C. 1001.

When a worker has multiple classifications or jobs

A worker who performs work in two classifications in the same week goes on a separate row for each classification, with the same worker entry number and accurate hours on each row. When the hours cannot be separated using accurate records, pay the highest applicable prevailing wage rate for all covered hours worked in those classifications.

For a worker assigned to multiple jobs, columns 4 through 7A report the covered project shown on the form. Column 7B, column 8 deductions, and column 9 net pay reflect all work during the week. Overtime can depend on the worker's total hours across jobs during the workweek, under the Contract Work Hours and Safety Standards Act or the Fair Labor Standards Act.

What to do during a week without covered work

Federal Davis-Bacon rules require certified payroll for each week in which covered contract work is performed. An agency or prime contractor may ask for a no-work report to account for gaps between payroll submissions. For HUD-administered projects, Handbook 1344.1 REV-3 says a no-work payroll is not required for weeks without work on the site when payrolls are numbered sequentially or the employer has provided written notice of suspended work. Confirm your project's no-work reporting instructions before the first week without covered work.

Where to submit payroll and how long to keep records

Submit certified payroll to the federal agency when it is a party to the contract. Otherwise, submit it to the designated applicant, sponsor, owner, or other entity for transmission to the agency. Use any required project reporting system. Keep certified payrolls and supporting records during the project and for at least three years after all work on the prime contract is completed.

Check these details before submitting

• Worker identifier. Use an individual worker identifier, such as the last four digits of the Social Security number.
• Wage determination. Enter the determination number and the revision that applies to the week's work.
• Classifications. Use a separate row for each classification worked, with accurate hours for each.
• Apprentices. Mark RA, enter the level in the approved program, and complete Box 4 on page 2.
• Benefit credit. For most benefit plans, divide the cost by all hours worked during the cost period, including public, private, and overtime hours.
• Columns 6B and 6C. Report eligible benefit contributions or reasonably anticipated costs credited for the week in 6B. Report cash actually paid in place of benefits in 6C.
• Deductions. Column 8 takes the actual deductions for all work that week.
• Signature. Use an original handwritten or legally valid electronic signature.
• Final payroll. Check the final payroll box on your last submission for the project.

When state requirements also apply

Form WH-347 covers federal Davis-Bacon reporting. State prevailing wage requirements may also apply and may require a separate form or electronic submission. Confirm the accepted format with the awarding agency before you send the first payroll.

Official Department of Labor tools

The Department of Labor provides Form WH-347, its instructions, an online fillable version, and an annotated guide. Use the online tool to enter payroll information and review its calculations before submitting your records.

This note explains the federal form and general reporting requirements. Use the wage determination and reporting instructions that apply to your contract when preparing payroll. For questions about coverage, worker classification, or special pay arrangements, confirm the applicable requirements with the contracting agency or qualified employment counsel.