Quick answer

When do I check box 4 on the WH-347, and what goes in its table?

Only when someone was paid as an apprentice; otherwise it is not applicable.

Check this box only if any worker was paid as an apprentice. You certify that each is registered in a bona fide program registered with the Office of Apprenticeship (OA) or a State Apprenticeship Agency (SAA), and you list each program's name, whether it is OA or SAA, and the classification. With no apprentices, the table reads Not Applicable.

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Box 4

Sources, pulled on 2026-10-02

Every rule on this page comes from one of these, pulled from the government site on the date shown and written against that text. Open them; they are the authority, not us.

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When do I check box 4 on the WH-347, and what goes in its table? | CertifiedPayrollPro | CertifiedPayrollPro