Check this box whenever fringe benefits were paid, in cash and/or to bona fide plans, funds or programs. If you paid the whole fringe as cash (column 6C), check the box and leave the table empty. If you claim a credit for plan contributions (any amount in column 6B), the Hourly Credit for Fringe Benefits table lists each plan's name, type and number, whether it is funded or unfunded, and the hourly credit claimed for each worker, with the total hourly credit.
Watch out: An unfunded plan (benefits you provide yourself rather than pay a trustee) counts only with the Department of Labor's prior approval (29 CFR 5.28; 5.5(a)(1)(v)). More than six plans needs an addendum.
Go deeper
This answer is one paragraph of a longer page, which has the context around it and the rest of the form or the week.
Box 5Sources, 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.
- Instructions for completing Form WH-347
DOL Wage and Hour Division. For the January 2025 form; pulled from the live page (no revision date shown). Pulled 2026-10-02.
- Form WH-347, Davis-Bacon and Related Acts Weekly Certified Payroll Form
DOL Wage and Hour Division. Rev. January 2025; OMB No. 1235-0008, expires 01/31/2028. Pulled 2026-10-02.
Other quick answers
- Is certified payroll the same as the WH-347?
- Do I file certified payroll for a week when nobody worked on the project?
- What do I do if a certified payroll I already sent is wrong?
- Does the state want its own certified payroll too?
- What goes in the certified payroll number and header of the WH-347?
- Does the WH-347 need each worker's full Social Security number?