Tax withholdings, FICA, Other, and the total, taken from the worker's gross for all work (7B). One Other deduction is described under Additional Remarks on page 2; several need an addendum itemizing each. If the worker also worked other jobs, do not pro-rate: show the actual deductions from the whole week's pay.
Watch out: Deductions must follow the Copeland Act regulations (29 CFR part 3): those listed in 29 CFR 3.5 (taxes, court orders, benefit fund contributions with the worker's written consent, union dues under a collective bargaining agreement, and a few more) need no approval; anything else needs the Department of Labor's prior approval (29 CFR 3.6). Box 6 on page 2 certifies no other deductions were taken.
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.
Column 8Sources, 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.
- 29 CFR Part 3, Copeland Act regulations (certified payrolls, deductions)
eCFR. eCFR up to date as of 10/01/2026; last amended 88 FR 57731, Aug. 23, 2023. Pulled 2026-10-02.
- 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.
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?