Common WH-347 Errors and How to Fix Them

If you manage payroll for government-funded construction projects, you already know that Form WH-347 is one of the most scrutinized documents in your compliance toolkit. The weekly certified payroll it carries is required on Davis-Bacon covered contracts over $2,000 (the WH-347 form itself is optional, but a properly completed one satisfies the requirement), and even small mistakes can trigger audits, payment delays, or penalties. The good news is that most WH-347 errors fall into a handful of predictable categories. Once you know what to look for, they become much easier to catch and fix before they cause problems.

Below, we break down the most common WH-347 mistakes contractors and payroll managers make, along with practical steps to correct and prevent them.

1. Missing or Incorrect Employee Classifications

One of the most frequent errors on WH-347 forms is listing the wrong work classification for an employee. Every worker must be classified according to the type of work actually performed on the project, not their job title or a generic label from your internal payroll system.

For example, an employee who spends part of the week operating heavy equipment and part of the week doing general labor should have their hours split and reported under both classifications, each paid at the appropriate prevailing wage rate.

• Cross-reference every classification against the wage determination included in the contract.
• If a worker performs multiple types of work, track and report hours separately for each classification.
• When in doubt, contact your contracting officer for clarification rather than guessing.

2. Incorrect or Missing Fringe Benefit Calculations

Fringe benefits are a common source of confusion on certified payroll reports. Contractors must either pay fringe benefits directly to employees as cash wages, contribute to a bona fide benefit plan, or use a combination of both. Errors occur when contractors fail to document how fringe obligations are being met, or when the hourly fringe rate doesn't match the wage determination.

• Verify that your fringe benefit contributions meet or exceed the rate specified in the wage determination for each classification.
• If paying fringes in cash, report the week's total cash paid in lieu of fringe benefits in column 6C, keep that cash out of the rate in column 6A, and show plan contributions as the week's total credit in column 6B.
• Keep documentation of any bona fide benefit plans in case of an audit request.

3. Math Errors in Gross Wage Calculations

Simple arithmetic mistakes remain a surprisingly common problem. These typically happen when overtime hours aren't calculated correctly, when total hours worked don't match the sum of daily hours listed, or when gross wages don't align with the hourly rate multiplied by hours worked.

1. Double-check that daily hours add up correctly to the weekly total for each employee.
2. Confirm overtime is calculated at 1.5 times the base rate for any hours worked beyond 40 in a week.
3. Recalculate gross wages independently before submission to catch discrepancies.

Manual calculations are where most errors creep in, which is why many contractors are shifting to automated payroll systems that perform these calculations automatically and flag inconsistencies before the report is submitted.

4. Incomplete or Missing Statement of Compliance

The Statement of Compliance on page two of the WH-347 form is a legal certification that the payroll information is accurate and that workers were paid in accordance with Davis-Bacon requirements. Contractors sometimes forget to complete this section entirely, leave required fields blank, or fail to have it signed by an authorized representative.

• Make sure the Statement of Compliance is completed and signed for every single submission, even if it feels redundant week after week.
• Confirm the signer has the authority to certify payroll on behalf of the company.
• Review the deductions carefully, because the Statement of Compliance certifies that no deductions were made other than those permitted under the Copeland Act regulations at 29 CFR part 3.

5. Unexplained or Improper Deductions

Any deduction from an employee's gross wages beyond standard items like taxes must be explained and must comply with Department of Labor regulations. Common errors include listing deductions without explanation, applying deductions that haven't been authorized in writing by the employee, or taking deductions that would reduce pay below the required prevailing wage.

• Enter them in the "Other" deductions column (column 8), describe a single deduction under Additional Remarks on page 2, and attach an addendum itemizing each one if there are several; deductions not listed in 29 CFR 3.5 need prior Department of Labor approval.
• Never allow deductions to bring an employee's effective hourly rate below the prevailing wage requirement.
• Keep signed authorization forms on file for any voluntary deductions.

6. Missing Employee Information

Each worker listed on the WH-347 must have a complete name and an individual identifying number, such as the last four digits of their Social Security number, in column 1E. Full Social Security numbers must not appear on the form, and home addresses, phone numbers, and email addresses belong in your own payroll records, not on the weekly submission. Omitting the identifier, or using inconsistent identifiers from week to week, creates confusion during audits and can delay payment approval.

• Establish a standardized format for employee identification and use it consistently across every weekly report.
• Update the worker's record in your payroll files promptly if an address or other identifying detail changes.
• Work from the current WH-347 instructions rather than an old template, since the form was revised in January 2025 and older versions carry fields that no longer exist.

7. Incorrect Project or Contract Information

It might seem minor, but errors in the project name, contract number, or location can cause a certified payroll report to be rejected outright. This is especially common for contractors juggling multiple government contracts simultaneously, where it's easy to accidentally use a template from a different project.

• Create a checklist to verify project name, contract number, and location fields before every submission.
• If using templates, build in a verification step specifically for header information.
• Assign one person on your team to review header details across all submissions for consistency.

8. Late or Inconsistent Submission

While not strictly a form error, submitting WH-347 reports late or inconsistently is one of the most common compliance issues contractors face. The Davis-Bacon regulations require a certified payroll for every week in which covered work is performed, and gaps in your payroll record can raise red flags even if every individual report is accurate.

• Set a recurring internal deadline a day or two ahead of the actual due date to build in a buffer for review.
• Assign clear ownership of the submission process so it doesn't fall through the cracks during busy periods or staff turnover.
• Keep a submission log so you can quickly demonstrate a complete and consistent record if ever requested by a contracting officer.

How to Catch Errors Before They Become Problems

The underlying theme across nearly all of these errors is that manual, spreadsheet-based payroll processes leave too much room for human mistakes. A misplaced decimal, a forgotten signature, or a mismatched classification can all slip through when someone is manually entering data under deadline pressure.

Building a review process is essential. Before submitting any certified payroll report, have a second set of eyes check classifications against the wage determination, verify math on gross wages and overtime, confirm the Statement of Compliance is signed, and review deductions for proper documentation. Even a 15-minute review checklist can catch the majority of errors before they leave your office.

This is exactly the kind of work that purpose-built software can handle more reliably than manual review. CertifiedPayrollPro checks the rates you enter against the wage determination linked to the project, totals the fringe and overtime columns, flags missing information before you certify, and generates the WH-347 on the Department of Labor's template with the Statement of Compliance built in, reducing the chance that a simple oversight turns into a compliance headache.

Final Thoughts

WH-347 compliance doesn't have to be a source of stress for your payroll team. By understanding the most common errors, building a consistent review process, and leveraging the right tools, you can submit accurate certified payroll reports every week without the last-minute scramble. The contractors who stay out of trouble aren't necessarily the ones with the most resources, they're the ones with the most consistent processes.

If you're ready to reduce errors, save time, and simplify your certified payroll process, consider giving CertifiedPayrollPro a try. Our platform is built specifically for government contractors who need accurate, audit-ready WH-347 reports without the manual guesswork. Start a free trial today and see how much time your team can get back each week.