How to Fill Out the WH-347 Form: Step-by-Step Guide

What Is the WH-347 Form?

The WH-347 is the optional-use payroll form published by the U.S. Department of Labor for contractors and subcontractors to report weekly certified payroll on Davis-Bacon covered projects. While the DOL describes it as "optional," most contracting agencies require it or an equivalent format that contains the same information. In practice, the WH-347 is the standard form used across the industry.

The form consists of two parts: the payroll report (page 1) listing each worker's hours and pay, and the Statement of Compliance (page 2) where an authorized officer certifies the accuracy of the payroll under penalty of law.

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Before You Begin: What You Need

Gather the following before filling out the form:

• Wage determination: The applicable determination from SAM.gov
• Employee info: Names, addresses, and last four digits of Social Security numbers
• Hours worked: Accurate daily and weekly hours for each worker on the covered project
• Classifications: Worker classifications matching the wage determination
• Payroll records: Your company's records including gross pay, deductions, and net pay

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Page 1: The Payroll Report — Field by Field

Header Section

At the top of the form you will find several fields that identify the payroll:

• Contractor or Subcontractor: Enter the full legal name and address of your company.
• Payroll No.: A sequential number for each weekly payroll you submit on the project. Start with 1 and increment each week. Mark the final payroll as "FINAL."
• For Week Ending: The Saturday date of the pay week (or the last day of your pay period for the project).
• Project and Location: The official project name and the physical location (city, county, state) where the work is performed.
• Project or Contract No.: The federal contract or project number as assigned by the contracting agency.

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Column-by-Column Breakdown

Each row on the form represents one worker. Here is what goes in each column:

• Columns 1A to 1E: Worker Entry Number, Name, and Identifying Number. A sequential entry number (1A), then last name (1B), first name (1C), middle initial (1D), and an identifying number (1E), typically the last four digits of the Social Security number. Never put the full SSN or the worker's home address, phone number or email address on the payroll you submit (29 CFR 5.5(a)(3)(ii)(A)).
• Column 2: (J) Journeyworker or (RA) Registered Apprentice. Mark each worker J or RA. RA is only for an apprentice individually registered in a program registered with the Office of Apprenticeship or a State Apprenticeship Agency (29 CFR 5.5(a)(4)(i)); if you mark RA, the apprenticeship program table on page 2 must be filled in.
• Column 3: Labor Classification. Enter the worker's classification exactly as it appears on the wage determination (for example "Electrician," "Carpenter," "Laborer Group 1"). If a worker performs work in more than one classification during the week, list each classification on a separate line.
• ST and OT rows. Each worker gets two rows: straight time on top and overtime on the bottom. The unnumbered column between 3 and 4 marks which is which.
• Column 4: Hours Worked Each Day. Record the daily straight-time and overtime hours worked on the covered project, on their own rows. Only report hours for work on this specific project.
• Column 5: Total Hours Worked for Week. Sum of the daily hours, straight time and overtime totaled separately.

• Column 6A: Hourly Wage Rate Paid for ST and OT. The cash hourly rate on the ST row and the overtime rate on the OT row. On the ST row, 6A plus the hourly plan credit from page 2 plus any hourly cash in lieu must equal or exceed the determination's basic rate plus fringe; on the OT row, 6A is the straight-time cash rate plus an overtime premium of at least half of it, and for the premium that cash rate is never counted below the determination's basic rate, so a cash rate at or above the determination's basic rate makes the OT row one and one half times it; the fringe is owed at straight time and is not multiplied (29 CFR 5.32(a); examples at 5.32(c)).
• Column 6B: Total Fringe Benefit Credit. The week's total dollar credit for contributions to bona fide fringe benefit plans, funds, or programs: total hours for the week times the hourly credit. The per-plan hourly credit goes in the Hourly Credit for Fringe Benefits table on page 2, which you must complete if you enter anything here.
• Column 6C: Payment in Lieu of Fringe Benefits. Fringe paid to the worker as cash instead of into a plan, as the week's total (hourly cash in lieu times hours worked). Our free prevailing wage calculator runs the per-hour math for any mix of straight-time and overtime hours.
• Columns 7A and 7B: Gross Amount Earned. 7A is gross pay for the week on this project; 7B is gross pay for all work that week, including other jobs.
• Column 8: Deductions for All Work. Tax withholdings, FICA, other deductions (specified; see the instructions), and the total.
• Column 9: Net Pay to Worker for All Work. Column 7B gross minus total deductions. This is the actual amount the worker received.

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Page 2: The Statement of Compliance

The Statement of Compliance is arguably the most critical part of the form. By signing it, an authorized officer of the company certifies under penalty of the False Statements Act (18 U.S.C. Section 1001) that:

• The payroll is correct and complete.
• The wage rates paid are not less than those in the applicable wage determination.
• The classifications reported reflect the actual work performed.
• Apprentices are registered in approved programs and paid per those programs.

The statement also certifies how fringe benefits were paid. The January 2025 revision removed the old 4(a)/4(b)/4(c) boxes. Page 2 now carries six blanket certification checkboxes, the fifth of which covers fringe benefits paid in cash and/or into bona fide plans.

The split between the two methods is reported in the payroll columns rather than by checking a box:

• Column 6B: the week's TOTAL credit for contributions to bona fide plans, funds, or programs (hours worked multiplied by the hourly credit)
• Column 6C: fringe paid to the worker as cash in lieu of benefits, as the week's total

If you report any amount in Column 6B, complete the Hourly Credit for Fringe Benefits table on page 2 with each plan name, whether it is funded or unfunded, and the hourly credit per worker. You may also be asked to document the plan or program.

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Common Mistakes to Avoid

• Using full Social Security numbers: Only the last four digits should appear on the form.
• Incorrect classifications: The classification must match the wage determination and the actual work performed.
• Failing to separate ST and OT hours: These must be broken out, not combined into a single total.
• Missing or unsigned Statement of Compliance: The payroll is not certified without it.
• Not submitting weekly: Certified payroll is due weekly, even for weeks with no work (submit a "no work" payroll).

For a comprehensive list of errors that trigger DOL investigations, see our guide on the top 10 certified payroll mistakes. Before you submit, run through our free WH-347 checklist to catch these errors while they are still easy to fix.

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Simplify the Process

Filling out the WH-347 manually is time-consuming and error-prone, especially when managing multiple workers and classifications across projects.