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.
Before You Begin: What You Need
Gather the following before filling out the form:
- The applicable wage determination (from SAM.gov)
- Employee names, addresses, and last four digits of Social Security numbers
- Accurate daily and weekly hours for each worker on the covered project
- Worker classifications matching the wage determination
- Your company's payroll records including gross pay, deductions, and net pay
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.
Column-by-Column Breakdown
Each row on the form represents one worker. Here is what goes in each column:
- Column 1 — Name and Individual Identifying Number: Enter the worker's full name and an identifying number. The DOL allows the last four digits of the Social Security number or an employee ID. Do not use the full SSN.
- Column 2 — Work Classification: Enter the worker's classification exactly as it appears on the wage determination (e.g., "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.
- Column 3 — Hours Worked Each Day (O/T): Record the daily straight-time (ST) and overtime (OT) hours worked on the covered project. Only report hours for work on this specific project.
- Column 4 — Total Hours: Sum of all daily hours, broken out by straight time and overtime.
- Column 5 — Rate of Pay: The hourly basic rate and fringe benefit rate. These must meet or exceed the rates in the wage determination. List the basic hourly rate and the fringe rate separately.
- Column 6 — Gross Amount Earned: The total gross pay for the week on this project. Calculate as: (ST hours x basic rate) + (OT hours x 1.5 x basic rate) + fringe benefits paid in cash, if applicable.
- Column 7 — Deductions: List all deductions from gross pay including FICA, federal tax, state tax, and any other deductions. Each type of deduction must be itemized.
- Column 8 — Net Wages Paid: Gross pay minus total deductions. This is the actual amount the worker received.
A Note on Overtime
Under the Contract Work Hours and Safety Standards Act (CWHSSA), which applies to most Davis-Bacon contracts, overtime must be paid at one and one-half times the basic rate of pay (not including fringe benefits) for all hours worked over 40 in a workweek. Make sure your overtime calculations use the correct base.
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 requires you to indicate how fringe benefits are paid. You must check the appropriate box:
- Box 4(a): Fringe benefits are paid to approved plans, funds, or programs.
- Box 4(b): Fringe benefits are paid in cash directly to the worker.
- Box 4(c): A combination of bona fide plan contributions and cash payments.
If using 4(a) or 4(c), you may be asked to provide documentation of the plan or program.
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).
Simplify the Process
Filling out the WH-347 manually is time-consuming and error-prone, especially when managing multiple workers and classifications across projects. CertifiedPayrollPro automates WH-347 generation by pulling data directly from your payroll records, performing prevailing wage calculations, and producing print-ready forms with the Statement of Compliance — reducing hours of paperwork to minutes.
