What You'll Learn
- What each sub-column of Column 8 represents
- What deductions are allowed under Davis-Bacon (and what's forbidden)
- How Column 8 connects to Column 7 and Column 9
- The "Other" deduction field and when to use it
- Common Column 8 mistakes that trigger DOL investigations
What Column 8 Means
Column 8 on the WH-347 captures all deductions from the worker's gross pay. It is subdivided into multiple sub-columns on the official form: FICA, Withholding Tax, Other, and Total Deductions. The total in Column 8 is subtracted from Column 7 to produce the net pay in Column 9.
Allowed Deductions Under Davis-Bacon
The Davis-Bacon Act has specific rules about what contractors can deduct from certified payroll wages. 29 CFR 3.5 permits these without needing special authorization:
- Federal, state, and local taxes required by law (FICA, income tax withholding, SDI, etc.)
- Bona fide prepayments of wages already advanced to the worker
- Court-ordered deductions like wage garnishments and child support
- Payments to benefit plans the worker has voluntarily authorized in writing
- Union dues deducted pursuant to a collective bargaining agreement
- Charitable contributions the worker has authorized
Deductions That Require DOL Approval
29 CFR 3.6 lists deductions that require explicit DOL approval before the contractor can take them. These include deductions for tools, uniforms, housing, transportation, and anything else not on the "allowed" list. Taking these without approval is a Davis-Bacon violation.
Forbidden Deductions
You cannot deduct for broken tools, lost equipment, damage to company property, cash register shortages, or "disciplinary" reasons. These are considered kickbacks under the Copeland Anti-Kickback Act (29 CFR 3.5) and are not permissible regardless of worker authorization.
How to Fill Out Each Sub-Column
FICA
Employee Social Security (6.2% up to the annual wage cap) + Medicare (1.45% on all wages). For 2026, workers earning above the Social Security cap pay only Medicare on earnings above the cap. Add both amounts and enter the total in the FICA sub-column.
Withholding Tax
Federal income tax withheld per the worker's W-4. For most contractors, this is calculated by your payroll software. Enter the exact amount withheld, not an estimate.
Other
This is the catch-all for state income tax, state disability insurance, voluntary deductions (401k, health insurance employee share, union dues, etc.). If you enter anything in the "Other" column, you typically need to note what it is in the available space or on a separate attachment.
Total Deductions
The sum of FICA + Withholding Tax + Other. Must equal Column 7 minus Column 9 (net pay). If these don't reconcile, the WH-347 will be kicked back.
Worked Example
Carpenter earning $2,340 gross this week (Column 7). Breakdowns:
- FICA: $2,340 × 7.65% = $179.01
- Federal withholding: $280 (from the worker's W-4)
- Other: $98 (state income tax 4%)
- Column 8 Total: $557.01
- Column 9 (Net Pay): $2,340 - $557.01 = $1,782.99
Common Column 8 Mistakes
Miscalculating FICA
FICA is 7.65% of gross (6.2% + 1.45%). Contractors sometimes use only the 6.2% or only the 1.45%. Also, once a high-earning worker crosses the Social Security cap mid-year, only Medicare applies to further wages. Missing that shift is a common error.
Putting all deductions in "Other"
The WH-347 has separate columns for FICA and Withholding Tax for a reason. Dumping everything into "Other" makes the report harder to audit and can get it bounced.
Taking unauthorized deductions
Deducting for tools, uniforms, or equipment without DOL approval is the single most common cause of Davis-Bacon violations. These are kickbacks under the Copeland Act and can trigger back-wage orders plus penalties.
Column 8 doesn't reconcile with Column 9
If Column 7 (gross) minus Column 8 (deductions) does not equal Column 9 (net), the report is mathematically wrong. Most contracting agencies automatically reject reports that don't reconcile.
Related Columns
Column 8 connects directly to Column 7 (Gross Amount Earned All Work). See also the full WH-347 guide.
Deduction Calculator Included
CertifiedPayrollPro has a built-in deduction calculator that handles FICA, federal tax, and state tax based on the worker's W-4 and state of residence.
