Free Compliance Resource

WH-347 Certified Payroll Checklist

The complete step-by-step checklist for filling out WH-347 certified payroll forms. Never miss a required field or make a costly compliance mistake.

Email me this checklist

One email with every item on this page, to keep on your desk or forward to whoever runs payroll. Need the blank WH-347? Get the form itself.

1. Project Information (Header)

Contractor or subcontractor business name and address
Prime contractor or subcontractor box checked
Payroll number (sequential, starting at 1 for each project)
Week ending date (Saturday of the work week)
Project name and location
Project number or contract number
Wage determination number and revision Learn more: find your wage determination

2. Worker Information (Columns 1 to 3)

Last name, first name and middle initial for each worker (columns 1B to 1D)
Worker identifying number, for example the last four digits of the SSN (column 1E); never the full SSN, home address, phone number or email address on the submitted payroll (29 CFR 5.5(a)(3)(ii)(A))
Journeyworker (J) or registered apprentice (RA) marked for each worker (column 2)
Labor classification matching the wage determination wording exactly (column 3)
Apprentice ratio compliance (if apprentices are used)

3. Hours, Rates and Gross (Columns 4 to 7)

Hours worked each day (Sunday through Saturday), straight time on the ST row and overtime on the OT row (column 4)
Total hours for the week, ST and OT totaled separately (column 5)
Hourly wage rate paid for ST and OT matches the wage determination (column 6A) Learn more: Column 6A explained
Overtime rate calculated correctly (1.5x the base rate; fringe continues at the straight rate)
Gross amount earned on this project (column 7A) and for all work (column 7B)

4. Fringe Benefits (Columns 6B and 6C)

Total fringe benefit credit for the week: bona fide plan contributions as hours worked times the hourly credit (column 6B)
Payment in lieu of fringe benefits, the cash paid directly to the worker, as the week's total (column 6C)
Per hour, the rate paid plus the plan credit plus cash in lieu meets or exceeds the wage determination's base plus fringe
Bona fide fringe plan contributions documented
Annualization method applied correctly for fringe calculations Learn more: calculate your fringe credit

5. Deductions and Net Pay (Columns 8 and 9)

Tax withholdings (column 8)
FICA (column 8)
Other deductions specified, with written worker authorization for anything voluntary (column 8)
Total deductions (column 8)
Net pay to worker for all work, gross for all work minus total deductions (column 9)

Not sure which deductions belong in which box? Column 8 deductions, field by field.

6. Statement of Compliance (Page 2)

Correct payroll number and week ending date match page 1
All six certifications checked (payroll accuracy, records, classifications, apprentices, fringes, deductions)
If column 6B shows plan credits: Hourly Credit for Fringe Benefits table completed per worker and plan Learn more: line-by-line WH-347 instructions
If apprentices listed: apprenticeship program table completed with OA or SAA registration
Anything unusual explained in Additional Remarks
Signature of authorized officer or agent, with printed name and title
Date, telephone number, and email address filled in (required on the January 2025 form)
Company name matches contractor/sub name on page 1

7. Submission and Record Retention

Submit within 7 days after the regular payment date (29 CFR 3.4(a))
Include all workers who performed work during the period
Submit a "no work" payroll if no work was performed that week
Keep copies of all submitted payrolls for at least 3 years
Retain supporting documentation (time cards, pay stubs)
Final payroll marked as FINAL for the project

Your state may require its own form too: California, Illinois, New York.

Common WH-347 Mistakes to Avoid

!Using the wrong wage determination for the project location or construction type
!Misclassifying workers (e.g., listing a journeyman as a laborer for lower rates)
!Forgetting to include fringe benefits in total compensation calculations
!Submitting late: reports are due within 7 days after the regular payment date (29 CFR 3.4(a))
!Missing the Statement of Compliance signature on page 2
!Leaving a week unexplained: the rule requires a certified payroll for each week in which covered work is performed (29 CFR 5.5(a)(3)(ii)(A)), and many agencies and primes ask for a short "no work" statement for a gap week so the numbering stays whole; ask yours
!Using an outdated wage determination that has been superseded

Want the detail behind each one? Read about the five mistakes that trigger Davis-Bacon violations.

Next step

Checklist in hand. If this is your first week, the order matters: who files, to whom, and by when.

The first week, in order The form, field by field

That's dozens of fields, 6 certifications, and a 7-day deadline, every week, per project.

CertifiedPayrollPro auto-fills wage rates, calculates fringes, validates every field, and generates DOL-compliant WH-347 reports. No more missed fields or math errors.

Let us fill them in: generate your first WH-347 free

3 free reports · 14 free days on your first plan · $0 setup