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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.

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1. Project Information (Header)

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

2. Worker Information (Columns 1–4)

Full name of each worker
Last 4 digits of SSN (or full SSN if required by agency)
Work classification matching the wage determination exactly
Correct trade code for each classification
Apprentice ratio compliance (if apprentices are used)

3. Hours & Rates (Columns 5–8)

Daily hours worked (Mon–Sun) for each worker
Total hours for the week
Straight time and overtime hours separated correctly
Base hourly rate matches the wage determination Learn more: Column 6A explained
Overtime rate calculated correctly (1.5x base rate)
Gross wages computed accurately

4. Fringe Benefits (Columns 9–10)

Fringe benefit rate matches the wage determination
Cash fringe payments listed if paid directly to workers
Bona fide fringe plan contributions documented
Total compensation (base + fringe) meets or exceeds prevailing wage
Annualization method applied correctly for fringe calculations Learn more: calculate your fringe credit

5. Deductions & Net Pay

Federal income tax withheld
Social Security (FICA) and Medicare deductions
State/local tax deductions
Any voluntary deductions with written worker authorization
Net wages calculated correctly (gross minus deductions)

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 & 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
!Not submitting "no work" payrolls for weeks with no activity
!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.

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

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