Complete WH-347 Reference

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What is the WH-347 form?

The WH-347 is the DOL's official certified payroll form. Contractors and subs use it to report weekly payroll on federal and federally assisted construction under the Davis-Bacon Act.

It captures every worker's hours, classification, hourly rate, fringes, deductions, and net pay for the week. It also has the Statement of Compliance, where you certify that workers got at least the prevailing wage. Willfully falsifying it carries criminal and civil liability.

Technically the WH-347 is optional (you can use any format with the same info), but it's the de facto standard. Use it and you're guaranteed to capture every required field and meet federal regs under 29 CFR 3.3 and 29 CFR 5.5(a)(3).

The DOL revised the WH-347 in January 2025 (Rev. January 2025, OMB No. 1235-0008, expires 01/31/2028). The revision relettered the columns (1A through 9), dropped the withholding exemptions column, added a Wage Determination No. field to the header, split fringe reporting into plan credits (6B) and cash in lieu (6C), and rebuilt the Statement of Compliance around six checkbox certifications. If your template still shows nine plain columns and 4(a)/4(b)/4(c) fringe boxes, you're on the old form.

When it applies

  • • Federal or federally assisted construction
  • • Project value greater than $2,000
  • • Covered by Davis-Bacon Act or related acts
  • • All GCs and subcontractors on the project

Filing cadence

  • • Submitted weekly
  • • Covers your seven-day payroll week
  • • Due within 7 days after the regular payment date
  • • Submit to prime contractor or awarding agency

Who has to file a WH-347?

If your contract is federally funded or federally assisted and the contract exceeds $2,000, you and every sub submit weekly certified payroll. That includes:

General contractors (GCs)
Electrical subcontractors
Plumbing and HVAC subs
Carpentry and framing
Concrete and foundation
Painting and drywall
Roofing and sheet metal
Excavation and site work
Steel and ironworking
Mechanical insulation
Glass and glazing
Flooring and tile

Even sole proprietors and single-person LLCs file certified payroll on Davis-Bacon jobs. The $2,000 threshold is a contract threshold, not a per-worker threshold. Once you cross it, it hits every trade on the job.

Line-by-line: what goes in each WH-347 column

Columns 1A through 9 on the January 2025 form, plus header fields. Here's what goes in each one.

Columns 1A-1E

Worker Entry No., Name, and Identifying Number

The 2025 form splits worker identity into five fields: entry number (1A), last name (1B), first name (1C), middle initial (1D), and identifying number (1E), typically the last 4 digits of the SSN. Column 1E also carries the journey worker (J) or registered apprentice (RA) marker.

Column 2

Labor Classification

The craft or classification the worker performed during the reporting week (Carpenter, Electrician, Laborer Group 1, etc.). Must match the classification listed on the applicable wage determination. Note: the old 'No. of Withholding Exemptions' column was deleted in the January 2025 revision.

Column 3

ST or OT

Each worker gets a straight-time (ST) row and an overtime (OT) row. Column 3 indicates which row is which.

Column 4

Days of Work Week, Dates, and Hours Worked Each Day

Seven day/date columns for your payroll week. Straight-time hours go in the top (ST) row and overtime hours in the bottom (OT) row for each day.

Column 5

Total Hours Worked for Week

Sum of all hours worked that week, shown separately for the straight-time and overtime rows.

Column 6A

Hourly Wage Rate Paid

The hourly cash wage rate paid for straight time and for overtime. Together with columns 6B and 6C it must equal or exceed the prevailing wage plus fringe for that classification.

Column 6B

Total Fringe Benefit Credit

The hourly credit claimed for contributions to bona fide fringe benefit plans. Any amount here must be backed up by the Hourly Credit for Fringe Benefits table on page 2.

Column 6C

Payment in Lieu of Fringe Benefits

Fringe benefits paid to the worker as cash on the check instead of into benefit plans.

Columns 7A-7B

Gross Amount Earned

Two separate columns on the 2025 form: 7A is gross earned on this project this week, and 7B is gross earned for all work that week. If the worker only worked this project, they're the same number.

Column 8

Deductions for All Work

Itemize each deduction: tax withholdings, FICA, and any other deductions (which must be specified). Then total the deductions.

Column 9

Net Pay to Worker for All Work

Gross wages for all work (column 7B) minus total deductions (column 8). This is what the worker actually takes home.

Header fields you also need to fill in

• FINAL-DBRA, Prime, or Subcontractor checkbox
• Business name & business address
• Certified payroll no. (sequential)
• Week ending date
• Project name & project location
• Project no. or contract no.
• Wage determination no. (new in the 2025 revision)

The Statement of Compliance

Page 2 of the WH-347 is the Statement of Compliance. You or your authorized payroll officer signs it — it's a sworn declaration. The January 2025 revision restructured it into six checkbox certifications:

1

That the payroll is correct and complete, and that wage and fringe rates paid meet or exceed the applicable wage determination rates, including credit for reasonably anticipated costs of bona fide benefit plans

2

That your regular payrolls and basic payroll records are complete and accurate, and available on request

3

That each worker's labor classification matches the work they actually performed

4

That any apprentices are duly registered with the Office of Apprenticeship (OA) or a State Apprenticeship Agency (SAA), with the apprenticeship program details listed in the table provided

5

That fringe benefits were paid in cash and/or into bona fide plans, with the Hourly Credit for Fringe Benefits table completed whenever column 6B shows an amount

6

That workers were paid full weekly wages with no rebates and no deductions except permissible ones under 29 CFR part 3

Signing a false Statement of Compliance is a federal crime.

The form itself warns that willful falsification may subject you to civil or criminal prosecution under 18 U.S.C. § 1001 and 31 U.S.C. § 231. That means fines, debarment, and prison. Don't sign until the numbers are right.

8 common WH-347 mistakes (and how to avoid them)

What DOL auditors find over and over. Fix these and you'll survive almost any audit.

Worker misclassification

Listing a worker as 'Laborer' when they performed carpentry or electrical work. Each task must be billed at the rate for that craft, not the worker's general title.

Missing fringe benefits

Either failing to pay fringes at all, or not showing the fringe breakdown on the WH-347. Fringes must be either paid to the worker as additional cash or contributed to bona fide plans.

Wrong wage determination

Using an expired or wrong-county wage determination. The applicable WD is based on project location and the date the contract was awarded (or modified).

Arithmetic errors

Weekly total hours don't match the sum of daily hours, or gross wages don't equal hours × rate. Machine-generated reports eliminate these errors entirely.

Late filing

Submitting past the weekly deadline. Even if you're catching up, contracting officers note lateness and it can affect your next bid.

Unsigned Statement of Compliance

Page 2 of the WH-347 MUST be signed by the contractor or authorized payroll officer, with the date, telephone number, and email address filled in. An unsigned statement is treated as non-compliant. (The old standalone WH-348 statement is history; the current form builds it into page 2.)

Overtime miscalculation

Davis-Bacon overtime under CWHSSA is paid for hours over 40 per week at 1.5× the basic hourly rate (not including fringes). Many contractors miscalculate this.

Using WH-347 for state-only projects

WH-347 is federal. States like California (eCPR), Illinois (Transcript), and New York (MPWR) require different formats for state-funded projects.

Manual WH-347 vs automated software

Same legal report. Very different workflow. Honest comparison below.

TaskManual (Spreadsheet / PDF)CertifiedPayrollPro
Time per weekly report2–3 hours2–10 minutes
Pulling wage determinationsSearch SAM.gov manuallyAuto-pulled by project
Fringe benefit calculationsManual math, error-proneAutomatic
Classification validationYou double-checkSystem validates
Overtime calculations (CWHSSA)ManualAutomatic
Arithmetic errorsCommonImpossible
Statement of ComplianceHand-sign every weekDigital signature, auto-attached
Missing required fieldsEasy to missPre-submission check
Submit to multiple agenciesEmail attachmentPDF export or portal upload
Average contractor saves 8–12 hours per week per active project

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WH-347 Frequently Asked Questions

What is the WH-347 form?

It's the DOL's official certified payroll form for reporting weekly payroll on federal or federally assisted construction under the Davis-Bacon Act. Documents hours worked, wages paid, fringe benefits, deductions, and the signed Statement of Compliance swearing you paid at least the prevailing wage.

Who needs to file a WH-347?

Any GC or sub on a federal or federally funded construction job over $2,000 files weekly. WH-347 or an equivalent form with the same info. That's GCs, electrical, mechanical, plumbing, roofing, concrete, painting, HVAC — every trade on a Davis-Bacon job.

Is the WH-347 form required, or can I use my own format?

Technically, the WH-347 is optional. You can use any format that has the same information. But the official form is the easiest way to stay compliant because it already has every field you need. Most contracting agencies take it and a lot of them prefer it.

How often must the WH-347 be submitted?

Weekly. You file a WH-347 for each work week, within 7 days after the regular payment date for that period (29 CFR 3.4(a)) - the clock starts when you pay the workers, not when the pay period ends. The form covers a seven-day payroll week; you write the days and dates of your work week into column 4 and the week ending date in the header.

What is the Statement of Compliance on the WH-347?

It's the certification on page 2 of the WH-347. On the January 2025 form it has six checkbox certifications covering payroll accuracy, records, classifications, apprentices, fringe benefits, and full payment of wages with no kickbacks or impermissible deductions. You or your payroll officer signs it. Willfully falsifying it is a federal crime under 18 U.S.C. 1001 and can trigger False Claims Act liability under 31 U.S.C. 3729.

What happens if I submit a WH-347 with errors?

Small mistakes? File an amended submission. Systemic underpayments or misclassifications are a different story — back wages owed, DOL investigations, held contract funds, up to 3-year debarment, and criminal prosecution for willful fraud.

Where can I download the official WH-347 form?

Free from the DOL's forms page at dol.gov/agencies/whd/forms/wh347. Make sure you grab the current version (Rev. January 2025). Print it and fill it out by hand if you want. Most contractors use software to generate it — saves hours a week and kills the math errors.

How long does it take to fill out a WH-347 manually vs with software?

Doing it by hand runs 2-3 hours a week per project, depending on crew size. That's splitting hours by classification, calculating fringes, reconciling wages, and double-checking the prevailing wage. With software, the same report takes 2-10 minutes.

What are the most common WH-347 mistakes?

The usual suspects: (1) misclassifying workers — paying laborer rate for carpentry work, (2) missing or wrong fringe benefits, (3) using the wrong wage determination, (4) bad overtime math, (5) filing late, (6) arithmetic errors in the weekly totals, (7) forgetting to sign the Statement of Compliance.

Does CertifiedPayrollPro generate WH-347 forms automatically?

Yes. We build the official WH-347 PDF by dropping your payroll data onto the DOL template. We pull the right prevailing wage from SAM.gov, calculate fringes, check classifications, and flag compliance problems before you submit. Done in under 10 minutes.

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