Compliance and payroll

How to fill out the WH-347 form

Form WH-347 is the U.S. Department of Labor's optional weekly certified payroll form for Davis-Bacon work. Page 1 lists each worker's classification, hours, rates, fringe, and pay; page 2 holds the project details, fringe credit table, and signed Statement of Compliance.

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To fill out the WH-347, enter the project and week-ending date, then one row per worker on page 1: entry number, name, a partial ID (never the full Social Security number), journeyworker or apprentice status, the classification from the wage determination, daily straight and overtime hours, rates, fringe credit, cash paid in lieu of fringe, gross pay, deductions, and net pay. On page 2, complete the fringe benefit credit table if you take credit for plans, check the required boxes in the Statement of Compliance, and sign it. DOL says the form itself is optional, but the weekly payroll information is not.

The instructions below follow DOL's current WH-347 instructions page (OMB Control No. 1235-0008, listed as expiring 01/31/2028). If your copy of the form has different column numbers, you have an older version; download the current one from DOL.

Before you start: what you need

  • The contract's wage determination and the classifications on it.
  • Daily time records for every worker on the site that week, split by classification.
  • Each worker's hourly fringe credit by plan, if you take credit for benefits.
  • Apprenticeship program names and registration details for any apprentices.
  • Payroll register showing gross pay on all work and deductions for the week.

Page 1, column by column

WH-347 page 1 columns, per DOL instructions
ColumnWhat to enter
1A Worker entry no.Number workers starting at 1, continuing across pages
1B to 1D NameLast name, first name, middle initial
1E Identifying no.Last four digits of the SSN or another individual identifier; full SSNs must not be included
2 Journeyworker / apprenticeJ for journeyworker, or RA for registered apprentice plus the apprentice's progression level
3 Labor classificationClassification from the applicable wage determination; contact the contracting officer if one is missing
4 Hours each dayDay and date, then straight time (ST) and overtime (OT) hours
5 Total hoursTotal of the hours in column 4
6A Hourly wage rateActual ST and OT rates paid, not including cash in lieu of fringe
6B Fringe benefit creditTotal hours times the hourly fringe credit from the page 2 table
6C Payment in lieu of fringeTotal cash paid in lieu of fringe benefits for the week
7A Gross, this projectGross earned on this covered project
7B Gross, all workGross earned on all work that week, including non-covered jobs
8 DeductionsTax withholding, FICA, and other deductions; do not pro-rate them
9 Net paymentActual amount paid for all work during the week

Overtime in column 4

DOL's instructions say that for the Contract Work Hours and Safety Standards Act, enter hours worked on the project in excess of 40 total in the week as overtime. So if a carpenter worked 16 hours on a private job Monday and Tuesday, then 32 hours on your covered job the rest of the week, 8 of those 32 project hours are overtime.

Workers in two classifications

Use a separate line for each classification the worker performed, with the hours and rate for each. 29 CFR 5.5 allows paying each classification's rate only when payroll records accurately show the time spent in each. See how to handle dual classification.

Deductions

List each deduction for the whole week and do not split it between projects. DOL's instructions say deductions other than those allowed under 29 CFR 3.5 need prior DOL approval.

Page 2: fringe credits and the Statement of Compliance

  1. Repeat the header: project name, project or contract number, payroll number, legal business name, project location, and week-ending date.
  2. Certifying official: print the name and title of the contractor or subcontractor, or the agent who paid or supervised payment of the workers.
  3. Boxes 1, 2, 3, and 6: DOL says these always must be checked. They certify compliance with the Davis-Bacon and Related Acts requirements.
  4. Box 4, apprentices: check it if anyone was paid as an apprentice that week, list each program, mark whether it is registered with the DOL Office of Apprenticeship or a State Apprenticeship Agency, and enter the classification. If none, leave it unchecked and write N/A.
  5. Box 5, fringe benefits: check it if you take fringe credit, and complete the Hourly Credit for Fringe Benefits table: plan name, type, number, funded or unfunded, then each worker's hourly credit under each plan and their total. If you pay only cash in lieu, check the box but skip the table, since those amounts go in column 6C.
  6. Additional remarks: optional.
  7. Sign and date: include phone and email. Legally valid electronic signatures are accepted; photocopied or scanned signatures are not.

Unfunded plans (such as paid vacation paid from company funds) need prior DOL approval before you can claim credit, under 29 CFR 5.28 as referenced in the instructions. The statement does not need to be notarized, but a false statement is subject to penalties under 18 U.S.C. 1001.

Worked example: one row on page 1

Say a carpenter works 8 hours a day Monday through Friday on a covered project. The wage determination shows $34.00 base plus $12.40 fringe (illustrative). The contractor pays $34.00 an hour and contributes to a health plan with an annualized credit of $9.00 an hour, then pays the remaining $3.40 in cash.

Example WH-347 entries for one worker
ColumnEntry
1ELast four of SSN, such as 4417
2J
3Carpenter
4 and 58 ST each day, 40 total
6A$34.00 ST
6B40 x $9.00 = $360.00
6C40 x $3.40 = $136.00
7A$1,360.00 wages + $136.00 cash in lieu = $1,496.00

On page 2, Box 5 is checked and the table shows the health plan with the worker's $9.00 hourly credit. Base wages plus fringe credit plus cash in lieu equals $46.40 an hour, matching the wage determination total. How you report gross in 7A should follow DOL's annotated guide and your agency's instructions; the point is that the three pieces add up to the required rate.

WH-347 mistakes to avoid

  • Classifications that do not match the wage determination wording.
  • Full Social Security numbers on the submitted form.
  • Overtime figured on project hours only, ignoring hours on other jobs that week.
  • Fringe credit in 6B that is not annualized. See fringe benefit credits.
  • Box 4 checked with an apprentice who is not individually registered.
  • Scanned signatures, or an unsigned Statement of Compliance.

Templates and related guides

The certified payroll template mirrors the WH-347 fields. The full process, from wage determination to submission, is in how to do certified payroll step by step. For terms, see certified payroll and fringe benefits.

Smart Business Automator fills the WH-347 fields from job time records, keeps each worker's classification and fringe credit on file, and checks for missing signatures and full SSNs before a report goes out. See certified payroll automation.

Frequently asked questions

Is the WH-347 form required?

No. DOL says use of the WH-347 itself is optional, but covered contractors must still submit the same weekly payroll information with a signed Statement of Compliance. Some agencies require a specific format, so check the contract.

Can I put the full Social Security number on the WH-347?

No. DOL's instructions say to use the last four digits or another individual identifier, and that full Social Security numbers must not be included. You still keep full SSNs in your own payroll records.

Does the WH-347 need to be notarized?

No. The Statement of Compliance does not need notarization, but it must be signed, and false statements are subject to penalties under 18 U.S.C. 1001.

Can I sign the WH-347 electronically?

Yes, with a legally valid electronic signature. DOL's instructions say photocopies or scanned copies of signatures do not satisfy the requirement.

Where do I send the WH-347?

To the contracting federal agency, or to the applicant, sponsor, or owner when the agency is not a party to the contract. On subcontracts, send it to the prime contractor, who is responsible for submitting all subcontractor payrolls.

Sources

  1. U.S. Department of Labor: Instructions for Completing Form WH-347
  2. 29 CFR 5.5, Contract provisions and related matters (Cornell LII copy)
Written and edited by

Maurice Francois writes and edits construction operations guides for Smart Business Automator. More from Maurice on the Scaling Legends podcast.

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