Certified payroll
How to Fill Out the WH-347 Certified Payroll Form
A section-by-section walkthrough of the Department of Labor's revised WH-347, plus the mistakes that get certified payrolls kicked back.
If you work on a project covered by the Davis-Bacon Act or a related law, you have to submit a certified payroll every week showing what each worker was paid. The U.S. Department of Labor's Form WH-347 is the standard way to do it. Using that exact form is optional; you can submit the same information in another format or through your project's online reporting system. But every report has to contain everything the WH-347 asks for, so it's the right checklist either way.
Use the revised form. The Department of Labor released a revised WH-347 in January 2025. The prior version's approval ran through September 30, 2026, so if you use the DOL's form, use the revised one.
Before you start
- The wage determination. Every covered contract includes one. It lists each job classification and its required hourly rate and fringe benefit amount. Your classifications on the WH-347 must match it.
- Daily time records for every worker on the project, showing the hours in each classification.
- Your payroll register for the week: rates, gross pay, deductions, and net pay.
- Fringe benefit details: what you contribute to plans per hour, and any fringe paid in cash.
- Apprentice registrations for anyone you report as an apprentice.
Step 1: Project and payroll information
The header identifies the report. Fill in:
- Your business name and address, and whether you're the prime contractor or a subcontractor
- Project name and location, and the project or contract number
- The wage determination number that applies to the contract
- The payroll number (number them in order, starting with 1 for your first week on the job) and the week-ending date
Step 2: Worker information and classification
List each worker who performed work on the project that week. The revised form splits worker identification into separate fields and adds a worker entry number, plus checkboxes to mark each person as a journeyworker or a registered apprentice.
The classification is where most problems start. It has to describe the work the person actually did and match a classification on the wage determination, such as "Carpenter" or "Laborer, Common." If a worker did two kinds of work in the week, report the hours under each classification. If the work doesn't fit any classification on the determination, the contracting agency has to approve an added one through a conformance request on Form SF-1444 before you can pay and report it.
Step 3: Hours worked
Enter the hours worked each day of the week, with straight-time and overtime hours on separate lines, and the weekly total. On the revised form the straight-time and overtime rows trade places compared with the old version, so double-check you're entering hours on the right line.
Overtime on covered projects follows two laws at once. The Fair Labor Standards Act requires time and a half over 40 hours in a workweek, and on contracts over $100,000 the Contract Work Hours and Safety Standards Act requires the same for laborers and mechanics. Overtime is figured on the basic hourly rate; the fringe benefit amount isn't multiplied. More on overtime for construction crews.
Step 4: Rates, gross pay, fringe benefits, and deductions
- Rate of pay: the basic hourly rate you paid, which must be at least the wage determination rate for that classification.
- Gross wages: what the worker earned on this project, and what they earned for all work that week.
- Fringe benefits: the revised form has fields for the total fringe credit you're claiming and for any amount paid in cash instead of benefits. You can meet the fringe requirement by contributing to bona fide benefit plans, by paying the fringe amount in cash on top of the rate, or a combination.
- Deductions and net pay: taxes and any other deductions, then net wages paid.
Example
A wage determination lists Carpenter at $30.00 an hour plus $10.00 fringe. A carpenter works 40 hours. If you contribute $6.00 an hour to a health plan, you owe at least $4.00 more per hour, either to a plan or in cash, so the worker receives the full $40.00 package for every hour worked.
Step 5: The Statement of Compliance
Page 2 is a signed statement that the payroll is correct and complete, that each worker was paid at least the required wages and fringe benefits, and that apprentices are properly registered. It's signed by you or the agent who paid or supervised the payment of the workers. A false statement is a federal offense under 18 U.S.C. § 1001, so don't sign a report you haven't checked.
Mark how fringe benefits were paid (to plans, in cash, or both), and use the remarks section to explain anything unusual, such as a corrected payroll.
Step 6: Submit it and keep it
- Submit a certified payroll for every week contract work is performed, on the schedule your contract or the prime contractor sets. Many projects also ask for a "no work performed" report for weeks you weren't on site.
- Subcontractors usually submit to the prime contractor, who forwards them to the agency. Many projects use an online system instead of paper.
- Keep payroll records for at least three years after all work on the prime contract is complete.
Mistakes that get certified payrolls rejected
- A classification that doesn't match the wage determination, or a made-up title like "helper"
- A basic rate plus fringe that falls short of the required package
- Overtime figured on the rate plus fringe, or on the wrong rate
- Apprentices who aren't individually registered, or more apprentices on site than the ratio allows on a given day
- Missing weeks, or a payroll number sequence with gaps
- An unsigned or incomplete Statement of Compliance
Not sure whether your project is covered at all? See when certified payroll applies and prevailing wage in Arizona.
WH-347 questions
Is the WH-347 form required?
Using the WH-347 itself is optional, but submitting weekly certified payroll with all the information the form asks for is required on Davis-Bacon covered projects. You can use the DOL form, another format with the same information, or your project's online reporting system.
Which version of the WH-347 should I use?
The revised version the Department of Labor released in January 2025. The prior version's approval ran through September 30, 2026.
Who signs the certified payroll?
The contractor or subcontractor, or their agent who paid or supervised the payment of the workers. The signature certifies the payroll is correct and complete, and a false statement is a federal offense.
How long do I keep certified payroll records?
At least three years after all the work on the prime contract is completed.
Is overtime figured on the fringe benefit amount?
No. On Davis-Bacon projects, time and a half is figured on the basic hourly rate. The fringe benefit amount is paid at straight time for every hour worked.
Hand off your certified payroll
We'll match you with a payroll or PEO provider that prepares WH-347s weekly and keeps them in line with the wage determination. Free quote, no obligation. Use the quote form