How to Fill Out Form WH-347: The Ultimate Certified Payroll Compliance Guide
Navigating government compliance on federal and state-funded construction projects can feel daunting. Under the Davis-Bacon Act and many state prevailing wage laws, contractors and subcontractors on covered projects must submit certified weekly payroll records, and Form WH-347 is a common way to do it. A single math error, a misclassified worker, or a missed filing can lead to withheld payments, penalties, or an audit.
📋 What is Form WH-347?
Form WH-347 is a weekly payroll report published by the U.S. Department of Labor (DOL) for contractors on covered public works projects. Using it is optional: you may use your own payroll form as long as it contains the same information. It records each worker's daily hours, pay rates, gross pay, and deductions, and the statement of compliance certifies that wages and fringe benefits were paid correctly.
⏳ Timely Filing Rules
Certified payrolls are generally submitted every week while work is performed, typically within seven days after the regular payment date of the payroll period. Your contract or agency may set its own deadline or require an online portal, so confirm yours. Late or missing payrolls can lead to withheld payments.
Step-by-Step Instructions for Form WH-347 Fields
To satisfy audit requirements, make sure each of these fields is filled in carefully:
- Contractor / Subcontractor Details: Enter your full legal business name and official address. Many agencies also want to know whether you are the prime contractor or a subcontractor.
- Project or Contract Number: Enter the project or contract number provided by the hiring agency or prime contractor. A missing number can cause the payroll to be rejected.
- Employee Personal Identifiers: Enter the full name and only the last 4 digits of the Social Security Number (SSN) for every worker. Full SSNs should not be included, for privacy reasons.
- Work Classification: State the worker's classification (for example, Journeyman Electrician, Laborer, or registered Apprentice). It must match a classification in your project's wage determination.
- Rate of Pay, Gross, and Deductions: Record the hourly rate (including any cash paid in lieu of fringe benefits), gross pay, each deduction, and net pay for the week.
Understanding Daily Math & Overtime Rules
Overtime is one of the most common sources of payroll errors. Under the Contract Work Hours and Safety Standards Act (CWHSSA), hours worked over 40 in a workweek must be paid at no less than 1.5 times the basic rate of pay. Some states, contracts, and union agreements also require daily overtime (for example, hours over 8 in a day), so check the rules for your project.
⚠️ Audit Tip: Show daily hours for each worker and calculate straight time and overtime separately. Doing this by hand for 20 or more workers often leads to rounding and addition mistakes. The calculator above does the arithmetic and runs a checklist for you, but you are still responsible for reviewing every figure before you sign.
Frequently Asked Questions (FAQ)
1. What happens if we don't have any work during a specific week?
Rules vary by agency, and many require a "No Work" payroll. If yours does, increment the payroll number, write "No Work" across the employee rows, sign the statement of compliance, and submit it on time. Ask your contracting officer whether it is required for your project.
2. How long are we required to keep our certified payroll records?
At least three years after the work on the contract is completed, under the Davis-Bacon contract clauses. Some states and agencies require longer, so check your contract.
3. Is Form WH-347 required?
No. You may use your own payroll form if it contains the same information, but the statement of compliance is still required. Some agencies require their own form or an online portal, so confirm before you submit.
This guide is general information, not legal advice. Always verify requirements with your contracting officer or prime contractor. Read the full notice.