Certified Payroll Form WH-347: Line-by-Line Instructions for GCs

If your project is federally funded, you already know certified payroll reporting is mandatory. But filling out Form WH-347 correctly — every column, every row, every week — is where most GCs run into trouble. A single wrong entry can trigger a compliance review, delay your pay app, or get you removed from the bid list.

This guide walks through every section of the WH-347 line by line, with real examples, the mistakes that trip contractors up most often, and what to know about paper versus electronic submission.

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TL;DR: Form WH-347 is the Department of Labor's standard certified payroll report required on Davis-Bacon and Related Acts (DBRA) projects; it must be submitted weekly, covers every worker on site, and includes a signed Statement of Compliance. Errors in classification or fringe benefit calculations are the top audit triggers — read our full guide to certified payroll and prevailing wage requirements before your first submission.

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What Is Form WH-347?

Form WH-347 is a two-part payroll reporting document published by the U.S. Department of Labor (DOL), Wage and Hour Division. It is the standard format for submitting certified payroll reports under the Davis-Bacon Act and Davis-Bacon Related Acts (DBRA) on federally funded or federally assisted construction contracts.

Every prime contractor and subcontractor must submit a completed WH-347 (or an equivalent format approved by the contracting agency) for each week any laborer or mechanic performs work on the project — even if only one worker was on site for one day.

The form has two parts:

• Part I (Payroll) — the spreadsheet-style grid where you enter worker details and pay calculations
• Part II (Statement of Compliance) — a signed certification that everything on Part I is accurate and complete

Both parts are required. An unsigned Part II or a Part I with blank columns will be rejected.

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Who Must File, and When

• Who: Every prime contractor and every sub at every tier working on a covered project
• When: Within 7 days after each payroll period ends (most projects use a weekly pay period)
• To whom: Submitted to the prime contractor; the prime submits the full package to the contracting federal agency

As the GC, you are responsible for collecting WH-347s from all your subs and passing them up the chain. If a sub files late or incorrectly, you are the one whose payment can be withheld. See our full guide to certified payroll and prevailing wage requirements for a full breakdown of the GC's liability chain.

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Part I: The Payroll Grid — Field by Field

The grid at the top of Part I contains header fields, and the main body is a table with multiple columns for each worker. Here's what each field requires.

Header Fields

Contractor/Subcontractor Name and Address Enter the full legal business name and address of the entity doing the work — not the GC if you're a sub, and not the sub if you're the GC filing on their behalf. Each company files its own WH-347 under its own name.

Payroll Number A sequential number starting at 1 for the first week of work on this project. Increment by 1 each week. If a week passes with no workers on site, you still submit a "non-performance" report (write "NO WORK" on the form or submit a statement), but many agencies count this as a payroll week for numbering purposes — confirm with your contracting officer.

Week Ending The last day of the pay period being reported. If your workweek runs Monday through Sunday, the week ending date is Sunday.

Project Name and Number / Location Use the exact project name and contract number from your prime contract documents. Inconsistencies here cause rejections and matching errors in agency systems.

Contract Number Your federal contract or agreement number. If you're a sub, use the prime's federal contract number (not your own subcontract number).

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Column 1 — Name and Individual Identifying Number

Enter each worker's full name. For the identifying number, the WH-347 instructions allow the last four digits of the Social Security Number (SSN) as a privacy protection — you do not need to put the full SSN on the form. If a worker has no SSN (e.g., is in the process of obtaining one), note that clearly and consult your contracting officer.

List every person who worked on the project during this pay period, including foremen and working supervisors who also perform manual labor. Office-only staff and supervisors who never swing a tool are generally excluded.

Common mistake: Omitting workers who only worked one or two days. Every worker who stepped foot on the project during the pay period must appear on the report.

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Column 2 — Withholding Exemptions

Enter the number of withholding exemptions claimed on the worker's W-4. This column is informational for audit purposes and must match your payroll records.

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Column 3 — Work Classifications

This is one of the most scrutinized columns on the form. You must assign each worker the correct DOL wage determination classification — for example:

• Carpenter
• Electrician (inside wireman)
• Laborer (common)
• Operator (crane, over 15 tons)
• Plumber/Pipefitter

The classifications and their applicable rates come from the wage determination attached to your contract. Do not invent classifications or use informal job titles like "helper" unless "helper" is a defined classification in your wage determination.

Common mistake: Classifying a skilled worker as a "laborer" to pay a lower rate. This is the #1 violation found in DOL audits and can trigger back-wage assessments plus civil money penalties of up to $31,673 per violation.

If a worker performs multiple classifications during the same day, you can list them on separate lines or use the "split classification" approach — but every hour must map to a specific classification and rate.

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Column 4 — Hours Worked (Straight Time and Overtime)

Two sub-columns: ST (straight time, up to 40 hours in a workweek) and OT (any hours over 40).

Record actual hours worked each day of the week and total them. Overtime under the Contract Work Hours and Safety Standards Act (CWHSSA) — which applies on DBRA contracts over $100,000 — is paid at 1.5× the basic rate (not including fringe benefits) for all hours over 40 in a workweek.

Common mistake: Using the project's scheduled hours instead of actual hours worked. WH-347 reports actual time, not budgeted time.

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Columns 5 and 6 — Rate of Pay

Column 5 is the hourly rate actually paid (straight time rate). Column 6 is the overtime rate, if applicable.

These must equal or exceed the rates in the applicable wage determination. If you are paying the fringe benefit portion in cash (rather than through a bona fide benefit plan), the cash fringe must be added on top of the basic rate — the total package must meet the wage determination total.

Example:

• Wage determination for Carpenter: basic rate $32.50/hr + fringe $12.75/hr = $45.25/hr total
• If you pay fringes in cash: straight time rate on WH-347 must be at least $45.25
• If you provide a bona fide benefit plan covering the full $12.75 fringe: straight time rate must be at least $32.50, and you report the benefit plan in the appropriate column

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Column 7 — Gross Amount Earned

Total gross wages for the pay period: (ST hours × ST rate) + (OT hours × OT rate). This is gross wages before any deductions.

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Column 8 — Deductions

Sub-columns for FICA, withholding taxes, and "other" deductions (health, 401k, garnishments, etc.). List each separately. The total of all deductions subtracted from gross wages equals the net wages paid (Column 9).

Column 9 — Net Wages Paid Gross minus all deductions. This should match the worker's actual paycheck amount.

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Part II: The Statement of Compliance

Part II is the certification that transforms a payroll report into a certified payroll report. It must be signed under penalty of law.

By signing, the contractor is certifying that:

1. The report is correct and complete
2. Each laborer/mechanic was paid not less than the applicable wage rate
3. Fringe benefits were provided as shown
4. Required deductions were made properly

Who can sign: An officer, owner, or authorized representative of the company. A general office employee with no authority cannot sign. If you use a payroll service to fill out the form, a company principal still needs to review and sign.

Common mistake: Dating the signature incorrectly. The Statement of Compliance must be dated the same week the payroll is submitted, not backdated to the pay period end date.

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Common WH-347 Mistakes That Cause Problems

Mistake	Consequence
Wrong worker classification	Back wages owed + penalties
Missing workers (even 1-day workers)	Non-compliance finding, possible debarment
Unsigned/undated Statement of Compliance	Submission rejected as incomplete
Wrong overtime calculation (using project hours, not 40-hr workweek)	Wage shortfall
Fringe benefits not meeting wage determination total	Back wages owed
Payroll number gaps or restarts	Triggers manual review
Using informal job titles not in the wage determination	Misclassification finding

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Paper vs. Electronic Submission

Paper (Standard WH-347)

The DOL provides Form WH-347 as a fillable PDF available at the DOL website. You print, complete, sign, and submit to the contracting agency. Some agencies still require paper originals.

Electronic Submission

Many agencies and owners now require or prefer electronic submission, typically through:

• LCPtracker — common on state transportation and public works projects
• DIR's eCPR system — required in California for public works
• e-Payroll portals on specific agency platforms (USACE, HUD, transit authorities)

Check your contract documents for the required submission method. Some systems generate a WH-347-equivalent report rather than the exact DOL form — this is acceptable as long as all required data elements are included.

Important: Even when submitting electronically, Part II (the Statement of Compliance) must still be certified. Most electronic systems have a checkbox or digital signature that satisfies this requirement, but confirm with your contracting officer before assuming.

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How the GC Handles Sub WH-347s

As prime contractor, your obligation doesn't stop with your own payroll. You must:

1. Collect WH-347s from every sub (and their subs) each week
2. Review them for obvious errors before forwarding
3. Compile the full package and submit to the federal agency

If a sub submits incorrectly classified workers, you may be held jointly liable for the wage shortfall. Build a collection deadline into your subcontracts — typically 3 business days after week end — so you have time to spot-check before the 7-day submission deadline.

Tools like PaperBoss let you request, track, and store WH-347s alongside COIs, W-9s, and lien waivers in one place, so you're not chasing subs via email the night before a deadline.

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Retention Requirements

You must retain payroll records — including WH-347s and supporting records — for 3 years after the project closes. This applies to both primes and subs. Supporting records include time cards, work orders, wage determination copies, and benefit plan documentation.

DOL can audit up to 3 years back, and contracting agencies can request records at any time during the project.

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Frequently Asked Questions

Do I need to file a WH-347 if no one worked on the project that week?

Yes. Most contracting agencies require a "no work" or "non-performance" report for any week within the project period when no laborers or mechanics were on site. Check your contract requirements — failure to submit these placeholder reports creates gaps in your payroll number sequence and can trigger a compliance inquiry.

What happens if I submit a WH-347 late?

Late submission can result in withholding of contract payments until all delinquent payrolls are current. On repeat violations, the DOL can recommend the contractor for debarment from federally funded projects for up to 3 years.

Can I use my regular payroll software's report instead of the DOL form?

Yes, as long as the report contains all the data elements required by WH-347 and is accompanied by a signed Statement of Compliance. Many payroll systems (QuickBooks, ADP, Sage) offer certified payroll reports. Confirm with your contracting officer that the format is acceptable before your first submission.

How do I handle a worker who is both an owner and performs manual labor on site?

Owner-operators who perform physical construction work are generally subject to prevailing wage requirements and must appear on the WH-347. The exemption for "bona fide executives" is narrow. If you're unsure, get written guidance from your contracting officer before the project starts.

What is the penalty for falsifying a WH-347?

Knowingly falsifying a certified payroll report (including the Statement of Compliance) is a federal crime under 18 U.S.C. § 1001, punishable by fines and up to 5 years imprisonment. Civil penalties under DBRA can reach $31,673 per violation. This is not a form you guess at.

How does fringe benefit credit work on WH-347?

If you provide fringe benefits through a bona fide benefit plan (health, pension, vacation), the cost of those benefits per hour worked can be credited toward the fringe portion of the wage determination. The value of benefits paid per hour must equal or exceed the fringe rate in the wage determination. Cash fringe payments are added to the basic rate in the pay columns. Document everything — the DOL will ask for plan documents and contribution statements in an audit.

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Start Here If This Is Your First Certified Payroll Project

If you're new to Davis-Bacon or about to start your first federal project, spend time with the wage determination attached to your contract before you hire a single worker. Every classification your crew touches should map to a line in that document.

For a broader view of what triggers audits, how wage determinations are set, and the full compliance cycle from project start to closeout, read our complete guide to certified payroll and prevailing wage requirements.

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