How to Fill Out the WH-347 Form, Step by Step

What the WH-347 form is

On a covered job, you must submit a certified payroll for each week in which covered work is performed [29 CFR 5.5(a)(3)(ii)(A)]. The law behind it, the Copeland Act, requires a weekly statement of the wages paid to each employee [40 U.S.C. 3145].

You may use Optional Form WH-347 "or in any other format desired" [29 CFR 5.5(a)(3)(ii)(B)]. Either way, the Statement of Compliance must be the WH-347's or one with identical wording [29 CFR 3.3(b)].

As of November 2026, the current certified payroll form is marked "Rev. January 2025," OMB No. 1235-0008, and it expires 01/31/2028 [DOL WHD: Form WH-347 (Rev. January 2025)]. The Wage and Hour Division's WH-347 page has the form, the instructions, and an online fillable version [DOL WHD: Form WH-347 instructions].

Page 1 holds project details and one or more rows per worker, in columns (1A) through (9). Page 2 holds the Statement of Compliance: six check boxes, an apprenticeship section, a fringe benefit table by plan, and the signature block [DOL WHD: Form WH-347 (Rev. January 2025)].

Before you start

Have these ready for the workweek:

1. Your subcontract and its wage determination(s). Subcontracts must include the applicable wage determination [29 CFR 5.5(a)(6)], and once it is in a contract, it generally applies for the life of that contract [29 CFR 1.6(a)(1)].
2. Daily time records by classification. You can pay a worker different rates for different kinds of work only if your records show the time spent in each [29 CFR 5.5(a)(1)(i)].
3. Fringe plan details: each plan's name, type, and number, and the hourly credit per worker [DOL WHD: Form WH-347 instructions].

Page 1, top: project and payroll details

Header fields [DOL WHD: Form WH-347 instructions]:

• Submission of Final DBRA Certified Payroll Form: check only for the final week of work on the project.
• Prime Contractor or Subcontractor: check the box for your role.
• Project Name and Project No. or Contract No.: use the agency's number, if any.
• Certified Payroll No.: number your weekly payrolls for the project in order, starting with "1."
• Business Name and Business Address: your legal business name and full address.
• Project Location: the full project address. If there is none, describe the location, with at least the county or counties and the state.
• Wage Determination No.: every wage determination number and revision number in the contract that applied to work this week.
• Week Ending Date: the last day of the workweek.

Page 1, worker rows: columns (1A) to (9)

Columns (1A) to (1E): who the worker is

• (1A) Worker entry no.: number workers 1, 2, 3, and so on. If a worker did more than one classification this week, use a row for each and repeat the same entry number [DOL WHD: Form WH-347 instructions].
• (1B) to (1D): last name, first name, middle initial.
• (1E) Worker identifying no.: an individual number, such as the last four digits of the Social Security number. Full Social Security numbers must not go on weekly transmittals [29 CFR 5.5(a)(3)(ii)(B)]. Keep the full number, address, phone, and email in your own records and provide them on request [29 CFR 5.5(a)(3)(iv)(C)].

Column (2): J or RA

Enter "J" for a journeyworker or "RA" for a registered apprentice, plus the apprentice's level of progression [DOL WHD: Form WH-347 instructions]. Use RA only for someone individually registered in a registered apprenticeship program, with a narrow exception for the first 90 days of probation [29 CFR 5.5(a)(4)(i)(A)]. A worker paid an apprentice rate who is not registered, or is over the allowed ratio, must get the full rate for the work done [29 CFR 5.5(a)(4)(i)(C)].

Column (3): labor classification

List the classification for the work actually performed, using the classifications in the wage determination in your contract [DOL WHD: Form WH-347 instructions].

If no classification fits, contact the contracting officer or agency representative right away [DOL WHD: Form WH-347 instructions]. The contracting officer must have one added through conformance [29 CFR 5.5(a)(1)(iii)(A)].

Columns (4) and (5): hours

• (4) Hours worked each day: above the first row, enter the first letter of each day of your workweek and its date. For each worker, enter hours on this project as straight time (ST) and overtime (OT) [DOL WHD: Form WH-347 instructions].
• Overtime: on contracts covered by the Contract Work Hours and Safety Standards Act (CWHSSA), hours over 40 in the week are overtime, counting hours on and off the site of the work [DOL WHD: Form WH-347 instructions]. As of November 2026, the CWHSSA clauses apply to contracts over $100,000 [29 CFR 5.5(b)], and overtime is at least 1.5 times the basic rate of pay [29 CFR 5.5(b)(1)].
• (5) Total hours: the total of column (4) [DOL WHD: Form WH-347 instructions].

Columns (6A) to (6C): rates and fringe benefits

• (6A) Hourly wage rate paid: the rate you actually paid for straight time (top row) and overtime (bottom row). If you paid above the wage determination rate, show the actual rate. Leave out cash paid in lieu of fringe benefits [DOL WHD: Form WH-347 instructions].
• (6B) Total fringe benefit credit: your contributions to, or reasonably anticipated costs of, bona fide fringe benefit plans that you count toward the fringe rate. It should equal total hours times that worker's "Total Hourly Credit" on page 2 [DOL WHD: Form WH-347 instructions].
• (6C) Payment in lieu of fringe benefits: total hours times the hourly cash paid instead of fringe benefits [DOL WHD: Form WH-347 instructions].

Our guide to Davis-Bacon fringe benefits covers plans, cash in lieu, and annualization.

Columns (7A) to (9): pay and deductions

• (7A) Gross amount earned: the worker's gross for the week for hours on this project [DOL WHD: Form WH-347 instructions].
• (7B) Gross amount earned for all work: total gross for all work that week, including jobs not covered by Davis-Bacon [DOL WHD: Form WH-347 instructions].
• (8) Deductions for all work: deductions from the (7B) total, split into tax withholdings, FICA, other, and total. If "Other" combines several deductions, attach an addendum itemizing them. Don't prorate deductions across jobs [DOL WHD: Form WH-347 instructions].
• (9) Net pay for all work: the actual amount paid to the worker for all projects that week [DOL WHD: Form WH-347 instructions].

Deductions listed in 29 CFR 3.5, such as taxes required by law, need no DOL approval [29 CFR 3.5]. Any other deduction needs the Secretary of Labor's permission first [29 CFR 3.6].

Worked example: one worker, one week (fictional)

All names and numbers are made up. Assume the contract is over $100,000, so CWHSSA overtime applies.

• Wage determination, Carpenter: basic hourly rate $30.00, fringe $11.00.
• A journeyworker works 8 hours a day Monday to Friday and 4 hours Saturday: 40 ST and 4 OT.
• You pay into a health plan (hourly credit $7.25) and a pension plan ($2.50). Total hourly credit: $7.25 + $2.50 = $9.75.
• Fringe still owed per hour: $11.00 − $9.75 = $1.25, paid in cash.

Wages are 40 × $30.00 = $1,200.00 plus 4 × $45.00 = $180.00, or $1,380.00. With $55.00 cash in lieu, the worker receives $1,435.00. The $429.00 in (6B) goes to the plans.

Overtime is figured on the $30.00 basic rate only, because fringe amounts are left out of the overtime rate [29 CFR 5.32(a)]. Fringe is owed for every hour, but you do not pay half-time on cash in lieu of fringe [DOL WHD: Fact Sheet #66E]. The instructions don't say whether cash in lieu belongs inside (7A), so ask your agency if unsure.

On page 2, you would check box 5 and list both plans, with $7.25 and $2.50 as this worker's credits and $9.75 as the total [DOL WHD: Form WH-347 instructions].

Page 2: the Statement of Compliance

Who signs. The contractor or subcontractor, or its agent who pays or supervises the payment of the workers [29 CFR 5.5(a)(3)(ii)(C)].

The six boxes certify, in order, that [DOL WHD: Form WH-347 (Rev. January 2025)]:

1. The payroll is correct and complete, and the wage and fringe rates paid are not less than those required for the work actually performed.
2. All regular payrolls and basic records are complete and accurate and will be made available on request.
3. The classifications reported are the work each worker actually performed.
4. Any workers paid as apprentices are duly registered.
5. Fringe benefits have been paid in cash and/or to bona fide fringe benefit plans, funds, or programs.
6. All workers received full weekly wages, with no rebates or deductions other than those allowed by 29 CFR part 3.

Boxes 1, 2, 3, and 6 must always be checked. If no apprentices worked, leave box 4 unchecked and enter "N/A" under Apprenticeship Program Name [DOL WHD: Form WH-347 instructions].

The fringe benefit table. If you claim plan credit, check box 5 and complete "Hourly Credit for Fringe Benefits": each worker's entry number and name, each plan's name, type, and number, funded or unfunded, the hourly credit per worker, and the total hourly credit. Paying fringe only in cash? Check box 5, leave the table blank, and use (6C). More than six plans need an addendum [DOL WHD: Form WH-347 instructions]. An unfunded plan counts only after you request and receive the Secretary of Labor's approval [29 CFR 5.28(b)(5)].

Signature. Use an original handwritten signature or a legally valid electronic signature [29 CFR 5.5(a)(3)(ii)(E)]. Photocopied or scanned signatures don't count. Add the signer's name, title, phone, email, and the date [DOL WHD: Form WH-347 instructions]. Falsifying the certifications can lead to civil or criminal prosecution [29 CFR 5.5(a)(3)(ii)(F)].

Send it and keep a copy

Send it to the federal agency if it is a party to the contract, or else to the applicant, sponsor, or owner that keeps the records. The prime contractor is responsible for getting all subcontractors' payrolls submitted [29 CFR 5.5(a)(3)(ii)(A)]. Deliver each one within 7 days after the regular payment date [29 CFR 3.4(a)]. As of November 2026, keep certified payrolls for 3 years after all work on the prime contract is completed [29 CFR 5.5(a)(3)(ii)(G)]. More in what is certified payroll.

Common mistakes

• Full Social Security numbers in (1E). Use the last four digits or another individual number [29 CFR 5.5(a)(3)(ii)(B)].
• One row for a worker who did two kinds of work. Without an accurate split of hours, the worker must be paid the highest applicable rate for all hours [DOL WHD: Form WH-347 instructions].
• Cash in lieu inside (6A). It belongs in (6C) [DOL WHD: Form WH-347 instructions].
• A (6B) total that doesn't match page 2. It should equal hours times the total hourly credit [DOL WHD: Form WH-347 instructions].
• A scanned signature. Sign by hand or with a legally valid electronic signature [29 CFR 5.5(a)(3)(ii)(E)].

FAQ

Is the WH-347 form required?

No. It is optional, and any format that contains all the required information is allowed [29 CFR 5.5(a)(3)(ii)(B)]. The Statement of Compliance must be the WH-347's or one with identical wording [29 CFR 3.3(b)].

What if my worker's job is not on the wage determination?

Contact the contracting officer or agency representative right away [DOL WHD: Form WH-347 instructions]. The classification must be added through conformance [29 CFR 5.5(a)(1)(iii)(A)], and its rate is owed from the first day of work in that classification [29 CFR 5.5(a)(1)(iii)(E)].

Can I sign the WH-347 electronically?

Yes, with a legally valid electronic signature [29 CFR 5.5(a)(3)(ii)(E)]. A photocopy or scan of a handwritten signature does not count [DOL WHD: Form WH-347 instructions].

My worker also worked a private job this week. What do I enter?

Put this project's gross in (7A) and the gross for all work in (7B). Deductions in (8) come from the (7B) total, and (9) is the net paid for all work [DOL WHD: Form WH-347 instructions].