Certified Payroll WH-347 Form: What Construction Payroll Teams Need to Get Right

Why the WH-347 Form Directly Impacts Construction Payroll Teams

The certified payroll WH-347 form is the weekly compliance report that confirms workers on federally funded construction projects are paid correctly under prevailing wage laws. For payroll teams, mistakes on this form can lead to delayed payments, wage restitution, audits, and disqualification from future public work.

This guide walks you through the revised WH-347 form, as this form touches payroll accuracy, fringe benefit reporting, worker classification, and project closeout timing. Understanding how to complete it correctly is not optional for contractors performing certified payroll work.

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What Is the Certified Payroll WH-347 Form?

The WH-347 is a standardized certified payroll report issued by the U.S. Department of Labor for contractors and subcontractors working on federally funded or federally assisted construction projects.

Each weekly submission certifies that:

• Workers were paid the correct prevailing wage
• Classifications match the work performed
• Fringe benefits were paid correctly
• Payroll records are complete and truthful

By signing the Statement of Compliance, the contractor legally attests that all information is accurate.

The updated form is available as a non-fillable PDF on the U.S. Department of Labor (DOL) website, with a fillable version and an in-depth guide from the DOL can be found here.

Why the WH-347 Form Matters for Construction Payroll Teams

Certified payroll reporting connects directly to several high-risk areas for payroll and compliance teams:

• Prevailing wage enforcement
• Fringe benefit tracking
• Worker classification accuracy
• Project closeout and payment release
• Audit exposure and penalties

Errors on a WH-347 can trigger wage restitution, contract withholding, or agency audits. Repeated issues can impact eligibility for future public projects.

Common WH-347 Mistakes That Create Compliance Risk

Payroll teams most often run into trouble due to:

• Misclassified workers
• Incorrect fringe calculations
• Missing apprentice documentation
• Inconsistent hours between timecards and payroll
• Unsigned or incomplete Statements of Compliance

These issues often repeat week after week, compounding exposure during audits.

How to Complete the Revised WH-347 Form

This section walks through how to complete the revised WH-347 form accurately, from payroll setup through certification.

Step-by-Step Guide to Completing the WH-347:

Step 1: Collect Accurate Employee and Job Data

You will need:

• Full employee names and identifying numbers
• Correct job classifications
• Project and contract details
• Daily and weekly hours worked

Job classifications must align with the applicable wage determination.

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Step 2: Enter Hours and Rates Precisely

Report:

• Straight-time and overtime hours separately
• Base hourly wage
• Fringe benefit amounts paid or contributed

Fringes must reflect how they are actually paid, whether in cash or through benefit plans.

Step 3: Verify Wage Determinations

Confirm that:

• Wage rates match the project’s posted determination
• Classifications are not combined incorrectly
• Apprentices or trainees are properly registered

Using the wrong classification is one of the most common compliance failures.

Step 4: Complete the Statement of Compliance

This section confirms that:

• Payroll records are correct
• Workers were paid at least the prevailing wage
• Fringe benefits were handled properly

An authorized company representative must sign this certification.

Step 5: Submit and Retain Records

Certified payroll reports must be:

• Submitted weekly
• Retained for at least three years
• Available for inspection if requested

Late or missing reports can delay payments or trigger enforcement actions.

WH-347 Form Page One: Payroll Details

The first line of the report includes information about your company and the project:

• Company name and address
• Contractor or subcontractor status
• Payroll number starting with “1” and increasing weekly
• Week ending date
• Project name, number, and location

Columns 1–9 capture payroll data and must match payroll records exactly.

WH-347 Columns 1-9 – Certified Payroll

Columns 1-9 are for entering payroll data from your reporting week. Ensure the data matches your payroll records exactly, as you may be asked to supply pay stub backups later to verify accuracy.

Essential Project and Contractor Information

• Submission of Final DBRA Certified Payroll Form Checkbox: Check this box only if this is the final payroll submission for the project.
• Prime Contractor/Subcontractor Checkbox: Indicate whether you are the Prime Contractor or a Subcontractor on the project.
• Project Details: Include the project name, project number, location, certified payroll number, wage determination number, and week ending date.
• Prime Contractor/Subcontractor Information: Provide the business name and address.

Worker Information (Columns 1A-1E)

• Worker Entry No.: Assign a sequential number to each worker.
• Worker’s Full Name: Record the last name, first name, and middle initial of each employee.
• Worker Identifying Number: Enter a unique identifier for each worker, such as the last four digits of their Social Security Number or an employee ID number.

Classification and Hours Worked (Columns 2–5)

• Journey worker or registered apprentice designation
• Labor classification per wage determination
• Daily and weekly straight-time and overtime hours

Wage and Benefit Details (Columns 6A-6C)

• Hourly Wage Rate Paid for ST & OT: Enter the actual hourly rates paid for straight time and overtime.
• Total Fringe Benefit Credit: Document the total gross fringe benefit credit amount. This should reflect the total dollar value of fringe benefits provided based on hours worked. [Example: If the hourly fringe credit is $15 and the worker worked 8 hours, the total credit would be $120.]
• Payment in Lieu of Fringe Benefits: Record the total cash amount paid directly to a worker instead of providing fringe benefits.

Gross and Net Pay (Columns 7-9)

• Gross Amount Earned: Calculate the total earnings for hours worked on a federal or federally assisted project.
• Gross Amount Earned for ALL WORK: Include earnings from all projects worked on during the week.
• Deductions for ALL WORK: Provide a breakdown of all deductions, including federal and state taxes, FICA contributions, and other deductions.
• Net Pay to Worker for ALL WORK: Enter the final take-home pay after all deductions.

WH-347 Page 2: Project Details and Compliance Certification

Project Information

• Project Name: Enter the official name of the project.
• Number or Project Contract No.: Include the specific contract or project number.
• Payroll No.: Assign a sequential number for each weekly payroll submission.
• Prime Contractor’s/Subcontractor’s Business Name: Provide the full legal name of the submitting entity.
• Project Location: Specify the location of the project.
• Week Ending Date: Enter the final day of the payroll period being reported.
• Certifying Official’s Name and Title: Print the name and official title of the person certifying the payroll.
  

Statement of Compliance

The contractor or subcontractor certifies:

• Payroll data is accurate and complete
• Workers were properly classified and paid
• Records are maintained and available for review
  

Apprenticeship Program Certification

If apprentices are used:

• They must be registered in an approved program
• Program details and classifications must be listed

Hourly Credit for Fringe Benefits Section

This section reports fringe benefits contributed to bona fide plans:

• Do not include cash payments
• List benefit type, plan name, hourly credit, and total credit
• Certify compliance with labor laws

Signing Off & Additional Remarks

The certifying official must:

• Sign and date the form
• Provide a phone number and email address
• Use remarks to explain unusual circumstances if needed

Falsifying certified payroll can result in civil or criminal penalties and disqualification from future federally funded projects.

No Work Non-Performance Report

Even if no work is performed during a week, a certified payroll submission is typically required. Some agencies accept zero-hour WH-347 forms, while others require a formal Statement of Non-Performance.

Practical Tips for Payroll and Back-Office Teams

• Review wage determinations before the first payroll runs
• Train field supervisors on classification accuracy
• Reconcile time tracking weekly
• Store certified payroll records centrally
• Audit WH-347 submissions periodically

Strong internal checks reduce risk and rework later.

How to Simplify WH-347 Reporting with Software

Completing certified payroll reports manually can be time-consuming and error-prone. Payroll software like eBacon automates the process, ensuring accuracy and compliance. Key benefits include:

• Automated Data Entry – Reduces errors and speeds up reporting.
• Fringe Benefit Tracking – Helps ensure compliance with the new requirements.
• Seamless Submissions – Direct integration with government reporting systems.

eBacon’s latest update incorporates the WH-347 form changes, making it easier than ever for payroll managers and accountants to stay compliant. The updated form is fully integrated into our system, ensuring a seamless transition.

See how eBacon simplifies certified payroll reporting. Book a quick demo.

Frequently Asked Questions About the WH-347 Form

How often do I need to submit a WH-347 form?

The WH-347 must be submitted weekly for each project, even if no work was performed during that week.

Does the WH-347 apply to state and local projects?

Some states require certified payroll reports similar to the WH-347. Requirements vary by jurisdiction.

What happens if I submit incorrect certified payroll?

Errors can result in wage restitution, withheld payments, audits, or penalties depending on severity.

Who enforces WH-347 compliance?

Federal certified payroll is enforced by the U.S. Department of Labor and contracting agencies overseeing the project.

The material presented here is educational in nature and is not intended to be, nor should be relied upon, as legal or financial advice. Please consult with an attorney or financial professional for advice.