If you manage payroll for a construction company working on federally funded projects, you’re likely familiar with the Davis-Bacon Act and the certified payroll reporting requirements that come with it. The WH-347 form is a crucial document for proving compliance with prevailing wage laws. However, significant changes to the WH-347 form take effect in 2025, and it’s essential to understand how to navigate these updates correctly.

This guide walks you through the revised WH-347 form, explaining the new fields and clarifications while ensuring you remain compliant. Whether you’re a payroll manager, accountant, or contractor, this comprehensive breakdown will help you efficiently complete and submit certified payroll reports.

Understanding the 2025 WH-347 Updates

On January 6, 2025, the Office of Management and Budget (OMB) approved changes to the WH-347 form after an extensive review process. These updates aim to enhance clarity, simplify reporting, and ensure accurate representation of prevailing wages and fringe benefits.

The updated form is available as a non-fillable PDF on the U.S. Department of Labor (DOL) website, with a fillable version expected soon. Training videos will also be released to assist contractors and payroll professionals. There is also an in-depth guide from the DOL here.

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

Understanding the WH-347 Form

The WH-347 form is a certified payroll report required for federal projects exceeding $2,000 under the Davis-Bacon Act. It ensures compliance with prevailing wage standards, paying workers fairly, and keeping projects on track. The Department of Labor (DOL) recently released a revised WH-347 form, effective January 2025, and will remain valid until January 31, 2028, with updates designed to streamline processes and improve compliance tracking. While the previous form (officially expiring 9/30/2026) can be used temporarily, the DOL encourages the industry to switch to the new form as soon as possible.

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WH-347-guide

Key Changes in the 2025 WH-347 Form

The 2025 revision introduces important updates designed to streamline the process and enhance clarity:

  • Improved Data Entry Guidelines: Adjustments to ensure specific fields are completed accurately.
  • Fringe Benefit Reporting: Expanded details to increase transparency.
  • Apprenticeship Program Verification: Additional documentation is required to confirm participation.
  • Easier-to-Follow Instructions: Reworded for greater user-friendliness.
  • Refreshed Design: A modernized layout for improved readability.

Steps for Prevailing Wage Compliance

Before diving into the form itself, it’s crucial to set up your prevailing wage jobs correctly. This deliberate approach ensures compliance and establishes a systematic foundation for future reporting endeavors. Here are the steps:

  1. Designate the Job: Determine if the job is state or federal prevailing.
  2. Choose the Location: Specify the city/county where the work is being performed.
  3. Add Project Details: Include the project number and location.
  4. Start Date: Note the start date when site work begins.
  5. Attach Wage Decision: Attach the current wage decision to the job.
  6. Identify Tasks: Identify the tasks your employees will work on.
  7. Map Pay Rates: Map pay rates for those classifications according to the assigned wage determination.

Certified Payroll Reporting

Once you’ve set up your PW jobs, you can proceed to pay your employees. Ideally, time is tracked via a system that’s simple for employees to clock in/out and choose the exact job and task. Utilize smart construction payroll software designed to separate PW from private jobs and ensure current wage and fringe requirements are met according to the Davis-Bacon Act. This includes any overtime, shift differentials, deductions allowed by law, or other requirements unique to the particular job.

WH-347 Form Page One
WH 347 Form Page One

How to Complete the Revised WH-347 Form

After processing and posting payroll, you’re ready to create certified payroll reports to submit to the contracting authority. Here’s a detailed breakdown of how to fill out the revised WH-347 form:

WH-347 First Line – Certified Payroll

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

  • Company Information: Enter your company name, contractor or subcontractor, and address.
  • Payroll Number: Begin with “1” for your first project payroll and increase sequentially each week.
  • Week Ending: Enter the last date of the payroll week you’re reporting.
  • Project and Location: Provide the job site information.
  • Project Number: Enter the number assigned by the contracting agency.

WH-347 Columns 1-9 – Certified Payroll

Wh-347 Form first section
Wh 347 Form first section

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 (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.
Wh-347 Form items 5 to 9
Wh 347 Form items 6 to 9

Classification and Hours Worked (2-5)

  • Journey worker or Registered Apprentice: Identify whether each worker is a Journey worker (J) or a Registered Apprentice (RA).
  • Labor Classification: Specify the worker’s job role according to the wage determination document.
  • Hours Worked Each Day & Total for the Week: Record daily hours worked, split into straight time (ST) and overtime (OT), and total hours for the week.

Wage and Benefit Details (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 (7A-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 Form Page Two
WH 347 Form Page Two

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.
Wh-347 Form Statement of Compliance
Wh 347 Form Statement of Compliance

Statement of Compliance

The contractor or subcontractor certifies the following:

  • Accuracy of Payroll Information: The payroll information submitted is complete and accurate.
  • Record Maintenance: All payroll records are accurate, organized, and ready for inspection.
  • Proper Classification of Work: Workers have been classified correctly and paid for the work they performed.
Wh-347 Form Apprenticeship Program Certification
Wh 347 Form Apprenticeship Program Certification

Apprenticeship Program Certification

If your project includes apprentices, ensure they are part of an approved program and are being treated fairly. Confirm the following:

  • Registered Apprenticeship Programs: Apprentices must be registered in a legitimate apprenticeship program approved by the Department of Labor’s Office of Apprenticeship (OA) or a State Apprenticeship Agency (SAA).
  • Program Details: List specific details about the apprenticeship program, including the name of the program and the specific labor classification the apprentice was employed.
Wh-347 Form Hourly Credit for Fringe Benefits Section
Wh 347 Form Hourly Credit for Fringe Benefits Section

Hourly Credit for Fringe Benefits Section

This section ensures contractors report fringe benefits accurately when they are contributed to bona fide plans, funds, or programs. Cash payments made directly to workers should not be included in this section. Here’s how to complete it:

  • Fringe Benefits Overview: Report all contributions made to approved fringe benefit plans, funds, or programs. Do not include cash payments made instead of benefits.
  • Columns: Include the name of the worker, fringe benefit name, type, plan number, funded vs. unfunded status, hourly credit, and total hourly credit.
  • Certification Statement: Certify that all reported fringe benefit contributions comply with labor laws and that workers have been paid their full weekly wages with no unauthorized deductions.

Signing Off & Additional Remarks

Payroll manager with his team in office
  • Additional Remarks: Use this space to explain any unusual circumstances or provide extra details about your payroll report.
  • Signature of Certifying Official: The certifying official’s signature is a legal stamp of approval that confirms:
  • Workers were paid in line with prevailing wage requirements.
  • All information on the form is true and correct.
  • Your company is fully compliant with federal labor regulations.

Include Contact Information

Ensure that the authorized certifier also includes:

  • The certification date.
  • A current phone number and email address for any follow-up or verification requests from the Department of Labor (DOL) or other relevant agencies.

Falsification Warning

This isn’t just a casual notice—it’s a critical alert. The form makes it clear that deliberately providing false information can result in:

  • Legal action, including civil or criminal charges under Title 18 and Title 31 of the U.S. Code.
  • Disqualification from future federal or federally funded contracts.

Bottom line? Follow the rules. This warning highlights the serious responsibility of certification and the necessity of accuracy.

No Work Non-Performance Report

Even if you have a non-performing week, you must still submit a certified payroll report using the current Payroll Number. Some contracting agencies allow a WH-347 with “Zero Hours Worked” printed on the form, while others require a Statement of Non-Performance.

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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 2025 requirements.
  • Seamless Submissions – Direct integration with government reporting systems.

eBacon’s latest update incorporates the 2025 WH-347 form changes, making it easier than ever for payroll managers and accountants to stay compliant. The updated form will be fully integrated into our system by January 31, 2025, ensuring a seamless transition.

Final Thoughts on the WH-347 Update

The updated WH-347 form introduces significant changes, particularly in fringe benefit reporting and apprenticeship compliance. Understanding these revisions is crucial for payroll professionals handling federally funded construction projects.

By following this guide and utilizing software solutions, you can streamline the process and ensure full compliance with Davis-Bacon regulations. Stay proactive, keep up with government updates, and reach out to payroll specialists if you need additional support.

For more information, visit the Department of Labor WH-347 page or contact your contracting agency.

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FAQs on Prevailing Wage and Certified Payroll Reporting

What is the difference between prevailing wage and certified payroll?

Prevailing wage is the minimum wage rate that must be paid to workers on public works projects, as determined by the federal or state government. Certified payroll is the process of reporting the wages and benefits paid to workers on public works projects, as required by the Davis-Bacon Act and related laws.

How do I know if my project is subject to prevailing wage and certified payroll requirements?

Generally, prevailing wage and certified payroll requirements apply to projects that are funded by the federal government or by state or local governments that have adopted similar laws. You should check with the contracting agency or the Department of Labor to determine if your project is covered and what wage rates and reporting forms are applicable.

What are the penalties for violating prevailing wage and certified payroll laws?

Violating prevailing wage and certified payroll laws can result in serious consequences, such as fines, debarment, contract termination, and criminal prosecution. You may also be liable for back wages, liquidated damages, and interest to the affected workers. To avoid these penalties, you should ensure that you pay your workers the correct wages and benefits, keep accurate records, and submit timely and complete certified payroll reports.

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.