If you engage in Federal Construction Projects which are subject to the provisions of the Davis-Bacon and Related Acts (DBRA), then submitting the weekly certified payroll accurately is among the compliance measures. The WH-347 is an optional form from the Department of Labor (DOL) used for reporting weekly payroll information under DBRA requirements.

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The significant thing about WH-347 is that the use of this particular form is optional. Nevertheless, you will have to provide your weekly certified payroll information even if you do not use WH-347 as long as the DBRA provisions apply to you. It should be noted that every certified payroll needs to include a signed Statement of Compliance.

The currently issued form WH-347 by the DOL is the one which is revised on January 2025 and whose OMB Control No. is 1235-0008. It will expire on January 31, 2028.

This guide aims at explaining how to complete Form WH-347 for Federal Construction Projects; how the information in each part should be provided, wage determinations, classifications, hours, fringe benefits, deductions, and the steps to take before certifying payroll.

Important: This article is for general compliance information and does not replace the requirements in your specific federal contract, applicable wage determination, or advice from a qualified compliance professional.

What Is Form WH-347?

WH-347 Form is the Davis-Bacon and Related Acts (DBRA) Weekly Certified Payroll Form.

It is issued by the Department of Labor and is used by contractors/subcontractors to submit their weekly payroll data concerning federal and federally assisted construction projects. The completion of the WH-347 form is not mandatory but the obligation to provide such certified payrolls remains where the DBRA and contract clauses mandate it.

Information included in the form concerns:

• The construction project
• The contractor/subcontractor
• The wage determination applicable
• Each covered employee
• Labor classifications
• Hours per day/week
• Straight time/overtime hours
• Hourly wage rates
• Fringe benefits
• Deductions
• Net pay
• The Statement of Compliance

This information would assist the contracting agency and the DOL in determining whether the covered workers received the wages and benefits that are mandated under the relevant federal labor standards.

Who Needs to Complete WH-347 for Federal Construction Projects?

Contractors and subcontractors who undertake Federal Construction Projects or federally assisted construction projects under the Davis-Bacon and Related Acts are supposed to provide the certified payroll information weekly.

This is because the relevant contract provisions and labor standards determine whether the project falls under the purview of the Davis-Bacon and Related Acts.

A prime contractor should also know the prime contractor’s duty in filing certified payrolls and keeping up the required payroll records.

On DBRA-covered projects, the certified payroll shall normally be submitted within seven days following the date on which the regular payment for the payroll period is made.

Before You Fill Out Form WH-347

Avoid starting off by typing in employee names and hours.

For Federal Construction Projects, obtain the information needed to calculate each employee’s pay.

You need to have access to:

• Construction contract
• Project/contract number
• Applicable wage determination under Davis-Bacon Act
• Number of the wage determination revision
• Payroll records for employees/workers
• Time records on daily basis
• Labor classifications
• Straight time hours
• Overtime hours
• Basic hourly wage rates
• Information about fringe benefits
• Payroll deductions
• Gross wages
• Net wages
  

Information regarding apprenticeship, where applicable
Required information to fill in Statement of Compliance form

This information is required to prepare a statement as the WH-347 form is a certified payroll record and not just a timesheet.

Signing a Statement of Compliance implies providing information which is true and complete, as well as payment of required wages and fringe benefits to the workers.

Step 1: Identify the Project

The first section of WH-347 is for data that identifies the Federal Construction Projects that you are reporting on.

Project Name

Provide the project name as it appears officially.

You can use the project name on the contract or the name from the contracting agency.

Example:

Project Name: U.S. Federal Building Renovation Project

Do not use a company nickname for the project that may make the project hard to identify for the contracting agency.

Project No. or Contract No.

Provide the number given by the contracting agency for the project, if possible.

It is used to link the certified payrolls with the contract in question.

Certified Payroll No.

Assign a serial number to each weekly certified payroll.

For example:

Payroll No. 1

Payroll No. 2

Payroll No. 3

Payroll No. 4

Carry out the sequence through the entire duration of the project.

In case the project takes 20 weeks, one is supposed to fill in the respective certified payroll number for every week.

Project Location

Indicate the full address of the project.

In case the project has no specific street address, the Department of Labor recommends that the location of the project be filled in adequately such that it gives all the necessary details needed to identify the project including the county or counties and the state where the project is located.

Step 2: Identify the Contractor or Subcontractor

The form wants to know if the entity filing in is the:

• Prime Contractor, or
• Subcontractor

Tick the right box then indicate the business name of the contractor or subcontractor.

Also include the complete business address of the contractor/subcontractor.

Step 3: Enter the Wage Determination Number

This is one of the most crucial elements in fulfilling the WH-347 requirements for Federal Construction Projects.

Enter the applicable wage determination number and revision number.

Wage determination provides the requirements of prevailing wage and fringe benefit for covered workers and their classifications within the scope of the agreement.

Where more than one wage determination is applicable to covered workers during the payroll period, according to the WH-347 instructions of DOL, all applicable wage determinations pertaining to the workers and work during the particular pay period should be listed.

Why the Wage Determination Matters

It is not enough to select an hourly wage because that is what your company pays.

For Federal Construction Projects, the Davis-Bacon wage determination may set the minimum prevailing wage and fringe benefit requirements for the particular classification of work being performed.

This implies that the payroll administrator has to compare:

Actual compensation paid

against

Applicable prevailing wage + required fringe benefits

before certifying the payroll.

Step 4: Enter the Week Ending Date

Enter the ending date for the payroll period.

For instance:

Week Ending Date: August 14, 2026

The certified payroll needs to match the weekly payroll period that is being reported.

Since DBRA certified payrolls are always done on a weekly basis, maintaining consistent payroll periods will make it easy to reconcile the WH-347 form against payroll and time records

Step 5: Enter Each Worker

This is where the covered laborer or mechanic payroll data is recorded.

The latest WH-347 instructions indicate that there are individual fields for each piece of worker data.

Worker Entry Number

Begin with:

1

Then continue:

2

3

4

and so forth.

If the employee works within several labor classifications for the week, according to DOL guidelines, separate lines are required for each labor classification but using the same employee identification number.

Step 6: Enter the Worker’s Name

Type in:

Last name
First name
Middle initial

Actual identifying information of the worker from your payroll records must be used.

Step 7: Enter the Worker Identifying Number

An individual identifying number must be provided for each worker in the form.

DOL clearly gives an example, which could be the last four numbers of the worker's Social Security number or any other unique number of the individual.

Do not use the whole Social Security number of the worker in WH-347 form.

This is very important for protecting the privacy of workers when completing the certified payroll records.

Step 8: Identify Journeyworkers and Registered Apprentices

WH-347 asks you to identify whether the worker is a:

J = Journeyworker

or

RA = Registered Apprentice

Where the worker has been enrolled as an apprentice, it is also important to provide the correct level of apprenticeship.

For the apprentice, the registration of the apprentice program is mandatory by the U.S. Department of Labor's Office of Apprenticeship and/or a State Apprenticeship Agency as applicable.

This is due to the fact that wage requirements for an apprentice are different from the wage requirement of a full journeyworker if all the applicable requirements are met.

Do not assume that an "apprentice" designated internally is eligible for an apprentice status under the DBRA.

Step 9: Enter the Correct Labor Classification

This is yet another important step for federal construction projects.

Select the labor classification for the work actually performed by the worker.

Avoid selecting a classification just because it matches the worker's job title.

The DOL provides an explanation that labor classification shall be based on the wage determination applicable to the contract and the actual work done. For instance, the worker may have been given the title:

Construction Worker

But for the applicable wage determination, this needs to be specified further depending on the work done.

What if the worker performs multiple classifications?

Assume the worker does:

• 24 hours as a carpenter
• 16 hours in some other covered classification

The payroll must separately account for the classifications and hours worked.

According to DOL’s instructions for filling out WH-347, separate lines are to be used if the employee works under more than one labor classification during the pay period.

Step 10: Enter Daily Hours

WH-347 calls for daily/weekly information on hours worked.

The form segregates:

• Straight-time hours
• Overtime hours

The number of hours worked for each day is to be entered.

Day	Straight Time	Overtime

Monday

8

0

Tuesday

8

0

Wednesday

8

0

Thursday

8

2

Friday

8

0

Saturday

0

4

Sunday

0

0

The total for the week should correspond to those found in the employee’s payroll.

If the work is covered by the DBRA and involves construction, it may also fall under other federal labor standards laws such as the Contract Work Hours and Safety Standards Act, where applicable.

Step 11: Calculate the Straight-Time and Overtime Rates

This section of the WH-347 form provides for the rate of pay and compensation details.

It is important that the rates paid be compared against the applicable wage determination.

It is not just enough to determine the cash hourly rate for the purposes of Davis-Bacon compliance.

Under the requirements of the Davis-Bacon Act, fringe benefits are usually included in the applicable wage determination.

Step 12: Report Fringe Benefits

Fringe benefits play an important role in payroll compliance under Davis-Bacon.

Wage determination may require both:

Basic hourly wage + Fringe benefit

For instance, if an applicable wage determination requires:

• Basic wage - $25.00 per hour
• Fringe benefits - $7.00 per hour

The prevailing compensation requirement will be:

$32.00 per hour

It may use its contributions to or reasonably anticipated costs of a bona fide plan, fund or program, or make payments of cash in lieu of fringe benefits in order to comply with the requirements for fringe benefits according to the appropriate requirements.

The WH-347 form contains spaces for reporting fringe benefit information and cash in lieu of fringe benefits.

Step 13: Report Deductions

Input the deductions from the employee’s wages in the appropriate sections of the form.

These may include, but not limited to:

• Taxes
• Benefit deductions
• Authorized deductions
• Permitted deductions

However, federal law restricts deductions from wages in covered contracts.

DOL's instructions for the WH-347 form note that the deductions have to comply with Copeland Act regulations and that, besides deductions permitted by 29 CFR part 3, all other deductions normally need to be pre-approved by the Department of Labor.

Do not presume that just any payroll deduction qualifies as proper for a certified payroll.

Step 14: Report Net Payment

There is a box for the total net payment made to the individual for all his/her work.

This is because, according to the DOL guidelines, the net payment box should contain the exact amount in dollars that was paid to the individual for all his/her hours of work in all projects during the week, including non-DBRA covered projects.

One way in which the preparation of certified payroll goes beyond the reporting of only the hours of work is through this step.

Step 15: Complete the Statement of Compliance

The second part of the WH-347 form is the Statement of Compliance.

This is probably the most legally binding part of the form.

By signing this statement, the individual is affirming that the provided payroll information is correct, complete, and that the workers were paid the required amounts of money.

According to the DOL, the Statement of Compliance should be included in all certified payrolls.

It follows that the signer of the certificate should have direct knowledge of the payroll information or be overseeing the payment of the employees mentioned on the certification.

Step 16: Check the Applicable Certification Boxes

The WH-347 Statement of Compliance consists of a number of certification statements.

According to the latest instructions of the DOL, the first three boxes and the last one should always be checked.

Extra certification information is needed when registered apprentices are included in the payroll or if the fringe benefits agreements necessitate extra information.

Read each certification statement carefully before signing.

Do not take the Statement of Compliance simply as an administrative signing matter.

Step 17: Report Apprenticeship Information When Required

Where registered apprentices are working during the payroll period, complete the required apprentice section.

This form needs information about the apprenticeship program and whether it has been registered with either:

• The U.S. Department of Labor Office of Apprenticeship, or
• State Apprenticeship Agency

The labor classification that applies must also be stated.

Fringe benefits that are partially provided using a bona fide plan and partial cash must also be correctly reported.

Step 18: Add Additional Remarks When Necessary

There is an Additional Remarks section in WH-347, which is provided on an optional basis.

Provide it if you need to comment on something related to the certified payroll:

• The deduction
• The calculation of fringe benefits
• The specifics of payroll
• Additional classification information
• Other information needed to clarify the payroll

In case there are additional pages needed, DOL recommends contractors to make remarks separately but to include all required information about the project and contractor.

Step 19: Sign and Date the Form

The certifying official has to provide the following information:

• Name
• Official title
• Signature
• Date
• Phone number
• Email address

According to DOL, the legally valid electronic signatures may be used if the requirements for electronic signature are fulfilled (it means that it indicates acceptance of certified payroll and verifies identity of signer). Photocopy or scanned signature will not meet the requirement.

The signer has to be aware of the penalties for false statement provided by Statement of Compliance.

When Should WH-347 Be Submitted?

For DBRA covered Federal Construction Projects, the certified payroll information should be filed weekly.

According to the DOL, the certified payrolls must be filed generally not later than seven days following the regular payment date for the pay period.

This depends on the method used and the particular contract requirements.

Thus, please note that you cannot just email your file in a PDF format.

Refer to the contract and instructions of the contracting agency.

Does Every Federal Construction Project Require WH-347?

Not necessarily.

This difference is vital.

The Form WH-347 is just a form.

It is an optional way for contractors/subcontractors to file certified payroll information that covers their projects.

The Department of Labor gives this form as a helpful tool for contractors and subcontractors to comply with the requirements related to the certified payroll information.

But when DBRA applies, the contractors/subcontractors have to file their weekly certified payroll information regardless of this form.

In other words:

WH-347 form = optional way to file the data

Requirements for certified payroll reporting = mandatory when applicable

The requirements depend on the contract and the federal labor standards.

Common Errors in WH-347

Incorrect Wage Determination

Incorrect wage determinations may lead to miscalculated prevailing wages.

It is essential to always check the current wage determination included in the contract and the appropriate for the work.

Incorrect Labor Classification

The classification should not be based on the worker's job description within the company.

It has to correspond to the actual labor classification and applicable wage determination.

Miscalculating Total Compensation

In case when there is the fringe requirement, do not neglect it.

All total compensation has to be considered and calculated properly.

Miscalculated Overtime

Carefully check daily and weekly hours.

Overtime has to be properly reported and prevailing wages have to be paid according to applicable standards.

Incorrect Identifying Number

Do not enter the Social Security number in full.

DOL specifies that an identifying number, like the last four digits of the Social Security number, may be entered.

Failure to Attach the Statement of Compliance

The certified payroll must always include the mandatory Statement of Compliance.

Signing without Looking at the Payroll

The certification is a declaration about the accuracy and completeness of the payroll information.

The one signing must have enough knowledge about the underlying record and payments.

Filing After the Deadline

Generally, certified payrolls should be filed within seven days after the usual date of filing of the payroll period.

WH-347 Compliance Checklist for Federal Construction Projects

Before filing your weekly certified payroll, check if you comply with the following:

• Contracting agency's submission method has been followed
• Project name is correct
• Contract or project number is correct
• Contractor/subcontractor status is identified
• Contractor legal name is correct
• Project location is complete
• Correct wage determination number is listed
• Correct wage determination revision is listed
• Payroll number is correct
• Week ending date is correct
• Every covered worker is included
• Worker identifying numbers are correct
• No full Social Security numbers are included
• Journeyworker/apprentice status is correct
• Labor classifications match work actually performed
• Daily hours are accurate
• Straight-time hours are accurate
• Overtime hours are accurate
• Wage rates are correct
• Fringe benefits are properly accounted for
• Deductions are properly reported
• Net wages are correct
• Apprentice information is completed when applicable
• Statement of Compliance is completed
• Required certification boxes are checked
• Certifying official has reviewed the information
• Signature is legally valid
• Submission deadline has been checked

Is There an Online WH-347 Form?

Yes.

The U.S. Department of Labor now offers an online fillable WH-347 form besides the downloadable PDF and instructions. The DOL made this announcement in December 2025 as an initiative meant to help contractors and subcontractors provide their weekly payroll data.

The DOL WH-347 form web page includes the following:

• WH-347 PDF
• Annotated WH-347
• Online fillable WH-347
• Instructions for completing the form

Using the current DOL WH-347 form resources rather than the old third party WH-347 template is highly recommended when doing business on Federal Construction Projects.

How Payroll Software Can Help With WH-347

Certified payroll becomes more complicated depending on the number of employees, classifications, projects, and wage determinations.

The following information can be managed using construction payroll software:

Employee hours

Labor classifications

Pay rates

Overtime

Fringe benefits

Deductions

Job assignments

Payroll records

Certified payroll reports

But software should never be viewed as a replacement for knowledge of the contract and the Davis-Bacon regulations.

The important variables must still be entered correctly.

Incorrect wage determination + perfect software = incorrect certified payroll.

But software should never be viewed as a replacement for knowledge of the contract and the Davis-Bacon regulations.

The important variables must still be entered correctly.

Incorrect wage determination + perfect software = incorrect certified payroll.

Correct wage determination + incorrect hours = incorrect certified payroll.

The software is no more than the quality of the input and compliance it uses.

Final Thoughts on Filling Out WH-347 for Federal Construction Projects

The process of completing Form WH-347 correctly is one of the first steps towards proper management of payroll on Federal Construction projects.

It begins well before information is entered into the form. Contractors must correctly identify wage determination, correctly identify labor classifications, keep accurate time records, compute pay and benefits, report deductions and payments, and complete the Statement of Compliance correctly.

Key Points to Remember Include

WH-347 itself is an optional form, but required certified payroll reporting applies when the DBRA and contract requirements apply.

WH-347 is an optional form, but certification of the payroll information is required where DBRA and contract provisions apply.

Certified payrolls are filed on a weekly basis.

The filing deadline is seven days from the regular payday of the payroll period.

A Statement of Compliance is filed with the certified payroll information.

Employees must receive the required Davis-Bacon prevailing wage and fringe benefits.

The classification used will be the same as the actual work performed.

The individual signing the certification must have sufficient knowledge of the certified information.

For the most accurate and up-to-date guidelines, contractors should refer to the U.S. Department of Labor's current WH-347 form and instructions and examine the particular labor standards contained in their contract. Current DOL WH-347 materials were revised for the January 2025 version of the form.

Frequently Asked Questions

What is Form WH-347 used for?

Form WH-347 is used to submit weekly certified payroll information for construction contracts covered by the Davis-Bacon and Related Acts. Though the form is optional, certified payroll information is required of contractors and subcontractors under these contracts.

How often do I submit WH-347?

Certified Payroll for DBRA Work is typically due weekly and within seven days of the actual payment date for the payroll period.

Is WH-347 mandatory?

Although the exact form WH-347 is not compulsory, the reporting requirement of certified payrolls is compulsory under the DBRA regulations and contract clauses.

Can I submit WH-347 electronically?

The contractor, the subcontractor, or an officer/employee who supervises the wage payments and is knowledgeable about the facts to be certified should sign the Statement of Compliance.

Do I need to list fringe benefits on WH-347?

Yes, where appropriate. WH-347 Form is used for reporting wages and fringe benefits including the cash equivalent of fringe benefits and applicable benefit plan contributions/costs.

What happens if I use the wrong labor classification?

It may lead to improper certification of payroll, and the prevailing wage might not be paid accurately. It is important to use classification that would correspond to the kind of work being done and the wage determination.

Where can I get the official WH-347 form?

Official WH-347 forms, guide and instructions, including the current WH-347 PDF version can be found on the U.S. Department of Labor website.