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What Does the WH-347 Form Mean for Construction Payroll Teams in 2026?
The WH-347 form is the U.S. Department of Labor's weekly certified payroll report for construction work covered by the Davis-Bacon and Related Acts. The old version expired on September 30, 2026, so every team filing federal certified payroll now needs the revised form.
Getting it right protects your cash flow, since one wrong classification can trigger back wages.
What Is the Certified Payroll WH-347 Form?
The WH-347 form is an optional DOL template that contractors and subcontractors use to submit weekly certified payrolls on federal and federally assisted construction projects. The form is optional, but the weekly payroll information is required in some format. Each report lists every covered worker, their job classification, daily and weekly hours, wages, fringe benefits, and deductions. A signed Statement of Compliance must go with every payroll.
The revised form, released in January 2025 and approved through January 31, 2028, adds worker entry numbers, apprentice status, the wage determination number, and more detail on fringe plans. DOL also offers an online fillable version.
Who Has to Submit the WH-347 Form?
Every contractor and subcontractor on a Davis-Bacon job must submit certified payroll for each week covered work happens. That includes federal construction contracts over $2,000 and many projects funded with federal grants, loans, or loan guarantees. Prime contractors are responsible for their subcontractors' certified payrolls too.
eBacon Smart Webinar Series:
Understanding the Revised WH 347 Form a Payroll Manager’s Guide
Watch this video and learn all about the new WH-347 certified payroll form and how to complete it [officially in effect since January 6, 2025].
How Do You Fill Out the WH-347 Form Step by Step?
You fill out the WH-347 form in nine steps, from the project header to one line per worker, then page 2 and your signature. Every number must match your payroll records.
Step 1: Fill In the Project Header
Check whether you are the prime contractor or a subcontractor. Check the final payroll box only on your last payroll for the project. Then enter your business name and address, the project name, number, and location, the wage determination number, the certified payroll number, and the week ending date. Start the payroll number at 1 and go up by one each week.
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Step 2: List Each Worker
Give each worker an entry number, then enter their full name and an identifying number, such as the last four digits of their Social Security number. Full Social Security numbers, home addresses, phone numbers, and emails stay off the report but stay in your payroll records.
Step 3: Mark Apprentice Status and Classification
Mark each worker as a journey worker or a registered apprentice. Then enter the labor classification from the wage determination that matches the work they actually did. A worker who did two types of work gets a separate line for each classification.
Step 4: Enter Daily and Weekly Hours
Enter daily hours and the weekly total, with straight time and overtime on separate lines. Hours must match field timecards.
Step 5: Enter Rates and Fringe Benefits (Columns 6A to 6C)
Enter the hourly rates you actually paid for straight time and overtime. Then enter the total fringe credit and any cash paid instead of fringe benefits. For example, a $15 hourly fringe credit for 8 hours worked equals a $120 total credit.
Step 6: Enter Gross Pay, Deductions, and Net Pay (Columns 7 to 9)
Enter gross pay earned on this project, gross pay for all work that week, deductions for all work such as taxes and FICA, and net pay.
Step 7: Complete the Fringe and Apprentice Sections on Page 2
If you claimed a fringe credit, list each plan's name, type, and hourly credit, and mark whether it is funded or unfunded. If apprentices appear on the payroll, enter their registered apprenticeship program details.
Step 8: Sign the Statement of Compliance
An authorized official signs the Statement of Compliance with an original or valid electronic signature and adds their name, title, phone number, and email. The signature certifies that each worker got at least the required wage and fringe.
Step 9: Submit on Time and Keep Records
Submit each certified payroll within seven days after the regular pay date. Many agencies also require a no-work statement for weeks with no work, so check your contract. Keep payroll records for at least three years after all work on the prime contract is finished.
eBacon generates the WH-347 with one click, so hours, rates, and fringe credits come straight from payroll instead of being retyped.
Which WH-347 Form Mistakes Cause the Most Trouble?
Wrong classifications and fringe errors cause the most WH-347 trouble. Watch for these:
- Classifying workers by job title instead of the work they did
- Listing apprentices who aren't registered in an approved program
- Entering fringe credits that don't match plan contributions
- Reporting hours that don't match field timecards
- Filing on the old form after September 30, 2026
Records must be thorough, and falsifying a certified payroll can lead to civil or criminal penalties.
What Should Your Team Do Next With the WH-347?
First, confirm every active federal job uses the revised WH-347 form. eBacon's Certified Payroll Reporting page shows how the WH-347, state reports, agency uploads, and no-work letters come out of one system.
What is eBacon?
eBacon is the only construction-focused platform featuring certified payroll with a money-saving fringe trust. All-in-one software with scheduling, GPS-enabled time tracking, safety system, and inventory management for contractors with 15 to 500 employees.
How Can I See eBacon's WH-347 Reporting in Action?
You can see it in a free eBacon product tour, where we build a revised WH-347 from real payroll data. Book your eBacon product tour.
Frequently Asked Questions About the WH-347 Form
Is the WH-347 form required?
The WH-347 form itself is optional, but weekly certified payroll is required on Davis-Bacon covered jobs. You can submit in any format that includes all the required information and a signed Statement of Compliance.
Can I still use the old WH-347 form?
No, the previous WH-347 form expired on September 30, 2026. Use the revised version for all federal certified payroll going forward.
Do I need to submit a WH-347 for a week with no work?
Federal rules require certified payroll only for weeks when covered work happens, but many agencies require a no-work statement for the other weeks. Your contract or the contracting agency will tell you which applies.
How do you report fringe benefits on the WH-347 form?
You report the total fringe credit in column 6B and any cash paid in lieu of fringes in column 6C, then list each plan on page 2. If your fringe dollars go into a bona fide plan, see how eBacon's fringe trust works for non-union crews on the Fringe Benefits page.
Does the WH-347 form apply to state prevailing wage jobs?
No, the WH-347 is a federal form, and many states use their own certified payroll forms and portals.
Sources
- U.S. Department of Labor, Wage and Hour Division: WH-347 Instructions
- U.S. Department of Labor, Wage and Hour Division: WHD Forms, including the WH-347, Annotated Guide, and Online Fillable Form
- U.S. Department of Labor: Form WH-347 (PDF)
- U.S. Department of Labor: FAQs on the Davis-Bacon and Related Acts Final Rule
- Federal Register: Updating the Davis-Bacon and Related Acts Regulations (2023 Final Rule)
- U.S. Department of Labor: Davis-Bacon Certified Payrolls Presentation (PDF)
