Form WH-347 is the standard certified payroll report required for federally funded construction projects. It’s used to document worker wages, classifications, hours, and compliance with prevailing wage laws under the Davis-Bacon Act. 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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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.
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.
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].
Payroll teams most often run into trouble without correcting and completing this information:
• 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.
This section walks through how to complete the revised WH-347 form accurately, from payroll setup through certification.
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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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.
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.
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.
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.
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.
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.
• Journey worker or registered apprentice designation
• Labor classification per wage determination
• Daily and weekly straight-time and overtime hours
The contractor or subcontractor certifies:
If apprentices are used:
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
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.
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.
Form WH-347 is typically submitted weekly for federally funded construction projects. Contractors must provide the report to the contracting agency within 7 days after the regular payroll period ends, though exact deadlines may vary by contract.
• Be sure to 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.
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:
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.
The WH-347 must be submitted weekly for each project, even if no work was performed during that week.
Some states require certified payroll reports similar to the WH-347. Requirements vary by jurisdiction.
Errors can result in wage restitution, withheld payments, audits, or penalties depending on severity.
Federal certified payroll is enforced by the U.S. Department of Labor and contracting agencies overseeing the project