Form WH-347, explained

Contractors and subcontractors on federal or federally assisted construction contracts covered by the Davis-Bacon and Related Acts submit payroll information every week with a signed Statement of Compliance. The reporting rules are the Copeland Act and 29 CFR 5.5(a)(3)(ii). WH-347 is the Department of Labor’s form for presenting that information.

The report goes to the contracting federal agency. Where that agency is not a party to the contract, it goes to the applicant, sponsor or owner who passes it on. A subcontractor usually sends its report to the prime contractor. Your contract says who receives it.

The exact WH-347 form is optional. Properly completed, it satisfies the certified payroll requirements, but another document used instead must carry identical Statement of Compliance wording. Do not replace that statement with a shorter summary or rewrite it in your own words. The current form is the January 2025 revision, OMB control number 1235-0008, expiring January 31, 2028.

Deliver weekly certified payrolls within seven days after the regular payment date for the payroll period. The week-ending date identifies the work period. It and the regular payment date are usually different dates. Use the payment date to work out the deadline.

The certified payroll number starts at 1 and increases by one with each weekly submission. Keep the number attached to the project, not to an individual worker. For a week with no work, the Department’s form instructions do not give a procedure. Many agencies and prime contractors ask for a “no work performed” payroll so the numbering has no gaps. Check your contract.

Page 1: hours and pay

Page 1 identifies the project, employer and payroll week, then lists the workers’ classifications, daily hours, rates, fringe amounts, gross earnings, deductions and net payments. It distinguishes earnings on this project from earnings for all work during the same week. Check both figures, even when they happen to be equal.

Page 2: Statement of Compliance

Page 2 is the Statement of Compliance. It includes six certifications, apprenticeship information, the fringe-benefit table, additional remarks and the certifying official’s signature block. The page 1 fringe credit is a weekly amount; the page 2 table explains the hourly plan credits behind it.

A worker who performs two classifications has separate rows for those hours but keeps the same entry number. That number also follows the worker into the fringe table. If page 1 needs continuation sheets, the entry numbers continue rather than starting again at 1.

Use the map below to inspect each part. It shows where the information goes on the form. Start with the project header, follow a worker through the hours and pay columns, then review page 2.

The distinction worth remembering is “this project” versus “all work.” Column 7A covers gross earnings on this project. Column 7B, deductions in column 8 and net payment in column 9 cover all work during the week. Do not prorate the deductions across projects to make them fit the smaller project gross.

Download the form and read its instructions on the Department of Labor’s WH-347 page, linked below. Use the form’s printed Statement of Compliance, not a paraphrase. When choosing an alternative reporting document, the statement wording still has to be identical.

Before filling the header, find the wage determination number and revision applicable to the workers for that pay period. Have the business legal name and address, project location, contract number if available and payroll week ending ready. The project location can be a full address or the county and state.

For the worker rows, gather hours by classification and day, your payroll figures for the week and the fringe-plan information. Only the last four digits of an SSN or another individual identifier belong in column 1E. Never put a full Social Security number on the report.

1. Set up the company, project, classifications and crew in PrevailDesk. Enter the determination’s basic and fringe rates and how you pay each worker’s fringe. The project information belongs in the header; the work actually performed determines the classification on each worker row.
2. Enter the week’s straight-time and overtime hours and the pay details from your existing payroll. PrevailDesk calculates the report figures and runs checks before finalizing. If a worker did two trades, keep the hours on separate classification lines rather than blending the rates.
3. Finalize the payroll and build the filled WH-347 PDF. PrevailDesk leaves the signature line empty. Review the report and the Statement of Compliance before signing and sending it to the recipient required by your contract. Preparing a report does not move money or file taxes.

The signer must be the contractor, subcontractor or an agent who paid or supervised payment of the workers. The signature block includes the official’s printed name and title, signature, date, telephone and email. Notarization is not required.

An original handwritten signature or a legally valid electronic signature is accepted. Scanned, faxed or photocopied signatures are not. If you are using an electronic signature, check the submission arrangements with the agency or general contractor. After entering the printed name, review and sign the statement.