The new WH-347, column by column
The Davis-Bacon and Related Acts Weekly Certified Payroll Form, Rev. January 2025 (OMB 1235-0008, expires 01/31/2028).
Contractors and subcontractors on federal and federally assisted construction submit payroll every week with a signed Statement of Compliance (29 CFR 5.5(a)(3)(ii)). Using the WH-347 itself is optional, but the information on it is required. The January 2025 revision added columns and moved the Statement of Compliance into a checklist on page 2.
Page 1 header
| Field | What to enter |
|---|---|
| Submission of final DBRA certified payroll | Tick on the last payroll for the contract. |
| Prime contractor / Subcontractor | Tick the one that submits this form. |
| Certified payroll no. | Start at 1 and number each week worked under the contract in order. |
| Project location | Full address, or a description with at least the county and state. |
| Wage determination no. | The determination number and modification in the contract. More than one may apply. |
Worker columns
| Column | What to enter |
|---|---|
| 1A Worker entry no. | 1, 2, 3 in order. A worker listed twice for two classifications keeps the same number. |
| 1B to 1D | Last name, first name, middle initial. |
| 1E Worker identifying no. | A unique number for the worker, such as an employee number or the last four digits of the SSN. Never the full SSN. |
| 2 J or RA | J for journeyworker, RA for registered apprentice. |
| 3 Labor classification | The classification of the work actually performed, from the wage determination. |
| 4 ST and OT hours by day | Hours on this project for each day, straight time on the ST row, overtime on the OT row. |
| 5 Total hours | The week's straight time and overtime totals. |
| 6A Hourly rate paid | The straight-time rate and the overtime rate. |
| 6B Total fringe benefit credit | Contributions to bona fide plans for the week, matching the hourly credits on page 2. |
| 6C Payment in lieu of fringe benefits | Cash paid to the worker instead of fringe benefits for the week. |
| 7A Gross amount earned | Gross earned on this project. |
| 7B Gross for all work | Gross for all work that week, on any project. |
| 8 Deductions | Tax withholdings, FICA, other (specified), and the total. |
| 9 Net pay for all work | The amount actually paid for the week. |
Page 2: Statement of Compliance
The signer ticks each statement: wages and fringes are not below the determination, records are complete, classifications match the work, apprentices are registered with the Office of Apprenticeship (OA) or a State Apprenticeship Agency (SAA), fringe benefits were paid in cash or to bona fide plans (with each plan's name, type, number, funded or unfunded status and hourly credit per worker), and only permissible deductions were taken.
Checks before you sign
- The base rate paid is at least the determination's basic hourly rate.
- Base plus fringe credit plus cash in lieu is at least the determination's total.
- Hours over 40 in the week are paid at no less than 1.5 times the basic rate.
- Apprentices are within the registered program's ratio, or are paid the journeyworker rate.
Certified Payroll App fills both pages from your payroll export and runs these checks. You review and sign.
Source: U.S. Department of Labor, Wage and Hour Division, Form WH-347 and its annotated guide. Certified Payroll App is independent and not affiliated with the Department of Labor.