Federal certified payroll
Form WH-347: the certified payroll form, column by column (Rev. January 2025)
WH-347 is the Department of Labor's optional form for the weekly certified payroll that every contractor and subcontractor must submit on Davis-Bacon and Related Act work. The form is optional; the information and the signed Statement of Compliance are not. This page reads the current revision — Rev. January 2025, OMB No. 1235-0008, expires 01/31/2028 — and the regulation behind it.
Who files, when, and to whom
Who
Every contractor and subcontractor performing work on a federal or federally assisted construction contract covered by the Davis-Bacon Act or a Related Act. Contracts of $2,000 or less are outside 29 CFR 3.3. The prime contractor is responsible for submitting every subcontractor's certified payrolls.
When
One certified payroll for each week in which covered work is performed, delivered within 7 days after the regular payment date of the payroll period (29 CFR 3.4(a); 29 CFR 5.5(a)(3)(ii)(A)).
To whom
The federal agency that is party to the contract or, on federally assisted work, the applicant, sponsor or owner that transmits it. The prime contractor is responsible for the certified payrolls of every subcontractor.
Electronic systems
An agency or prime contractor may require submission through an electronic system if it takes a legally valid electronic signature, keeps the payrolls accessible to the contractor, the agency and DOL for at least 3 years after the work, and allows another method when a contractor cannot use the system.
Page 1
The payroll, column by column
The header carries the project name, project or contract number, wage determination number, week ending date, the payroll number, whether you are the prime or a subcontractor, and a box to mark the final certified payroll on the project.
| Column | Heading on the form | What goes there |
|---|---|---|
| 1A | Worker entry no. | Sequential, starting at 1 on each payroll. |
| 1B–1D | Last name, first name, middle initial | One line per worker per classification. |
| 1E | Worker identifying no. | The last four digits of the Social Security number or another number specific to the worker. Full Social Security numbers, home addresses, phone numbers and emails must not appear on the weekly transmittal (29 CFR 5.5(a)(3)(ii)(B)). |
| 2 | J / RA | J for a journeyworker, RA for a registered apprentice, with the apprentice's progression level. |
| 3 | Labor classification | The classification of the work actually performed, from the wage determination incorporated into the contract. A worker in two classifications gets two lines. |
| 4 | Days, dates and hours worked each day | Two rows per worker: ST (straight time) and OT (overtime). On contracts covered by the Contract Work Hours and Safety Standards Act, hours over 40 in the week on the project are overtime. |
| 5 | Total hours worked for the week | ST and OT totals for this project. |
| 6A | Hourly wage rate paid for ST and OT | The cash wage actually paid for straight time and for overtime, without the cash paid in lieu of fringe benefits. |
| 6B | Total fringe benefit credit | The hourly credit claimed for contributions to bona fide plans, funds or programs. Each plan is itemized on page 2. |
| 6C | Payment in lieu of fringe benefits | Cash paid on the check instead of benefits. 6A + 6B + 6C must be at least the base plus fringe listed in the determination. |
| 7A | Gross amount earned on this project | This project only. |
| 7B | Gross amount earned for all work | Everything the worker earned in the week, on this project and others, so the deductions can be read. |
| 8 | Deductions for all work | Tax withholdings, FICA, other (must be specified) and the total. Every deduction must be permissible under 29 CFR part 3. |
| 9 | Net pay to worker for all work | The dollar amount actually paid. |
Page 2
The Statement of Compliance
The certifying official — the person who paid or supervised the payment of the workers — signs that the payroll is correct and complete, that the wage and fringe rates paid (including credit taken for bona fide plans) are not less than the determination for the classifications actually performed, that all basic records are complete and available on request, that any apprentices are registered with the Office of Apprenticeship or a recognized State Apprenticeship Agency, and that full weekly wages were paid with no rebates or impermissible deductions. Two tables support it:
Apprenticeship programs
For each apprentice marked RA on page 1: the program name, whether it is registered with OA or an SAA, and the labor classification.
Hourly credit for fringe benefits
For each worker with an amount in column 6B: every plan name, type and number, whether it is funded or unfunded, the hourly credit claimed under each, and the total. This table replaced the fringe check-boxes of earlier revisions.
Signature
Original handwritten or a legally valid electronic signature, with date, telephone number and email. DOL's instructions state that photocopied or scanned signatures do not satisfy the requirement.
Penalties
Willful falsification may bring civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729 and debarment from future federal and federally assisted contracts. The form also warns that certified payrolls may be disclosed under the Freedom of Information Act.
The numbers that go in 6A, 6B and 6C
The wage determination lists a basic hourly rate and a fringe amount per classification. Column 6A is the cash rate you actually paid; 6B is the hourly credit for bona fide plan contributions; 6C is any cash paid in lieu of benefits. Together they must reach the determination's base plus fringe. For the federal rates of common trades in Arizona, Colorado, Connecticut, Hawaii, Iowa, Kentucky, Minnesota and Utah, with the determination number on each row, see Davis-Bacon wage rates by county. To turn base and fringe into cash in lieu, overtime and crew cost, use the prevailing wage calculator.
Records, retention and what happens when a payroll is missing
Certified payrolls and the underlying payroll records are preserved for 3 years after all the work on the prime contract is completed (29 CFR 5.5(a)(3)(i)(A) and (ii)(G)).The basic records must contain each worker's name, Social Security number, last known address, telephone number and email, classifications, hourly rates including fringe contributions, daily and weekly hours, deductions and actual wages paid, and must be open to inspection by the agency and DOL, which may also interview workers on the job. If the required records are not submitted or made available, the agency may, after written notice, suspend any further payment, advance or guarantee of funds until the violation ceases.
State certified payroll is a separate obligation
A state prevailing-wage law brings its own report, cadence and recipient, sometimes alongside the federal one on the same project. Twenty-nine states have a statewide regime; the requirements we could verify, with their sources, are in certified payroll requirements by state.
FAQ
Frequently asked questions
Is Form WH-347 mandatory?
The form is optional; the weekly certified payroll and the signed Statement of Compliance are mandatory on Davis-Bacon and Related Act work (29 CFR 5.5(a)(3)(ii)). Any format with the same information and identical certification wording is accepted; the DOL form exists for convenience.
When is a certified payroll due?
One for each week in which covered work is performed, delivered within 7 days after the regular payment date of that payroll period (29 CFR 3.4(a)). The prime contractor submits its own and collects and submits every subcontractor's.
Do I have to put full Social Security numbers on it?
No, and you must not. The weekly transmittal carries an individually identifying number such as the last four digits; full Social Security numbers, addresses, phone numbers and emails stay in your basic payroll records, which must contain them.
What changed in the January 2025 revision?
The current form separates the cash rate (6A), the plan credit (6B) and the cash paid in lieu (6C); asks for gross earnings on the project and on all work (7A, 7B); marks apprentices (RA) with a table of their registered programs; itemizes the fringe credit per plan, funded or unfunded, on page 2; and takes the certifying official's phone and email. The fringe check-boxes of earlier revisions are gone.
How long must certified payrolls be kept?
3 years after all the work on the prime contract is completed, for the certified payrolls and for the basic payroll records behind them (29 CFR 5.5(a)(3)(i)(A) and (ii)(G)).
What happens if a certified payroll is late, missing or false?
The agency can suspend further payments until the records are submitted, and a willful false statement can bring civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729, plus debarment from federal and federally assisted contracts.
Does WH-347 satisfy a state prevailing-wage law?
Not by itself. State projects have their own reports and cadences: Maryland accepts WH-347 or an equivalent, Rhode Island requires its own weekly form except on RIDOT-funded work, New York files electronically every 30 days. See certified payroll requirements by state.
Official sources