How to Fill Out Form WH-347, Step by Step

Form WH-347 is the U.S. Department of Labor's payroll form for submitting certified payroll on Davis-Bacon and Davis-Bacon Related Act projects. Using the exact form is optional, but the information it collects — and a signed Statement of Compliance — is required weekly. Here's how to complete it correctly.

Before you start

Have these ready for the payroll week: your company details and the project's name, location, and contract number; each worker's name and last four digits of their Social Security number; their work classification; hours worked each day (straight time and overtime); their pay rate including fringe benefits; and deductions.

The header

At the top, enter your company name and address, check whether you are the contractor or a subcontractor, add the payroll number (payrolls are numbered sequentially, "1" for the first week), the week-ending date, and the project and location plus the contract number.

The employee rows, column by column

• Column 1 — Name & individual identifying number: the worker's name and the last four digits of their SSN.
• Column 2 — Withholding exemptions: optional; many contractors leave it blank.
• Column 3 — Work classification: the worker's classification (e.g., Electrician, Laborer, Operator). This must match a classification on the applicable wage determination.
• Column 4 — Day & date / hours: hours worked each day, split into overtime (O) and straight time (S).
• Column 5 — Total hours.
• Column 6 — Rate of pay: the hourly rate including fringe benefits.
• Column 7 — Gross amount earned (for the project, and the week total if the worker was on more than one job).
• Column 8 — Deductions: FICA, withholding, other, and total.
• Column 9 — Net wages paid.

The Statement of Compliance

Page two is a signed certification that everyone was paid at least the prevailing wage, that no unauthorized deductions were made, and how fringe benefits were paid — either into approved plans, funds, or programs (4a) or in cash (4b). An officer of the company signs and dates it. This signature is what makes the payroll "certified."

Common mistakes to avoid

• Misclassifying a worker, or using a classification that isn't on the wage determination.
• Listing a rate below the required prevailing wage (base + fringe).
• Getting fringe-benefit math wrong — the single most common audit finding.
• Missing a week. Certified payroll is due for every week worked, even a week with no work (submit a "no work" payroll).