WH-347 and certified payroll guides
Written from the DOL’s WH-347 instructions and the Davis-Bacon regulations (29 CFR parts 3 and 5), with sources on every page.
What is certified payroll?Who must submit certified payroll on federal construction jobs, how often, to whom, what it must contain, how long to keep it, and where Form WH-347 fits in.How to fill out Form WH-347 (Rev. January 2025)A column-by-column guide to the new WH-347 certified payroll form: header fields, columns 1A to 9, the Statement of Compliance and the fringe credit table.WH-347 fringe benefits explainedHow to report Davis-Bacon fringe benefits on WH-347: plan credit in 6B, cash in lieu in 6C, the page 2 hourly credit table, funded vs unfunded plans.Overtime on certified payrollOvertime on Davis-Bacon certified payroll: when CWHSSA applies, 1.5x the basic rate, why fringe is excluded, and worked examples for WH-347 columns 4, 6A, 7A.The Statement of Compliance, explainedWhat each of the six boxes on the WH-347 Statement of Compliance certifies, which ones must always be checked, who signs, and what signatures are accepted.Certified payroll for subcontractorsCertified payroll for Davis-Bacon subcontractors: who you submit to, the prime contractor's duties, flow-down clauses, SSN rules and record retention."No work performed" weeks on certified payrollDo you need a certified payroll for a week with no work on a Davis-Bacon job? What the federal rule says, how agencies differ, and how to number payrolls.DOL's free online WH-347 form vs keeping your recordsWhat the Department of Labor's free online WH-347 form does well, what it does not keep between visits, and when saved crews and rates are worth it.Old vs new WH-347: what changedThe WH-347 changed from the December 2008 version to Rev. January 2025: column-by-column differences, the OMB dates on each version, and what it means for you.One worker, two classifications on WH-347How to report a worker who works in more than one classification in a week on WH-347: separate rows, same entry number, split hours, highest-rate rule.Reporting apprentices on WH-347How to report registered apprentices on certified payroll: the J/RA column and level, apprentice wage and fringe rules, ratios, and box 4 with its table.Finding your wage determination numberWhere to find the Davis-Bacon wage determination number and modification number for your contract, how to enter it on WH-347, and what if a class is missing.Certified payroll deductions and net payWhich deductions are allowed on Davis-Bacon payroll under 29 CFR 3.5, which need DOL approval, and how to fill WH-347 column 8 (deductions) and column 9 (net).