How to fill out Form WH-347 (Rev. January 2025)

The current Form WH-347 is labeled Rev. January 2025, OMB No. 1235-0008, expires 01/31/2028. It has two pages: page 1 is the payroll itself, page 2 is the Statement of Compliance with the apprenticeship and fringe benefit tables. This guide follows DOL's official instructions field by field. If you used the old form, see old vs new WH-347 for what moved.

The form is optional. You may submit the same information in another format, but if you use the WH-347 it should be filled in the way DOL describes below.

The check boxes at the top

• Submission of final DBRA certified payroll form. Mark it on the payroll for the final week of work on the project for your company.
• Prime contractor / Subcontractor. Mark the one that describes you on this project.

Header fields

Field	What to enter
Project name	The name of the project you are reporting on.
Project no. or contract no.	The project number or the prime contract number assigned by the contracting agency, if available.
Certified payroll no.	Start with "1" and number each weekly certified payroll you submit for the project.
Business name	Your business's legal name.
Project location	The complete address of the project. If there is no address, describe the location, including at least the county or counties and the state.
Wage determination no.	The wage determination number(s) and revision number(s) in your contract that apply to this payroll. If several apply to the work done this week, list all of them. See finding your wage determination number.
Week ending date	The last day of the workweek for this pay period.
Business address	Your company's full business address.

Page 1, column by column

1A, Worker entry no. Number workers starting at 1 on each payroll. Row 2 may be 2, row 3 may be 3, and so on; with more than eight entries, row 1 on the next page may be entry 9. A worker who worked in more than one classification gets a separate row for each classification, all with the same entry number. See multiple classifications.

1B to 1D, Last name, first name, middle initial. Self-explanatory.

1E, Worker identifying no. An individual identifying number for each worker, for example the last four digits of the Social Security number or any number specific to that worker, on every weekly payroll. Full Social Security numbers must not be included.

2, Journeyworker / registered apprentice. Enter "J" for a journeyworker or "RA" for a registered apprentice in a program approved by DOL's Office of Apprenticeship (OA) or a State Apprenticeship Agency (SAA). For apprentices, also show their level of progression in the program. See apprentices on WH-347.

3, Labor classification. The classification of the work actually performed, as named in the wage determination. If the wage determination has no classification for work a worker performed, contact the contracting officer or agency representative immediately.

4, Hours worked each day. Above row 1 there are two small rows. In the top row write the first letter of each day of your workweek, starting with the first day; in the second row write the dates. DOL's example for a Tuesday-to-Monday workweek is "T W T F S S M" over "6/16 ... 6/22". Then, for each worker, enter the hours worked on this project each day as straight time (ST, top line) and overtime (OT, bottom line). On contracts subject to the Contract Work Hours and Safety Standards Act, hours over 40 in the week are overtime, counting hours worked on and off the site of the covered work. See overtime on certified payroll.

5, Total hours worked for the week. The total of the hours in column 4.

6A, Hourly wage rate paid for ST and OT. The actual hourly rate paid for straight time (top line) and overtime (bottom line) for the classification in column 3. If you pay more than the wage determination requires, enter what you actually paid. Do not include cash paid in lieu of fringe benefits here.

6B, Total fringe benefit credit. The total of your contributions to, or reasonably anticipated costs of, bona fide fringe benefit plans for which you take credit. It should equal the worker's total hours for the period times the total hourly credit listed for that worker on page 2.

6C, Payment in lieu of fringe benefits. The total cash paid to the worker instead of fringe benefits this week: total hours times the hourly cash-in-lieu rate. See WH-347 fringe benefits explained.

7A, Gross amount earned. The worker's gross amount earned this week for hours worked on this project.

7B, Gross amount earned for all work. If the worker also earned money on other projects that week, including non-DBRA work, enter the total gross for all work.

8, Deductions for all work. Tax withholdings, FICA, "Other," and total deductions, all taken from the gross for all work (7B). Describe a single "Other" deduction in Additional Remarks on page 2, or attach an itemized addendum if "Other" combines several. Do not pro-rate deductions across projects. See certified payroll deductions.

9, Net pay to worker for all work. The actual dollar amount paid to the worker for all hours worked on all projects that week.

A one-row example

A carpenter works Monday to Friday, 9 hours a day, on a contract covered by the overtime law. The wage determination is $38.00 basic plus $14.00 fringe; the contractor pays $38.00 and pays the $14.00 fringe as cash.

Column	Entry
4	ST 8, 8, 8, 8, 8; OT 1, 1, 1, 1, 1
5	45
6A	38.00 (ST) / 57.00 (OT)
6B	0.00
6C	45 × 14.00 = 630.00
7A	40 × 38.00 + 5 × 57.00 = 1,805.00
7B	1,805.00 (no other work)
8	The actual amounts withheld
9	What was actually paid, which includes the 630.00 cash in lieu

The 6A, 6C and 7A split above follows the column instructions (cash in lieu is kept out of 6A and reported in 6C). DOL's own online WH-347 form computes it the same way and adds 6C back when it computes net pay. Your agency may have its own preferences; ask if a reviewer questions it.

Page 2: header and Statement of Compliance

Repeat the project name, project or contract number, payroll number, business name, project location and week ending date, then print the name and title of the certifying official: the person who paid or supervised the payment of the workers that week.

Then the six check boxes. Boxes 1, 2, 3 and 6 must always be checked. Box 4 is for apprentices, box 5 for fringe benefits. Details are in Statement of Compliance explained.

Apprenticeship program table. If any worker was paid as an apprentice, list each program name, mark OA or SAA, and enter the labor classification. More than three programs need an addendum. If box 4 does not apply, leave it unchecked and write "Not Applicable" or "N/A" under Apprenticeship Program Name.

Hourly credit for fringe benefits. If you claim credit for contributions to plans, list each worker (entry number and name, in the same order as page 1) and, for each plan, the plan name, type, plan number, whether it is funded or unfunded, and the hourly credit claimed. The last column is the total hourly credit per worker. If you pay all fringe benefits as cash, check box 5 but leave this table empty, because the cash is reported in 6C.

Additional remarks. Optional space for deductions, fringe benefit costs or explanations.

Signature, date, telephone and email. Signed by the contractor or subcontractor or their agent who paid or supervised the payment of the workers. A legally valid electronic signature is acceptable; photocopied or scanned signatures are not.

Common mistakes to avoid

• Writing a full SSN in 1E.
• Leaving out the wage determination revision number, or listing only one of several applicable wage determinations.
• Putting cash in lieu of fringe into 6A.
• One row for a worker who worked in two classifications.
• Forgetting fringe on overtime hours: fringe is owed for every hour worked, at the straight rate.
• Unchecked boxes 1, 2, 3 or 6 on page 2, or a missing signature.