How we calculate
Each rule below is implemented exactly as written and nothing else is. Where the official instructions leave a choice open, we follow the DOL’s own online WH-347 generator. We never invent thresholds — the app flags issues for you to review; you certify the payroll.
| Column | Formula |
|---|---|
| 6A (top) | Straight-time rate actually paid (no cash in lieu of fringe) |
| 6A (bottom) | 1.5 × the base rate, never on a base below the wage determination rate for journeyworkers; rounded up to the cent |
| 6B | (ST + OT hours) × hourly credit to bona fide plans |
| 6C | (ST + OT hours) × cash paid in lieu of fringe (fringe rate − plan credit when you pay both) |
| 7A | ST hours × ST rate + OT hours × OT rate |
| 7B | 7A, or the higher all-work gross you enter |
| 8 | Tax withholding + FICA + other, as you enter them |
| 9 | 7B + 6C − total deductions |
Weekly submission; WH-347 is optional
Certified payrolls are submitted weekly, for each week in which any covered work is performed. WH-347 is optional; any format with the same information is allowed.
- 29 CFR 5.5 (eCFR, as of 2026-10-01) — retrieved 2026-10-24
“The contractor or subcontractor must submit weekly, for each week in which any DBA- or Related Acts-covered work is performed, certified payrolls”
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
Identifying number, never a full SSN
Each worker is identified by an individual identifying number such as the last four digits of the SSN. Full Social Security numbers must not be included.
- 29 CFR 5.5 (eCFR, as of 2026-10-01) — retrieved 2026-10-24
“full Social Security numbers and last known addresses, telephone numbers, and email addresses must not be included on weekly transmittals”
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
One row per classification
A worker who worked in more than one classification gets a separate row per classification, with the same worker entry number on each row. Without an accurate breakdown the worker must be paid the highest applicable rate for all hours.
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
Worker entry numbers continue across pages
Worker entry numbers start at 1 and continue across pages (row 1 on page 2 may be entry 9).
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
Overtime over 40 hours (CWHSSA)
On contracts covered by CWHSSA, hours over 40 in the workweek must be paid at not less than one and one-half times the basic rate of pay. The user enters ST and OT hours; the app warns when straight time exceeds 40.
- 29 CFR 5.5 (eCFR, as of 2026-10-01) — retrieved 2026-10-24
“compensation at a rate not less than one and one-half times the basic rate of pay for all hours worked in excess of forty hours in such workweek”
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
Fringe is excluded from the overtime rate
Fringe benefit contributions and cash paid in lieu of fringe are excluded from the rate used for overtime, but the overtime base can never be lower than the wage determination's basic hourly rate. If the contractor actually pays a higher cash wage, that higher wage is the base. OT rate = 1.5 x base rate actually paid, rounded up to the cent.
- 29 CFR 5.32 Overtime payments (eCFR, as of 2026-10-01) — retrieved 2026-10-24
“The contractor's contributions or costs for fringe benefits may be excluded in computing such rate so long as the exclusions do not reduce the regular or basic rate below the basic hourly rate contained in the wage determination.”
- 29 CFR 5.32 Overtime payments (eCFR, as of 2026-10-01) — retrieved 2026-10-24
“Such a cash equivalent would also be excludable in computing the regular or basic rate under the Federal overtime laws”
Column 6A: hourly rates paid
Column 6A shows the actual hourly rate paid for straight time (top) and overtime (bottom), excluding cash in lieu of fringe benefits.
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
“do not include cash payments in lieu of fringe benefits in this column”
Column 6B: fringe benefit credit
Column 6B = the worker's total hours this period x the total hourly credit for bona fide fringe benefit plans (listed on page 2).
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
“This amount should equal the worker's total hours worked in this period multiplied by the hourly credit for fringe benefits”
Column 6C: cash in lieu of fringe
Column 6C = the worker's total hours x the hourly cash paid in lieu of fringe benefits. When the fringe is met partly by plans and partly by cash, both 6B and 6C are filled.
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
“This amount should equal the worker's total hours worked in this period multiplied by the hourly rate provided to the worker as cash in lieu of fringe benefits.”
Apprentices: fringe per the registered program
A registered apprentice is paid fringe benefits as the apprenticeship program provides. If the program does not specify fringe benefits, the apprentice is owed the full fringe listed on the wage determination for the classification (unless the WHD Administrator has determined that a different practice prevails). In the app, an apprentice's program fringe (an hourly rate and the credit to each plan, or no fringe) replaces the classification's fringe in 6B, 6C and the page 2 hourly-credit table; with no program fringe set, the classification's full fringe applies and a lower payment is flagged.
- 29 CFR 5.5(a)(4)(i)(B) Apprentices, fringe benefits (eCFR, as of 2026-10-22) — retrieved 2026-10-25
“Apprentices must be paid fringe benefits in accordance with the provisions of the apprenticeship program. If the apprenticeship program does not specify fringe benefits, apprentices must be paid the full amount of fringe benefits listed on the wage determination for the applicable classification. If the Administrator determines that a different practice prevails for the applicable apprentice classification, fringe benefits must be paid in accordance with that determination.”
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
“list each worker entry number (entered in column 1A on the first page) and name of worker for whom the contractor or subcontractor claimed an hourly fringe benefit credit”
Columns 7A, 7B and 9: gross and net
7A is the gross earned on this project; 7B is the gross for all work in the week (not less than 7A); 9 is the actual net paid for all work. As in DOL's own online generator, 7A = ST hours x ST rate + OT hours x OT rate, and net = 7B + cash in lieu (6C) - total deductions.
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
- DOL WHD — Online fillable WH-347 form (page source, Wayback snapshot 2026-05-20) — retrieved 2026-10-24
“const projectGross = (totalStHours * stRate) + (totalOtHours * otRate); ... worker.netPayment = worker.earnings.totalGrossAllWork + worker.earnings.totalPaymentInLieu - worker.deductions.total;”
Column 8: deductions
Deductions are for all work: tax withholdings, FICA, other, and their total. A single 'Other' deduction is described in Additional Remarks; several need an itemized addendum. Deductions are not pro-rated across projects and must be permissible under 29 CFR part 3.
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
Statement of Compliance boxes
Page 2: boxes 1, 2, 3 and 6 must always be checked; box 4 when any apprentice is paid (program name, OA/SAA, classification; 'N/A' when not applicable; addendum beyond three programs); box 5 when fringe benefits are paid, with the hourly credit table filled for plan credits (up to six plans, addendum beyond).
Signature on the Statement of Compliance
The Statement of Compliance must carry an original handwritten signature or a legally valid electronic signature; scanned or photocopied signatures do not satisfy the requirement. The app leaves the signature box empty.
- 29 CFR 5.5 (eCFR, as of 2026-10-01) — retrieved 2026-10-24
“must be an original handwritten signature or a legally valid electronic signature”
- DOL WHD — Form WH-347 instructions (page text, Wayback snapshot 2026-08-31) — retrieved 2026-10-24
Form version (Rev. January 2025)
The current form is Rev. January 2025 (OMB 1235-0008, expires 01/31/2028). The previous form (Revised December 2008) displayed an OMB expiration of 09/30/2026.
- DOL WHD — Form WH-347, Rev. January 2025, OMB 1235-0008, expires 01/31/2028 (PDF, identical to Wayback 2025-01-23 and 2026-10-02 copies) — retrieved 2026-10-24
- reginfo.gov — OMB 1235-0008, ICR 202410-1235-006 (approved 01/06/2025; expiration 01/31/2028; previously approved expiration 09/30/2026) — retrieved 2026-10-24