WH-347 example: a filled-out sample, explained

Reading instructions only gets you so far. Below is a complete WH-347 on the current form (Rev. January 2025), filled in for one made-up week, with every number explained. It covers the cases that cause the most mistakes: overtime, a worker in two classifications, fringe paid partly in cash, and a registered apprentice. You can open the sample as a PDF next to this page.

The setup

• Contractor: Example Concrete & Framing LLC, a subcontractor to Hudson Builders Inc.
• Project: Riverside Library Renovation, contract GS-02P-26-XYZ-0042, Troy, NY.
• Wage determination: NY20260012, modification 3 (building). Carpenter $38.42 + $24.10 fringe; Laborer $27.50 + $18.25 fringe.
• Fringe: two funded union plans, Local 9 Health Fund ($14.60 an hour for carpenters, $12.00 for laborers) and Local 9 Pension ($9.50 for carpenters). The laborer's remaining $6.25 of fringe is paid as cash in lieu.
• Week: Sunday to Saturday, ending Saturday 10/17/2026. This is the company's third payroll on the project, so it is certified payroll no. 3.

The header

Field	Sample entry	Why
Check boxes	Subcontractor	The company is a sub on this project; "final" stays unchecked because work continues.
Project no. or contract no.	GS-02P-26-XYZ-0042	The prime contract number from the agency.
Certified payroll no.	3	Payrolls are numbered 1, 2, 3… per company and project.
Wage determination no.	NY20260012 Mod 3 (Building)	Number and modification, as incorporated in the contract. See finding your wage determination number.
Week ending date	10/17/2026	The last day of the workweek.
Business name and address	Example Concrete & Framing LLC, Albany, NY	Your own company, not the prime's.

Above the hours columns, the day letters run S M T W T F S with the dates 10/11 to 10/17 under them, matching the Sunday-to-Saturday workweek.

Worker 1: Lopez, a carpenter with overtime

Maria Lopez worked 8 hours Monday to Friday, then 2 more hours on Friday and 4 on Saturday: 46 hours. On a contract with the CWHSSA overtime clause, hours over 40 in the workweek are overtime, so 40 go on the ST line and 6 on the OT line.

Column	Entry	How
1A–1E	1, Lopez, Maria, A, 4821	4821 is a made-up last four of the SSN; never the full number.
2	J	Journeyworker.
3	Carpenter	As named in the wage determination.
5	46	40 ST + 6 OT.
6A	38.42 / 57.63	Basic rate; overtime is 1.5 × 38.42, with fringe left out.
6B	1,108.60	46 hours × $24.10 plan credit. Fringe is owed on overtime hours too, but never multiplied by 1.5.
6C	0.00	All her fringe goes to the plans.
7A	1,882.58	40 × 38.42 + 6 × 57.63.
7B	1,882.58	She had no other work that week.
8	182.40 + 132.98 + 0.00 = 315.38	Tax withholdings, FICA, other, total.
9	1,567.20	1,882.58 + 0.00 − 315.38.

More on the rules in overtime on certified payroll.

Worker 2: Smith, two classifications and cash in lieu

John Smith worked 30 hours as a laborer (Monday 6, Tuesday to Thursday 8 each) and 10 as a carpenter (2 on Monday, 8 on Friday). That is 40 hours, so there is no overtime. He gets two rows with the same entry number, 2, one per classification, as DOL's instructions require.

Column	Laborer row	Carpenter row
4 hours	6, 8, 8, 8	2, 8
5 total	30	10
6A	27.50 / 41.25	38.42 / 57.63
6B	360.00 (30 × 12.00 health)	241.00 (10 × 24.10)
6C	187.50 (30 × 6.25 cash)	0.00
7A	825.00	384.20

Columns 7B, 8 and 9 are "for all work," so they appear once, on his first row:

• 7B: 825.00 + 384.20 = 1,209.20.
• 8: tax 121.00, FICA 107.52, other 25.00 (union dues), total 253.52.
• 9: 1,209.20 + 187.50 cash in lieu − 253.52 = 1,143.18.

The $25.00 "Other" deduction must be described. Here it goes in Additional Remarks on page 2. Union dues are a permitted deduction under 29 CFR 3.5(h) when provided for in a collective bargaining agreement; see certified payroll deductions. The cash in lieu is reported in 6C and kept out of 6A, as explained in WH-347 fringe benefits.

Worker 3: Carter, a registered apprentice

Devon Carter is a second-year carpentry apprentice in a program registered with DOL's Office of Apprenticeship, paid 60% of the journeyworker rate.

Column	Entry	How
2	RA, 2nd yr 60%	"RA" plus the apprentice's level in the program.
3	Carpenter	The work performed, not "apprentice."
6A	23.05 / 34.58	60% of 38.42, rounded to the cent; overtime would be 1.5 × 23.05 = 34.575, shown rounded up so it never falls below time and a half.
6B	964.00	40 × 24.10. This sample assumes the program pays apprentices the full fringe, which is also the rule when a program says nothing about fringe.
7A / 7B	922.00	40 × 23.05.
8	61.20 + 70.55 = 131.75
9	790.25	922.00 − 131.75.

Paying an apprentice rate is only allowed for workers individually registered in a registered program; see apprentices on WH-347.

Page 2: the Statement of Compliance

• Boxes 1, 2, 3 and 6 are checked, as on every payroll.
• Box 4 is checked because Carter is paid as an apprentice. The table lists Capital Region Carpenters JATC, registered with the OA, classification Carpenter.
• Box 5 is checked because fringe is owed and paid. The hourly credit table lists both plans (name, type Health / Pension, plan numbers H-2231 and P-7710, both funded) and each worker's credit per plan: Lopez 14.60 + 9.50 = 24.10, Smith as a laborer 12.00, Smith as a carpenter 24.10, Carter 24.10. Each worker's 6B equals hours × that total.
• Additional remarks: "Other deduction, entry 2 (Smith): $25.00 union dues (written authorization on file). Prime contractor: Hudson Builders Inc." Naming the prime is optional but saves the reviewer a question.
• Certifying official: Pat Example, Owner, dated 10/19/2026, with phone and email. The signature line is left blank in the sample; you sign by hand or with a legally valid electronic signature.

Each box is explained in the Statement of Compliance, explained.

Checks to run on your own payroll

These are the reconciliations a reviewer runs, and every row of the sample passes them:

1. ST + OT hours = column 5, and OT only after 40 hours in the workweek.
2. 6A bottom line = 1.5 × the basic rate, never including fringe or cash in lieu.
3. 6B = total hours × the page 2 hourly credit for that worker.
4. 6C = total hours × the cash paid in lieu of fringe.
5. 7A = ST hours × ST rate + OT hours × OT rate, row by row.
6. 9 = 7B + 6C − 8, and it matches the check or deposit you actually paid.
7. Rates in 6A + hourly fringe are at least the wage determination for the classification in column 3 (for a registered apprentice, the rate the program sets).

Make your own

The sample was produced by WH-347 Kit from the setup above: the crew, rates and fringe plans are entered once, each week's hours go in by day, and the app fills both pages of the official form. Your first report is free. For a field-by-field walkthrough of a blank form, see how to fill out WH-347.