The WH-347 is an optional U.S. Department of Labor form for presenting weekly certified payroll information on covered federal or federally assisted construction work. These wh-347 form instructions show how to complete the project header, worker-level wage and hour fields, fringe benefits, deductions, and signed Statement of Compliance.
The WH-347 format is optional, but covered contractors and subcontractors still must submit the required payroll information weekly. A consistent review connects the form to the wage determination, payroll register, supporting records, and contract-specific submission instructions.
The form supports the weekly record, while wage determinations, payroll detail, and supporting records provide the underlying evidence. For broader context, see ProScore’s certified payroll reporting guide. Start by identifying what the WH-347 covers, who uses it, and how its fields connect to the Davis-Bacon reporting obligation.
Book a demo to organize certified payroll reporting
What Is the WH-347 Form?
The WH-347 is a U.S. Department of Labor form that contractors and subcontractors can use to submit certified weekly payrolls for federal or federally assisted construction contracts and subcontracts. A properly completed form satisfies the certified-payroll requirements in Parts 3 and 5 of Title 29 of the Code of Federal Regulations for contracts covered by the Davis-Bacon and Related Acts (DBRA).
The form is optional. The weekly reporting obligation remains in place for covered contractors and subcontractors. You may use the WH-347 or another format that contains all required weekly certified-payroll information. The Copeland Act also requires a weekly statement of the wages paid to each employee during the prior week. Contract terms and the responsible federal or contracting agency determine where and how the information must be submitted.
Each certified payroll must include a signed Statement of Compliance. This statement confirms that the payroll information is accurate and complete. Page two of the WH-347 provides a standard version, although another document with identical wording may be used. The certification should correspond to the payroll period and the workers and wages reported for that submission.
The report documents wages paid to each worker through cash wages, bona fide fringe benefits, or a combination of both. For DBRA-covered work, workers must receive at least the prevailing wage, including fringe benefits, predetermined by the DOL. Agencies review certified payroll information to help determine whether workers received the required wages and fringe benefits. For a broader overview of the weekly reporting process, see this certified payroll reporting guide.
How to Use WH-347 Form Instructions for the Header
Start with the WH-347 header before entering worker-level data. These fields establish which payroll period, contract, wage determinations, and project the certified payroll report covers. Use the U.S. Department of Labor’s annotated WH-347 guide to confirm the form’s field labels and instructions.
- Assign the payroll number. Number payrolls sequentially, beginning with 1. Continue the sequence for each payroll submitted under the covered contract so the reporting record remains easy to follow.
- Enter the project or prime contract number. Use the project or prime contract number associated with the work covered by this report. Match the identifier to the contract and the submission records used by the responsible agency or contracting party.
- List each wage determination and revision. Enter every wage determination and revision number included in the covered contract. Review the contract documents before completing this field so the report reflects all applicable determinations.
- Enter the workweek ending date. Record the date on which the reported pay period ends. Keep this date consistent with the workweek and payroll records supporting the submission.
- Identify the project location. Enter the complete project address. When the project has no specific street address, identify the county or counties and state where the work takes place.
- Mark the last-submission indicator when appropriate. Check the last-submission box when the contracted work is complete. Leave it unmarked for an ongoing contract and review the project status before selecting it.
Verification note: Compare the header against the prime contract, wage determinations, payroll sequence, and workweek records. A precise header connects the report to the correct project and period.
How to Complete Worker, Hours, Wage, and Deduction Fields
Complete one clear row for each worker and classification combination. Reconcile each row to the payroll record for the same workweek. Page one captures classification, hours, wages, fringe benefits, deductions, and net pay.
| Field group | Key entries |
|---|---|
| Worker and classification | Worker identification and labor classification for the work performed. |
| Hours | Daily hours, weekly total, and overtime when applicable. |
| Wages and fringes | Cash wages, fringe benefits, or cash paid in lieu. |
| Deductions and net pay | Each deduction, total deductions, and resulting net pay. |
Identify the worker and actual classification
Enter the worker’s identifying information and assign the labor classification that matches the work performed. A job title alone may not describe the classification required for the workweek. If one worker performs duties under multiple labor classifications, list separate entries and repeat the worker entry number for each classification. This preserves the connection between the individual and each set of hours and wages.
Keep the classification decision tied to the applicable wage determination. The prevailing wage includes fringe benefits, so the wage and fringe fields should be reviewed together. Use the calculate prevailing wage resource when reconciling the required wage package to payroll.
Record daily hours, wages, and fringes
List the days and dates of the workweek with the hours worked on each day. Then enter the total hours for the week. Include overtime hours when applicable. Make sure daily entries add up to the weekly total. Report the wage information for the classification and document fringe benefits in the appropriate fields. When benefits are paid in cash, enter the total cash provided in lieu of benefits.
Show deductions and calculate net pay
Record each deduction and its total in the deductions column. The net-pay field is calculated by subtracting total deductions from gross wages. Review this calculation against the payroll register before the report is certified. The WH-347 fields should show how the reported gross wages, fringe benefits, deductions, and net pay relate to the worker’s actual pay record.
Before moving the row into the final review, check:
- The worker identification and repeated entry number are consistent across classifications.
- The classification reflects the work performed, and daily hours equal weekly hours.
- Wages, fringe amounts, deductions, and net pay reconcile to payroll.
Store the completed row with the supporting records required by the project. See the prevailing wage record keeping guidance for a broader control framework.
How to Report Fringe Benefits on WH-347
Report the worker’s cash wages, bona fide fringe benefits, and any cash paid in lieu of benefits as distinct parts of the weekly payroll record. Form WH-347 provides fields to document wages paid through cash, employer-provided bona fide fringe benefits, or a combination of both. The Department of Labor explains that DBRA-covered workers must receive at least the applicable prevailing wage, including fringe benefits. Review the DOL WH-347 instructions for the controlling requirements.
Separate cash wages from fringe value
Start with the cash wages paid for the workweek. Then identify the value of bona fide fringe benefits provided directly or contributed to an approved plan, fund, or program. Keep the calculation tied to the worker’s applicable classification and wage determination. The form records the weekly result, while payroll and benefits records should show how each amount was calculated and paid.
Record cash paid in lieu of benefits
When the contractor pays cash in lieu of fringe benefits, enter the total amount in the designated field. Do not treat that entry as a substitute for the underlying payroll support. Retain documentation showing the benefit calculation, payments or contributions, worker classification, hours, and applicable wage determination. For a deeper explanation of the benefit categories and calculations, see this guide to prevailing wage fringe benefits.
These entries help contracting agencies review whether workers received the required wages and fringe benefits. They describe the Davis-Bacon certified-payroll record for the covered workweek.
Book a demo to centralize certified payroll reviews
What Must Accompany a WH-347 Submission?
A WH-347 submission belongs in a controlled weekly reporting workflow. The form itself is optional, but covered contractors and subcontractors still must submit the required payroll information weekly. The Copeland Act also requires a weekly statement of wages paid during the prior week. A properly completed WH-347, or another format containing all required information, should align with the contract clauses and the applicable wage determination.
Every certified payroll must include a signed Statement of Compliance. Page two of the WH-347 can serve this purpose, or the contractor can use another document with identical wording. The signature represents the certifying official’s attestation that the certified payroll is accurate and complete. Review the applicable contract and agency instructions for the required recipient, submission method, file naming, and deadline.
Keep the supporting records with the submission workflow
The form summarizes the weekly information used to show wages and fringe benefits paid to each worker. It does not replace the underlying payroll records, worker and classification data, wage determination, fringe-benefit support, or other project documentation. DOL and contracting agencies review certified payroll information to help determine whether workers received required wages and fringe benefits. Use this prevailing wage record keeping guidance to organize the records behind each report.
Before sending the file, confirm:
- The weekly payroll information covers the correct workweek and project.
- The Statement of Compliance is complete, signed, and attached.
- The wage determination, classifications, cash wages, and fringe benefits support the reported figures.
- Contract-specific agency instructions and the required submission destination have been checked.
- Supporting payroll records are linked to the report and ready for review.
For a broader workflow, see this certified payroll reporting guide.
How Contractors Can Review WH-347 Reports Before Submission
A focused review helps supervisors and compliance managers catch inconsistencies before a weekly report leaves the project team. Start by matching the report to the correct project, contract, and applicable wage determination. Confirm that the project identifiers and wage information used for the report align with the records maintained for that work.
Next, reconcile each worker row against the underlying payroll data. Check the worker’s labor classification, hours, cash wages, fringe benefits, deductions, and resulting net pay. The review should show that the reported compensation reflects the wages paid through cash, bona fide fringe benefits, or both. For Davis-Bacon and Related Acts work, workers must receive at least the DOL-predetermined prevailing wage, including fringe benefits. The Department of Labor explains the WH-347 requirements.
Then confirm that the Statement of Compliance is complete and signed by the authorized official. Review the certification alongside the supporting payroll, classification, wage, and fringe-benefit records. Agencies use certified payroll information to help determine whether workers received required wages and fringe benefits, so the report should remain traceable to the records behind every entry.
Finally, retain the approved submission with its supporting documentation according to the applicable contract and project controls. A centralized workflow can make this review easier to repeat. ProScore helps teams centralize records, automate reporting, and use dashboards to monitor information across contractors. See this prevailing wage compliance checklist for a broader control framework.
Book a demo for clearer contractor oversight
Frequently Asked Questions
How do you correctly fill out a WH-347 payroll form?
Enter the contractor and project details, payroll number, wage determination and revision numbers, workweek ending date, and project location. For each worker, report the labor classification, daily and weekly hours, wages, fringe benefits or cash paid in lieu of fringes, deductions, and net pay. Use the classification that matches the work performed. The U.S. Department of Labor’s annotated WH-347 guide provides field-level instructions.
What must be filed with a WH-347 form?
Submit the completed weekly payroll information with a signed Statement of Compliance. The statement may be page two of the WH-347 or another document with identical wording. Keep the underlying payroll, wage, classification, fringe-benefit, and deduction records available according to the contract and applicable requirements. Each certified payroll must include the signed statement, according to the Department of Labor.
Can you submit a WH-347 in Excel format?
Yes, a contractor may use another format, including an Excel-based report, when it contains all required weekly certified-payroll information and follows the contract’s submission instructions. The WH-347 form itself is optional, while weekly payroll reporting remains required for covered work. Confirm the format with the contracting agency before using it for recurring submissions.
When should the final WH-347 submission be marked?
Check the last-submission box when the contracted work is complete. Continue numbering payrolls sequentially from number one through the final report, and make sure the final reporting period and worker information are complete. The DOL annotated guide identifies the last-submission box as a project-closeout field.
How can teams improve WH-347 review consistency?
Accurate weekly reporting depends on clear records, consistent review, and visibility across covered contractors. ProScore helps teams organize compliance workflows with centralized records, automated reporting, and real-time dashboards. See how a more structured process can support audit readiness as your projects grow. Get Compliant. Faster.