The WH-347 form, explained column by column

Form WH-347 is the U.S. Department of Labor's optional-but-universal format for weekly certified payroll on federal and federally-assisted construction projects (Davis-Bacon and Related Acts). Submitting it (or an equivalent) weekly is mandatory; getting it wrong can mean withheld payments and penalties.

Header

The worker table (columns 1–9)

  1. Name and individual identifying number — name plus the last 4 digits of the SSN. Full SSNs and home addresses should NOT appear on the version you submit.
  2. Number of withholding exemptions — optional, from the W-4.
  3. Work classification — must match a classification in the applicable wage determination. A worker doing two crafts appears on two lines with hours split.
  4. Day and date / hours worked — one column per day; overtime ("O") and straight time ("S") rows.
  5. Total hours.
  6. Rate of pay (including fringe) — for cash-paid fringes, write rate + fringe (e.g. "38.50/12.25"). Overtime is at least 1.5× the base rate after 40 hours.
  7. Gross amount earned — this project / all work that week if the worker also worked other jobs.
  8. Deductions — FICA, federal withholding, plus columns you label (state tax, SDI, etc.); the "Other" column needs an explanation when used.
  9. Net wages paid for week.

Page 2 — the Statement of Compliance

This is the part that makes the payroll "certified": a signed declaration that workers were paid the applicable prevailing wage, with the week's date range, and a fringe-benefit election:

Falsifying it is a federal crime (18 U.S.C. § 1001), which is why the math on page 1 needs to be right.

Common mistakes

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