If you do work on a federal or federally funded construction job, you have probably heard "we need your certified payroll" more than once. The WH-347 is the form most contractors use to do it. This guide covers where to get the official fillable version, what changed in the latest revision, and how to fill out each part so it doesn't come back to you.

Where to Get the Official WH-347 Fillable Form

The U.S. Department of Labor (DOL) Wage and Hour Division publishes the form and its instructions here: DOL Form WH-347 instructions page.

That page links to three things:

  • The WH-347 PDF
  • An annotated guide to the form
  • An online fillable WH-347 that runs in your browser and does the math for you

Get the form from dol.gov. Copies floating around on other sites are often the old version.

What Changed: The January 2025 Revision

The current form is marked Rev. January 2025, with OMB Control No. 1235-0008 and an OMB expiration of 01/31/2028. OMB approved this revision on January 6, 2025. The prior approval ran through September 30, 2026.

The new form looks quite different from the old one. A few of the bigger changes:

  • Separate columns for the worker's last name, first name, and middle initial
  • A column to mark each worker as a journeyworker (J) or registered apprentice (RA)
  • Separate columns for fringe benefit credit (6B) and cash paid in lieu of fringes (6C)
  • A rebuilt Statement of Compliance on page 2 with six check boxes and a table for each fringe benefit plan
  • A box to mark your final certified payroll on the project

You will see many sites say the old form can't be used after September 30, 2026. DOL has not posted a separate transition notice that we could find, so confirm with your contracting agency which version they accept. Since that date has passed, using the January 2025 form is the safe choice.

Who Has to File Certified Payroll

Prime contractors and subcontractors on construction contracts covered by the Davis-Bacon and Related Acts must submit payroll information every week. That includes federal contracts and many federally assisted projects, such as work funded through federal grants or loans.

Here is a point many people miss: the WH-347 itself is optional. What is required is the weekly payroll information and a signed Statement of Compliance. You can use your own payroll report, as long as it has all the required information and the compliance statement uses identical wording. Most contractors just use the WH-347 because agencies know it.

How Often You File

Weekly. Each week you worked on the project gets its own certified payroll, numbered in order starting with 1. If you are the prime, payrolls go to the federal agency if it is a party to the contract. If not, they go to the owner, sponsor, or applicant, who passes them on to the funding agency. Subs usually submit through the prime.

How to Fill Out Page 1

Header. Check final payroll if it is your last week on the job, and check prime or sub. Then enter the project name, project or contract number, payroll number, your legal business name and address, the project location, the wage determination number(s) and revision numbers in your contract, and the week ending date.

Column 1: Worker info. Give each worker an entry number, their name, and an identifying number, such as the last four digits of their Social Security number. Never put a full Social Security number on the form.

Column 2: J or RA. Journeyworker or registered apprentice. For apprentices, list their level in the program.

Column 3: Labor classification. Use the classification from the wage determination that matches the work actually done. If someone worked in two classifications, use a separate row for each with the same entry number. If you don't track the split, you must pay all hours at the highest applicable rate.

Column 4 and 5: Hours. Fill in the days of your workweek and their dates across the top, then straight time and overtime hours for each day on this project. Column 5 is the week's total.

Column 6A: Hourly rate paid. The actual straight time and overtime rate paid. Do not include cash paid in place of fringes here.

Column 6B: Fringe benefit credit. Total hours times the hourly fringe credit you list on page 2 for payments into bona fide plans.

Column 6C: Cash in lieu of fringes. Total hours times the hourly cash amount paid instead of fringes.

Column 7A and 7B: Gross pay. 7A is gross earned on this project. 7B is gross for all work that week, including other jobs.

Column 8: Deductions. Tax withholding, FICA, and other deductions, taken from the full weekly gross. Don't pro-rate deductions across projects. Explain "other" deductions in the remarks or on an addendum.

Column 9: Net pay. The actual amount paid to the worker for all work that week.

Fringe Benefits: Paid to Plans vs Paid in Cash

On the old WH-347, this was handled in the Statement of Compliance with box 4(a), for fringes paid into approved plans, funds, or programs, and box 4(b), for fringes paid in cash to the worker. If you learned on the old form, that is the part people remember.

On the January 2025 form, it works like this:

  • Paid to plans (union funds, health, pension, and similar): check box 5 on page 2, and fill out the "Hourly Credit for Fringe Benefits" table. List each plan's name, type, plan number, whether it is funded or unfunded, and the hourly credit per worker. That total feeds column 6B on page 1.
  • Paid in cash: check box 5 but leave the table blank, and report the cash in column 6C.
  • A mix of both: fill out the plan table for the plan portion and put the cash portion in 6C.

If you want credit for an unfunded plan, meaning benefits you provide directly instead of paying into a fund, you need DOL approval first.

The Statement of Compliance (Page 2)

Page 2 is where you certify that everything is true. It doesn't need to be notarized, but it carries real weight. False statements can bring penalties under 18 U.S.C. 1001, including fines and up to 5 years in prison. The person signing should be the owner or the person who paid or supervised paying the workers, and they should actually know the numbers.

A few rules from DOL:

  • Boxes 1, 2, 3, and 6 must always be checked.
  • Box 4 covers apprentices. If you have any, list each program, whether it is registered with DOL or a state apprenticeship agency, and the classification. If not, enter N/A.
  • Box 5 covers fringe benefit credit, as described above.
  • Legally valid electronic signatures are fine. A scanned or photocopied signature is not.

Common Mistakes to Avoid

  • Using the old version of the form
  • Putting cash fringe payments in the hourly rate column instead of 6C
  • Listing a classification that isn't on the wage determination, or not splitting hours between classifications
  • Leaving out the wage determination revision number
  • Listing apprentices who aren't in a registered program
  • Putting full Social Security numbers on the form
  • Skipping weeks with no work without telling the agency. Check your contract on whether "no work" payrolls are required
  • Signing with a pasted image of a signature

New York and New Jersey Have Their Own Rules

The WH-347 covers federal Davis-Bacon work. State and local public works jobs follow state prevailing wage law, which has its own certified payroll rules.

In New York, public work falls under Labor Law Article 8, including Section 220, with rates set by the NYS Department of Labor or, for New York City projects, the NYC Comptroller. In New Jersey, the Prevailing Wage Act applies to public works, enforced by the NJ Department of Labor and Workforce Development.

A job can also be covered by both federal and state rules. When that happens, you generally have to meet both, including paying the higher rate. Check your contract and the agency's submission system before you file.

FAQ

Is there a fillable WH-347 for 2026?

Yes. DOL offers a fillable PDF and an online version on its WH-347 page. The current form is Rev. January 2025, OMB No. 1235-0008, expiring 01/31/2028.

Do I have to use the WH-347?

No. The form is optional, but the weekly payroll information and a signed Statement of Compliance with identical wording are required.

Can I sign the WH-347 electronically?

Yes, if it is a legally valid electronic signature that verifies who signed. Scanned or copied signatures don't count.

Where did boxes 4(a) and 4(b) go?

They were on the old form. On the January 2025 form, fringes paid to plans go in box 5 and its plan table on page 2 plus column 6B, and cash fringes go in column 6C.

Does the WH-347 work for New York or New Jersey public jobs?

Not on its own for state jobs. State prevailing wage projects have their own certified payroll requirements, so follow the agency's instructions.

Want Help With Certified Payroll?

If weekly certified payroll is eating up your office time, or you are not sure your fringe reporting is right, we can help. Book a quick call and tell us about your jobs.