WH-347 Form: A Simple Guide to Payroll Reporting

You need to understand the WH-347 form if you’re working on federal construction projects. This standard document helps you submit weekly certified payroll reports, ensuring your projects remain compliant and protecting your business from costly penalties. The U.S. Department of Labor updated the form in January 2025, making it easier to complete correctly.

Here’s what matters: while using the actual WH-347 form is optional, submitting detailed payroll information on a weekly basis is not. You must provide this data, whether you use their form or create your own.

The Copeland Act (40 U.S.C. § 3145) requires contractors on federal construction projects to “furnish a statement on the wages paid each employee during the prior week”. Every certified payroll form must include a signed Statement of Compliance confirming your payroll is accurate and that workers received proper Davis-Bacon prevailing wage rates. The government estimates this process takes about 55 minutes per submission, including review time and data gathering.

This guide shows you exactly how to complete your WH-347 forms correctly and avoid compliance issues that can derail your federal projects.

What is the WH-347 Form and Who Needs It

The WH-347 form, commonly referred to as the Certified Payroll Form, documents that you’re paying workers correctly on federal construction projects. Government auditors use this detailed payroll information to verify prevailing wage compliance.

You must submit this form if you’re working on federally funded or assisted construction contracts valued at $2,000 or more. The Davis-Bacon Act covers the construction, alteration, or repair of public buildings or public works. This requirement applies nationwide, all 50 states, Washington D.C., and U.S. territories.

The reporting extends beyond basic Davis-Bacon projects. Projects receiving federal assistance through grants, loans, loan guarantees, and insurance also require these reports. Over 60 federal statutes mandate prevailing wage compliance on assistance agreements, including projects overseen by the Department of Transportation, HUD, and EPA.

Your weekly submission covers all work performed in the previous week. You submit this documentation to the contracting officer every week. While you can use your own format, you must include payroll information along with a signed Statement of Compliance—the exact wording is crucial.

Poor compliance management can result in significant penalties. Accurate completion protects your contract eligibility and keeps your projects moving forward.

Complete your WH-347 form correctly by following these two pages in order. Page one captures all your weekly payroll data in a redesigned, more intuitive format.

Page 1 requires this information:

1. Header section with project name, contract number, certified payroll number (start with “1” and number sequentially), wage determination number, week ending date, and your business information
2. Worker details, including name, identifying number (last four digits of SSN or employee ID), labor classification, and journeyworker/apprentice status
3. Daily hours worked, separating straight time (S) and overtime (O) hours
4. Wage rates, fringe benefits, and deductions – make sure all deductions comply with the Copeland Act

Page 2 contains the Statement of Compliance that must be submitted with every certified payroll. This page certifies your payroll accuracy under penalty of perjury. Check the correct boxes showing how you pay fringe benefits:

• Box 4a: Paid to approved plans/programs
• Box 4b: Paid directly to workers
• Box 4c: Combination of both methods

A principal of your firm must sign the form – an owner, president, or payroll administrator.

Getting these details right protects your project from compliance issues and keeps your federal contracts on track.

WH-347 compliance mistakes can destroy your federal contracting business. Serious consequences range from contract payment delays to complete debarment from future federal projects. The Department of Labor doesn’t take certification accuracy lightly—willful falsification can result in civil or criminal prosecution.

Here are the compliance failures that hurt contractors most:

Worker misclassification tops the error list. You must classify each worker based on the actual work they perform, not their job titles. When employees perform multiple tasks, report each classification separately with the correct wage rates.

Poor record-keeping creates significant problems. You must maintain detailed payroll records for at least three years after project completion. These records include names, addresses, social security numbers, classifications, hourly rates, fringe benefits, and deductions.

Missed submission deadlines matter more than you think. Submit reports within seven days after the regular pay date. Even weeks with no work require a “no work” report.

The cost of mistakes far exceeds the effort required for accuracy. Protect your business by establishing systematic processes that prevent these common pitfalls.

Need expert guidance on WH-347 compliance? Book free demo session with payroll specialists who can help you avoid these costly errors.

You need proper WH-347 compliance to succeed on federal construction projects. The form itself may be optional, but weekly certified payroll reporting, accompanied by a signed Statement of Compliance, is mandatory under the Davis-Bacon Act. Get this wrong, and you face costly penalties, payment delays, and potential debarment.

Accurate record-keeping protects your business. Worker classifications must accurately reflect the actual duties performed. Wage rates must align with current prevailing wage determinations. Keep detailed documentation for at least three years after project completion—this safeguards you during audits.

The 2025 updates make the form more straightforward to use; however, compliance requirements remain stringent. Develop a systematic approach to weekly reporting and save time and stress throughout your federal projects. Many contractors reduce errors and compliance risks by using specialized software or consulting with payroll experts.

Break down the process into manageable steps. Start with accurate employee classification and documentation. Ensure proper wage calculations, including overtime and fringe benefits. Complete the Statement of Compliance carefully, noting how fringe benefits are paid.

Review your certified payroll procedures regularly to ensure compliance with current requirements. The time you invest in proper compliance protects your business from costly penalties and secures your eligibility for future federal contracts. This investment in compliance directly supports your project profitability and long-term success in the federal construction market.

FAQs

Q1. What is the WH-347 form and who needs to use it? The WH-347 form is a standard document for submitting weekly certified payroll reports on federal construction projects. Contractors and subcontractors working on federally funded or assisted construction contracts valued at $2,000 or more are required to submit this information, though using the specific WH-347 form is optional.

Q2. How often should the WH-347 form be submitted? The form must be submitted weekly, covering all work performed in the previous week. It should be submitted within seven days after the regular pay date, and even weeks with no work require submission of a “no work” report.

Q3. What are the key components of the WH-347 form? The form consists of two pages. Page 1 includes project details, worker information, hours worked, wage rates, and deductions. Page 2 contains the Statement of Compliance, which certifies the accuracy of the payroll under penalty of perjury and indicates how fringe benefits are paid.

Q4. What are common mistakes to avoid when filling out the WH-347 form? Common errors include misclassification of workers, incorrect wage determinations, and improper documentation of fringe benefits. It’s crucial to ensure that worker classifications accurately reflect the actual duties performed and that all wage rates align with current prevailing wage determinations.

Q5. How long should payroll records be maintained? Contractors must maintain detailed payroll records for a minimum of three years after project completion. These records should include names, addresses, social security numbers, classifications, hourly rates, fringe benefits, and deductions.