Updated September 11, 2026 · Federal certified payroll (Davis-Bacon / Copeland Act)
How to fill out the WH-347 (Rev. Jan 2025), column by column
The January 2025 revision of the WH-347 moved some fields, split others, and added a few that the old form never asked for. This page walks the current form top to bottom, in the order you fill it in, using the Department of Labor's own instructions as the reference. Where the instructions say something specific, we quote or paraphrase them and link the source. Where they are silent, we say so.
Before you start: three things the 2025 form assumes you have
- The wage determination number(s) for the contract. The revised form has a dedicated field for it (below). If more than one determination applies to the week's work, DOL says to list all of them.
- A worker identifying number that is not a full SSN. DOL's instructions say full Social Security numbers "must not be included." Last four digits, or any number unique to the worker, is fine.
- Apprentice registration details for anyone paid as an apprentice: program name, whether it is registered with DOL's Office of Apprenticeship (OA) or a State Apprenticeship Agency (SAA), and the apprentice's level of progression.
Header block
| Field | What goes in it |
|---|---|
| Contractor or Subcontractor | Your firm's legal name, and check the box for which one you are on this contract. |
| Address | Firm address. |
| Payroll No. | Sequential, starting at 1 for the first week on the project. Gaps are a common reviewer question, which is why "no work performed" weeks still get a numbered submission. |
| For Week Ending | Workweek ending date. |
| Project and Location; Project or Contract No. | As shown in the contract documents. |
| Wage Determination No. (new) | The wage determination number(s) and revision number(s) included in the contract that apply to the work in this pay period. This field did not exist on the pre-2025 form. |
Columns 1A to 1E: worker identity
The old single "Name and Individual Identifying Number" column is now five fields.
- 1A Worker Entry No. Starts at 1 and counts up. If a worker appears on two rows because they worked two classifications, both rows carry the same entry number. Eight rows fit on a page; the first row of page 2 is entry 9, page 3 starts at 17, and so on.
- 1B Last name, 1C first name, 1D middle initial. Self-explanatory.
- 1E Worker Identifying No. Last four of the SSN or another worker-specific number. Not the full SSN.
Column 2: Journeyworker / Registered Apprentice (new)
Enter J for a journeyworker or RA for a registered apprentice in a program approved by DOL's Office of Apprenticeship or a State Apprenticeship Agency. For apprentices, also list their level of progression within the program. This replaces the old "No. of Withholding Exemptions" column, which is gone.
Column 3: Labor classification
The classification for the work actually performed, taken from the wage determination in the contract. If a worker performed work in more than one classification during the week, use a separate row per classification with an accurate hours breakdown. DOL's instructions are blunt about the alternative: if you did not keep an accurate breakdown, the worker must be paid for all hours at the highest applicable rate (basic hourly rate plus fringe). If the determination has no classification for the work, contact the contracting officer; do not invent one.
Column 4: Hours worked each day
The header row above row 1 takes the first letter of each day of your workweek and the date under it, so a Tuesday-to-Monday workweek starts with "T". Each worker row then has straight-time hours in the top line (S) and overtime in the bottom line (O). Hours over 40 in the workweek are overtime on contracts subject to the Contract Work Hours and Safety Standards Act. Column 5 is the weekly total.
Column 6: rate of pay, in three parts
This is where most of the 2025 changes land, and where most errors happen.
| Column | Contents | Common mistake |
|---|---|---|
| 6A Hourly wage rate paid, ST and OT | The actual hourly rate paid for straight time (top) and overtime (bottom) for the classification in column 3. If you paid above the determination, show what you actually paid. | Putting cash-in-lieu-of-fringe in this column. DOL's note: "do not include cash payments in lieu of fringe benefits in this column." |
| 6B Total fringe benefit credit | Total dollars of credit you are taking for contributions to (or reasonably anticipated costs of) bona fide fringe benefit plans. Per DOL, this should equal the worker's total hours for the period multiplied by the hourly credit you listed on page 2 under "Hourly Credit for Fringe Benefits." | Entering a weekly premium or a flat monthly amount instead of hours × hourly credit. If 6B has a number, page 2 box 5 must be checked and the credit table filled in. |
| 6C Payment in lieu of fringe benefits | Total cash paid in lieu of fringe benefits for the week: hours × the hourly cash-in-lieu rate. | Splitting a worker's fringe between 6B and 6C without the page 2 table showing the plan portion. DOL says to enter the respective amounts in both places when you do a partial plan / partial cash mix. |
For worked examples of how 6A, 6B and 6C interact, including overtime weeks, see Fringe benefit credit vs. cash in lieu: worked examples.
Columns 7A and 7B: gross earned
- 7A is gross earned for hours on this federal or federally assisted project.
- 7B is gross earned for all work in the week, including non-covered projects. If the worker only worked this project, 7A and 7B match.
The old form squeezed both numbers into one box with a slash; the new form separates them.
Column 8: deductions for all work
Deductions come off the all-work gross (7B), not the project gross. There are boxes for tax withholdings, FICA, "Other," and a total. If "Other" is a single deduction, describe it under Additional Remarks on page 2; if it is several, attach an addendum itemizing each. Do not pro-rate deductions across projects. Deductions must be permitted under the Copeland Act regulations, 29 CFR part 3; anything outside the list in 29 CFR 3.5 needs prior DOL approval.
Column 9: net paid for all work
The actual dollars paid to the worker for the week across all projects. 7B minus 8 should reconcile to it.
Page 2: Statement of Compliance
The statement must be signed by the contractor, subcontractor, or an authorized officer or employee who supervises the payment of wages, with an original handwritten signature or a legally valid electronic signature (29 CFR 3.3(b)). It is not notarized, but it is signed under 18 U.S.C. § 1001, which is the false-statements statute. Two boxes on the new form need attention:
- Box 4, apprentices. If anyone is paid as an apprentice this period, box 4 must be checked and each apprenticeship program listed (name, OA or SAA, labor classification). If not applicable, leave it unchecked and write "N/A" in the program name field.
- Box 5, Hourly Credit for Fringe Benefits. If you claim any plan credit (column 6B), check box 5 and complete the table: worker entry number and name, then for each plan its name, type, plan number, funded or unfunded, and the hourly credit per worker, with a total hourly credit column. Credits for "unfunded" plans (benefits you provide directly rather than through a fund) require prior DOL approval under 29 CFR 5.28. If you meet the fringe obligation entirely in cash, check the box but leave the table blank; the cash shows in 6C.
Frequently asked
When is the WH-347 due each week?
29 CFR 3.4(a) says each certified payroll must be delivered "within 7 days after the regular payment date of the payroll period" to the contracting or financing agency (or its representative at the site). Individual contracts and GCs sometimes require faster turnaround; the regulation is the floor.
Do I still submit a payroll for a week with no work on the project?
DOL's instructions do not prescribe a separate "no work" form, but contracting agencies routinely expect a numbered submission (or a written statement) for weeks with no covered work so the sequence stays unbroken. Check the agency's or GC's instructions; when in doubt, submit a no-work statement with the next payroll number.
Can I keep using my old spreadsheet template?
Only if it carries every field on the Rev. Jan 2025 form and the identically worded Statement of Compliance. The pre-2025 revision stops being valid after September 30, 2026; see what to check before then.