How to fill out WH-347, field by field

Rev. January 2025. Every numbered box on the form, what belongs in it, and the mistakes that get a submission sent back.

Last reviewed: October 2026, against Form WH-347 (Rev. January 2025) and 29 CFR 5.5.

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The project block

Project name / Project no. — must match the contract documents and the payroll numbering the GC is using. If the GC files payroll under contract no. CDBG-2026-114, use that, not your internal job number.

Certified payroll no. — the week's sequence number. Week 1 is "1". Never restart the numbering when you change a crew member; a gap in the sequence is what auditors look for.

Week ending — the last day of the employer's established seven-day period (often the Saturday; some employers use a Sunday). Pick one and keep it consistent all project long — the day-date fields fill themselves from whatever ending date you enter. Weekly submission is the rule: 29 CFR 5.5(a)(3)(ii)(A) requires certified payrolls every week in which covered work is performed.

Wage determination no. — copy it exactly, including the modification number, e.g. NJ20260012 (mod 3). A stale modification is a real finding.

Prime or subcontractor — check one. A sub filing as prime creates a chain reconciliation problem for the GC.

Worker identification (1A–1E)

Name, and an identifying number. Use the last four digits of the SSN or an employee ID. Do not put a full SSN on the form — PayrollWarden refuses to store one.

Work classification (3) and the flag

Give the classification from the wage determination, and flag it: (J) journeyworker, (RA) registered apprentice, (TR) trainee.

The flag is where money is lost. An apprentice paid a percentage of the journeyworker rate is only lawful if the apprenticeship is individually registered in a program registered with the DOL's Office of Apprenticeship or a recognized State Apprenticeship Agency — that is the rule at 29 CFR 5.5(a)(4)(i). An unregistered "apprentice" must be paid the full journeyworker rate, and that is a textbook violation.

Hours worked (4)

Straight time on the ST line, overtime on the OT line, for each day. Davis-Bacon has no daily overtime: federal overtime starts after 40 hours in the workweek. Do not split overtime across days to smooth it out.

Total hours (5)

Sum the days. These two numbers must foot to the daily cells. A row that does not add up is the easiest thing in the world to catch.

Hourly wage rate (6A)

The cash rate actually paid. Overtime is at least 1.5 times the basic rate — the basic rate only, not the rate including fringe.

Fringe benefits (6B and 6C)

This is the pair that decides most compliance questions. The determination gives you a base rate and a fringe rate; the worker must receive base + fringe in total.

6B is the hourly credit for fringe paid to a bona fide plan — health, pension, vacation. 6C is cash paid in lieu of fringe. Both are per hour, and both apply to every hour worked, including overtime hours.

The test: cash rate + 6B + 6C must be at least base + fringe. Cash in lieu is wages, so it belongs in gross wages, in the deductions base and in net pay. Leaving 6C out of gross is a classic error and it makes net pay disagree with the paycheck.

Apprentices: the percentage applies to the base rate, and the fringe is still owed in full on top of it.

Gross, deductions, net (7A, 7B, 8, 9)

7A is gross for this project. 7B is gross for all work, which is 7A plus anything earned elsewhere in the week. If the worker only worked this project, 7A and 7B are the same number.

Deductions: tax withheld, FICA, and any others — itemize rather than lumping. Net pay is 7B minus total deductions, and it must reconcile to the pay stub.

If a worker is in two classifications, 7A is per classification, but 7B, total deductions and net pay are per worker for the week. Printing them on both rows doubles them.

Statement of Compliance (page 2)

List each worker's fringe credit per hour, then the certifying officer signs. Only a responsible officer of the company can certify. PayrollWarden never signs and never pre-checks a box — an auto-filled certification is worthless, and arguably a false statement.

Frequently asked questions

What wage determination number goes on Form WH-347?

Copy it exactly, including the modification number — for example NJ20260012 (mod 3). A stale modification is a real finding.

Should I put a full Social Security number on the form?

No. Box 1B takes the last four digits of the SSN or an employee ID. A full SSN does not belong on certified payroll, and PayrollWarden refuses to store one.

What do the (J), (RA) and (TR) flags mean?

(J) is a journeyworker, (RA) a registered apprentice, (TR) a trainee. An apprentice paid a percentage of the journeyworker rate is only lawful if the apprenticeship is registered; an unregistered "apprentice" must be paid the full journeyworker rate.

Does the overtime rate include fringe benefits?

No. The overtime premium is at least 1.5 times the basic cash rate only. Fringe benefits are owed at the straight-time rate on top, for every hour worked including overtime hours.

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