What changed on the January 2025 WH-347

The DOL revised Form WH-347 in January 2025. The changes are small on paper but they break every old spreadsheet template that contractors have been using.

Last reviewed: October 2026, against the current form PDF.

The new fringe benefit columns

The biggest change is in the fringe benefit section. The old form had a single column for fringe benefits. The 2025 revision splits this into Columns 6B and 6C, and adds Columns 7A and 7B for gross wages and total wages.

What this means in practice:

• 6B is for fringe benefits paid as an hourly cash equivalent (cash in lieu of benefits).
• 6C is for fringe benefits paid into a bona fide plan (health insurance, pension, etc.).
• 7A is the gross wage amount (hours x base rate).
• 7B is the total wage including the fringe credit from 6B and 6C.

If you were using an Excel template built for the pre-2025 form, the fringe columns will not line up. The totals will be wrong, and the form will be rejected by the GC or contracting agency.

Old vs new layout

The 2025 form also changed the layout of the header section. The "PRIME CONTRACTOR" and "SUBCONTRACTOR" checkboxes moved, and the "SUBMISSION OF FINAL DBRA CERTIFIED PAYROLL FORM" checkbox is now positioned differently relative to the business name and address fields.

We verified the exact coordinates against the January 2025 PDF. The old form's checkbox positions are 400 points off from the new form's positions, which is why our engine had to be corrected.

Expiry date

The January 2025 revision is valid through January 31, 2028 (OMB No. 1235-0008). After that date, the DOL may issue another revision. If they do, your old templates will break again.

Why old Excel templates fail

Most certified payroll Excel templates are macro-driven. They use hardcoded cell references to the old form's columns. When the DOL changes the form, the macros still run but they write to the wrong cells. The form looks filled out, but the numbers are in the wrong place.

This is the exact problem we built PayrollWarden to solve. Our engine reads the current form's text map and places each field by its actual coordinate. When the DOL changes the form, we update the text map and the engine follows.

What to do now

If you are still using a pre-2025 Excel template, stop. Download the current January 2025 form and verify that your fringe columns line up.

Fill out the current WH-347 free

Field-level detail for every box is in the field-by-field guide. How the split columns are calculated: fringe benefits on certified payroll.

Frequently asked questions

Is the 2025 WH-347 form still valid in 2026?

Yes. The January 2025 revision expires on January 31, 2028. It is the current form as of September 2026.

What is the difference between Column 6B and 6C?

6B is fringe benefits paid as cash in lieu of benefits. 6C is fringe benefits paid into a bona fide plan. Both count toward the total fringe obligation, but they are reported in separate columns.

Why does my old Excel template produce wrong totals?

Because the columns moved. The old template's macros still write to the old column positions, so the fringe benefit amounts end up in the wrong cells and the totals do not add up.