How to Fill Out WH-347: A Step-by-Step Guide for Contractors (2025/2026)

What Is the WH-347 and When Do You Need It?

The WH-347 is a payroll reporting form published by the U.S. Department of Labor. It is required on construction projects that receive federal funding — highway jobs, public buildings, military base work, and similar contracts. Prime contractors and every tier of subcontractor must submit one for each week that workers are on site.

The form serves two purposes: it documents the wages and hours paid to each worker, and it includes a signed Statement of Compliance certifying that those wages meet or exceed the prevailing wage rates established in the contract's wage determination.

Failure to submit accurate WH-347s can result in payment withholding, contract termination, or debarment from future federal work.

Before You Start: What You Need on Hand

• —The wage determination from your contract (listing required hourly rates and fringe benefits for each classification)
• —Employee information — full names, last four digits of SSNs, work classifications
• —Daily time records for the reporting week
• —Fringe benefit details — whether you pay them to approved plans or as cash on the check
• —Your company's legal information — contractor name, address, payroll number

Section-by-Section Walkthrough

Header Block: Project and Contractor Information

The top of the form captures identifying details: your company's legal name and address, the payroll number (sequential, starting at 1 for the project), the week ending date (Saturday), the project name and location, and the contract number.

Column 1: Employee Information

Each row represents one worker. Fill in the full name and last four digits of the SSN. Never put the full SSN on the WH-347. The work classification must match the wage determination exactly — using informal titles like “helper” or “lead guy” will get your payroll rejected.

Columns 2–6: Daily Hours

Record actual hours worked each day. If a worker performed work under two different classifications in one week, that worker needs two separate rows, one for each classification.

Column 7: Total Hours

Sum the daily hours. Separate straight-time from overtime. On Davis-Bacon projects, overtime is generally anything over 40 hours in a week.

Column 8: Rate of Pay

Enter the hourly base rate and fringe rate separately. These must meet or exceed the amounts in the wage determination. If you pay part of the fringe to approved plans and part as cash, you need to account for both.

Column 9: Gross Amount Earned

Straight-time hours × base rate, plus overtime hours × 1.5× base rate, plus total hours × fringe rate. Note: fringe is not time-and-a-half — it stays at the flat rate even during overtime.

Columns 10–11: Deductions and Net Pay

List all deductions itemized — federal tax, state tax, FICA, union dues. Lumping everything into a single number is not acceptable.

Page Two: The Statement of Compliance

By signing it, you certify under penalty of perjury that the payroll is correct, each worker has been paid not less than the prevailing wage, apprentices are registered in approved programs, and any deductions are authorized.

The statement includes sections 4a and 4b where you indicate how fringe benefits are paid — to approved plans (4a) or as cash (4b) or a combination. The signature block requires the name, title, company, and date.

Common Mistakes That Get Payrolls Rejected

• —Wrong classification titles — copy the exact title from the wage determination
• —Full SSNs on the form — only the last four digits should appear
• —Missing overtime breakdown — straight time and overtime must be separated
• —Fringe rate errors — miscalculating the fringe credit or forgetting plan contributions
• —Unsigned Statement of Compliance — surprisingly common, invalidates the entire submission
• —Non-sequential payroll numbers — skipping a number triggers compliance questions