How to Fill Out Form WH-347, Column by Column

The WH-347 looks worse than it is. It is one header, one table row per worker, and one signature page. This walkthrough follows the current January 2025 revision, which reorganized the columns; if your template shows a single "name and identifying number" column, it is the old layout.

Before you start

Have three things in front of you:

• Your contract's wage determination. It lists the labor classifications and the minimum base and fringe rates for your county and construction type. The determination incorporated into your contract controls, not the newest one on SAM.gov.
• This week's time records, split by day and by straight time versus overtime.
• Each worker's pay and deduction amounts for the week.

The header

• Final submission checkbox. Check only on your last payroll for the project.
• Prime contractor or subcontractor. Check the one you are. Subcontractors file their own payrolls; they flow up through the prime.
• Project name, location, and project or contract number. Copy them from the contract.
• Certified payroll number. Start at 1 on your first week and count up. Gaps invite questions.
• Wage determination number. From the contract, including the modification number.
• Week ending date. The last day of your payroll week.

The worker table, column by column

• (1A) Worker entry number. 1 through 8; the sheet holds eight workers. Use continuation sheets past that.
• (1B) to (1D) Last name, first name, middle initial.
• (1E) Identifying number. The last four digits of the Social Security number is standard. Never the full SSN.
• (2) J or RA. Journeyworker, or registered apprentice. Apprentice rates are only lawful if the worker is registered in a bona fide program; page 2 asks you to identify the program.
• (3) Labor classification. Word-for-word from the wage determination. If a worker performed two classifications, use one row per classification.
• (4) Hours worked each day. The grid has seven day columns with the day and date across the top, and an ST and OT line per worker. Overtime under federal rules generally starts after 40 hours in the week.
• (5) Total hours. ST total and OT total for the week.
• (6A) Hourly rate paid, ST and OT. Overtime is at least 1.5 times the basic rate. The multiplier applies to the basic hourly rate, not to fringe amounts.
• (6B) Total fringe benefit credit. The per-hour credit you claim for payments to bona fide plans, funds, or programs. Page 2 asks for each plan's details.
• (6C) Payment in lieu of fringe benefits. Per-hour cash paid directly to the worker instead of plan contributions. Many small subs pay the entire fringe requirement this way.
• (7A) Gross earned on this project. Wages for this project this week.
• (7B) Gross for all work. The worker's full gross for the week, including other jobs. If they only worked this project, 7A and 7B match.
• (8) Deductions. Tax withholdings, FICA, other (which must be identified), and the total. Deductions must be permissible under 29 CFR part 3.
• (9) Net pay. Gross for all work minus total deductions.

Page 2: the Statement of Compliance

Page 2 is where the "certified" in certified payroll happens. You check each certification, identify any apprenticeship programs and fringe benefit plans with per-worker hourly credits, then sign with your name, title, date, phone, and email. Read our Statement of Compliance guide before signing for the first time; the signature carries personal legal weight.

Submitting

Weekly, within seven days of the regular payment date, to the contracting agency if it is party to the contract, otherwise through your prime contractor. Keep copies; basic records must stay available for three years after project completion.

If you would rather not do the math and alignment by hand, the free generator fills this exact form in your browser, pulls your wage determination from SAM.gov, and computes the overtime, fringe, and net columns to the cent.