Davis-Bacon Compliance
How to Fill Out Form WH-347: A Step-by-Step Guide for Contractors
Updated for 2026 — Everything you need to know about completing certified payroll on federal prevailing wage projects.
1. What Is Form WH-347?
Form WH-347 is the U.S. Department of Labor's standard form for submitting weekly certified payroll reports on federally funded or federally assisted construction projects. If your project is covered by the Davis-Bacon Act or any of the Davis-Bacon Related Acts (DBRA), you are required to submit this form every week for every week you have workers on site.
The form has two pages. Page 1 is the actual payroll data — a table listing every worker, their classification, hours, pay rate, deductions, and net wages. Page 2 is the Statement of Compliance, which you sign under penalty of perjury certifying that the information is accurate and that all workers were paid correctly. For details on the latest form version, see our WH-347 Form 2025 guide.
It's not optional. It's not a suggestion. Failure to submit, or submitting inaccurate information, can result in back wage assessments, contract termination, debarment from future federal work, and in the case of intentional falsification, criminal prosecution. Learn more about Davis-Bacon penalties.
2. Who Needs to File It?
Every contractor and subcontractor performing work on a Davis-Bacon covered project must submit certified payroll. This includes:
- Prime contractors — the general contractor holding the federal contract
- Subcontractors at every tier — electrical, plumbing, HVAC, concrete, roofing, anyone performing covered work
- Owner-operators — if you're the owner and you perform manual labor on site, you must be listed on the payroll too
The prime contractor is responsible for collecting certified payroll from all subcontractors and submitting them to the contracting agency. However, each contractor is individually responsible for the accuracy of their own WH-347.
When does the requirement apply?
The Davis-Bacon Act applies to federally funded or assisted construction contracts over $2,000. This includes projects funded by agencies like DOT, HUD, EPA, DOD, VA, and Corps of Engineers, as well as projects receiving federal grants or loans.
3. Before You Start: What You Need
Before filling out a single field on the WH-347, gather these items:
- 1The wage determination for your project — This is the document that lists every labor classification and its required minimum hourly rate plus fringe benefits. You can find it on SAM.gov or in your contract documents. See our prevailing wage lookup guide for step-by-step instructions.
- 2Worker information — Full name, last four digits of SSN (or full SSN on request), and correct labor classification for each worker.
- 3Accurate time records — Daily hours for each worker, broken down by day of the week. You need to know straight time vs. overtime.
- 4Your fringe benefit information — How much do you pay into bona fide benefit plans (health insurance, pension, etc.) per hour vs. how much is paid in cash? This is the calculation that trips up most contractors.
- 5Project details — Contractor name, project name, contract number, and the payroll period (week ending date).
4. Filling Out the Header
The top of Page 1 contains several fields that identify who you are, what project you're working on, and what period this payroll covers.
Contractor or Subcontractor
Your company's legal name and full mailing address. Use the exact name that appears on your contract.
Payroll No.
A sequential number starting at 1 for the first week of the project. Week 2 is payroll #2, and so on. If you had no workers on site during a week, you still submit a "no work" payroll for that week. The numbering should not have gaps.
Week Ending
The last day of the payroll week (typically Saturday). The payroll week must be seven consecutive days and should be consistent throughout the project.
Project and Location
The full name of the project (as it appears in the contract) and the physical location — city, county, and state.
Project or Contract No.
The federal contract number or project number from the awarding agency.
5. Worker Rows: The Main Table
This is the core of the WH-347 — a row for each worker who performed any work on the project during that payroll week. Here's what goes in each column:
Column 1: Name and Individual Identifying Number
The worker's full name and the last four digits of their Social Security number. The full SSN is not required on the submitted form, but you must keep full SSNs in your records and provide them if the contracting agency or DOL requests them.
Column 2: Work Classification
This must match a classification listed in the wage determination for your project. Common classifications include Electrician, Plumber, Pipe Fitter, Carpenter, Laborer, Operating Engineer, Ironworker, etc. The classification must reflect the actual work performed, not the worker's job title at your company. If a worker performs work in two classifications during the same week, they should be listed on two separate lines.
This is where most mistakes happen.
Using the wrong classification — even a close one like "Plumber" instead of "Pipe Fitter" — can mean the wrong pay rate, which means an underpayment, which means a violation. Learn about the penalties for getting it wrong.
Column 3: Hours Worked Each Day (S, M, T, W, T, F, S)
Enter the number of hours worked each day of the payroll week. The columns correspond to the seven days. Use decimal hours (e.g., 8.5) not hours and minutes. If a worker didn't work on a given day, leave it blank or enter 0.
Column 4: Total Hours
The sum of all daily hours. This should be split into straight time (ST) hours and overtime (OT) hours. Generally, overtime kicks in after 8 hours in a day or 40 hours in a week, but check your specific wage determination and any applicable state laws.
Column 5: Rate of Pay
The hourly rate paid to the worker. This must be at least equal to the prevailing wage rate listed in the wage determination for that classification. The rate shown here is the base (cash) rate — fringe benefits are accounted for separately. Overtime rate is typically 1.5x the base rate.
Column 6: Gross Amount Earned
Straight time hours multiplied by the hourly rate, plus overtime hours multiplied by the overtime rate. This is the total gross pay before any deductions. Double-check your math — calculation errors here are one of the most common problems DOL finds.
6. Deductions & Net Pay
The right side of the form handles deductions from gross pay.
Column 7: FICA and Withholding Tax
The total amount withheld for federal taxes (income tax + FICA/Social Security + Medicare). You don't need to break these out individually on the form.
Column 8: Other Deductions
Any other deductions — union dues, health insurance premiums, 401(k) contributions, garnishments, etc. Each type of deduction must be identified. Important: all deductions other than those required by law must be authorized in writing by the employee.
Column 9: Net Wages Paid
Gross pay minus all deductions. This is the actual take-home pay — the amount on the worker's check or direct deposit.
7. The Statement of Compliance (Page 2)
Page 2 is not a formality. It's a legal certification. When you sign it, you are stating under penalty of perjury that:
- The payroll information on Page 1 is complete and correct
- Each worker has been paid the full prevailing wage rate (including fringe benefits)
- No unauthorized deductions have been made
- No apprentices are employed without registration in an approved apprenticeship program
The Statement of Compliance also requires you to indicate how fringe benefits are paid. You must check one of three conditions:
Condition 1 (Section 4a)
Fringe benefits are paid to approved plans, funds, or programs (health insurance, pension, etc.) in amounts not less than those required by the wage determination.
Condition 2 (Section 4b)
Fringe benefits are paid in cash directly to the worker as part of their hourly rate (i.e., the base rate shown on Page 1 already includes the fringe amount).
Condition 3 (Section 4c)
A combination of both — some fringe paid to plans, some paid in cash. If you check this box, you must list the specific amounts paid to plans vs. cash on the form.
Most small contractors use Condition 2 or 3.
If you don't offer health insurance or a pension plan, you're paying all fringe benefits in cash. That means the hourly rate on your payroll must equal the base rate PLUS the fringe amount from the wage determination. Forgetting to add the fringe cash payment is the single most common source of underpayments.
8. The 7 Most Common Mistakes
These are the errors DOL investigators find most often. Every one of them is avoidable.
Wrong work classification
Using "Laborer" when the worker is performing "Carpenter" work. The classification must match the actual work performed, not the worker's title at your company.
Forgetting the fringe benefit cash payment
If you don't contribute to approved benefit plans, the full fringe amount must be added to the hourly cash rate. A lot of contractors pay the base rate and forget the fringe.
Math errors in gross pay or net pay
Straight time hours times rate, plus overtime hours times overtime rate, minus deductions should equal net pay. Check it twice.
Gaps in payroll numbering
If you had no workers on site during a week, you still need to submit a "no work performed" payroll. Don't skip from Payroll #5 to #7.
Not listing the owner or foreman
If you're the owner and you swung a hammer on site this week, you must appear on the certified payroll. Same goes for working foremen.
Using an outdated wage determination
Wage determinations get updated. The rate that was correct when the contract was awarded may have been superseded. Verify you're using the correct, current general decision.
Unsigned or incomplete Statement of Compliance
Page 2 must be signed and dated. The fringe benefit condition (1, 2, or 3) must be checked. An unsigned WH-347 is not a certified payroll — it's just a piece of paper.
9. Tips From Contractors Who've Been Audited
We've talked to dozens of contractors who have been through DOL compliance reviews. Here's what they wish they'd done differently:
- Fill it out the same day every week. Don't let payroll data pile up. The longer you wait, the more likely you are to make errors from memory.
- Keep a copy of every submitted WH-347 for at least 3 years. DOL can request records going back 3 years. Having them organized and accessible makes a compliance review go much faster.
- When in doubt about a classification, call the contracting officer. It's better to ask upfront than to guess wrong for 6 months.
- Have someone else review the form before you sign. A second set of eyes catches the errors you're blind to. If you don't have someone, that's exactly what BaconAI does.
- Never backdate or alter a submitted payroll. If you made a mistake, submit a corrected payroll. Note what was changed and why. Altering records after submission is the fastest path to criminal liability.
WH-347 Form FAQ
What is Form WH-347 used for?
Form WH-347 is the U.S. Department of Labor's standard form for submitting weekly certified payroll reports on federally-funded construction projects covered by the Davis-Bacon Act. It includes worker information, hours, pay rates, deductions, and a signed Statement of Compliance certifying that workers were paid the correct prevailing wages.
How often must the WH-347 be submitted?
The WH-347 must be submitted weekly — every week that you have workers on a Davis-Bacon covered project. Even weeks with no work performed require a 'no work' payroll submission. Payroll numbering must be sequential with no gaps.
Do I need to include the full SSN on the WH-347?
No. The form accepts the last four digits of the Social Security number. This is the recommended practice to minimize personally identifiable information on a document submitted to multiple parties. However, you must keep full SSNs in your records and provide them if the contracting agency or DOL requests them.
What is the Statement of Compliance on Page 2?
The Statement of Compliance (Page 2) is a legal certification signed under penalty of perjury. By signing it, you certify that all payroll data is correct, all workers were paid the full prevailing wage (including fringe benefits), no unauthorized deductions were made, and all apprentices are properly registered. You must also indicate how fringe benefits are paid (Section 4a, 4b, or 4c).
Can I use a different form instead of WH-347?
Technically, the regulation (29 CFR 5.5(a)(3)) requires weekly certified payroll but doesn't mandate a specific form. However, most contracting agencies require WH-347 specifically. Using a different format may result in rejection and requests for resubmission. Make sure to use the latest revision — see our guide on the 2025 WH-347 revision for current requirements.
Related Articles
WH-347 Form 2025: What Changed in the Latest Version
Key changes in the December 2025 revision and how they affect your submissions.
How to Look Up Prevailing Wage Rates on SAM.gov
Find the correct wage determination for your project and avoid lookup mistakes.
Davis-Bacon Act Penalties: What You Risk
Back wages, debarment, criminal prosecution — the real consequences.
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