How to Fill Out the WH-347 Form: 2026 Instructions
— WH347.io Team
The WH-347 is required on every federally funded construction project. Updated for the 2025 revised form: a field-by-field walkthrough covering enhanced fringe benefit reporting, apprentice documentation requirements, and the September 30, 2026 form deadline.
If you're working on a federal or federally assisted construction project, the WH-347 certified payroll form isn't optional — it's a legal requirement under the Davis-Bacon Act. Submitted weekly to the contracting agency, it documents every worker's hours, wages, and fringe benefits to prove compliance with prevailing wage laws.
The DOL updated the WH-347 in 2025 with a new OMB approval number and revised instructions. This guide walks through every section of the current form — including what changed and what it means for your weekly submission process.
Header Information
The top of the form captures basic project identification. You'll need the contractor and subcontractor name and address, the project name and location, and the contract number assigned by the contracting agency. The payroll number is sequential — Week 1 is payroll #1, Week 2 is #2, and so on. The 'For Week Ending' date is the last day of the pay period.
Column-by-Column Breakdown
- Column 1 (Name / ID): Worker's full name and a unique ID number (last four of SSN is common, though some agencies accept an assigned employee number).
- Column 2 (Withholding exemptions): Number of federal withholding exemptions claimed on the worker's W-4.
- Column 3 (Work classification): The Davis-Bacon labor classification that matches the work performed — for example, 'Carpenter' or 'Laborer.' This must correspond to the applicable wage determination.
- Column 4 (Hours worked): Break out hours by day of week, then total them. Overtime (over 40 hours) must be listed separately.
- Column 5 (Total hours): Sum of all hours for the week.
- Column 6 (Rate of pay): The straight-time hourly rate and, if applicable, the overtime rate. Must meet or exceed the applicable prevailing wage.
- Column 7 (Gross amount earned): Total wages for the week before deductions.
- Column 8 (Deductions): FICA, withholding taxes, and any other authorized deductions. List each separately.
- Column 9 (Net wages paid): Gross wages minus total deductions.
The Statement of Compliance
Page 2 of the WH-347 is the Statement of Compliance — a legal certification signed by the contractor or an authorized representative. By signing, you're certifying that the payroll is correct and complete, that wages paid meet Davis-Bacon requirements, and that fringe benefits have been paid. This signature carries legal weight, so ensure the figures on page 1 are accurate before signing.
What Changed in the 2025–2026 Updated WH-347
The DOL issued a revised WH-347 in 2025 with a new OMB control number and a September 30, 2026 expiration date on the old version. Starting October 1, 2026, contracting agencies are required to reject submissions on the superseded form. If you've been using a PDF downloaded before 2025 — or a saved Excel template — check the OMB approval number in the form header to confirm you have the current version.
Frequently Asked Questions
What is the WH-347 form used for?
The WH-347 is the federal certified payroll form required on federally funded construction projects. Contractors submit it weekly to the contracting agency to document each worker's hours, wages, classifications, deductions, and net pay, proving compliance with Davis-Bacon prevailing wage requirements.
What is the Statement of Compliance on the WH-347?
The Statement of Compliance is a legal certification on page 2 of the WH-347 signed by the contractor or authorized representative. By signing, you certify that the payroll is accurate, wages meet Davis-Bacon requirements, and fringe benefits have been properly paid. It carries full legal weight and false statements can result in criminal penalties.
How often must the WH-347 be submitted?
The WH-347 must be submitted weekly to the contracting agency, typically within seven days of the end of the pay period. Missing or late submissions can result in withheld progress payments and may trigger a DOL compliance review.
What are the most common mistakes when filling out the WH-347?
Common errors include using the wrong wage determination for the project location, failing to report overtime hours at 1.5× the base rate, not accounting for fringe benefits or cash-in-lieu payments, submitting late, and leaving required fields blank rather than entering zero or N/A.