WH-347 Common Mistakes — And How to Correct Them

May 5, 2026 — WH347.io Team

Most WH-347 errors aren't intentional — they're the result of misunderstanding the form, copying the wrong column, or not knowing a rule. Here are the 8 mistakes auditors see most often and exactly how to fix each one.

Most certified payroll errors aren't intentional. They come from misunderstanding a column, copying the wrong rate, or not knowing a rule that isn't spelled out on the form itself. But intent doesn't matter to an auditor — a wrong number is a wrong number, and enough of them can trigger back-wage claims, withheld payments, or a DOL investigation.

Here are the eight mistakes that appear most often on WH-347 submissions, along with what causes them and how to correct each one.

Mistake 1: Wrong Work Classification

The single most common WH-347 error is misclassifying a worker. The work classification in Column 3 must match the DOL wage determination for the project — not the worker's job title, not your internal HR classification, and not the classification they held on your last project.

A site supervisor who operates equipment is an Equipment Operator for prevailing wage purposes. A laborer who frames walls for part of the week is a Carpenter during those hours. Classification follows the work performed, not the person's title. If a worker performs two different trades in the same week, you list them on two separate lines — one per classification.

Mistake 2: Fringe Benefit Calculation Errors

Fringe benefits are the second most common source of WH-347 errors, and the most common trigger for DOL audit flags in 2026. The prevailing wage has two components: a base hourly rate and an hourly fringe benefit rate. You can satisfy the fringe requirement by paying into a bona fide benefit plan (health insurance, pension, vacation fund), by paying the fringe equivalent as additional cash wages, or a combination of both.

• If paying into a plan: the annualized cost of the benefits divided by annual hours gives you the creditable hourly rate. Only the cost of bona fide benefits counts — administrative overhead does not.
• If paying cash in lieu: the cash amount must be listed separately in the deduction columns and must be at least equal to the required fringe rate.
• If combining: document both components. The total must meet or exceed the prevailing fringe rate in the wage determination.

Getting this wrong in either direction is a problem. Understating fringe credit means you may owe back wages. Overstating it means you're certifying wages were paid that weren't — which is a false statement on a federal document.

Mistake 3: Missing or Miscalculated Overtime

Federal law requires overtime pay at 1.5× the base rate for any hours over 40 in a workweek. On the WH-347, overtime hours must be broken out separately in Column 4 and calculated at the correct rate in Column 6. Simply listing 50 hours at the straight-time rate and calculating gross accordingly is an overtime violation, even if the total dollar amount ends up similar.

Note that overtime is calculated on the base hourly rate, not the total package including fringe. And the overtime multiplier applies to the base rate of the work being performed — not some averaged rate across the week.

Mistake 4: Incorrect Statement of Compliance

Page 2 of the WH-347 has two checkboxes that affect how your fringe benefits are reported. Checking the wrong box — or leaving both unchecked — creates an inconsistency between the wages you reported on page 1 and what you're certifying on page 2. Auditors cross-reference these during reviews. Additionally, the person signing must be authorized: an owner, officer, or someone with written delegated authority. An unsigned or improperly signed Statement of Compliance makes the entire submission non-compliant.

Mistake 5: Submitting on the Wrong Form Version

The DOL issued a revised WH-347 in 2025 with a new OMB control number. Contracting agencies are required to reject submissions on the old version starting October 1, 2026. If you downloaded your PDF before 2025 or are using a saved Excel template, check the OMB expiration date printed in the form header. Using an expired form is a correctable error but it delays your submission and can hold up progress payments.

Mistake 6: Late Submission

Most federal contracts require certified payroll reports to be submitted within 7 days of the end of each pay period. Some contracts specify the exact day of the week. Late submissions can result in withheld progress payments — the contracting agency is permitted to hold payment until certified payroll is current. Repeated late submissions can trigger a compliance review.

Mistake 7: Missing Worker Identification Information

Column 1 requires each worker's name and an identifying number. The most common format is the last four digits of the worker's Social Security Number. Some agencies allow an assigned employee number, but you cannot simply leave the field blank. Similarly, Column 2 (withholding exemptions) must be completed — leaving it blank is a form error even if it has no effect on the wages owed.

Mistake 8: Subcontractors Not Filing Their Own Reports

Every contractor and subcontractor at every tier must submit its own WH-347 for its own workers. The prime contractor cannot file a single consolidated report covering subcontractor employees. If you are a prime contractor, it is your responsibility to collect certified payroll from each subcontractor and confirm it is submitted — and your contract may make you liable for subcontractor violations.

How to Correct a WH-347 Error After Submission

If you discover an error after submitting a report, file a corrected WH-347 as soon as possible. Label it clearly as a correction, reference the original payroll number and week-ending date, and explain the change in a cover note to the contracting agency. Promptly correcting honest mistakes — before an auditor finds them — is treated very differently from errors discovered during a formal investigation.

WH347.io prevents most of these errors before they happen. Work classifications are validated against the wage determination on file for each project, overtime is calculated automatically, fringe benefit credits are computed correctly based on your benefit plan setup, and every report is generated on the current DOL form version. The result is a submission-ready WH-347 that reflects what you actually paid.

← Back to all articles