WH-347 Common Mistakes — And How to Correct Them
— 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
Frequently Asked Questions
What is the most common mistake on the WH-347 form?
The most common error is listing the wrong work classification in Column 3. The classification must match the DOL wage determination for the project and must reflect the actual work performed — not the worker's job title or your internal HR classification. If a worker performs two trades in the same week, they must be listed on two separate lines.
How do I correct a WH-347 that was already submitted?
File a corrected WH-347 referencing the original payroll number and week-ending date. Label it as a correction and include a brief explanation of what changed. Submit it to the contracting agency as soon as the error is discovered. Prompt corrections made before an audit are treated much more favorably than errors found during a formal investigation.
What happens if I check the wrong box on the Statement of Compliance?
The Statement of Compliance checkboxes specify how fringe benefits were paid. Checking the wrong box creates a contradiction between the wages reported on page 1 and what you certified on page 2. Auditors cross-reference these during reviews. If you filed with the wrong box checked, submit a corrected WH-347 with the right checkbox and a brief cover explanation.
Can a prime contractor submit one WH-347 for all workers on a project?
No. Each contractor and subcontractor must submit a separate WH-347 covering only their own employees. The prime contractor cannot file a consolidated report on behalf of subcontractors. Prime contractors are responsible for ensuring their subcontractors file on time, and may face liability for subcontractor violations.