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How to prepare a WH-347 certified payroll
WH-347 organizes a federal certified weekly payroll and its statement of compliance. Prepare it from the payroll register, daily time and benefit records, then check the contract’s submission instructions before sending it.
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General information, not legal or tax advice.
Confirm the weekly reporting obligation
DOL makes WH-347 available as an optional form, while covered contractors and subcontractors must submit payroll information weekly under the regulations and contract clauses. Confirm the reporting format and recipient in the project instructions before building the submission package.
Enter identifiers and the work actually performed
Column 1 uses an individual identifying number such as the last four Social Security digits; full Social Security numbers must not appear. Column 2 distinguishes J for journeyworker and RA for registered apprentice. Column 3 describes the classification for the work actually performed.
Reconcile rates, project gross and total net pay
The instructions place straight-time and overtime rates in column 6 and cash in lieu of benefits in 6C. Column 7 is project gross earnings, while column 9 is actual pay across all projects. Trace deductions in column 8 to the payroll record and review their permissibility under the applicable instructions.
Review the compliance statement and fringe entries
Each certified payroll requires a signed Statement of Compliance. DOL’s instructions say boxes 1, 2, 3 and 6 must be checked; when benefits go to plans, box 5 and the hourly fringe-credit subsections apply. Review those representations against the actual payment and benefit records before signing.
Send a properly signed report through the contract chain
DOL accepts legally valid electronic signatures and says photocopied or scanned signatures do not satisfy the requirement. Its compliance principles identify the prime contractor as responsible for submission of certified payrolls, including subcontractor payrolls on covered contracts. Preserve the signed report and evidence of delivery.
Sources: U.S. DOL Wage and Hour Division, Form WH-347 page; DOL WHD WH-347 page; DOL Prevailing Wage Resource Book, Davis-Bacon Compliance Principles
Questions about the federal format
Is WH-347 itself mandatory?
DOL says the form is optional, but covered contractors must provide weekly payroll information and a signed Statement of Compliance. Check the contract’s accepted reporting format.
Can the statement use a scanned signature?
DOL accepts legally valid electronic signatures but says photocopies and scans of signatures do not satisfy the signing requirement. Use the approved signing process.
Sources: the federal payroll form
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