What is Form WH-347?
Form WH-347 is the Department of Labor's certified payroll report for federally funded construction. It lists every worker on the job, their trade classification, hours, rate of pay, deductions and net wages for one week, and it carries a signed Statement of Compliance.
Do I have to use the WH-347 form itself?
No. The form is provided for convenience. You can use any payroll format that carries all the required information and comes with a signed Statement of Compliance. Plenty of agencies and portals, LCPtracker among them, want their own layout instead.
Why do certified payrolls get rejected?
Five common causes: a worker in the wrong trade classification, a fringe rate that does not match the determination, arithmetic that does not tie out, a missing or unsigned Statement of Compliance, and a pay period that does not match the submission window.
The arithmetic one is the fastest rejection there is. A Column 5 total that disagrees with the daily hours, or a Column 9 net that does not tie to column 7B minus column 8, gets caught on sight. Note it is 7B, the gross for all work that week, not 7A, which is only this project.
How do you calculate a fringe benefit rate?
Divide the total annual cost of the benefit by the total annual hours worked. Benefits costing $12,480 a year over 2,080 hours is a fringe rate of $6.00 an hour.
You can pay fringe as cash, put it into a bona fide plan, or split it. What matters is that the total meets the determination.
What goes in Column 6?
On the revised form, column 6 is three columns. 6A is the hourly rate you actually paid, and it must not have cash fringe folded into it. 6B is the fringe credit for contributions to a bona fide plan, and it should equal hours worked times the hourly credit you list on page 2. 6C is cash paid in lieu of fringe benefits.
The old habit of writing base and cash fringe together as one number, like $12.25/.40, belonged to the pre-2025 form. On the current one those are two different columns.
Did the WH-347 change?
Yes, in January 2025. The withholding exemptions column is gone. There is a new wage determination number field, a worker entry number, and a column marking each worker J for journeyworker or RA for registered apprentice. Fringe benefits split into two columns. The straight time and overtime rows also swapped places in column 4.
If your process was built on the old layout, that is the first thing to check. There is a free self check on this site that walks the 21 things a reviewer looks at on the current form.
How is overtime calculated on a prevailing wage job?
Overtime is 1.5 times the base hourly rate, not 1.5 times base plus fringe. The fringe is paid at straight time for every hour worked, overtime hours included.
This one goes wrong in both directions. Time and a half on the full prevailing wage overpays. Getting the base wrong underpays. Either way it shows on the form.
How often do I have to file?
Every week that covered work is done, for the life of the contract. Some agencies also want a no work payroll for empty weeks, so ask yours. Certified payroll is due within seven days of the regular pay date. Holding them and dropping a stack at closeout is not compliant.
What does a wrong classification actually cost?
It compounds quietly. Ten cents an hour, twenty workers, six months, and you are past $2,000 in back wages before anyone notices. Bigger gaps bring withheld contract funds, and at the far end, debarment from federal work for three years.
What does the free check include?
One WH-347, filed or about to be, read against the applicable wage determination. You get back either a note saying it is clean, or a short list naming the row, the reason and the right number. You send the PDF and pay nothing.
What if you miss something?
You still sign the Statement of Compliance, so the form stays yours. A second read cuts the odds of a kickback. It does not remove them. If a paid check did not help, email me within 14 days and I refund it in full.
Who reads the form?
I do. My name is Nick Kaufman and I read these by hand, one at a time. I have two years of Davis-Bacon payroll experience. The Texas Department of Agriculture certified me as a TxCDBG administrator for 2025 to 2026, and that test covers the Davis-Bacon labor standards, the same federal wage rules your job runs under. A person reads every row, and nobody else reads your payroll. You hear back within one business day.