Guides / How to fill out the WH-347
A plain walk through the current form, top to bottom. This is the revised version the Department of Labor put out in 2025, so a few things sit in different places than they used to.
You do not have to use the WH-347 form itself. Any payroll format works as long as it carries all the same information and comes with a signed Statement of Compliance. Most portals, LCPtracker and eMARS among them, want their own layout. But the fields are the same everywhere, so this walk applies either way.
Name your business and mark whether you are the prime or a subcontractor. Enter the wage determination number and revision, and if more than one applied to the work this week, list them all. Number the payroll in sequence starting at 1, where 1 is your first week on the job, not the first week of the contract. Give the project location with at least the county and state, because the wage determination is county specific. Mark the final box only on your last week.
Each worker gets an entry number and an identifying number, which is the last four of the Social Security number or another number unique to them. Never put a full Social Security number on the form. Column 2 takes a J for journeyworker or RA for a registered apprentice, and apprentices carry their level of progression. Column 3 is the classification for the work actually performed, taken from the wage determination, not the job title. A worker who did two trades in a week gets two rows and the same entry number. More on the apprentice rules if any of your crew is registered.
Column 4 carries the first letter of each day across the top and the date below, with straight time and overtime on their marked rows. On the revised form those two rows swapped places, so check them. Column 5 is the total of the daily hours. Column 6A is the actual hourly rate paid, with no cash fringe folded in. Column 6B is the fringe credit for a bona fide plan, equal to hours times the hourly credit you list on page 2. Column 6C is cash paid in lieu of fringe. The overtime split and the fringe columns are where most mistakes live.
Column 7A is the gross for this project. Column 7B is the gross for all work that week, used when someone split time across jobs. Column 8 is the real deductions from the all-work gross, not prorated. Column 9 is the actual net on the check, which ties to 7B minus 8.
Boxes 1, 2, 3 and 6 always get checked. Box 4 lists any apprenticeship program. Box 5 covers fringe. Sign it, with a phone and date. That signature is under 18 U.S.C. 1001, so the form is a legal statement, not paperwork.
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