How to Fill Out Form WH-347 for Certified Payroll Reporting

If you're a contractor or subcontractor working on a federally funded project, you've likely come across Form WH-347—the document required for certified payroll reporting. Understanding how to fill out certified payroll correctly is crucial for compliance with the Davis-Bacon Act, which mandates that workers receive fair wages on public works projects.

Many businesses struggle with the WH-347 form because of its detailed reporting requirements. However, with the proper guidance, filling it out can be pretty straightforward.

What is Certified Payroll?

Before discussing the specifics of Form WH-347, it's important to understand the meaning of certified payroll and why it matters. Certified payroll reporting is a key component of government-funded projects. Employers must submit a weekly certified payroll report using Form WH-347, which includes:

• The worker's name and Social Security Number identification number. This is usually the last four digits of the Social Security number.
• Job classification
• Hours worked (regular and overtime)
• Hourly wage rate and overtime rate
• Fringe benefits that apply to the hours on the project
• Taxes, deductions, and net gross wages paid

Submitting incorrect or incomplete payroll reports can lead to compliance violations and penalties.

Why is Form WH-347 Important?

The WH-347 form serves as an official record proving compliance with federal wage laws. Government agencies use these reports to verify that contractors are paying employees fairly.

The key benefits of Form WH-347 include:

• Legal Compliance: Ensures contractors follow Davis-Bacon requirements.
• Transparency: Provides a clear breakdown of wages, fringes, deductions, and hours worked.
• Accountability: Helps prevent wage theft or unfair labor practices.

To simplify the process, let's go through a WH-347 example, detailing how to fill out certified payroll accurately.

How to Fill Out Form WH-347

Filling out a sample certified payroll report may seem daunting at first, but it becomes much easier once you understand each section. Let's break it down:

1. Contractor and Project Information

At the top of Form WH-347, enter your company's name, the wage determination name, company address, payroll number, and payroll week ending date. Then, specify the project name, contract number, and project location. This section ensures that the payroll report is linked to the correct job.

2. Employee Details

List each employee who worked on the project, including:

• Full name
• The last four digits of the employee's Social Security number
• Job classification (e.g., laborer, electrician, carpenter)

Each classification must match the federally approved wage determination for that project. Misclassification can lead to compliance violations.

3. Workweek and Hours Worked

Specify the workweek ending date, then record:

• Daily hours worked for each employee
• Total hours worked per week
• Overtime hours (if applicable)

The certified payroll template requires overtime pay calculations for hours exceeding 40 per week, typically at 1.5 times the standard rate.

4. Wages Paid

Enter each worker's base hourly wage and the total wages earned for the period. Include:

• Straight-time earnings
• Overtime pay
• Fringe benefits (if applicable)

Federal guidelines require contractors to pay the prevailing wage, which includes base pay plus fringe benefits. If fringe benefits are not paid to an approved plan, they must be paid as additional wages in cash.

5. Deductions and Net Pay

This section lists any deductions from wages, such as federal, state, and local taxes, union dues, and contributions to health insurance or retirement plans.

Subtracting deductions from gross earnings provides the net pay—the amount each employee receives.

6. Certification Statement

At the bottom of the WH-347 form, an authorized representative must sign, certifying that the payroll is accurate, employees have received at least the required prevailing wages, and no unauthorized deductions have been made.

This signature legally confirms compliance with the certified payroll report requirements.

WH-347 Example: A Sample Certified Payroll Report

To better understand how the WH-347 form should look when completed, let's consider an example:

Imagine a contractor working on a federally funded project. The weekly certified payroll report includes:

• Five workers: two electricians, one carpenter, and two general laborers.
• Each worker's hours, wages, and job classification match the prevailing wage schedule.
• The contractor deducts taxes and union dues appropriately.
• The report is signed and submitted to the appropriate agency.

A correctly filled certified payroll report ensures compliance, avoiding costly penalties.

Common Mistakes When Filling Out the WH-347 Form

Even experienced contractors make mistakes when completing Form WH-347. Here are some pitfalls to avoid:

• Misclassifying Workers - Each job role has a set prevailing wage rate. Ensure employees are classified correctly.
• Failing to Report Fringe Benefits - If benefits are paid separately from wages, they must be listed.
• Inaccurate Overtime Calculations - Overtime pay must reflect federal labor laws.
• Missing Signatures - The certification statement must be signed to validate the report.

Businesses can streamline reporting and reduce errors by using a certified payroll template.

Certified Payroll Reporting Best Practices

To make certified payroll reporting easier, follow these tips:

• Use Payroll Software - Many accounting tools generate a certified payroll template automatically.
• Double-Check Wage Determinations - Ensure workers are classified correctly under federal guidelines.
• Submit Reports on Time - Late submissions can result in penalties.
• Train Your Team - Educate HR and payroll staff on compliance requirements.

Staying organized and proactive helps avoid issues with certified payroll reports.

Summary: Why Certified Payroll Reporting Matters

Understanding how to fill out certified payroll accurately is essential for compliance with federal contract regulations. The WH-347 form provides a standardized way to report wages, ensuring fair pay for workers on public projects.

By following WH-347 instructions carefully and avoiding common mistakes, contractors can maintain compliance, avoid penalties, and streamline their reporting process. Using a sample certified payroll report as a guide makes the process easier.

If you're looking to simplify reporting, consider eMars' payroll software - Compliant Client. Compliant Client audits contractor payrolls and generates WH-347 forms automatically, making payroll reporting easy for you.

Proper certified payroll reports protect your business and keep your projects running smoothly. Contact eMars today to schedule a demo or speak to someone about our certified payroll software.