The WH-347 form is a crucial paperwork requirement for federal construction contractors. This form must be filed weekly on any federal projects valued over $2,000.
Required by the Davis-Bacon Act, the WH-347 allows the government to monitor prevailing wage compliance on covered contracts. Misunderstanding this form can result in noncompliance and penalties.
Table of Contents
- What is the purpose of the WH-347 form?
- When is it required?
- What key information must be included?
- How should it be filed and retained?
Understanding the ins and outs of the WH-347 payroll form ensures your business stays compliant on all your federal construction projects.
Purpose of the WH-347
The main purpose of the WH-347 form is to verify contractor compliance with prevailing wage laws. It provides detailed payroll documentation, allowing the government to audit that proper hourly rates and fringe benefits are paid to all workers based on job duties.
When is Form WH-347 Required for Contractors?
Form WH-347, also known as the Certified Payroll Form, is a crucial requirement for contractors working on federally funded construction projects. But when exactly is this form mandatory? Here is a closer look at the laws and contract details that dictate the use of Form WH-347.
The Davis-Bacon Act is the primary legislation that requires the submission of certified payroll reports on government construction contracts. Under this law, Form WH-347 must be filed for any federal contract valued at $2,000 or more for the construction, alteration, or repair of public buildings or public works.
This requirement applies to contractors working directly for the federal government and those working on federally assisted contracts funded through grants, loans, loan guarantees, and insurance. The Davis-Bacon Act wage standards cover all 50 states, Washington D.C., and the U.S. territories.
Beyond the Davis-Bacon Act, approximately 60 other federal statutes also mandate the use of prevailing wage requirements on assistance agreements. For example, projects funded by agencies like the U.S. Department of Transportation, HUD, or EPA have prevailing wage mandates that require submitting payroll forms to verify compliance.
The bottom line is that anytime a construction contract is valued at $2,000 or more and involves federal assistance, funding, or contracts, Form WH-347 is likely required to certify that proper prevailing wages are paid. Whether working as a prime or sub-contractor on covered projects, payroll reporting requirements apply. Understanding when this form is mandatory is crucial for all contractors to maintain regulatory compliance and avoid violations.
What Must Be Included on the WH-347
The WH-347 has fields to capture company information, contract details, employee names and addresses, work classifications, hourly rates of pay, deductions, OT hours, and weekly totals. Every worker who performed on the contract must be included each week.
Proper Filing and Retention Rules
Contractors must submit the form to the contracting officer each week covering all work done the prior week. Forms must be retained for at least 3 years after completion of the project for audit purposes.
Accurately completing the WH-347 form is crucial for staying in compliance and avoiding issues with the Department of Labor. Contact our team if you need help with your certified payroll reporting requirements.