WH-347 GUIDE
How to fill out Form WH-347, column by column (2025 revision)
A practical walkthrough of the revised WH-347 certified payroll form: header fields, columns 1–9, the Statement of Compliance, and the mistakes that get payrolls sent back.
GUIDES
Certified payroll, explained for the people who prepare it.
Short, sourced answers to the questions payroll administrators and construction bookkeepers search for every week. General information about the rules — not legal advice, and never a determination for a specific project.
FRINGE BENEFITS
Fringe benefits on certified payroll: cash, plans, and the credit you can take
What the fringe amount in a wage determination means, how contractors meet it with cash or bona fide plan contributions, how the hourly credit is worked out, and how it is reported on the WH-347.
APPRENTICESHIPS
Apprentices on Davis-Bacon projects: registration, wage percentages and ratios
When a worker may be paid an apprentice rate on a federally funded construction project, how the percentage and ratio rules work, and what to record for certified payroll.
WAGE DETERMINATIONS
Wage determinations and modifications: which version applies to your project
Where Davis-Bacon wage determinations come from, how modifications work, when a determination locks in for a contract, and what to do when a classification is missing.
SUBCONTRACTORS
Certified payroll for subcontractors: what the prime expects every week
How the weekly certified payroll flow works between subcontractors, prime contractors and agencies: deadlines, numbering, portals, corrections, retention and what happens when a payroll is late.