How to Fill Out Form WH-347, Column by Column

David Gul · Last updated September 18, 2026

Form WH-347 is filled one line per worker per classification. The header names the contractor, the project, the contract number, the payroll number and the week ending date. Columns 1A to 1E identify the worker, column 2 says journeyworker or registered apprentice, column 3 is the classification from the wage determination, column 4 holds the hours by day in two rows (straight time above overtime), column 5 the total hours, column 6 the rate paid and the fringe, column 7 the gross earned, column 8 the deductions and column 9 the net. What follows is each one, in the order they sit on the January 2025 revision.

The header

• Prime contractor or subcontractor. One box is ticked. A subcontractor’s payroll goes to the agency through the prime.
• Business name and address. The legal name that appears on the contract.
• Payroll number. Sequential for this contract, starting at 1. Gaps get questions.
• Week ending date. The last day of the workweek. The workweek is the seven days the contractor uses for payroll, not necessarily Monday to Sunday, and it must stay the same from week to week.
• Project name, location, project or contract number, wage determination number. Copied from the contract. The wage determination number tells the reviewer which rates every line is measured against.
• Final payroll. Ticked on the last payroll for the contract.

Columns 1A to 1E: who the worker is

1A is the worker entry number on this payroll. 1B, 1C and 1D are last name, first name and middle initial, held in separate columns on the 2025 revision. 1E is the individually identifying number: the last four digits of the Social Security number is the standard, and the full number must not appear. The name and number must match from week to week so a reviewer can follow one worker through the job.

Column 2: journeyworker or registered apprentice

J for a journeyworker, RA for a registered apprentice or a trainee in an approved program. Only a worker who is individually registered in a program registered with the Department of Labor’s Office of Apprenticeship or a recognized state agency may be shown as RA and paid the apprentice percentage. Anyone else is a journeyworker for the purposes of the form, whatever their experience. The apprentice guide covers the ratio and the percentages.

Column 3: work classification

The classification worded as it appears in the wage determination, for the work actually performed. A worker who does two kinds of work in a week gets two lines, one per classification, each with its own hours and rate. Lumping them onto one line at the higher rate is not a compliant shortcut; the instructions require separate entries.

Column 4: hours worked each day

Seven columns, one per day of the workweek, with the day names across the top and the dates beneath. Each worker has two rows: straight time hours on the ST row and overtime hours on the OT row. Overtime here means the hours over 40 in the workweek that must be paid at time and a half under the Contract Work Hours and Safety Standards Act; the overtime guide explains the rate. Only hours on this project go in column 4.

Column 5: total hours

The sum of column 4 for this line, straight time and overtime separately on the two rows.

Columns 6A, 6B and 6C: rate of pay and fringe

6A is the hourly wage rate actually paid, straight time on the top row and the overtime rate on the bottom row, for the classification on this line. On the 2025 revision this is the cash wage only. The older form had filers write a combined figure such as 12.25/.40 for rate and fringe; that convention is gone.

6B is the total fringe benefit credit for the week: the hourly fringe paid into bona fide plans, funds or programs, multiplied by the worker’s hours. 6C is the payment made in lieu of fringe benefits: the hourly cash paid instead of a plan, multiplied by the hours. Together with the basic rate they must reach the wage determination’s basic rate plus fringe for the classification. The prevailing wage guide works an example.

Columns 7A and 7B: gross amount earned

7A is the gross earned on this project this week: the hours on this line at the rates in 6A, plus any cash paid in lieu of fringe. 7B is the worker’s gross for all work that week, including hours on other jobs that are not on this payroll. When the worker only worked on this project the two figures match. Deductions and net are figured from 7B, because withholding is applied to the whole week’s pay, not to one project’s share.

Column 8: deductions

Federal income tax withholding, FICA, other deductions (with a description), and the total. Only deductions the Copeland Act regulations permit may appear, and some of them need the worker’s written consent in advance or the Secretary of Labor’s approval. The deductions guide lists what is allowed. On the form, the total of column 8 is what the Statement of Compliance certifies as the only deductions made.

Column 9: net wages paid for the week

7B minus the total deductions. What the worker actually received.

Then page 2

The Statement of Compliance is signed for every payroll, with the fringe boxes ticked to say whether fringe was paid to plans, in cash, or both, and any exceptions listed.

More in this series: Prevailing Wage and Fringe Benefits on Certified Payroll · The Statement of Compliance on Form WH-347: What Signing It Asserts · All certified payroll guides