How to fill out Form WH-347, column by column

The current form is marked "Rev. January 2025" in the upper right, with OMB control number 1235-0008 and an expiration of 01/31/2028. If your saved copy shows different dates, download a fresh one. Page 2 changed substantially in this revision: the old block that asked you to choose between paying fringes to approved plans, paying in cash, or listing exceptions is gone, replaced by a per-worker table of hourly credits and a set of certification checkboxes. Filling in an old layout and sending it to an agency expecting the new one is an avoidable rejection.

Across the top you name the job: project name, project or contract number, certified payroll number, your business name, project location, wage determination number, week ending date, and business address. Three checkboxes sit above it — whether this is the final payroll for the contract, and whether you are the prime contractor or a subcontractor. The certified payroll number is a sequence for the project, starting at one, and agencies notice gaps in it. If a week passes with no covered work, most agencies want a payroll saying so rather than a hole in the numbering.

Column (1A) is the worker's entry number on this sheet. (1B), (1C) and (1D) are last name, first name and middle initial. (1E) is headed "WORKER IDENTIFYING NO." — note that it does not say Social Security number, and contractors commonly enter the last four digits. Column (2) asks whether the person is a journeyworker (J) or a registered apprentice (RA). Column (3) is the labour classification, which should match the wage determination language rather than your internal job title, because that is the column a reviewer compares against the determination.

This is a grid of seven days, and each worker's band splits into a straight-time row and an overtime row. The header has space to write the days of the week along the top and the calendar dates beneath, which is worth filling in — it removes any ambiguity about which week the sheet covers. Put straight hours on the ST row and hours beyond forty in the week on the OT row. Column (5) is the total hours for the week, and it has to agree with the daily grid. If the two disagree, a reviewer cannot tell which is right, and that alone can send the payroll back.

Column (6A) takes the hourly wage rate for straight time and overtime, stacked in one cell. (6B) is the total fringe benefit credit per hour and (6C) is any payment made in lieu of fringe benefits — cash in lieu is paid above the base rate, not folded into it. (7A) is gross earned on this project and (7B) is gross earned for all work in the period; the first is part of the second, so it is never the larger figure. Column (8) breaks deductions into tax withholdings, FICA, other, and a total, with the "other" column printed "MUST SPECIFY". Column (9) is net pay for all work, and it should equal (7B) minus the deductions total.

Page 1 holds eight workers. This catches people out, because the natural assumption is that you continue onto a second page 1 and sign a single page 2 at the end. You cannot: page 2's hourly credit table also holds exactly eight workers. A crew of fourteen needs two complete sheets — two page 1s and two page 2s — with the statement of compliance signed on each. Plan for that before you start writing, and number the sheets so a reviewer can see the set is complete.

Page 2 repeats part of the header, adds the certifying official's name and title, and then presents six certifications with checkboxes: that the payroll is correct and complete, that records will be made available on request, that classifications are accurate, that any apprentices are duly registered with the Office of Apprenticeship or a State Apprenticeship Agency, that fringe benefits have been paid in cash or to bona fide plans, and that full weekly wages were paid with no impermissible deductions. Below that sit an apprenticeship table with room for three programmes, a per-worker table of hourly fringe credits across six plan columns, a remarks box, and the signature block — which asks for a telephone number and an email address as well as a date.

The statement of compliance is signed by someone who paid or supervised the payment of these workers. It is a certification, not a formality: the bottom of page 2 warns that wilful falsification may subject the contractor to civil or criminal prosecution, and cites the relevant sections of Titles 18 and 31 of the United States Code. Read the six certifications before ticking them. If one of them is not true — if, say, you are not certain an apprentice is individually registered — that is a problem to resolve before filing, not after.