What Contractors Need to Know About the Newly Updated WH-347 Certified Payroll Form

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If you’ve worked on a federally funded construction project, you’re likely familiar with the WH-347 Certified Payroll form—a requirement under the Davis-Bacon and Related Acts (DBRA) to ensure workers are paid prevailing wages and fringe benefits.

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The Department of Labor (DOL) has recently released a new version of the WH-347 Certified Payroll Form, and there are important changes contractors need to know to remain compliant and avoid delays or penalties.

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Here’s a breakdown of what’s new and what to prepare for:

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1. New Wage Determination Field

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You’ll now see a designated field for the Wage Determination Number on the form. This helps confirm that reported wage rates align with the correct Davis-Bacon wage decision for your project.

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2. Worker Entry Numbers (Column 1A)

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Each worker must now be assigned a unique Worker Entry Number, starting at “1” and continuing sequentially across rows and pages.

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If a worker performed work under multiple classifications (e.g., Carpenter and Laborer), they should appear on separate rows using the same entry number.

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Example:

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• John Smith as Carpenter (Entry No. 1)

• John Smith as Laborer (Entry No. 1 again, new row)

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Page 2 picks up where Page 1 left off (e.g., Entry No. 9), and so on.

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3. Journeyworker vs. Registered Apprentice Designation

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New reporting now requires you to label each worker as:

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• ‍“J” for Journeyworker

• “RA” for Registered Apprentice

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If a worker is a registered apprentice, you must also include their progression level and ensure they’re enrolled in a DOL or State Apprenticeship Agency-approved program.

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4. Fringe Benefit Reporting Options

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There are now two distinct columns for how you report fringe benefit compliance:

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• ‍Total Fringe Benefit Credit (Column 6B):

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Enter the total dollar amount contributed to bona fide fringe benefit plans. This amount should equal total hours worked × hourly fringe benefit rate (calculated and detailed on Page 2 of the form).

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• ‍Payment in Lieu of Fringe Benefits (Column 6C):

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If paying cash instead of offering benefits, list the total cash paid based on hours worked.

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5. Single Project vs. All Work Distinctions

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You’ll now distinguish between wages earned on the DBRA project and all other work in the same week:

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• ‍Column 7A – Gross Amount Earned (Project Only):

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For hours worked only on the federally funded project.

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• ‍Column 7B – Gross Amount Earned (All Work):

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Include all income from all projects, both public and private.

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• ‍Deductions for All Work:

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Enter all weekly deductions (taxes, FICA, etc.), based on total gross pay, not just this project.

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• ‍Net Payment to Worker:

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Report the worker’s take-home pay for the entire workweek across all jobs.

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6. New Statement of Compliance (Page 2)

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The updated compliance statement now includes:

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• A section for listing apprenticeship programs

• Checkbox to indicate registration with either the DOL Office of Apprenticeship (OA) or a State ‍Apprenticeship Agency (SAA)

• ‍The labor classification of each registered apprentice

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7. Hourly Credit for Fringe Benefits (Page 2 Breakdown)

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If you’re claiming an hourly fringe benefit credit (instead of paying cash), you must now complete a detailed grid on Page 2:

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• List worker entry numbers and names (mirroring Page 1)

• For each benefit plan:‍
  • Plan Name
  • Plan Type (e.g., health, pension)‍
  • Plan Number Funded or Unfunded status‍
  • Hourly Credit Claimed

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At the end of each row, enter the Total Hourly Fringe Benefit Credit for each worker.

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• If you’re using an unfunded plan, you must receive prior approval from the DOL under 29 CFR 5.28.

• If more than six fringe benefits are claimed, submit an addendum listing additional benefits.

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If you’re manually managing certified payroll or using outdated tools, this is your cue to modernize your process. At Kaster, we stay ahead of compliance changes so you don’t have to.

Reach out to our team at Kaster.app and see how we are helping general contractors and subcontractors tackle certified payroll reporting.

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You can find full instructions directly on the DOL’s WH-347 resource page