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How to Fill-In the
WH-347 & WH-348 Certified Payroll Forms

When a contractor performs work on a federally-funded project he/she is required by the Davis-Bacon Act to submit information regarding payroll.

The feds created the WH-347(/348) certified payroll forms as a guide for contractors to help them to adhere to this rule. It's not required by law that the form be used, it's just required that the information be submitted.

Regardless of that, most general/direct contractors require the subcontractors (and sub-subs, and sometimes material suppliers) to use these forms - because the federal government supers think it's required.

How to Fill in the WH-347 Certified Payroll Forms

Certified Payroll Forms - WH-347 - Click the image for an Excel version

This page contains detailed, step-by-step instructions on how to fill in the WH-347/348 forms. It's a pretty dry topic so I'll try to spice it up a bit here and there.

Sections 1 & 2

This is a 'Page ___ of ___'. The numbers that go in these spots will be the pages of the payroll, eg. 1 of 1 or 1 of 2 or 1 of 3 etc.

Section 3

If you're a Subcontractor, check the Subcontractor box. If you're a General/Direct then check that box.

Below that, type in the name of the company that is submitting this document, not the name of the company that it's being submitted to.

Section 4

The easiest way for the higher-up's to keep track of these forms is to require you to number your payroll.

There isn't a uniform numbering system so I always started at 001 and went from there for every week, just upping it by one each week.

They're not looking for any type of internal information in this field; they just need a unique reference number for each week's payroll, in case there are questions down the road.

Section 5

This will be the last date of the pay period for the week you're filling in the form for.

Section 6

This is the address of the company filling in the form.

Section 7

You'll enter the project name and location in this field - typically that information will be provided by your customer.

Section 8

These projects always have a project or contract number. This is the field where that information belongs - and just like the project name and location, your customer will provide you with this number.

Section 9

You can see that S, M, T, W, T, F, S have already been entered into the form. That section is editable so if your payroll runs on a different time frame you can easily change the letters around so that it works for your pay schedule. :)

Below those letters are empty boxes. Those are where the corresponding dates get entered.

Sections 10, 11 & 12

These sections are where you'll enter any deductions from your employee(s) paycheck that aren't covered under the other deduction headings.

If you do have to enter numbers into those fields the title of two of the fields (which are currently blank) can be filled in.

The third says simply 'Other'.

If you have amounts to enter into any of those three sections you'll need to explain it on the

Section 13

On most, if not all, state certified payroll forms the social security number of each employee is required. Fortunately the federal government doesn't require it.

Instead of providing social security numbers you can give "identifying information". This can be an employee number if your employees have numbers or the last four digits of the employee's SS#, etc. Just something to identify each individual employee.

Section 14

You'll enter the employee's withholding information here (e.g. Single and 1).

Section 15

This is where you'll enter your employee's work classification (e.g. Journeyman).

Section 16 & 17

This is where you'll enter your employee(s) hours. The straight time hours go in the bottom row and the overtime hours go in the top row.

Section 18

This box will automatically fill in with the total <b>overtime</b> hours. As you enter the overtime hours for each day they'll add up to the total and populate that field.

Section 19

Here you'll enter the overtime rate for each employee.

Section 20

This box will automatically fill in with the total <b>straight-time</b> hours. As you enter the straight-time hours for each day they'll add up to the total and populate that field.

Section 21

This is where you'll enter the employee(s) straight-time hourly wage.

Section 22

This is where fringe benefits are entered. The numbers must be broken down in such a way that when multiplied by the number of hours worked the fringe benefits will total up correctly.

Section 23

This field will fill in automatically - the total will be what the employee earned on THIS particular job for this particular week.

Section 24

This field is for wages earned on "ALL jobs this week".

That field will have to be filled in manually - if left blank the form will not calculate correctly.

The reason it has to be filled in manually is because this form records only the time that the employee spent on that particular project. If the employee worked on any additional projects that week the form doesn't know that - as odd as that sounds. ;o)

So you have to tell the government via that field on the form the total amount your employee(s) earned that week "on ALL jobs" including the project that the form is for.

If the earnings on ALL jobs is the same as the earnings as Section 23 because the employee didn't work on any other projects that week then manually enter that same amount into Section 24.

If this box is left blank the form will not calculate correctly.

Sections 25 thru 29

This section is strictly for deductions; nothing that is added to the employee's check (e.g. sick pay) gets entered into this section. Additions are covered in Section 22. :o)

Section 30

This field will automatically calculate and populate for you as you fill in the various deductions from the employee's check.

Section 31

This field will automatically fill in as well. If it doesn't populate please make certain that Section 24 is filled in.

Repeat sections 13 through 31 for each employee.

How to Fill in the WH-348 Portion of the Certified Payroll Forms

Now an image of the WH-348 form with reference numbers assigned to the sections

Certified Payroll Forms - WH-348 - Click the image for an Excel version

Section 1

Enter today's date, the date you're filling in the form.

Section 2

The signatory party is the person who is signing the payroll form.

Section 3

Enter the title of the signatory party.

Section 4

Enter your company name here.

Section 5

Enter a description of the building or work - an address or location, the job title, etc. Usually the GC will provide this information if you don't already know it.

Sections 6, 7, 8, 9, 10 & 11

These fields are for the beginning and ending dates of your payroll week for the form you're submitting.

Section 12

This is the same as Section 4.

Section 13

Enter the description of any deductions you took from your employee(s) paycheck.

Section 14

There are two options.

If you paid benefits to an organization on behalf of the employee(s) then check the corresponding box (on this form it's the box that's in the lower left corner of the form).

If you paid the benefits straight to the employee then check the corresponding box for that choice (on this form it's the box that's in the upper right corner of the form).

Section 15

Here is where you'll enter any exceptions in regard to paying the employee in full - both wages and fringes - meaning explain why you paid less than full wages if applicable.

Section 16

Here you'll enter any additional remarks in relation to any exceptions listed above.

Section 17

Enter the name and title of the signatory party, which would be the same that you entered in Sections 2 & 3.

Section 18

This is where the signatory party signs.

* Signatory party = the person signing the form.

Don't Let These Certified Payroll Forms Cause You Any Worry!

Of all the forms that I sell it seems that these ones cause some of the greatest anxiety.

When I first had to fill out these forms I was lost. I had no idea what I was doing. It made prevailing wage projects a pain in the rear!

So I *totally* understand if you are concerned about how to use this form.

But I found that they're actually very easy to do once you know what goes where.

And when using these forms you'll be able to save master copies for every project so that you won't be filling in redundant information every time you have to submit a new form.

I've included instructions in the download package about how to do that.

If you're at all nervous about these forms *please* don't be. I have no doubt that you'll have it down quicker than I did myself! :o)

And please do not hesitate to contact me should you have any questions or concerns. I'm here to help. :o)

Get your fill-able, calculating WH-347 & WH-348 Certified Payroll Forms
in Excel and/or PDF version here.

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