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.
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.
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.
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
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.
This will be the last date of the pay period for the week you're filling in the form for.
This is the address of the company filling in the form.
You'll enter the project name and location in this field - typically that information will be provided by your customer.
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.
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.
These sections are where you'll enter any deductions from your
employee(s) paycheck that aren't covered under the other deduction
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
On most, if not all, state certified payroll forms the social security number of each employee is required. Fortunately the federal government sees the risks in this so they no longer require it.
Instead of providing social security numbers you can give "identifying information". This can be an employee number if your employees have numbers and/or the feds say that the last four digits of the employee's SS# will suffice. Just something to identify each individual employee.
You'll enter the employee's withholding information here (e.g. Single and 1).
This is where you'll enter your employee's work classification (e.g. Journeyman).
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.
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.
Here you'll enter the overtime rate for each employee.
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.
This is where you'll enter the employee(s) straight-time hourly wage.
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.
This field will fill in automatically - the total will be what the
employee earned on THIS particular job for this particular week.
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.
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)
This field will automatically calculate and populate for you as you fill in the various deductions from the employee's check.
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.
Enter today's date, the date you're filling in the form.
The signatory party is the person who is signing the payroll form.
Enter the title of the signatory party.
Enter your company name here.
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.
These fields are for the beginning and ending dates of your payroll week for the form you're submitting.
This is the same as Section 4.
Enter the description of any deductions you took from your employee(s) paycheck.
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
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).
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.
Here you'll enter any additional remarks in relation to any exceptions listed above.
Enter the name and title of the signatory party, which would be the same that you entered in Sections 2 & 3.
This is where the signatory party signs.
* Signatory party = the person signing the form.
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)
Bookmark my site and let me help you with your construction project management - together we'll crush the chaos of contracting!
Thank you for visiting and have a great day!
PS: Please scroll down, below the comments box, for a list of articles that grows daily. :)