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Table of Contents

• Introduction
• Basic Information Section
• Employee Information Section
• Work Week Hours
• Payment Section
• Notice and Public Burden Statement
• Page 2
• Authorized Certifier Information
• Certifications
• Additional Remarks and Signature
• Getting Assistance with the WH-347

Introduction

The WH-347 form is a weekly certified payroll report template for contractors to use on projects subject to the Davis-Bacon and related Acts. While the use of the form itself by contractors is optional, it contains information that is required to be maintained under the Davis-Bacon Act, and its use can ease the payroll process.

The form was recently revised, and knowing how to properly complete the form with the changes in mind is key to verifying that you are compliant with the DBA payroll reporting requirement. Walk through the major differences side by side and how to complete each section below.

Old WH-347

New WH-347

Basic Information Section

The “Basic Information” section containing basic info about the contractor, project, and payroll have taken a new table format. All information on the old form still remains on the new one, with the new addition of the “Wage Determination No.”.

Old WH-347

New WH-347

• Wage Determination No. – DBA projects have a “Wage Determination” set for the project, which is a list of applicable wages and fringe benefits for all trades that would be on the project, dependent on factors like the Contract Award Date and project location. The Wage Determination No. would be the General Decision Number found at the top of your wage determination page

The remainder of the information on the Basic Information includes:

• Project Name
• Project Location: The address of the project site.
• Project No. or Contractor No.
• Certified Payroll No.: A sequential number for the week’s submission. For example, if this is the first payroll, the Certified Payroll No. would be 1. For the following week, it would be 2, etc.
• Week Ending Date: The date of the last day of the recorded pay period. For example, if a payroll week ran from 2/10/25 – 2/16/25, the week ending date would be 2/16/25.
• Prime Contractor’s/Subcontractor’s Business Name: Your business name.
• Prime Contractor’s/Subcontractor’s Business Address: The address of your business location.

Employee Information Section

Old WH-347

New WH-347

The information under Column 1 of the old form has been broken out into separate columns of the new form. The No. of Withholding Exemptions column from the old form was removed, and the (J) Journeyworker (RA) Registered Apprentice column and Worker Entry No. columns were added.

• (J) Journeyworker (RA) Registered Apprentice: Write in J if the employee is a journeyworker. Write in RA if the employee is a registered apprentice, meaning they are undergoing an apprenticeship program with a registered institution.
• Worker Entry No. – The sequential number of the employee listed. For example, the employee listed in the first row would be Entry No. 1, the second would be 2, etc.

The remainder of the information maintained in this section includes:

• Worker Last Name
• Worker First Name
• Worker Middle Initial
• Worker Identifying No.: A unique identifier, such as the last four numbers of their Social Security Number or an employee ID number.
• Labor Classification: The classification or trade title as it correlates with the one listed in the wage determination. Examples include Carpenter, Electrician (Cable Splicer), Operator: Power Equipment (Tunnel Work) Group 3, etc.

Work Week Hours

Old WH-347	New WH-347

All areas under this section remain the same, with a few slight positioning adjustments of the Straight Time and Overtime hours.

• Days of the Work Week
  • Top: Ex. M, Tu, W, Th, F, Sa, Su
  • Bottom: Ex. 2/10, 2/11, 2/12, 2/13, 2/14, 2/15, 2/17
  • Work weeks aren’t required to occur on a Monday – Sunday structure and would follow the date range of your pay period.
• Hours Worked Each Day
  • ST (Straight Time) – Number of hours worked at a regular, non-overtime rate for each day.
  • OT (Overtime) – Number of hours worked past the straight time rate for each day.
• Total Hours Worked for Week

Payment Section

Old WH-347

New WH-347

All areas from the old form were maintained with the addition of two new columns, the Total Fringe Benefit Credit column and the Payment in Lieu of Fringe Benefits column.

• Total Fringe Benefit Credit – The total gross fringe benefit credit earned across all hours worked within the week. Ex. $20 in fringes x 30 hours = $600
• Payment in Lieu of Fringe Benefits – The cash amount a worker earned instead of fringe benefits. This is separate from the base rate earned in cash.

The remaining fields include:

• Hourly Wage Rate Paid for
  • ST (Straight Time): The hourly straight time rate the worker is being paid in accordance with their classification.
  • OT (Overtime): One and a half times the base hourly rate.
• Gross Amount Earned: The sum of all earnings across the base hourly rate and fringes for the project.
• Gross Amount Earned for All Work: The sum of all earnings across the base hourly rate and fringes for all projects this employee is contracted on that would reflect the pay stub.
• Deductions for All Work:
  • Tax Withholdings: All applicable taxes, including those that are mandated federally, locally, etc.
  • FICA: Federal Insurance Contributions Act – federal social security and Medicare contributions.
  • Other: All other potential deductions authorized by the employee. If the amount is specific to a single deduction, it must be described under the “Additional Remarks” on page 2 of the form. If there are several deductions under the “other” category (ex. life insurance, pension, etc.), an addendum must be submitted that itemizes each deduction with a description and amount for each.
• Total Deductions: The sum of all deductions.
• Net Pay to Worker for All Work: The actual dollar amount paid to the worker for all hours worked across all projects during the week.

Notice and Public Burden Statement

Old WH-347

New WH-347

The statement at the bottom of the page has been revised, but the basis of the content includes:

• The Requirement to Submit Payroll Weekly (The Copeland Act (40 U.S.C. § 3145)
• The Requirement to Include All Required Information on Payroll (29 C.F.R. § 5.5(a)(3)(ii))
• The Requirement to Sign a “Statement of Compliance”, Noting That Payroll is Accurate Under Penalty of Perjury
• Acknowledgment of Time Commitment Required to Complete Form

Page 2

The second page of the WH-347 received a complete revamp:

Old WH-347

New WH-347

Both versions contain a Statement of Compliance, but the second version separates the statements with certifications of Proper Payment, Accurate Payroll and Obligation to Supply Records, Work Performed, Apprentices, Fringe Benefits, and Deductions.

Authorized Certifier Information

• Project Name
• Project Location
• Project No. or Contract No.
• Payroll No.
• Week Ending Date
• Prime Contractor’s/Subcontractor’s Business Name
• Certifying Official’s Name and Title – This individual should verify that they were given authorization by a party to certify all information included on the payroll report. Their name and title/position should be written in.

Certifications

• Box 1, Certification of Proper Payment
• Box 2, Certification of Accurate Payroll and Obligation to Supply Records
• Box 3, Certification of Work Performed
• Box 4, Certification of Apprentices: If apprentices are employed during the work week, the programs that they’re registered under, the body that the program is registered with, OA (DOL’s Office of Apprenticeship) or SAA (State Apprenticeship Agency), and the name of the labor classification working.
  • If not applicable, leave the box unchecked and enter “N/A” under the blank sections.
• Box 5, Certification of Fringe Benefits
  • If you’re claiming an hourly credit for contributions to benefit plans, funds or programs, this box should be checked with the following information completed:
  • Name of Worker
  • FB Name: Fringe Benefit Name (Ex. Anthem)
  • FB Type: Fringe Benefit Type (Ex. Health Insurance)
  • Plan No.
  • Funded or Unfunded
  • Hourly Credit
  • Total Hourly Credit
  • Per the DOL, if more than six bona fide fringe benefits are provided to the workers for which the contractor is claiming a credit, submit an addendum for each providing the information requested in this section.
• Box 6, Certification of Deductions

Additional Remarks and Signature

• Additional Remarks: Optional space for additional information on deductions, hourly cost of fringe benefits, or explanations.
• Signature of Certifying Official, Date, Telephone Number, and Email Address: The Statement of Compliance must be signed by the contractor or subcontractor, or their agent who paid or supervised the payment of the workers under the contract during the weekly time period covered by the form. Enter the phone number and email address of the individual who is signing the statement and the date signed. Legally valid electronic signatures are acceptable. A legally valid electronic signature includes any electronic process that indicates acceptance of the certified payroll record and includes an electronic method of verifying the signer’s identity. Note: Photocopies or scanned copies of signatures do not satisfy this requirement.

Getting Assistance with the WH-347

Verifying that all boxes are filled correctly to remain in compliance with the Davis-Bacon Act is only part of the compliance process. Having the supplemental documentation to prove that everything reported on the payroll form is the major key to confirming that prevailing wage payments have been met. Verifying proper completion for several weeks of payroll and a wide range of employees may be difficult, and enlisting a team to assist in reviewing documentation would alleviate the stress of reviewing paperwork. We’ll put you in touch with a team of prevailing wage experts who can meet you where you’re at with your current needs – whether it be education with prevailing wage trainings, as-needed support, or full project oversight from start to finish. Get in touch now to secure your projects.

The contents of this blog post have been transcribed from our YouTube video, “Guide Toward Davis Bacon Act Requirements & Best Practices.” 

When working on a federally funded project, regulations are sensitive to keep up with. Failure to do so can result in costly penalties. Prevailing wage is a frequent standard to be in compliance with in federally funded projects, and the law that put this forth is the Davis Bacon act. 

Table of Contents

• What is the Davis Bacon Act? 
• What Projects are Applicable to the Davis Bacon Act? 
• Who Is Owed Prevailing Wages? 
• Where do I Find the Wages for my Project? 
• Recordkeeping Requirements 
• Apprenticeship Requirements 
• Penalties 

What is the Davis Bacon Act? 

The Davis Bacon Act, also known as the DBA, is a rule applicable to federally funded projects that requires a minimum wage to be paid to workers, also known as the prevailing wage. This wage is consistent of a base hourly rate and fringe benefits. Alongside paying prevailing wages is the requirement to submit weekly certified payroll reports and maintain records. The Davis Bacon wages and posters should be posted on the site, easily visible to all workers. These requirements are applicable to all contractors within all tiers of the project, and penalties may be issued if in violation. 

What Projects are Applicable to the Davis Bacon Act?

Applicability under the Davis Bacon Act is subject to a $2000 dollar threshold, so it is applicable to projects with a minimum of $2000 in overall project value. 

The act is then in effect for the construction, alteration, or repair (including painting and decorating) of public buildings or public works. This is further defined under 29 CFR 5.2 under “Public building or public work.”

Who Is Owed Prevailing Wages?

As stated, prevailing wages are the minimum amount required to be paid out to workers on this project, referred to by the Davis Bacon Act as the “laborers or mechanics.” Laborers or mechanics includes “at least those workers whose duties are manual or physical in nature” as defined by 29 CFR 5.2. So, this excludes positions such as executive, professional or clerical, those commonly seen in administrative positions. The definition does include apprentices. Prevailing wages also applies only to workers performing on the site of work. 

Where do I Find the Wages for my Project?

The DBA wages are posted on sheets known as “Wage Determinations” and are available online via sam.gov. The Wage Determination for your project includes a list of work titles, also known as classifications, and their corresponding wage rates. 

The information you would need for your wage determination are your project’s Bid Due or Opening Date, the project County, State, and the project Construction Type. 

Negotiated contracts would use the date of award. Competitively bid projects should look to the wage determination that was in effect 10 days prior to the bid opening date. 

Here’s an example. Our project is competitively bid and had a bid due date of January 16th, 2024. The project is based in San Diego County, California, and has a “Heavy” construction type. 

Upon inputting the applicable information onto the sam.gov site, you would click on the wage determination fit for your project. There may be multiple modifications 

made. Our project had a bid due date of January 16th, 2024. Because we have to take the wage determination in effect 10 days prior to the bid due date to find our effective date. 

10 days before January 16th would gives us an effective date of January 6th, 2024, which falls under Modification 0. Modification 0 is applicable for projects with effective dates from January 5th to January 11th. 

If workers on your project are performing work that isn’t covered under the classifications listed on the Wage Determination sheet for your project, you have the option of submitting a SF 1444 Form, which is a request for an additional classification. 

After finding your wage determination, proper wage payments should be issued to employees. While paying the base rate and fringe amount, other important things to look out for are footnotes or asterisks on your rate. This can include additional amounts required to be paid per classification or notices to changes in the rate.

Please note, there are no general frequent increases made to Davis Bacon wage determinations, and the rate found at the beginning of the project is grandfathered in during its entirety. However, local and federal minimum wage changes are to be taken into account.

Recordkeeping Requirements

The Davis Bacon Act requires submission of Certified Payroll Reports on a weekly basis. 29 CFR 5.5(a)(3) states that payroll records must include the following: the employee name, address, social security number, correct classification, hourly rate of wages paid, daily and weekly number of hours worked, deductions, and actual wages paid. The certified payroll report must also be signed under a “statement of compliance”, indicating that all its contents are accurate and cleared by the signer. A certified payroll report template issued by the U.S Wage and Hour Division contains these requirements for payroll reporting, known as the WH347 Form. 

Alongside certified payroll reports, other documentation expected to be maintain includes additional records relating to fringe benefits and apprenticeship and training as applicable. Please note, additional recordkeeping is not limited to these types of documentation. Any form of record that displays the full picture of employees’ pay, or acts as “support” toward the payroll record would go toward this requirement. 

Apprenticeship Requirements

Under 29 CFR 5.2, Apprentices are defined as “helpers” that are employed and individually registered in a genuine apprenticeship program. Apprentices are generally undertaking training and developing skills to excel within their occupation. If using an apprentice on your project, you must meet the following: 

1) Verify that your apprentice is properly certified by a program registered with the Employment and Training Agency’s (ETA) Office of Apprenticeship (OA), or with a State Apprenticeship Agency recognized by the OA. 

2) If counting apprenticeship costs as a fringe benefit, the costs must bear a “reasonable relationship” to benefits provided to workers. 

3) The costs incurred for apprenticeship must not offset costs incurred for another classification. 

4) Pay the appropriate wages including the percentage of hourly rate required by the apprenticeship or training program and the approved program fringe benefits.

5) Utilize apprentices in accordance with the program-issued ratio of permitted apprentice to journeyman performing oversight. 

To find the proper rates or wages to pay your apprentices, it’s best practice to consult with the program or union that you intend to utilize apprentices from to verify the rates they enforce. The Davis Bacon Act does not establish wage rate for apprentice-level workers. 

Penalties

It’s vital that these requirements are met to avoid the potential penalties that come with violation. These penalties include: 

1) Suspension of funds and withholding (29 CFR 5.9(a)) 

2) Debarment for breach of contract clauses under the requirements listed for this act (29 CFR 5.5(a)(7)) 

3) Restitution for unpaid wages and liquidated damages under CWHSSA (29 CFR 5.5(b)(2)) 

4) Withheld funds for unpaid wages and liquidated damages (29 CFR 5.5(b)(3)) 

Further penalties may be imposed for additional violations found, and enforcement is held by the Division of Labor in which violations are evaluated for the appropriate remedial action. 

Avoid paying restitution interest, facing debarment, and encountering criminal action amongst other penalties by remaining informed and compliant with the Davis Bacon Act requirements. 

Tune into the remainder of this series where we uncover updates made to the Davis Bacon Act known as the “final rule.” These updates provide context to the items we’ve discussed in today’s video and provide additional information in remaining compliant.

To get a full picture on prevailing wage, you can watch this video for a full overview. Have any further questions? Let’s get in touch.