Certified payroll is a weekly report showing what every laborer and mechanic on a covered federal construction project was paid, submitted with a signed Statement of Compliance. The Copeland Act (40 U.S.C. 3145) requires it weekly; under 29 CFR 5.5(a)(3) it is due within seven days of the regular pay date for that period. Form WH-347 is the Department of Labor's optional format — you may use your own, but it must carry the same information and the same certification language.
Who has to submit certified payroll
Every contractor and subcontractor performing covered work on a Davis-Bacon project files its own certified payroll, for every laborer and mechanic on site. Prime contractors are responsible for collecting subcontractor payrolls and for their subcontractors' compliance.
Salaried supervisory and executive employees who do not perform manual labor on the site are generally outside the requirement. The moment a supervisor spends meaningful time doing covered manual work, those hours become covered.
The filing rhythm
- Run payroll for the weekly period as normal.
- Produce a certified payroll report for that week — one per contractor, per project.
- Sign the Statement of Compliance.
- Submit within seven days of the regular pay date for that period (29 CFR 5.5(a)(3)).
- Submit a payroll for every week of the contract, including weeks with no work — marked "no work performed" — so the sequence has no gaps.
Use the current revision of the form
WH-347 carries an OMB control number (1235-0008) and an expiration date printed on the form itself. The current revision is dated January 2025 and shows an expiration of 01/31/2028.
Agencies do reject submissions made on a superseded revision, and it is an avoidable rejection. Download the form from the Department of Labor each time rather than reusing a saved copy or a template embedded in an old spreadsheet, and check the revision date in the corner before you file.
What goes in each part of WH-347
| Column | What it wants |
|---|---|
| Name and individual identifying number | Worker name and the last four digits of the SSN. Full SSNs and home addresses do not go on the submitted copy. |
| No. of withholding exemptions | Optional; DOL does not require it. |
| Work classification | The classification from the wage determination — not an internal job title. Split into multiple lines if the worker performed more than one. |
| Day and date / hours worked | Daily hours, straight time and overtime separated. |
| Total hours | Sum for the week, per classification. |
| Rate of pay | Base hourly rate paid, plus the cash fringe if fringe is paid in cash. |
| Gross amount earned | For this project. If the worker also worked non-covered jobs that week, show project gross over total gross. |
| Deductions | Itemised. Anything other than a standard deduction needs an explanation. |
| Net wages paid | What actually landed in the paycheck. |
Page two: the Statement of Compliance
The second page is the part with legal teeth. Signing it certifies that the payroll is complete and correct, that every worker was paid no less than the applicable wage determination rate, and that no unauthorised deductions were made.
It also asks you to select how fringe benefits were satisfied — paid into approved plans, paid in cash, or an exception you describe. Getting this box wrong while paying correctly is a paperwork violation; getting it wrong while underpaying is a wage violation on top.
The mistakes that get payrolls rejected
- Using an internal job title instead of the wage determination classification.
- A single classification line for a worker who performed two classifications that week.
- Fringe paid in cash but the Statement of Compliance box ticked for benefit plans.
- Overtime calculated on base-plus-fringe instead of on the base rate.
- Apprentice rates used for workers not registered in an approved apprenticeship program.
- Missing weeks — no "no work performed" payroll filed for an idle week.
- Full Social Security numbers or home addresses left on the submitted copy.
Overtime: the calculation people get wrong
Overtime under the Contract Work Hours and Safety Standards Act is time and a half over 40 hours in a week, and it is computed on the basic hourly rate — the base rate, not base plus fringe. The fringe amount is then owed at straight time for every hour worked, including the overtime hours.
Doing it the other way round (paying 1.5× on the combined base-plus-fringe figure) overpays, which nobody complains about. Paying 1.5× on base but forgetting fringe on the overtime hours underpays, which is the violation that actually shows up.
How long to keep the records
Payroll and basic records must be kept for three years after all work on the contract is completed, and made available to the Department of Labor on request. That includes the underlying time records, not just the submitted reports.
Frequently asked questions
Do I have to use form WH-347?
No. WH-347 is provided for convenience. You may use any format that contains the same information and is accompanied by a Statement of Compliance with the same certification language. Many agencies and states require submission through a specific electronic system, which becomes the required format for that project.
How often is certified payroll due?
Weekly. Under 29 CFR 5.5(a)(3), the payroll for each weekly period is due within seven days of the regular pay date for that period. Weeks with no work still need a payroll marked "no work performed" so there are no gaps in the sequence.
What happens if certified payroll is late or wrong?
The contracting agency can withhold contract payments until it is corrected. Persistent or wilful failure can support debarment from federal contracts for up to three years under 29 CFR 5.12, and a knowingly false certification can carry False Claims Act and criminal false-statement liability.
Do subcontractors submit their own payroll or does the prime submit for them?
Each subcontractor produces and certifies its own payroll. The prime contractor collects them, submits them onward to the contracting agency, and remains responsible for its subcontractors' compliance.
Sources
- Form WH-347 and instructions (DOL)
- 29 CFR 5.5 — Contract provisions and related matters
- 29 CFR Part 3 — Copeland Act regulations
WageFinder publishes wage data and plain-English explanations. This is not legal advice, and it does not replace the wage determination on your contract or guidance from the contracting agency.
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