Certified payroll
Certified payroll is the weekly payroll report you submit on a federal public works project to prove you paid each employee the required prevailing wage.
- FORM
- Department of Labor Form WH-347, optional
- WHO FILES
- Davis-Bacon contractors and subcontractors, over $2,000
- NO FORM?
- Any format, same information, signed Statement of Compliance
- WATCH FOR
- Falsifying the Statement of Compliance
Prevailing wage by state
Which states have their own prevailing wage law, the contract threshold, the agency and how often certified payroll is filed, with sources:
If you are a contractor or subcontractor on a Davis-Bacon construction contract, you submit it for each week of covered work. The Department of Labor’s Form WH-347 is optional, but the information it asks for is required. You sign a Statement of Compliance on each report. Falsifying it can bring civil or criminal prosecution under federal false-statement and false-claims laws. Many state and local governments set similar rules for public works, sometimes called little Davis-Bacon laws.
What goes on the report?
List every employee who worked on the project that week. When one employee works in more than one classification, split the hours and pay accurately across each.
| FIELD | WHAT YOU ENTER |
|---|---|
| Employee | Name and an individually identifying number, such as the last four digits of the Social Security number |
| Work classification | The job classification, such as electrician or laborer |
| Hours | Hours worked each day, straight time and overtime |
| Rates and fringe | Hourly rates for straight time and overtime, plus fringe benefits or cash paid in lieu |
| Pay | Gross wages, deductions, and net wages paid |
| Statement of Compliance | Your signature, certifying the wages paid and the deductions taken |
Who files, and when?
Every contractor and subcontractor submits its own payroll. As the prime contractor, you are responsible for compliance by every subcontractor and lower-tier subcontractor. Collect and review their reports, not only your own.
- Penalty deadline: Weeklyfor each week of covered work; after written notice, the agency may suspend payments when payrolls are missing.
- 3 yearsto keep payroll records after all work on the prime contract is completed.
What is Form WH-347?
Form WH-347 is the Department of Labor’s optional form for Davis-Bacon weekly certified payroll on federal or federally assisted construction contracts. The header asks for the project name and location, the project or contract number if available, the week ending date, and a payroll number that starts at 1. On your last week of work on the project, check the header’s final payroll box. Column 2 marks each employee J (journeyworker) or RA (registered apprentice). In the Statement of Compliance, boxes 1, 2, 3, and 6 must always be checked.
Frequently asked
- 40 U.S. Code § 3142 - Rate of wages for laborers and mechanics
- 40 U.S. Code § 3145 - Regulations governing contractors and subcontractors
- 29 CFR 5.5, Contract provisions and related matters
- Instructions For Completing Davis-Bacon and Related Acts Weekly Certified Payroll Form, WH-347
General information, not legal or tax advice. Apply current federal and state rules with qualified guidance.