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- WH-347 (PDF)
OMB Control No. 1215-0149, Expires 12/31/2011.
Persons are not required to respond to the collection of information
unless it displays a currently valid OMB control number.
General: Form WH-347has been made available for the convenience
of contractors and subcontractors required by their Federal or Federally-aided
construction-type contracts and subcontracts to submit weekly payrolls. Properly
filled out, this form will satisfy the requirements of Regulations, Parts 3
and 5 (29 C.F.R., Subtitle A), as to payrolls submitted in connection with contracts
subject to the Davis-Bacon and related Acts.
While completion of Form WH-347 is optional, it is mandatory for covered contractors
and subcontractors performing work on Federally financed or assisted construction
contracts to respond to the information collection contained in 29 C.F.R. §§
3.3, 5.5(a). The Copeland Act (40 U.S.C. § 3145) requires contractors and
subcontractors performing work on Federally financed or assisted construction
contracts to "furnish weekly a statement with respect to the wages paid
each employee during the preceding week." U.S. Department of Labor (DOL)
Regulations at 29 C.F.R. § 5.5(a)(3)(ii) require contractors to submit
weekly a copy of all payrolls to the Federal agency contracting for or financing
the construction project, accompanied by a signed "Statement of Compliance"
indicating that the payrolls are correct and complete and that each laborer
or mechanic has been paid not less than the proper Davis-Bacon prevailing wage
rate for the work performed. DOL and federal contracting agencies receiving
this information review the information to determine that employees have received
legally required wages and fringe benefits.
Under the Davis-Bacon and related Acts, the contractor is required to pay not
less than prevailing wage, including fringe benefits, as predetermined by the
Department of Labor. The contractor's obligation to pay fringe benefits may
be met either by payment of the fringe benefits to bona fide benefit plans,
funds or programs or by making payments to the covered workers (laborers and
mechanics) as cash in lieu of fringe benefits.
This payroll provides for the contractor to show on the face of the payroll
all monies to each worker, whether as basic rates or as cash in lieu of fringe
benefits, and provides for the contractor's representation in the statement
of compliance on the payroll (as shown on page 2) that he/she is paying for
fringe benefits required by the contract and not paid as cash in lieu of fringe
benefits. Detailed instructions concerning the preparation of the payroll follow:
Contractor or Subcontractor: Fill in your firm's name and check appropriate box.
Address: Fill in your firm's address.
Payroll No.: Beginning with the number "1", list
the payroll number for the submission.
For Week Ending: List the workweek ending date.
Project and Location: Self-explanatory.
Project or Contract No.: Self-explanatory.
Column 1 - Name and Individual Identifying Number of Worker:
Enter each worker's full name and an individual identifying number (e.g., last four digits
of worker's social security number) on each weekly payroll submitted.
Column 2 - No. of Withholding Exemptions: This column is merely
inserted for the employer's convenience and is not a requirement of Regulations,
Part 3 and 5.
Column 3 - Work Classifications: List classification descriptive
of work actually performed by each laborer or mechanic. Consult classification
and minimum wage schedule set forth in contract specifications. If additional
classifications are deemed necessary, see Contracting Officer or Agency representative.
An individual may be shown as having worked in more than one classification
provided an accurate breakdown or hours worked in each classification is maintained
and shown on the submitted payroll by use of separate entries.
Column 4 - Hours worked: List the day and date and straight
time and overtime hours worked in the applicable boxes. On all contracts subject
to the Contract Work Hours Standard Act, enter hours worked in excess of 40
hours a week as "overtime".
Column 5 - Total: Self-explanatory
Column 6 - Rate of Pay (Including Fringe Benefits): In the
"straight time" box for each worker, list the actual hourly rate paid
for straight time worked, plus cash paid in lieu of fringe benefits paid. When
recording the straight time hourly rate, any cash paid in lieu of fringe benefits
may be shown separately from the basic rate. For example, "$12.25/.40"
would reflect a $12.25 base hourly rate plus $0.40 for fringe benefits. This
is of assistance in correctly computing overtime. See "Fringe Benefits" below.
When overtime is worked, show the overtime hourly rate paid plus any cash in
lieu of fringe benefits paid in the "overtime" box for each worker;
otherwise, you may skip this box. See "Fringe Benefits" below. Payment of not
less than time and one-half the basic or regular rate paid is required for overtime
under the Contract Work Hours Standard Act of 1962 if the prime contract exceeds
$100,000. In addition to paying no less than the predetermined rate for the
classification which an individual works, the contractor must pay amounts predetermined
as fringe benefits in the wage decision made part of the contract to approved
fringe benefit plans, funds or programs or shall pay as cash in lieu of fringe
benefits. See "FRINGE BENEFITS" below.
Column 7 - Gross Amount Earned: Enter gross amount earned
on this project. If part of a worker's weekly wage was earned on projects other
than the project described on this payroll, enter in column 7 first the amount
earned on the Federal or Federally assisted project and then the gross amount
earned during the week on all projects, thus "$163.00/$420.00" would
reflect the earnings of a worker who earned $163.00 on a Federally assisted
construction project during a week in which $420.00 was earned on all work.
Column 8 - Deductions: Five columns are provided for showing
deductions made. If more than five deduction are involved, use the first four
columns and show the balance deductions under "Other" column; show actual total
under "Total Deductions" column; and in the attachment to the payroll describe
the deduction(s) contained in the "Other" column. All deductions must be in
accordance with the provisions of the Copeland Act Regulations, 29 C.F.R., Part
3. If an individual worked on other jobs in addition to this project, show actual
deductions from his/her weekly gross wage, and indicate that deductions are
based on his gross wages.
Column 9 - Net Wages Paid for Week: Self-explanatory.
Totals - Space has been left at the bottom
of the columns so that totals may be shown if the contractor so desires.
Statement Required by Regulations, Parts 3 and 5: While the
"statement of compliance" need not be notarized, the statement (on
page 2 of the payroll form) is subject to the penalties provided by 18 U.S.C.
§ 1001, namely, a fine, possible imprisonment of not more than 5 years,
or both. Accordingly, the party signing this statement should have knowledge
of the facts represented as true.
Items 1and 2: Space has been provided between items (1) and
(2) of the statement for describing any deductions made. If all deductions made
are adequately described in the "Deductions" column above, state "See
Deductions column in this payroll." See "FRINGE BENEFITS"
below for instructions concerning filling out paragraph 4 of the statement.
Item 4 FRINGE BENEFITS - Contractors who pay all required fringe benefits:
If paying all fringe benefits to approved plans, funds, or programs in amounts
not less than were determined in the applicable wage decision of the Secretary
of Labor, show the basic cash hourly rate and overtime rate paid to each worker
on the face of the payroll and check paragraph 4(a) of the statement on page
2 of the WH-347 payroll form to indicate the payment. Note any exceptions in
section 4(c).
Contractors who pay no fringe benefits: If not paying all
fringe benefits to approved plans, funds, or programs in amounts of at least
those that were determined in the applicable wage decision of the Secretary
of Labor, pay any remaining fringe benefit amount to each laborer and mechanic
and insert in the "straight time" of the "Rate of Pay" column
of the payroll an amount not less than the predetermined rate for each classification
plus the amount of fringe benefits determined for each classification in the
application wage decision. Inasmuch as it is not necessary to pay time and a
half on cash paid in lieu of fringe benefits, the overtime rate shall be not
less than the sum of the basic predetermined rate, plus the half time premium
on basic or regular rate, plus the required cash in lieu of fringe benefits
at the straight time rate. In addition, check paragraph 4(b) of the statement
on page 2 the payroll form to indicate the payment of fringe benefits in cash
directly to the workers. Note any exceptions in section 4(c).
Use of Section 4(c), Exceptions
Any contractor who is making payment to approved plans, funds, or programs
in amounts less than the wage determination requires is obliged to pay the deficiency
directly to the covered worker as cash in lieu of fringe benefits. Enter any
exceptions to section 4(a) or 4(b) in section 4(c). Enter in the Exception column
the craft, and enter in the Explanation column the hourly amount paid
each worker as cash in lieu of fringe benefits and the hourly amount paid to
plans, funds, or programs as fringe benefits. The contractor must pay an amount
not less than the predetermined rate plus cash in lieu of fringe benefits as
shown in section 4(c) to each such individual for all hours worked (unless otherwise
provided by applicable wage determination) on the Federal or Federally assisted
project. Enter the rate paid and amount of cash paid in lieu of fringe benefits
per hour in column 6 on the payroll. See paragraph on "Contractors who pay no
fringe benefits" for computation of overtime rate.
Public Burden Statement: We estimate that it will take an
average of 55 minutes to complete this collection of information, including
time for reviewing instructions, searching existing data sources, gathering
and maintaining the data needed, and completing and reviewing the collection
of information. If you have any comments regarding these estimates or any other
aspect of this collection of information, including suggestions for reducing
this burden, send them to the Administrator, Wage and Hour Division, ESA, U.S.
Department of Labor, Room S3502, 200 Constitution Avenue, N.W.,Washington, D.C.
20210.
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