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Wage and Hour Division (WHD)

Instructions For Completing Payroll Form,
WH-347

WH-347 (PDF)
OMB
Control No. 1215-0149, Expires 12/31/2011.
This form has been submitted
for renewal to the Office of Management and Budget (OMB). According to law
[5 CFR 1320.10(e)(2)], the agency may continue to use the form while its
renewal is pending at OMB.
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.

Note: In order to view, fill out, and print PDF forms, you
need Adobe® Acrobat® Reader® version 5 or later, which you may download for free
at http://www.dol.gov/cgi-bin/leave-dol.asp?exitURL=http://www.adobe.com/products/acrobat/readstep2.html&exitTitle=Adobe%20Systems%20Incorporated.
To save the completed forms on your workstation, you need to use the "Save As"
method to save the file.
For example, move your mouse curser over the PDF
link and click on your "RIGHT" mouse button. This will cause a menu to be
displayed, from which you will select the proper save option -- depending upon
which browser you are using:

For Microsoft IE users, select "Save Target As"

For Netscape Navigator users, select "Save Link As"

Once you've selected the proper save option for your browser, and have saved
the file to a location you specified, go to your program menu and start the
Adobe Acrobat® Reader. Once open, locate the PDF file you saved and open it
directly in Acrobat®.

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