Certified Payroll (Form WH-347)

How to use this Certified Payroll (Form WH-347) in US

Fill the header first: the project name and location, the contract or project number, the wage determination the rates come from, your payroll number (start at 1 and run consecutively for this project), and the week-ending date. Tick prime contractor or subcontractor. If this is the last payroll on the job, mark it as final — the agency uses that to close the file.

Then enter each worker: name, the identifying number, which is the last four digits of the social security number and nothing more, the work classification exactly as it appears in the wage determination, and hours day by day from Sunday to Saturday, split between straight time and overtime. Enter the hourly rate, any fringe benefit credit for contributions to a plan, fund or program, and any fringes paid in cash. Gross for this project is computed from the hours and rates; enter gross for all work only when the worker also worked elsewhere that week. Deductions are itemised — FICA, federal withholding, state withholding and anything else, which must be described — and net pay is what the worker actually received for the week.

Page 2 is the Statement of Compliance and it is what makes the payroll 'certified'. Certifications 1, 2, 3 and 6 are always made; certification 4 covers apprentices registered with the Office of Apprenticeship or a State Apprenticeship Agency; certification 5 covers fringe benefits paid to approved plans or in cash. Add exceptions and remarks where a worker's situation needs explaining. The person who signs must be the contractor, the subcontractor, or the officer or employee who supervises the payment of wages — 29 C.F.R. § 3.3(b) — and willful falsification carries the warning printed at the bottom of the page: prosecution under 18 U.S.C. § 1001 and 31 U.S.C. § 3729 and debarment.

Where the money is state or local, your state's own prevailing-wage law applies on top of, or instead of, Davis-Bacon: Texas requires a public body to pay not less than the general prevailing rate of per diem wages on a public work contract, but the state prescribes no certified payroll form and no central filing. (Tex. Gov't Code § 2258.021). There is no routine state filing — the records are produced when the agency asks for them. Coverage threshold: No dollar threshold.