California Certified Payroll (Form WH-347) (2026)

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

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, California's own prevailing-wage law applies on top of, or instead of, Davis-Bacon: California's public works law requires the general prevailing rate of per diem wages on public works, and the awarding body must include the rates in the call for bids and the contract. (Cal. Lab. Code §§ 1720, 1771). Certified payroll is required and is filed monthly to Labor Commissioner (DIR) through the online eCPR system, and to the awarding body on request. The state uses DIR Form A-1-131 (Public Works Payroll Reporting Form) or any format containing the same information through DIR eCPR (Public Works Website Services). Coverage threshold: $1,000 (Lab. Code § 1771); a higher threshold of over $25,000 for construction and over $15,000 for alteration, demolition, repair or maintenance applies where Lab. Code § 1771.5 is invoked.