What changed in the new WH-347?
A guide to the Department of Labor's updated WH-347 certified payroll report — the new data points it requires, why it changed, and how Certified Payroll Reporting handles it for you.
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💡 Please note: This article is for informational purposes only and does not constitute legal or compliance advice. For guidance specific to your projects, please consult your legal or compliance team. |
WH-347 Basics
What is the WH-347?
The WH-347 is a template contractors use to report weekly payroll information for workers on certain government-related jobs. Submitting it accurately and on time is a core requirement of prevailing-wage compliance under the Davis-Bacon Act.
The two parts of the form:
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Payroll Record — The detail of each worker's hours, classifications, wages, fringes, and deductions.
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Statement of Compliance — The signed certification attesting that the reported payroll is accurate and complete and that workers were paid correctly.
Why the Form Changed
In October 2023, the Department of Labor issued the first major update to the Davis-Bacon regulations in roughly 40 years. The revised WH-347 brings the reporting form in line with those rules. Three goals drove the change:
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Align with the updated Davis-Bacon rules. The 2023 regulatory overhaul reshaped how prevailing wages and fringes are determined.
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Strengthen compliance and reduce violations. More structured reporting makes it harder for errors and underpayments to slip through unnoticed.
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Increase transparency. The new form adds dedicated fields for total fringe benefit contributions and cash paid in lieu of benefits.
Changes to the Payroll Record
The Payroll Record gains several new data points. Most of them add detail around classifications and how fringe benefits are credited or paid out.
| NEW FIELD | WHAT IT CAPTURES |
| Wage Determination | The applicable wage determination governing the worker's pay on the project. |
| Worker Entry Number | A reference number identifying the worker's entry on the report. |
| Journey Worker or RA | Indicates a journey worker or a registered apprentice (RA). |
| Apprenticeship Program Name | The name of the registered apprenticeship program. |
| Total Fringe Benefit Credit | The total value of fringe benefits credited toward the prevailing wage obligation. |
| Hourly Credit for Fringe Benefits | The per-hour fringe credit applied to the worker's hours. |
| Payment in Lieu of Fringe Benefits | Cash paid directly to the worker instead of contributing to a fringe-benefit plan. |
Changes to the Statement of Compliance
The Statement of Compliance is the signed certification at the end of the report. At a high level, signing now confirms that:
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Payroll information is accurate per the contract terms.
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Payroll records are complete.
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Reported classifications match the work performed.
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All workers were paid their full wages.
How Certified Payroll Reporting Helps
Project — Additional Report Data
New project-level fields that feed the header and certification of the report:
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Signatory Name, Phone and Email
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Wage Determination Number
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Fringe Plan Details (name, number, funded status)
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Apprenticeship Program Names
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Name of Labor Classifications
Project — Additional Report Options
Additional toggles have been added to check the boxes on the report for validation and control the way in which certain data is displayed on the report.
Employee Profile — Classification Defaults
Each worker's default work classifications can be managed on their Employee Profile or through Work Classes.
Managing Rates and Fringes
Rate Management allows storage of prevailing wage rates and hourly fringes by project, work class, and/or employee. If you are not currently using Rate Management, contact your Points North representative to configure rate definitions.
Specifying Other Deductions
New functionality supports itemized deduction listing and provides an addendum reporting for detailed deduction breakdowns on prevailing wage reports.
Next Steps & Support
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Confirm the revised report is associated to your projects, and your project's report data and report options are filled in for any active prevailing-wage projects.
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Review the classifications associated to your employees and workclasses so the correct classifications flow onto the report.
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If you do not currently use rate management, contact Points North to work with a system admin to map your rate definitions to the new WH-347.
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Still have questions?: If your question wasn't covered here, reach out to your Points North representative for help configuring your account for the new WH-347. For compliance questions, contact your contracting authority or compliance team. |
Frequently Asked Questions (FAQs)
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❓ When does the new WH-347 go into effect? The revised WH-347 (January 2025 version) should be used for applicable projects once it is required by the governing agency or contract. Always confirm timing requirements with your contracting authority or compliance team. |
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❓ What happens if a contractor continues using the old form? Using an outdated form may result in non-compliance or rejected submissions. Always confirm form requirements with your contracting authority or compliance team. |
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❓ Will the new WH-347 comply with state-specific reporting requirements? The WH-347 is a federal form, and some states may adopt or adapt these changes. Always verify state-specific compliance rules before submitting reports. |
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❓ Will old data automatically update to the new format? No. Existing associated reports and report data will not automatically update to meet the new requirements. Additional configuration is required. |
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❓ Are fringe benefits included in calculations? Fringe benefits are reported as total and hourly values. Employer-paid fringe benefits may count toward fringe obligations depending on how they are structured. Always confirm with your contracting authority or compliance team how specific benefits should be categorized. |
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❓ What is "payment in lieu of fringe benefits"? This refers to cash paid directly to employees instead of contributing to a benefit plan, fund, or program. The new WH-347 requires cash fringe to be reported separately for transparency. |
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❓ Why is a full paycheck amount showing instead of only prevailing wage hours? The full paycheck details match what is on the employee’s paycheck. For project-specific or prevailing wage-specific information, ensure payroll is allocated correctly to the project and correct work classifications. |
Webinar: Navigating the New WH-347: What Changed and What It Means for You
Missed our webinar, "Navigating the New WH-347: What Changed and What It Means for You"? Check out the recording here: