Certified payroll reports Form WH-347.
By the US federal law, known as the Davis-Bacon Act of 1931, all contractor and subcontractor employers are obliged to submit weekly certified payroll reports to prove their project compliance with government contracts. The form to be submitted for such purposes is issued by the US Department of Labor, Wage and Hour Division and is labelled WH-347 Form. In our blog post we will explain how to make use of this form.
Who needs a Certified Payroll form?
The Certified Payroll Form should be used by contractors engaged in government funded construction projects to file certified weekly payrolls for contracts to comply with the Davis-Bacon Act.
The legal requirements of Regulations (29 C.F.R., Subtitle A) state that the certified payrolls should be submitted using the standard especially created WH-347 form, or contractors and subcontractors can use their own payroll forms given they contain all the data from the standard WH-347 form.
What is the Certified Payroll form (WH-347) for?
It is required that contractors and subcontractors performing work under Federally financed or assisted construction contracts, should furnish a weekly statement regarding the wages paid to each employee during the previous week. The United States Department of Labor reviews the information to make sure that employees have received legally required wages and fringe benefits.
Is the Certified Payroll form accompanied by other forms?
The WH-347 form is 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.
When is the Certified Payroll form (WH-347) due?
The United States Department of Labor requires contractors to submit a copy of the Certified Payroll form, or its established substitute on a weekly basis.
How do I fill out the Certified Payroll form?
As the WH-347 requires indicating a lot of information and correct calculations, it should be completed with careful attention.
In details, the following data must be covered in the properly completed WH-347 form:
- whether it is a contractor or a subcontractor who is filing the WH-347 Payroll form, the filer’s firm’s name and address;
- payroll number;
- the end date of the week paid for;
- project and location;
- project or contract number.
The next block is a table that must contain such details and calculations:
- Name and individual identifying number of worker;
- Number of withholding exemptions;
- Work classification;
- Date of work and amount of hours worked;
- Pay rate;
- Gross amount earned;
- And finally, net wages paid weekly.
The second page of the form should bear the date and signature of the signatory party and their authorization, fringe benefits and exemptions.
Where do I send the Certified Payroll form (WH-347)?
The completed Certified Payroll form should be sent to the nearest United States Department of Labor office.