Form 92A - WH-347 Payroll Form Instructions

Sep 22, 2026

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Weekly payroll form WH-347 instructions for contractors and subcontractors working on federally financed or assisted construction-type contracts subject to Davis-Bacon and related Acts. The guidance explains the form’s purpose, when submission is optional versus mandatory, and how payroll data supports regulatory compliance reviews. It details how to complete contractor/subcontractor identification, payroll numbering, workweek dates, project and contract information, and each worker’s identifying data, classifications, hours, and wage amounts including fringe benefits.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

General Requirements

Field-by-Field Completion Instructions

Contractor or Subcontractor and Address

Payroll Number and Week Ending Date

Project and Contract Information

Worker Identification and Exemptions

Work Classifications, Hours Worked, and Totals

Rate of Pay Including Fringe Benefits

Gross Amount Earned and Deductions

Form 92A Instructions for Completing Payroll Form, WH-347 WH-347 (PDF) OMB Control No. 1235-0008, Expires 02/28/2018 . 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 DavisBacon 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

FAQs

What is the purpose of Form WH-347 (Form 92A)?

Form WH-347 provides a structured weekly payroll statement for covered construction contracts to document wages paid and fringe benefits, supporting Davis-Bacon compliance requirements.

Is completing Form WH-347 optional or required?

Completion is optional in general, but it is mandatory for covered contractors and subcontractors performing work on federally financed or assisted construction contracts to respond to the information collection requirements.

How should contractors record hours and overtime in the payroll columns?

List day and date with straight-time and overtime hours in the provided boxes, and on contracts subject to the Contract Work Hours Standard Act, enter hours over 40 as overtime.

Sep 22, 2026

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