The WH-347 Statement of Compliance, explained

Page 2, annotated

C12344T55T6RS

Box explained below (select a pin)Where most returned payrolls go wrong

The statement is required with every certified payroll: it certifies that the payroll is correct and complete, that each worker was paid the full weekly wages earned with only permissible deductions, and that each was paid at least the applicable wage and fringe rates for the work actually performed [29 CFR 5.5(a)(3)(ii)(C)].

Header and certifying official

The header repeats page 1: project name, project or contract number, payroll number, business name, project location and week ending date. One new field:

• C

  Certifying official's name and title

  "Print the name and official title of the contractor or subcontractor, or their agent who paid or supervised the payment of the workers." This is the person who signs at the bottom.

The six statements

Under the line "I paid or supervised the payment of the laborers or mechanics working on the above project during the stated time period. I certify the following:" are six checkboxes. They are not numbered on the form; DOL's instructions call them boxes 1 to 6. "Boxes 1, 2, 3 and 6 (i.e., the first three boxes and the last box) always must be checked."

1. 1

   The payroll is correct and the rates are at least the WD

   "The payroll information submitted with this statement is correct and complete for the above project during the above period, and the wage and fringe benefit rates paid to the workers, including credit taken for the reasonably anticipated costs of a bona fide fringe benefit plan, fund or program, are not less than the applicable wage and fringe benefits rates for the classification(s) of work actually performed, as specified in the wage determination(s) incorporated into the contract."

   Always checked. Before you check it: every ST rate at least the WD base, fringe met on every hour, plan credit annualized [29 CFR 5.25].

2. 2

   Your records are complete and available

   "All regular payrolls and all other basic records that the contractor is required to maintain for this payroll period are complete and accurate and will be made available upon request from the agency or the Department of Labor."

   Always checked. Those records include each worker's full SSN, address, phone and email, kept 3 years after the project.

3. 3

   Classifications match the work done

   "The classifications reported for each laborer or mechanic are the classification(s) of work that each worker actually performed."

   Always checked. Split rows when a worker did two kinds of work.

4. 4

   Apprentices are registered

   Any workers paid as apprentices are "duly registered in a bona fide apprenticeship program registered with the Office of Apprenticeship... or a State Apprenticeship Agency ('SAA') recognized by Department of Labor," and you have verified the program information listed below.

   Check it if anyone on page 1 was paid as an apprentice, and fill the table: apprenticeship program name, registered with OA or SAA, and the labor classification. Up to three programs fit; more need an addendum. No apprentices: leave it unchecked and write "N/A" under the program name.

5. 5

   Fringe benefits have been paid

   "Fringe benefits have been paid in cash and/or to bona fide fringe benefit plans, funds, or programs." If you claim an hourly credit for plan contributions or costs, fill the hourly credit table below it.

   Paid all fringe in cash? "Check the box but do not complete the subsection, because those payments will be reported under column 6C."

6. 6

   Full wages paid, no kickbacks, only permitted deductions

   "All workers on the project have been paid the full weekly wages earned, and no rebates or deductions have been or will be made either directly or indirectly, other than permissible deductions as defined in 29 CFR part 3."

   Always checked. Deductions outside the list in 29 CFR 3.5 need DOL approval first [29 CFR 3.5].

The hourly credit for fringe benefits table

"If an amount is listed in (6B) on the first page of this certified payroll form, enter the hourly credit claimed under each plan name, type and number for each worker and check whether the plan is funded or unfunded."

• Up to 6 plans across: for each, the FB name, FB type, plan number, and Funded or Unfunded. More than six plans: attach an addendum.
• Up to 8 workers down, matching the rows on page 1: the worker's name, then the hourly credit under each plan, then the total hourly credit.
• Check your math: each worker's total hourly credit × total hours (page 1, column 5) = column 6B for that worker.
• Unfunded plans need DOL approval before you take credit [29 CFR 5.28].

Additional remarks and signature

• R

  Additional remarks

  Optional. Describe a single "Other" deduction here (several need an addendum), and explain anything a reviewer would ask about: a bi-weekly pay period split into weeks, a corrected payroll, a rate source. If you need more space, continue on a separate page with the contractor and project information.

• S

  Signature, date, telephone and email

  Signed by the certifying official, with an original handwritten signature or a legally valid electronic signature [29 CFR 5.5(a)(3)(ii)(E)]. DOL: "Photocopies or scanned copies of signatures do not satisfy this requirement."

  The footer warns that willful falsification can bring civil or criminal prosecution under 18 U.S.C. 1001 and 31 U.S.C. 3729 and debarment, and that certified payrolls can be released under a FOIA request.