How to Create a Certified Payroll Report

About Certified Payroll Reports

If you are new to Davis Bacon and certified payroll compliance, certified payroll reports (CPR’s) use form WH-347, supplied by the U.S. Department of Labor. A certified payroll report consists of two pages: A Certified Payroll Report and a Statement of Compliance.

The Certified Payroll Report contains information about the project, workers on the job, their classifications, how much they were paid, and other similar details.

The Statement of Compliance contains legal language and requires the original (not copied) signature of an authorized signer who is signing this document under penalty of perjury. The statement of compliance is known as Form WH-348 and is included in the second page of the WH-347 download listed below.

You must submit a completed CPR each week if you are a contractor or sub-contractor who is working on a federal, or federally-aided construction contract/subcontract. When no work is performed on site, you still need to submit a “no work report. When you are submitting the CPR for the last week of work on a project, it is designated as the final report. The form is free and can be downloaded here in PDF format.

 How to fill out Form WH-347

If this will be your first time filling out this form, there are form breakdown instructions available on the Department of Labor website, here.

Navigating the Form: What does it mean?

We have provided a breakdown of the form’s several fields below based on the instructions given by the Department of Labor:

Contractor or Subcontractor: Fill in your firm’s name and check the appropriate box.
Address: Fill in your firm’s address.
Payroll No.: Beginning with the number “1”, the number should indicate which submission the report is. (ex: Payroll No. 50 will be the 50th submission, and should also then be the 50th week of work)
For Week Ending: List the date that marks the end of that particular workweek.
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 necessarily a requirement of regulations.
Column 3 – Work Classifications: List classification descriptive of work actually performed by each laborer or mechanic. Consult classification and minimum wage schedule from contract specifications. If additional classifications are deemed necessary, see a Contracting Officer or Agency representative. An individual is allowed to work 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 to the Contract Work Hours Standard Act, enter hours worked in excess of 40 hours a week as “overtime”.
Column 5 – Total: Self-explanatory
Column 6 – Rate of Pay (Including Fringe Benefits): In the “straight time” box for each worker, list the actual hourly rate paid for straight time worked, plus cash paid in lieu of fringe benefits paid. When recording the straight time hourly rate, any cash paid in lieu of fringe benefits may be shown separately from the basic rate. For example, “$12.25/.40” would reflect a $12.25 base hourly rate plus $0.40 for fringe benefits. This is of assistance in correctly computing overtime. When overtime is worked, show the overtime hourly rate paid plus any cash in lieu of fringe benefits paid in the “overtime” box for each worker; otherwise, you may skip this box. Payment of time and one-half the basic or regular rate paid (and nothing short of that) is required for overtime if the prime contract exceeds $100,000. A worker must also be paid no less than the predetermined rate for the classification they have worked in. In addition, the contractor must pay amounts predetermined as fringe benefits in the wage decision made part of the contract to approved fringe benefit plans, funds or programs or shall pay as cash in lieu of fringe benefits.
Column 7 – Gross Amount Earned: Enter gross amount earned on this project. If part of a worker’s weekly wage was earned on projects other than the project described on this payroll, enter in column 7 first the amount earned on the Federal or Federally assisted project and then the gross amount earned during the week on all projects, thus “$163.00/$420.00” would reflect the earnings of a worker who earned $163.00 on a Federally assisted construction project during a week in which $420.00 was earned on all work.
Column 8 – Deductions: Five columns are provided for showing deductions made. If more than five deduction are involved, use the first four columns and show the balance deductions under “Other” column; show actual total under “Total Deductions” column; and in the attachment to the payroll describe the deduction(s) contained in the “Other” column. All deductions must be in accordance with the provisions of the Copeland Act Regulations, 29 C.F.R., Part 3. If an individual worked on other jobs in addition to this project, show actual deductions from his/her weekly gross wage, and indicate that deductions are based on his gross wages.
Column 9 – Net Wages Paid for Week: Self-explanatory.
Totals – Space has been left at the bottom of the columns so that totals may be shown if the contractor so desires.
Statement Required by Regulations, Parts 3 and 5: – While the “statement of compliance” does not need to be notarized, the statement (on page 2 of the payroll form) is subject to the penalties provided by 18 U.S.C. § 1001, namely, a fine, possible imprisonment of not more than 5 years, or both. The party signing this statement should have knowledge of the facts represented as true.
Items 1 and 2 – Space has been provided between items (1) and (2) of the statement for describing any deductions made. If all deductions made are adequately described in the “Deductions” column above, state “See Deductions column in this payroll.” See “FRINGE BENEFITS” below for instructions concerning filling out paragraph 4 of the statement.
Item 4 Fringe Benefits – Contractors who pay all required fringe benefits: If paying all fringe benefits to approved plans, funds, or programs in amounts not less than were determined in the applicable wage decision of the Secretary of Labor, show the basic cash hourly rate and overtime rate paid to each worker on the face of the payroll and check paragraph 4(a) of the statement on page 2 of the WH-347 payroll form to indicate the payment. Note any exceptions in section 4(c).
Contractors who pay no fringe benefits – If not paying all fringe benefits to approved plans, funds, or programs in amounts of at least those that were determined in the applicable wage decision of the Secretary of Labor, pay any remaining fringe benefit amount to each laborer and mechanic and insert in the “straight time” of the “Rate of Pay” column of the payroll an amount not less than the predetermined rate for each classification plus the amount of fringe benefits determined for each classification in the application wage decision. It is not necessary to pay time and a half on cash paid in lieu of fringe benefits, but the overtime rate cannot be less than the sum of the basic predetermined rate, plus the half time premium on basic or regular rate, plus the required cash in lieu of fringe benefits at the straight time rate. In addition, check paragraph 4(b) of the statement on page 2 the payroll form to indicate the payment of fringe benefits in cash directly to the workers. Note any exceptions in section 4(c).
Use of Section 4(c), Exceptions – Any contractor who is making payment to approved plans, funds, or programs in amounts less than the wage determination requires is obliged to pay the deficiency directly to the covered worker as cash in lieu of fringe benefits. Enter any exceptions to section 4(a) or 4(b) in section 4(c). Enter in the Exception column the craft, and enter in the Explanation column the hourly amount paid each worker as cash in lieu of fringe benefits and the hourly amount paid to plans, funds, or programs as fringe benefits. The contractor must pay an amount not less than the predetermined rate plus cash in lieu of fringe benefits as shown in section 4(c) to each such individual for all hours worked (unless otherwise provided by applicable wage determination) on the Federal or Federally assisted project. Enter the rate paid and amount of cash paid in lieu of fringe benefits per hour in column 6 on the payroll. See paragraph on “Contractors who pay no fringe benefits” for computation of overtime rate.