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Wage and Hour Division (WHD)
Instructions For Completing Payroll Form,=20 WH-347
- WH-347 =
(PDF)
OMB=20 Control No. 1215-0149, Expires 12/31/2011.
This form has been = submitted=20 for renewal to the Office of Management and Budget (OMB). According = to law=20 [5 CFR 1320.10(e)(2)], the agency may continue to use the form while = its=20 renewal is pending at OMB.
Persons are not required to respond = to the=20 collection of information unless it displays a currently valid OMB = control=20 number.
General: Form WH-347has been made available for the=20 convenience of contractors and subcontractors required by their Federal = or=20 Federally-aided construction-type contracts and subcontracts to submit = weekly=20 payrolls. Properly filled out, this form will satisfy the requirements = of=20 Regulations, Parts 3 and 5 (29 C.F.R., Subtitle A), as to payrolls = submitted in=20 connection with contracts subject to the Davis-Bacon and related = Acts.
While completion of Form WH-347 is optional, it is mandatory for = covered=20 contractors and subcontractors performing work on Federally financed or = assisted=20 construction contracts to respond to the information collection = contained in 29=20 C.F.R. =A7=A7 3.3, 5.5(a). The Copeland Act (40 U.S.C. =A7 3145) = requires contractors=20 and subcontractors performing work on Federally financed or assisted=20 construction contracts to "furnish weekly a statement with respect to = the wages=20 paid each employee during the preceding week." U.S. Department of Labor = (DOL)=20 Regulations at 29 C.F.R. =A7 5.5(a)(3)(ii) require contractors to submit = weekly a=20 copy of all payrolls to the Federal agency contracting for or financing = the=20 construction project, accompanied by a signed "Statement of Compliance"=20 indicating that the payrolls are correct and complete and that each = laborer or=20 mechanic has been paid not less than the proper Davis-Bacon prevailing = wage rate=20 for the work performed. DOL and federal contracting agencies receiving = this=20 information review the information to determine that employees have = received=20 legally required wages and fringe benefits.
Under the Davis-Bacon and related Acts, the contractor is required to = pay not=20 less than prevailing wage, including fringe benefits, as predetermined = by the=20 Department of Labor. The contractor's obligation to pay fringe benefits = may be=20 met either by payment of the fringe benefits to bona fide benefit plans, = funds=20 or programs or by making payments to the covered workers (laborers and=20 mechanics) as cash in lieu of fringe benefits.
This payroll provides for the contractor to show on the face of the = payroll=20 all monies to each worker, whether as basic rates or as cash in lieu of = fringe=20 benefits, and provides for the contractor's representation in the = statement of=20 compliance on the payroll (as shown on page 2) that he/she is paying for = fringe=20 benefits required by the contract and not paid as cash in lieu of fringe = benefits. Detailed instructions concerning the preparation of the = payroll=20 follow:
Contractor or Subcontractor: Fill in your firm's = name and=20 check appropriate box.
Address: Fill in your firm's address.
Payroll No.: Beginning with the number "1", list the = payroll=20 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:=20 Enter each worker's full name and an individual identifying number = (e.g., last=20 four digits of worker's social security number) on each weekly payroll=20 submitted.
Column 2 - No. of Withholding Exemptions: This = column is=20 merely inserted for the employer's convenience and is not a requirement = of=20 Regulations, Part 3 and 5.
Column 3 - Work Classifications: List classification = descriptive of work actually performed by each laborer or mechanic. = Consult=20 classification and minimum wage schedule set forth in contract = specifications.=20 If additional classifications are deemed necessary, see Contracting = Officer or=20 Agency representative. An individual may be shown as having worked in = more than=20 one classification provided an accurate breakdown or hours worked in = each=20 classification is maintained and shown on the submitted payroll by use = of=20 separate entries.
Column 4 - Hours worked: List the day and date and = straight=20 time and overtime hours worked in the applicable boxes. On all contracts = subject=20 to the Contract Work Hours Standard Act, enter hours worked in excess of = 40=20 hours a week as "overtime".
Column 5 - Total: Self-explanatory
Column 6 - Rate of Pay (Including Fringe Benefits): = In the=20 "straight time" box for each worker, list the actual hourly rate paid = for=20 straight time worked, plus cash paid in lieu of fringe benefits paid. = When=20 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"=20 would reflect a $12.25 base hourly rate plus $0.40 for fringe benefits. = This is=20 of assistance in correctly computing overtime. See "Fringe Benefits" = below. When=20 overtime is worked, show the overtime hourly rate paid plus any cash in = lieu of=20 fringe benefits paid in the "overtime" box for each worker; otherwise, = you may=20 skip this box. See "Fringe Benefits" below. Payment of not less than = time and=20 one-half the basic or regular rate paid is required for overtime under = the=20 Contract Work Hours Standard Act of 1962 if the prime contract exceeds = $100,000.=20 In addition to paying no less than the predetermined rate for the = classification=20 which an individual works, the contractor must pay amounts predetermined = as=20 fringe benefits in the wage decision made part of the contract to = approved=20 fringe benefit plans, funds or programs or shall pay as cash in lieu of = fringe=20 benefits. See "FRINGE BENEFITS" below.
Column 7 - Gross Amount Earned: Enter gross amount = earned on=20 this project. If part of a worker's weekly wage was earned on projects = other=20 than the project described on this payroll, enter in column 7 first the = amount=20 earned on the Federal or Federally assisted project and then the gross = amount=20 earned during the week on all projects, thus "$163.00/$420.00" would = reflect the=20 earnings of a worker who earned $163.00 on a Federally assisted = construction=20 project during a week in which $420.00 was earned on all work.
Column 8 - Deductions: Five columns are provided for = showing=20 deductions made. If more than five deduction are involved, use the first = four=20 columns and show the balance deductions under "Other" column; show = actual total=20 under "Total Deductions" column; and in the attachment to the payroll = describe=20 the deduction(s) contained in the "Other" column. All deductions must be = in=20 accordance with the provisions of the Copeland Act Regulations, 29 = C.F.R., Part=20 3. If an individual worked on other jobs in addition to this project, = show=20 actual deductions from his/her weekly gross wage, and indicate that = deductions=20 are based on his gross wages.
Column 9 - Net Wages Paid for Week: = Self-explanatory.
Totals - Space has been left at the = bottom=20 of the columns so that totals may be shown if the contractor so = desires.
Statement Required by Regulations, Parts 3 and 5: = While the=20 "statement of compliance" need not be notarized, the statement (on page = 2 of the=20 payroll form) is subject to the penalties provided by 18 U.S.C. =A7 = 1001, namely,=20 a fine, possible imprisonment of not more than 5 years, or both. = Accordingly,=20 the party signing this statement should have knowledge of the facts = represented=20 as true.
Items 1and 2: Space has been provided between items = (1) and=20 (2) of the statement for describing any deductions made. If all = deductions made=20 are adequately described in the "Deductions" column above, state = "See=20 Deductions column in this payroll." See "FRINGE BENEFITS" below = for=20 instructions concerning filling out paragraph 4 of the statement.
Item 4 FRINGE BENEFITS - Contractors who pay all required = fringe=20 benefits: If paying all fringe benefits to approved plans, = funds, or=20 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=20 rate paid to each worker on the face of the payroll and check paragraph = 4(a) of=20 the statement on page 2 of the WH-347 payroll form to indicate the = payment. Note=20 any exceptions in section 4(c).
Contractors who pay no fringe benefits: If not = paying all=20 fringe benefits to approved plans, funds, or programs in amounts of at = least=20 those that were determined in the applicable wage decision of the = Secretary of=20 Labor, pay any remaining fringe benefit amount to each laborer and = mechanic and=20 insert in the "straight time" of the "Rate of Pay" column of the payroll = an=20 amount not less than the predetermined rate for each classification plus = the=20 amount of fringe benefits determined for each classification in the = application=20 wage decision. Inasmuch as it is not necessary to pay time and a half on = cash=20 paid in lieu of fringe benefits, the overtime rate shall be not less = than the=20 sum of the basic predetermined rate, plus the half time premium on basic = or=20 regular rate, plus the required cash in lieu of fringe benefits at the = straight=20 time rate. In addition, check paragraph 4(b) of the statement on page 2 = the=20 payroll form to indicate the payment of fringe benefits in cash directly = to the=20 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=20 amounts less than the wage determination requires is obliged to pay the=20 deficiency directly to the covered worker as cash in lieu of fringe = benefits.=20 Enter any exceptions to section 4(a) or 4(b) in section 4(c). Enter in = the=20 Exception column the craft, and enter in the Explanation column the = hourly=20 amount paid each worker as cash in lieu of fringe = benefits and=20 the hourly amount paid to plans, funds, or programs as fringe benefits. = The=20 contractor must pay an amount not less than the predetermined rate plus = cash in=20 lieu of fringe benefits as shown in section 4(c) to each such individual = for all=20 hours worked (unless otherwise provided by applicable wage = determination) on the=20 Federal or Federally assisted project. Enter the rate paid and amount of = cash=20 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.
Public Burden Statement: We estimate that it will = take an=20 average of 55 minutes to complete this collection of information, = including time=20 for reviewing instructions, searching existing data sources, gathering = and=20 maintaining the data needed, and completing and reviewing the collection = of=20 information. If you have any comments regarding these estimates or any = other=20 aspect of this collection of information, including suggestions for = reducing=20 this burden, send them to the Administrator, Wage and Hour Division, = ESA, U.S.=20 Department of Labor, Room S3502, 200 Constitution Avenue, = N.W.,Washington, D.C.=20 20210.
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