WeeklyCertified / Guides / The New WH-347 (2025): What Changed
The New WH-347 (2025): What Changed
What changed on the new WH-347 form?
The January 2025 WH-347 splits the worker column into name and ID fields, replaces withholding exemptions with a journeyworker or registered apprentice column, splits pay into wage rate, fringe credit, and cash in lieu columns, and turns the Statement of Compliance into six checkboxes with apprenticeship and fringe plan grids. OMB approval runs through January 31, 2028.
If a prime contractor sent back your certified payroll with a note about the "new form," this is why. The Department of Labor revised Form WH-347 in January 2025. The previous version was dated December 2008 and was reissued in December 2021 with a single citation updated, so most templates still floating around copy a layout that is now out of date.
The short version: the new form asks for the same weekly payroll, broken into more specific fields, and its Statement of Compliance is now a set of checkboxes with grids for apprenticeship programs and fringe benefit plans.
Page 1: the header
| Before | January 2025 |
|---|---|
| Titled "Payroll" | Titled "Davis-Bacon and Related Acts Weekly Certified Payroll Form" |
| No final payroll marker | Checkbox for the final certified payroll on the project |
| Name of contractor or subcontractor | Prime contractor or subcontractor checkboxes, plus a separate business name field |
| Project and location in one field | Separate project name and project location fields |
| No wage determination field | Wage determination number field |
| Payroll No. | Certified Payroll No. |
| For week ending | Week ending date |
Page 1: the worker columns
| Column | Before | January 2025 |
|---|---|---|
| 1 | Name and individual identifying number, in one column | 1A entry number, 1B last name, 1C first name, 1D middle initial, 1E identifying number |
| 2 | Number of withholding exemptions | (J) journeyworker or (RA) registered apprentice |
| 3 | Work classification | Labor classification |
| 4 | Day and date, hours worked each day | Days of the work week, dates, and hours worked each day |
| 5 | Total hours | Total hours worked for the week |
| 6 | Rate of pay, including cash paid in lieu of fringes | 6A hourly wage rate for straight time and overtime, 6B total fringe benefit credit, 6C payment in lieu of fringe benefits |
| 7 | Gross amount earned | 7A gross earned on this project, 7B gross earned for all work |
| 8 | Deductions, with two blank columns | Deductions for all work: tax withholdings, FICA, other (which must be specified), total |
| 9 | Net wages paid for week | Net pay to worker for all work |
The biggest practical change is column 6. The old form folded cash paid in lieu of fringe benefits into the rate of pay. The new form separates the hourly wage rate (6A) from fringe benefit credit (6B) and cash in lieu (6C), and DOL's instructions say not to include cash in lieu in 6A. Our fringe benefits guide walks through how those columns fit together.
One quirk worth knowing: the official form really does print "REGISTERD APPRENTICE" in column 2. You are not misreading it.
Page 2: the Statement of Compliance
The old page 2 was a paragraph with blanks and four numbered statements. The new page 2 is structured:
- Header fields repeat the project, contractor, week ending date, and the certifying official's name and title.
- Six checkboxes replace the numbered statements. DOL's instructions say boxes 1, 2, 3 and 6 always must be checked. Box 2, certifying that your basic payroll records are complete and available on request, is new as a separate statement.
- Box 4, apprentices, now names the Office of Apprenticeship (formerly the Bureau of Apprenticeship and Training) and adds a grid for up to three programs: program name, registered with OA or a State Apprenticeship Agency, and labor classification. If you paid no apprentices, DOL says to leave the box unchecked and enter N/A.
- Box 5, fringe benefits, merges the old 4(a) plans and 4(b) cash checkboxes into one statement. The old 4(c) exceptions table is gone. In its place is a fringe benefit grid for up to six plans, each with name, type, plan number, funded or unfunded, and the hourly credit for each worker. More programs or plans go on an addendum.
- The signature block adds date, telephone, and email.
- The warning now mentions debarment from federal contracts and notes that certified payrolls may be disclosed in response to a Freedom of Information Act request.
DOL's instructions add one rule for unfunded plans: claiming credit for fringe benefits you provide directly requires prior approval from the Department of Labor under 29 CFR 5.28. Our Statement of Compliance guide covers each certification.
What did not change
- Using the WH-347 is still optional. DOL: "While use of Form WH-347 itself is optional, covered contractors and subcontractors ... are required by the DBRA regulations and the contract clauses to submit payroll information on a weekly basis."
- The deadline is the same. Each certified payroll is due within 7 days after the regular pay date for the period (29 CFR 3.4(a)).
- The weekly rule is the same. Certified payrolls are due for each week in which covered work is performed. Weeks with no covered work are covered in our no work performed guide.
Where the new form came from
OMB approved the revision on January 6, 2025, under control number 1235-0008, with an expiration date of January 31, 2028. DOL said the goal was "to simplify and clarify certain fields and to obtain more specific information about fringe benefits." It was a separate paperwork process from the 2023 Davis-Bacon final rule, which said changes to the WH-347 were "beyond the scope of this rulemaking."
What happened to WH-348
Form WH-348 was a standalone Statement of Compliance. DOL stopped sponsoring it in 2008, explaining that "the information previously presented on Form WH-348 appears on Form WH-347 and was duplicative." If a template or an old checklist asks for a WH-348, use page 2 of the current WH-347 instead.
Filling out the new form
The column-by-column WH-347 guide covers every field on the January 2025 layout, and the free WH-347 generator fills the current official form for you, including the fringe benefit and apprenticeship grids on page 2.
Questions
Can I still use the old WH-347?
Use of the WH-347 itself is optional, and 29 CFR 5.5 lets you submit certified payroll information in any format, as long as every required item is included and a properly executed Statement of Compliance comes with it. The January 2025 revision is laid out around the current requirements, which makes it the simpler choice.
Is form WH-348 still used?
No. In a December 2008 final rule, the Department of Labor said it no longer sponsors Form WH-348 because the information on it already appears on the WH-347 (73 FR 77504). The Statement of Compliance is page 2 of the current WH-347.
Which Statement of Compliance boxes must be checked?
DOL's instructions say boxes 1, 2, 3 and 6 always must be checked. Box 4 applies only when you pay registered apprentices; if you did not, leave it unchecked and enter N/A. Check box 5 when fringe benefits are paid to plans or in cash, and fill in its plan grid only when you take plan credit.
Did the 2023 Davis-Bacon rule create the new form?
No. The form was revised through a separate Paperwork Reduction Act process that OMB approved on January 6, 2025. The 2023 final rule said changes to the WH-347 were beyond its scope, although the new form was finished after that rule and uses its terms.
Sources
- DOL: Form WH-347 and instructions
- OMB Notice of Action, control number 1235-0008
- DOL supporting statement for the January 2025 revision
- Previous WH-347 (Rev. Dec. 2021) on reginfo.gov
- 29 CFR 5.5(a)(3)(ii): weekly certified payroll
- 73 FR 77504 (2008): Form WH-348 dropped
- 88 FR 57526 (2023): Davis-Bacon final rule