How to Fill Out a Certified Payroll Report (WH-347 / DIR A-1-131)

Certified payroll is one of those tasks that looks simple and punishes you in the details. It's due every week on prevailing-wage work, and a single mismatched classification, a fringe shortfall, or a math error that doesn't reconcile can get the whole report kicked back — holding up your payment. This is a plain-English, column-by-column guide to the federal WH-347, plus what changes in California with the DIR A-1-131 / eCPR.

When certified payroll is required

You owe certified payroll when prevailing wage applies to the job:

• Federal (Davis-Bacon Act and Related Acts): federal or federally-assisted construction contracts over $2,000. Weekly certified payroll records are required.
• California public works: generally projects over $1,000 (with limited exceptions), reported to the Department of Industrial Relations (DIR).

A few rules that trip people up:

• Reports are weekly, due within 7 days after the regular pay date for that pay period.
• One report per project per week, numbered sequentially — and mark the last one "Final."
• Weeks where you performed no work may still need a "no work performed" payroll, depending on the awarding body.

What the WH-347 actually is

The WH-347 is the U.S. Department of Labor (Wage and Hour Division) form for submitting certified payroll. Using this form is optional, but the information on it is mandatory. It has two parts: the payroll grid (page 1) and the Statement of Compliance (page 2). Both have to be complete every week.

WH-347, column by column

Header block: your company name and address; whether you're the contractor or a subcontractor; the payroll number (sequential); the week-ending date; the project name and location; and the project/contract number.

• Column 1 — Name & Individual Identifying Number: the worker's name and the last four digits of their SSN. Keep the full SSN and home address in your own records — they do not go on the submitted form.
• Column 2 — Withholding Exemptions: optional; many contractors leave it blank.
• Column 3 — Work Classification: the worker's trade classification, which must match a classification in the applicable wage determination (e.g., "Plumber," "Pipefitter," "Laborer — Group 1"). If a worker performed more than one classification, list each separately and split the hours.
• Column 4 — Hours worked, by day and date: two rows per worker — S (straight time) and O (overtime) — across the days of the week.
• Column 5 — Total hours.
• Column 6 — Rate of pay (including fringe): the hourly rate, reflecting how you're paying the fringe (see the next section).
• Column 7 — Gross amount earned: for this project. If the worker also worked other jobs that week, show it as "project gross / total gross."
• Column 8 — Deductions: FICA, federal and state withholding, and "Other" (itemize the Other), plus total deductions.
• Column 9 — Net wages paid for the week.

Everything has to reconcile: hours roll into gross, gross minus deductions equals net. Reviewers check this first.

How fringe benefits are reported

The prevailing wage is base rate + fringe — the fringe is not a bonus, it's part of the required wage. You can satisfy it two ways:

• Pay into bona fide plans/funds (health, pension, vacation, approved training) — recorded under box 4(a) of the Statement of Compliance.
• Pay it in cash, added to the hourly rate — box 4(b).
• A combination is allowed; note any exceptions.

On the grid, the rate column should reflect the base plus any cash fringe, while the Statement of Compliance documents the plan contributions. Fringe is the number-one area auditors probe — a fringe shortfall is a wage violation, even if the base rate is correct.

The Statement of Compliance (page 2)

The Statement of Compliance must be signed by an authorized official every week. It certifies that the payroll is correct and complete and that each worker was paid at least the required rate plus fringe for their classification. You check 4(a) or 4(b) for fringe handling and list any exceptions. An unsigned or unchecked statement means the payroll gets rejected — full stop. (For a deeper look, see our guide to the statement of compliance.)

The California DIR A-1-131 / eCPR differences

If your job is California public works, expect several differences from the federal process:

• Form and filing: California has its own form (A-1-131), but most reporting now goes through the DIR's online eCPR portal. You report to the DIR (Labor Commissioner) in addition to the awarding body on registered public works.
• Different wage determinations: California uses DIR prevailing wage determinations, which differ from federal Davis-Bacon rates. On a job with both federal and state funding, the higher of the two applies.
• Daily overtime: California overtime is daily — over 8 hours/day is overtime and over 12 is double time — versus the federal weekly rule (over 40). Your S/O hours have to reflect the correct rule.
• Apprentices: must come from a DIR-approved program and be on file, with the correct ratio. (This ties directly to the DAS-140 and DAS-142 apprenticeship forms.)

How to avoid the most common rejection reasons

• Classification doesn't match the wage determination.
• The math doesn't reconcile (hours → gross → deductions → net).
• Fringe benefits aren't accounted for, or are paid below the determination.
• Overtime computed on the wrong rule (federal weekly vs California daily).
• Missing or unsigned Statement of Compliance.
• Payrolls not numbered sequentially, or the last one not marked "Final."
• A week with no work and no "no work performed" payroll where one is required.
• Apprentices listed without registration or outside the allowed ratio.

Run it in TradePRO

TradePRO keeps certified payroll with the rest of your prevailing-wage paperwork — DAS-140/142, statements of compliance, and fringe reporting — tracked per project so the weekly filing isn't a scramble. Try it free on your next public works job →

This article is general information for contractors, not legal or payroll advice. Davis-Bacon and California DIR requirements, forms, and thresholds change — confirm the current rules, wage determinations, and filing methods with the U.S. Department of Labor and the California DIR before you file.