A plain-English guide for the sub who files certified payroll every Friday: what stops being current on September 30, what to use from October 1, a five-item self-check, and every change on the revised form, line by line.
Last verified: 2026-09-06 against dol.gov, the Federal Register and OMB's ICR records. Every source is listed at the bottom of this page.
Every WH-347 prints an OMB control number and an expiry date in its header. The version marked "Revised December 2008" prints Expires 09/30/2026. The version marked "Rev. January 2025" prints Expires 01/31/2028 and is the one the Department of Labor publishes today. On October 1, 2026 the January 2025 revision becomes the only WH-347 with a current OMB approval. The revision is not recent: it has been in use since January 2025, and it asks for more than the old one did: wage-determination numbers on the header, every worker marked journeyworker or registered apprentice, and fringe-benefit credits broken out plan by plan.
DOL's own line on the form: use of the WH-347 itself is optional, but covered contractors and subcontractors must submit weekly payroll information with a signed Statement of Compliance in identical wording. Your contracting agency or project owner decides what it will accept, and many moved to the revised layout during 2025.
Pull up last Friday's submission. You only need page 1 and the top of page 2.
Three or more "old" answers means you are filing the December 2008 layout. The fix is not complicated, but it is not a find-and-replace either: the revised form wants data the old one never asked you to keep.
Compared directly, the December 2008 PDF against the January 2025 PDF published on dol.gov. Column numbers below are the revised form's.
| Where | December 2008 version | Rev. January 2025 version |
|---|---|---|
| Header | Contractor name, address, payroll no., week ending, project and location, project/contract no. | Adds Wage Determination No., a prime / subcontractor checkbox and a final certified payroll checkbox; renames "Payroll No." to "Certified Payroll No." |
| Col. 1 | One box: name and individual identifying number | Split into 1A worker entry no., 1B last name, 1C first name, 1D middle initial, 1E identifying number (last four of SSN or another worker-specific number; never the full SSN) |
| Col. 2 | No. of withholding exemptions | Journeyworker (J) / Registered Apprentice (RA), with the apprentice's level of progression. The withholding-exemptions column is dropped. |
| Col. 3 | Work classification | Labor classification, from the wage determination. A worker in two classifications gets two rows sharing one entry number. |
| Col. 4–5 | Hours each day (O/S rows), total hours | Same idea, labelled ST / OT; contractor writes the day letters and dates in the top rows. |
| Col. 6 | One "rate of pay" box, fringe noted alongside | Three columns: 6A hourly rate for ST and OT (cash wage only), 6B total fringe benefit credit, 6C cash paid in lieu of fringe benefits. |
| Col. 7 | Gross amount earned | 7A gross earned on this project and 7B gross earned for all work that week. |
| Col. 8–9 | Deductions (FICA, withholding tax, other, total); net wages paid for week | Deductions for all work (tax withholdings, FICA, other, total); net pay to worker for all work. Multiple "other" deductions need an itemized addendum. |
| Page 2: apprentices | Not on the form | Box 4: each registered apprenticeship program named, marked OA or SAA, with the labor classification. |
| Page 2: fringe | 4(a) paid to approved plans / 4(b) paid in cash checkboxes, plus an exceptions box | Box 5 plus an Hourly Credit for Fringe Benefits table: per worker, per plan (name, type, number, funded or unfunded), hourly credit claimed, and a total-hourly-credit column that must tie back to column 6B. |
| Page 2: signature | Name, title, signature | Adds date, telephone and email of the certifying official. Legally valid electronic signatures accepted; photocopied or scanned signatures are not. |
| Separate WH-348 | A standalone Statement of Compliance form existed | Not listed on DOL's forms index any more (the old WH-348 URLs return 404). The Statement of Compliance is page 2 of the WH-347. |
One consequence for anyone who still keeps a fringe rate as a single number: the revised page 2 wants the hourly credit per worker per plan, and the total must equal what you put in 6B on page 1. That is the line most subs have never had to produce before.
We link to the Department of Labor's own files rather than host copies, so you always get the current version.
The form is free. The PDF above costs nothing, and there is free software that will generate it for you: wh347.io's Starter plan is $0 and covers one active project, unlimited employees, the WH-347 PDF and the Statement of Compliance. Its Pro plan is $79/month for unlimited projects, California eCPR XML, AASHTOWare payroll XML and paystub import. If your problem is "I need the revised layout by October 1," that solves it today, and we would rather tell you so than pretend otherwise.
What stays after the form is free is the typing. Every hour by day, every classification, every rate, every fringe credit per worker per plan, every week, per project. DOL's own paperwork-burden estimate, published in the Federal Register on August 30, 2024, is 55 minutes to complete the WH-347 or its equivalent (plus one minute for recordkeeping). The same notice puts the volume at 11,310,112 filings a year across 122,936 filers, which is about 10.6 million hours of contractor time annually on this one form.
SignReady Payroll is built for the second problem, not the first. You send Friday's hours the way you already keep them (a photo of the paper sheet, your Excel, your time-app export) and the pack comes back on the revised form, ready to review and sign. Anything the engine is not certain about is flagged to you, never guessed.
A quick card check on the next page holds your spot — verified, not charged. SignReady Payroll is document-preparation software, not legal or accounting advice. Your certifying official reviews and signs every submission.
The December 2008 version does. Its printed OMB approval (OMB No. 1235-0008) expires 09/30/2026. The revised WH-347 (Rev. January 2025) is approved through 01/31/2028 and is the version DOL publishes today.
Its OMB approval runs through September 30, 2026, so the printed number is current until that date. Whether a specific contracting agency or project owner still accepts it is their call, and many moved to the revised version during 2025. From October 1, 2026 the revised form is the only version with a current OMB approval.
No. It has been in use since January 2025. What is imminent is the end of the old version's approval on September 30, 2026. If a colleague says "we've been on that for a year," they are right.
DOL's forms index no longer lists a separate WH-348, and the old WH-348 URLs on dol.gov return 404. The Statement of Compliance is page 2 of the WH-347. DOL's instructions say a certified payroll must be accompanied by a signed statement in wording identical to that page.
Page 2 has an "Hourly Credit for Fringe Benefits" table. For each worker you list the hourly credit you are claiming under each bona fide plan (name, type, plan number, funded or unfunded), then a total hourly credit. That total, times the worker's hours, is what goes in column 6B on page 1. Cash paid instead of fringe benefits goes in column 6C, not in this table. Credit for an unfunded plan requires prior DOL approval under 29 CFR 5.28.
From the Department of Labor: dol.gov WH-347 PDF. Instructions, an annotated guide and an online fillable version are linked in the section above.
Yes. wh347.io's free Starter plan generates the WH-347 PDF and Statement of Compliance for one active project. What no generator removes is the data entry: DOL's own estimate is 55 minutes per form.
DOL's Paperwork Reduction Act estimate, published in the Federal Register on August 30, 2024 (OMB 1235-0008), is 55 minutes to complete the WH-347 or its equivalent plus 1 minute for recordkeeping. The same notice estimates 11,310,112 filings a year across 122,936 filers.
If any of these pages changes, this page is wrong until we re-verify it. Tell us: brianwanzor@gmail.com.