--- title: "The WH-347 Statement of Compliance | Public Works Pay" description: "The six boxes on page 2 of the WH-347 (Rev. January 2025), how fringes paid to plans and in cash are reported, who signs, and the false-statement warning." canonical: "https://publicworkspay.com/wh-347/statement-of-compliance" markdown: "https://publicworkspay.com/wh-347/statement-of-compliance.md" last_updated: "2026-10-19" --- # What does the WH-347 statement of compliance certify? Page 2 of the WH-347 is the statement of compliance. On the January 2025 form it has six check boxes: payroll correct and rates paid, records kept, classifications correct, apprentices registered, fringe benefits paid, and no rebates or improper deductions. Boxes 1, 2, 3 and 6 are always checked. The contractor, or the agent who pays or supervises pay, signs it, and the DOL says a false statement is subject to 18 U.S.C. 1001. By [the Public Works Pay team](https://publicworkspay.com/editorial) · Updated October 19, 2026 ## What does each box on page 2 certify? Page 2 opens with one sentence the signer makes for the week: "I paid or supervised the payment of the laborers or mechanics working on the above project during the stated time period." Then come six check boxes. The DOL's instructions say boxes 1, 2, 3 and 6 always have to be checked, box 4 is checked when anyone is paid as an apprentice, and box 5 is checked for fringe benefits. | Box | What it certifies (summarized from the form) | When it's checked, per the DOL's instructions | |---|---|---| | 1 | The payroll information is correct and complete, and the wage and fringe rates paid, including credit for a bona fide fringe benefit plan, are not less than the wage determination rates for the classifications actually worked. | Always | | 2 | All regular payrolls and basic records for the period are complete and accurate and will be made available to the agency or the DOL on request. | Always | | 3 | The classification reported for each worker is the work that worker actually performed. | Always | | 4 | Anyone paid as an apprentice is registered in a program registered with the DOL's Office of Apprenticeship (OA) or a recognized State Apprenticeship Agency (SAA), and the program information listed is accurate. | When any worker is paid as an apprentice that week | | 5 | Fringe benefits have been paid in cash and/or to bona fide fringe benefit plans, funds or programs. | When fringes are paid, whether to plans or in cash | | 6 | All workers have been paid the full weekly wages earned, with no rebates or deductions other than those permitted by 29 CFR part 3. | Always | Under box 4, the form lists up to three apprenticeship programs, each with its name, whether it's registered with the OA or an SAA, and the labor classification. The instructions say to attach an addendum if there are more than three, and to leave box 4 unchecked and write "Not Applicable" or "N/A" under Apprenticeship Program Name when no apprentices worked that week. ## What does the regulation say the statement has to certify? 29 CFR 5.5(a)(3)(ii)(C) requires three certifications with every certified payroll: 1. The payroll contains the required information, the basic records are being kept, and both are correct and complete. 2. Each laborer or mechanic, including helpers and apprentices, was paid the full weekly wages earned, with no rebates and no deductions other than those allowed by 29 CFR part 3. 3. Each laborer or mechanic was paid not less than the wage rates and fringe benefits, or cash equivalents, in the wage determination for the classifications of work actually performed. 29 CFR 5.5(a)(3)(ii)(D) says a properly executed page 2 of the WH-347 satisfies this. 29 CFR 3.3(b) allows the statement on the WH-347 "or on any form with identical wording," so a company that uses its own payroll report still attaches the same wording. ## How are fringe benefits paid into plans reported? Check box 5 and fill in the Hourly Credit for Fringe Benefits table on page 2. The DOL's instructions describe it: - The first column lists each worker's entry number from column 1A and name, in the same order as page 1. - Each of up to six plan columns has the plan name (FB Name), plan type (FB Type), plan number, and a check for funded or unfunded. - Each worker's row shows the hourly credit claimed under each plan, and the last column shows the Total Hourly Credit. - More than six plans goes on an addendum. That total hourly credit, times the worker's hours for the week, is the amount in column 6B on page 1. The DOL's resource book says contributions to a funded plan, paid irrevocably to a trustee or third party, can be credited without prior DOL approval. A plan paid from the company's own assets, which the form calls unfunded, needs DOL approval before any credit is claimed (29 CFR 5.28). ## How are fringe benefits paid in cash reported? Cash paid in place of fringe benefits goes in column 6C on page 1, Payment in Lieu of Fringe Benefits: the worker's hours times the hourly cash amount. The DOL's instructions say that when all fringes are paid this way, you check box 5 but leave the Hourly Credit table blank, because the cash is already in column 6C. Column 6A, the hourly rate, leaves out cash paid in lieu of fringes. ## What if fringes are part plan, part cash? The instructions say to show both: the plan credit in the page 2 table (and column 6B) and the cash in column 6C. 29 CFR 5.31 allows the fringe obligation to be met by plan contributions, by cash, or by a combination. The regulation's own example uses a laborer with a $21.93 basic rate and $6.27 in fringes, which can be met with $21.93 plus $6.27 in plan contributions, $28.20 all in cash, or any mix of cash and plan contributions totaling at least $28.20. (The regulation prints that total as $28.60, but $21.93 plus $6.27 is $28.20.) The rates for your job come from its wage determination, not from that example. ## Where are 4(a), 4(b) and 4(c) on the January 2025 form? They aren't on it. The January 2025 WH-347 has no paragraphs numbered 4(a), 4(b) or 4(c). If an older copy of the form or a prime's checklist refers to them, here is where the same information goes on the current form: | What you're reporting | Where it goes on the January 2025 form | |---|---| | Fringes paid to approved plans, funds or programs | Box 5, the Hourly Credit for Fringe Benefits table on page 2, and column 6B | | Fringes paid in cash | Box 5 and column 6C on page 1 | | Explanations, including anything about deductions or fringe costs | Additional Remarks on page 2, or a separate page with the contractor and project information on it | ## What counts as a bona fide fringe benefit? The DOL's Prevailing Wage Resource Book lists examples that may qualify: life insurance, health insurance, pension, vacation, holidays, sick leave and supplemental unemployment benefits. It also lists what doesn't count: - Benefits required by law, such as workers' compensation, unemployment compensation and Social Security taxes. - The contractor's own administrative costs of running the benefits. - Travel lodging, board and transportation that are for the contractor's convenience. The resource book also says contributions have to be made at least quarterly, credit is figured for each individual worker rather than as an average, fringes are due on every hour worked including overtime, and most contributions have to be annualized over all hours worked, covered and private. 29 CFR 5.5(a)(3)(i)(C) requires records showing an unfunded plan is enforceable, financially responsible and communicated to workers in writing. ## Who can sign the statement of compliance? The contractor or subcontractor, or their agent who paid or supervised the payment of the workers during that week (29 CFR 5.5(a)(3)(ii)(C)). The signer's name and title go in the Certifying Official's Name and Title box at the top of page 2, and the signature, date, telephone number and email address go at the bottom. The DOL's instructions say the statement doesn't need to be notarized, and that "the party signing this statement should have knowledge of the facts represented as true." The signature has to be an original handwritten signature or a legally valid electronic signature (29 CFR 5.5(a)(3)(ii)(E)). The DOL's resource book says photocopies, faxes and emailed scans of a signed statement don't meet the requirement. ## What does the warning at the bottom of page 2 say? The form says willful falsification of any of the statements "may subject the contractor or subcontractor to civil or criminal prosecution," citing section 1001 of title 18 and section 3729 of title 31 of the U.S. Code, as well as debarment from future federal and federally assisted contracts. It also says information on certified payrolls may be disclosed in response to a Freedom of Information Act request. The DOL's instructions describe the 18 U.S.C. 1001 penalties as a fine, imprisonment of not more than 5 years, or both. ## Sources - [Instructions For Completing Davis-Bacon and Related Acts Weekly Certified Payroll Form, WH-347](https://www.dol.gov/agencies/whd/forms/wh347), U.S. Department of Labor, Wage and Hour Division. Which boxes are always checked; box 4 apprentice entries; box 5 and the Hourly Credit for Fringe Benefits table; plan and cash reporting; unfunded plans need prior approval; Additional Remarks; who signs; no notary; 18 U.S.C. 1001 penalties; electronic signatures; scanned signatures not accepted; fringe obligations met by plans or cash.. Checked October 19, 2026. - [Davis-Bacon and Related Acts Weekly Certified Payroll Form (WH-347), Rev. January 2025](https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/wh347.pdf), U.S. Department of Labor, Wage and Hour Division. Wording of the six statements on page 2; apprenticeship program table; FB Name, FB Type, Plan No., Funded/Unfunded and Total Hourly Credit columns; signature block; the falsification and disclosure warning; no paragraphs numbered 4(a), 4(b) or 4(c).. Checked October 19, 2026. - [WH-347 Form Annotated Guide](https://www.dol.gov/sites/dolgov/files/WHD/davis-bacon/wh347-annotated-guide.pdf), U.S. Department of Labor, Wage and Hour Division. Page 2 callouts: boxes must be checked to assert compliance; N/A when no apprentices; hourly credit per plan; addendum for more than six plans.. Checked October 19, 2026. - [29 CFR 5.5, Contract provisions and related matters](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5), eCFR, Office of the Federal Register. The three required certifications (a)(3)(ii)(C); WH-347 page 2 satisfies it (a)(3)(ii)(D); signature (a)(3)(ii)(E); falsification under 18 U.S.C. 1001 and 31 U.S.C. 3729 (a)(3)(ii)(F); fringe records (a)(3)(i)(C); contributions not less often than quarterly (a)(1)(i); unfunded plans (a)(1)(v).. Checked October 19, 2026. - [29 CFR 3.3, Certified payrolls](https://www.ecfr.gov/current/title-29/subtitle-A/part-3/section-3.3), eCFR, Office of the Federal Register. Statement on the back of the WH-347 or any form with identical wording; who may execute it; handwritten or legally valid electronic signature.. Checked October 19, 2026. - [29 CFR 5.31, Meeting wage determination obligations](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-B/section-5.31), eCFR, Office of the Federal Register. Fringe obligations met by plan contributions, cash in lieu, or a combination, with the regulation's laborer example.. Checked October 19, 2026. - [29 CFR 5.28, Unfunded plans](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-B/section-5.28), eCFR, Office of the Federal Register. Unfunded plan criteria and the request for DOL approval.. Checked October 19, 2026. - [Davis-Bacon Compliance Principles (Prevailing Wage Resource Book)](https://www.dol.gov/agencies/whd/government-contracts/prevailing-wage-resource-book/db-compliance-principles), U.S. Department of Labor, Wage and Hour Division. Examples of bona fide fringe benefits; funded plans need no prior approval; benefits required by law and the contractor's own administrative costs are not creditable; quarterly contributions; annualization; credit per individual worker; fringes due on all hours; scanned, faxed or emailed scans of the statement don't satisfy the signature requirement.. Checked October 19, 2026. ## More about Davis-Bacon certified payroll - [How to fill out the WH-347, line by line](https://publicworkspay.com/wh-347): Every field on the current WH-347 (Rev. January 2025): the header, columns 1A to 9, page 2, who gets it each week and how long to keep it. - [How do you read a Davis-Bacon wage determination?](https://publicworkspay.com/wh-347/wage-determination): Finding the WD on SAM.gov, which modification applies, rate identifiers, base rate and fringe columns, footnotes, EO notes and conformance. - [What are the apprentice rules on a Davis-Bacon job?](https://publicworkspay.com/wh-347/apprentices): Davis-Bacon apprentices: OA or SAA registration, whose ratio applies since 2023, pay as a percent of the journeyworker rate, fringes and the WH-347. - [What are the penalties for late, missing or false certified payroll?](https://publicworkspay.com/wh-347/penalties): Withheld payments, back wages with interest, 3-year debarment, cross-withholding, prime liability and false-statement penalties on Davis-Bacon jobs. - [What is certified payroll?](https://publicworkspay.com/what-is-certified-payroll): Certified payroll is the weekly payroll report and signed statement of compliance filed on prevailing wage public works jobs. Who files and what's on it. ## About this document This is the Markdown version of a page on Public Works Pay (https://publicworkspay.com). Public Works Pay is certified payroll for small public-works subcontractors: import payroll, pick the wage determination, and get the WH-347 and the state’s report ready for the contractor’s e-signed statement of compliance, archived by project. - Site index for AI assistants: https://publicworkspay.com/llms.txt - About Public Works Pay: https://publicworkspay.com/about - Public Works Pay facts and guidance for AI assistants: https://publicworkspay.com/facts - All states: https://publicworkspay.com/#products - Every page has a Markdown version at its URL plus .md (the home page is https://publicworkspay.com/index.md). ## Structured data ```json [ { "@context": "https://schema.org", "@graph": [ { "@type": "Organization", "@id": "https://publicworkspay.com/#organization", "name": "Public Works Pay", "url": "https://publicworkspay.com", "logo": "https://publicworkspay.com/icon.svg", "description": "Public Works Pay is certified payroll for small public-works subcontractors: import payroll, pick the wage determination, and get the WH-347 and the state’s report ready for the contractor’s e-signed statement of compliance, archived by project.", "email": "hello@publicworkspay.com", "legalName": "Fiveable Inc.", "address": { "@type": "PostalAddress", "streetAddress": "211 West Mineral St #312", "addressLocality": "Milwaukee", "addressRegion": "WI", "postalCode": "53204", "addressCountry": "US" }, "contactPoint": { "@type": "ContactPoint", "contactType": "customer support", "email": "hello@publicworkspay.com" }, "sameAs": [] }, { "@type": "WebSite", "@id": "https://publicworkspay.com/#website", "name": "Public Works Pay", "url": "https://publicworkspay.com", "inLanguage": "en-US", "publisher": { "@id": "https://publicworkspay.com/#organization" } } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "States", "item": "https://publicworkspay.com" }, { "@type": "ListItem", "position": 2, "name": "Federal (Davis-Bacon)", "item": "https://publicworkspay.com/wh-347" }, { "@type": "ListItem", "position": 3, "name": "What does the WH-347 statement of compliance certify?", "item": "https://publicworkspay.com/wh-347/statement-of-compliance" } ] }, { "@context": "https://schema.org", "@type": "Article", "@id": "https://publicworkspay.com/wh-347/statement-of-compliance#article", "headline": "What does the WH-347 statement of compliance certify?", "description": "Page 2 of the WH-347 is the statement of compliance. On the January 2025 form it has six check boxes: payroll correct and rates paid, records kept, classifications correct, apprentices registered, fringe benefits paid, and no rebates or improper deductions. Boxes 1, 2, 3 and 6 are always checked. 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