**Department of Labor**\
**Wage and Hour Division**

**INSTRUCTIONS FOR COMPLETING PAYROLL FORM, WH-347**

**General:** The use of the WH-347 payroll form is not mandatory. This
form has been made available for the convenience of contractors and
subcontractors required by their Federal or Federally-aided
construction-type contracts and subcontracts to submit weekly payrolls.
Properly filled out, this form will satisfy the requirements of
Regulations, Parts 3 and 5 (29 CFR, Subtitle A), as to payrolls
submitted in connection with contracts subject to the Davis-Bacon and
related Acts.

This form meets needs resulting from the amendment of Davis-Bacon Act to
include fringe benefits provisions. Under this amended law, the
contractor is required to pay not less than fringe benefits as
predetermined by the Department of Labor, in addition to payment of not
less than the predetermined rates. The contractor\'s obligation to pay
fringe benefits may be met either by payment of the fringes to the
various plans, funds or programs or by making these payments to the
employees as cash in lieu of fringes.

This payroll provides for the contractor\'s showing on the face of the
payroll all monies to the employees, whether as basic rates or as cash
in lieu of fringes and provides for the contractor\'s representation in
the statement of compliance on the rear of the payroll that he is paying
to other fringes required by the contract and not paid as cash in lieu
of fringes. Detailed instructions concerning the preparation of the
payroll follow:

**Contractor or Subcontractor:** Fill in your firm\'s name and check
appropriate box.

**Address:** Fill in your firm\'s address.

**Column 1 - Name, Address, and Social Security number of Employee:**
The employee\'s full name must be shown on each weekly payroll
submitted. The employee\'s address must also be shown on the payroll
covering the first week in which the employee works on the project. The
address need not be shown on subsequent weekly payrolls unless his
address changes. Although not required by Regulations, Parts 3 and 5,
space is available in the name and address section so that Social
Security numbers may be listed.

**Column 2 - Withholding Exemptions:** This column is merely inserted
for the employer\'s convenience and is not a requirement of Regulations,
Part 3 and 5.

**Column 3 - Work Classifications:** List classification descriptive of
work actually performed by employees. Consult classification and minimum
wage schedule set forth in contract specifications. If additional
classifications are deemed necessary, see Contracting Officer or Agency
representative. Employee may be shown as having worked in more than one
classification provided accurate breakdown or hours so worked is
maintained and shown on submitted payroll by use of separate entries.

**Column 4 - Hours worked:** On all contracts subject to the Contract
Work Hours Standard Act enter as overtime hours worked in excess of 8
hours per day and 40 hours a week.

**Column 5 - Total:** Self-explanatory

**Column 6 - Rate of Pay, including Fringe Benefits:** In straight time
box, list actual hourly rate paid the employee for straight time worked
plus in cash in lieu of fringes paid the employee. When recording the
straight time hourly rate, any cash paid in lieu of fringes may be shown
separately from the basic rate, thus \$3.25/.40. This is of assistance
in correctly computing overtime. See \"Fringe Benefits\" below. In
overtime box shown overtime hourly rate paid, plus any cash in lieu of
fringes paid the employee. See \"Fringe Benefits\" below. Payment of not
less than time and one-half the basic or regular rate paid is required
for overtime under the Contract Work Hours Standard Act of 1962. In
addition to paying no less than the predetermined rate for the
classification which the employee works, the contractor shall pay to
approved plans, funds or programs or shall pay as cash in lieu of
fringes amounts predetermined as fringe benefits in the wage decision
made part of the contract. See \"FRINGE BENEFITS\" below.

**FRINGE BENEFITS - Contractors who pay all required fringe benefits:**
A contractor who pays fringe benefits to approved plans, funds, or
programs in amounts not less than were determined in the applicable wage
decision of the Secretary of labor shall continue to show on the face of
the payroll the basic cash hourly rate and overtime rate paid to his
employees just as he has always done. Such a contractor shall check
paragraph 4(a) of the statement on the reverse of the payroll to
indicate that he is also paying to approved plans, funds or programs not
less than the amount predetermined as fringe benefits for each craft.
Any exceptions shall be noted in section 4(c).

**Contractors who pay no fringe benefits:** A contractor who pays no
fringe benefits shall pay to the employee, and insert in the straight
time hourly rate column of the payroll, an amount not less than the
predetermined rate for each classification plus the amount of fringe
benefits determined for each classification in the applicable wage
decision. Inasmuch as it is not necessary to pay time and a half on cash
paid in lieu of fringes, the overtime rate shall be not less than the
sum of the basic predetermined rate, plus the half time premium on basic
or regular rate, plus the required cash in lieu of fringes at the
straight time rate. In addition, the contractor shall check paragraph
4(b) of the statement on the reverse of the payroll to indicate that he
is paying fringe benefits in cash directly to his employees. Any
exceptions shall be noted in Section 4(c).

**Use of Section 4(c), Exceptions**

Any contractor who is making payment to approved plans, funds, or
programs in amounts less than the wage determination requires is obliged
to pay the deficiency directly to the employees as cash in lieu of
fringes. Any exceptions to Section 4(a) or 4(b), whichever the
contractor may check, shall be entered in section 4(c). Enter in the
Exception column the craft, and enter in the Explanation column the
hourly amount paid the employee as cash in lieu of fringes and the
hourly amount paid to plans, funds, or programs as fringes. The
contractor shall pay, and shall show that he is paying to each such
employee for all hours (unless otherwise provided by applicable
determination) worked on Federal or Federally assisted project an amount
not less than the predetermined rate plus cash in lieu of fringes as
shown in Section 4(c). The rate paid and amount of cash paid in lieu of
fringe benefits per hour should be entered in column 6 on the payroll.
See paragraph on \"Contractors who pay no fringe benefits\" for
computation of overtime rate.

**Column 7 - Gross Amount Earned:** Enter gross amount earned on this
project. If part of the employees\' weekly wage was earned on projects
other than the project described on this payroll, enter in column 7
first the amount earned on the Federal or Federally assisted project and
then the gross amount earned during the week on all projects, thus
\$63.00/\$120.00.

**Column 8 - Deductions:** Five columns are provided for showing
deductions made. If more than five deduction should be involved, use
first 4 columns; show the balance deductions under \"Other\" column;
show actual total under \"Total Deductions\" column: and in the
attachment to the payroll describe the deduction contained in the
\"Other\" column. All deductions must be in accordance with the
provisions of the Copeland Act Regulations, 29 CFR, Part 3. If the
employee worked on other jobs in addition to this project, show actual
deductions from his weekly gross wage, but indicate that deductions are
based on his gross wages.

**Column 9 - Net Wages Paid for Week:** Self-explanatory

**Totals** - Space has been left at the bottom of the columns so that
totals may be shown if the contractor so desires.

**Statement Required by Regulations, Parts 3 and 5:** While this form
need not be notarized, the statement on the back of the payroll is
subject to the penalties provided by 18 USV 1001, namely, possible
imprisonment of 5 years or \$10,000.00 fine or both. Accordingly, the
party signing this statement should have knowledge of the facts
represented as true.

Space has been provided between item (1) and (2) of the statement for
describing any deductions made. If all deductions made are adequately
described in the \"Deductions\" column above, state \"See Deductions
column in this payroll.\" See paragraph entitled \"FRINGE BENEFITS\"
above for instructions concerning filling out paragraph 4 of the
statement.