What certified payroll and WH-347 reporting actually require, who it applies to, and what happens if it's done wrong.
Certified payroll isn't always necessary. Most contractors don't actually need it. This article walks through when it applies, and what actually matters if it does.
A weekly payroll report, plus a signed Statement of Compliance, proving every laborer and mechanic on a covered federal construction project was paid at least the required prevailing wage. According to the U.S. Department of Labor, it exists so the government can actually verify workers got paid what the law requires, not just take your word for it.
On federal or federally assisted construction contracts over $2,000, covering construction, alteration, or repair of public buildings or works. According to eMars, this hits both prime contractors and subcontractors, a sub can't assume the prime's compliance covers them.
Davis-Bacon sets the wage floor. Copeland requires the weekly statement, that's where certified payroll itself comes from.
Not technically. What's required is the same level of detail weekly, plus a Statement of Compliance with the same wording, whether you use WH-347 itself or your own version built to match it.
Beyond wage and hour detail, the project name, contract number, and a payroll number starting at 1 for each weekly submission. Get the header wrong and it can hold up an otherwise accurate report.
Split their hours and rates across the right classifications. Prevailing wage is tied to the work being done, not the worker as a fixed category, and this is a common source of underpayment findings during an audit.
You still owe a report, even a ‘no work’ week needs a filing. Skipping one without explanation is a compliance gap, not a shrug-worthy oversight.
It's serious. According to Praisidio, false statements can carry real penalties, fines and up to five years in the worst cases, and noncompliance broadly can mean payment delays or debarment from future federal work.
At least three years after the project wraps. That's exactly what an audit would ask for.
If certified payroll and WH-347 reporting is part of your world, our Monthly Bookkeeping & Payroll service includes it at our Growth and Strategic tiers, not as a separate add-on. Check our FAQ, or reach out through our Contact page. We work with contractors in the Tampa Bay area in person, and virtually throughout DC, Maryland, and Virginia.
