Form WH-347, Payroll for Contractors Instructions

Check this box when the name entered in the adjacent field is the prime contractor responsible for the payroll.

Check this box when the name entered in the adjacent field is a subcontractor (not the prime contractor) responsible for the payroll.

Enter the full name of the contractor or subcontractor responsible for this payroll.

Enter the contractor's address for this payroll record (street address, city, state, and ZIP as appropriate).

Enter the payroll number or identifier assigned to this payroll report.

Enter the week-ending date for the payroll period covered by this form.

Enter the name and physical location of the project associated with this payroll.

Enter the project or contract number assigned to this job or contract.

Enter the day and date for the first day of the workweek shown in this column.

Enter the day and date for the second day of the workweek shown in this column.

Enter the day and date for the third day of the workweek shown in this column.

Enter the day and date for the fourth day of the workweek shown in this column.

Enter the day and date for the fifth day of the workweek shown in this column.

Enter the day and date for the sixth day of the workweek shown in this column.

Enter the day and date for the seventh day of the workweek shown in this column or use this column header for total hours as applicable.

Enter the amount withheld for income tax from the employee's pay for the week.

Enter any other deduction amounts (non-FICA, non-withholding) taken from the employee's pay for the week.

Enter the number of hours worked by the employee on the first day of the payroll week.

Enter the number of hours worked by the employee on the second day of the payroll week.

Enter the number of hours worked by the employee on the third day of the payroll week.

Enter the number of hours worked by the employee on the fourth day of the payroll week.

Enter the number of hours worked by the employee on the fifth day of the payroll week.

Enter the total number of hours worked by the employee for the entire payroll week.

Enter the full legal name of the contractor or subcontractor that employs the persons covered by this payroll.

Enter the name or brief description of the building, work, or project (and location) where the labor was performed.

Enter the day of the month on which the payroll period begins.

Enter the month when the payroll period begins (name or abbreviation).

Enter the year when the payroll period begins.

Enter the day of the month on which the payroll period ends.

Enter the month when the payroll period ends (name or abbreviation).

Enter the year when the payroll period ends.

Enter the full legal name of the contractor or subcontractor referenced in this statement (the entity on whose behalf rebates would be made, if any).

Enter permissible deductions as defined in Regulation, Part 3 29 CFR Subtitle A.

Enter permissible deductions as defined in Regulation, Part 3 29 CFR Subtitle A.

Enter permissible deductions as defined in Regulation, Part 3 29 CFR Subtitle A.

Enter permissible deductions as defined in Regulation, Part 3 29 CFR Subtitle A.

Check this box if fringe benefits for the listed laborers or mechanics were paid to approved plans, funds, or programs in addition to the basic hourly wage rates as indicated on the payroll.

Enter the hours worked by this employee for each day of the workweek in the daily hours column for row 8.

Enter the employee's full name and identifying number for row 8 (for example, the last four digits of the employee's Social Security number).

Enter the number of withholding exemptions claimed by this employee for payroll purposes on row 8.

Enter the employee's work classification or job code used to classify the type of work performed for row 8.

Enter the total hours worked by the employee for the entire workweek shown on row 8.

Enter the employee's rate of pay for the period shown on row 8.

Enter the total gross wages earned by the employee for this payroll period.

Enter the FICA (Social Security and Medicare) amount withheld from this employee's pay for the week on row 8.

Enter the federal/state income tax withholding amount deducted from this employee's pay for the week on row 8.

Enter the first other deduction amount (for example union dues or benefit contributions) deducted from this employee's pay for the week on row 8.

Enter the second other deduction amount deducted from this employee's pay for the week on row 8.

Enter the third other deduction amount deducted from this employee's pay for the week on row 8.

Enter the total of all deductions withheld from this employee's pay for the week on row 8.

Enter the net wages paid to the employee for the week after all deductions on row 8.

Enter the craft, trade, or job classification for the exception row (for example 'Carpenter' or 'Laborer') that identifies which workers the exception applies to.

Enter a brief explanation describing the reason or details of the exception for the craft listed in this row (e.g., scope, hours, wage adjustment, or justification).

Enter the trade, craft, or job classification for which you are claiming an exception (for example 'Carpenter', 'Laborer', or 'Electrician').

Provide a brief, clear explanation describing why the listed craft qualifies for the exception, including any relevant details or justification specific to this payroll period.

Enter the trade or craft classification (for example: Carpenter, Electrician, Laborer) that describes the worker group covered by this exception on row 3.

Provide a brief description explaining the reason for the exception listed in the craft column on row 3, such as the specific fringe benefit arrangement or circumstance that justifies the exception.

Enter the trade, craft, or job classification for the fourth exception row (e.g., 'Carpenter', 'Laborer') as it applies to this payroll entry.

Provide a brief explanation or reason for the exception listed on row 4, describing why the classification or wage differs from the standard (e.g., special duties, apprenticeship status, or other allowance).

Enter the trade or craft classification for the exception being reported in row 5 (for example, 'Carpenter', 'Laborer', or other job classification).

Provide a brief explanation describing the reason or circumstances for the exception listed in row 5 (what makes this worker or pay entry an exception).

Enter the trade, job classification, or craft for which an exception is being claimed (for example: Painter, Carpenter, Laborer).

Provide a brief description explaining the reason for the exception, including facts or circumstances that justify the claimed exception for the craft listed to the left.

Enter the craft, trade, or job classification to which this exception applies (for example, 'Carpenter', 'Laborer', or other specific craft).

Provide a brief explanation describing the reason or details for the exception listed for the corresponding craft.

Enter the trade or craft classification (e.g., Carpenter, Laborer, Electrician) for the exception being reported on this row.

Provide a concise explanation describing the reason for the exception for the craft listed on this row (include circumstances, dates, or other relevant details).

Enter the employee's full name and identifying number (for example, the last four digits of the Social Security number).

Enter the number of withholding exemptions claimed by this employee for the payroll period.

Enter the employee's job classification or trade used for this contract (for example, Carpenter, Laborer, etc.).

Enter the total hours the employee worked during this payroll week.

Enter the employee's hourly rate of pay applicable for this payroll period.

Enter the total gross wages earned by the employee for the week before any deductions.

Enter the amount withheld from the employee's wages for FICA taxes for the week.

Enter the amount of federal income tax withheld from the employee's wages for the week.

Enter the amount of any other deduction (for example union dues, insurance) withheld from the employee's wages for the week.

Enter the amount of any additional deduction not captured in the prior deduction column for this employee for the week.

Enter the sum of all deduction amounts withheld from the employee's gross wages for the week.

Enter the net wages actually paid to the employee for the week after all deductions.

Use this field for any additional net-pay amount or portion if the form separates the net wages into more than one entry.

Enter the fringe benefit rate of pay for the employee for this pay period.

Enter the rate of pay for the standard time hours worked by the employee.

Enter the rate of pay for the standard time fringe benefits for the employee.

Enter the employee's full name and an individual identifying number (for example, the last four digits of the employee's Social Security number).

Enter the number of withholding exemptions the employee claims for this payroll period.

Enter the employee's work classification or job code used on this contract (for example, 'Carpenter', 'Laborer', or the classification code).

Enter the hours worked by the employee for each day of the payroll week in the vertical daily boxes.

Enter the employee's rate of pay applicable to the hours reported.

Enter any additional or overtime rate of pay applicable to this employee (if used).

Enter the number of hours worked at the additional or overtime rate reported in the adjacent rate field.

Enter the gross earnings for this employee attributable to the primary rate and hours shown.

Enter any additional gross earnings for the employee that are not included in the primary gross amount field.

Enter the amount withheld from the employee's pay for FICA (Social Security/Medicare) contributions.

Enter the amount of federal income tax withheld from the employee's pay for the week.

Enter any state or local income tax withheld from the employee's pay for the week.

Enter the total of any other deductions taken from the employee's pay (for example union dues, insurance, or retirement contributions).

Enter the sum of all deduction columns for this employee for the payroll week.

Enter any additional deduction or payroll adjustment amount for this employee not captured in the other deduction columns.

Enter the net amount actually paid to the employee for the payroll week after all deductions.

Enter the employee's name and identifying number (for example, name and last four digits of SSN) as shown on payroll records.

Enter the number of federal withholding exemptions the employee claims for this payroll period.

Enter the worker's job classification or trade (for example, carpenter, electrician) used for this project.

Enter the total hours the employee worked during the payroll week.

Enter the employee's rate of pay.

Enter the employee's total gross wages earned for the week before any deductions.

Enter the amount deducted from the employee's pay for FICA this week.

Enter the amount withheld for federal income tax from the employee's pay this week.

Enter the amount of any other deduction (for example union dues or benefit contributions) taken from this employee's pay this week.

Enter any additional other deduction amount for this employee for the week.

Enter the total of all deductions taken from this employee's pay for the week.

Enter the net wages paid to the employee for the week after all deductions.

Enter the remaining portion of the net wages paid to the employee for the week as shown on the form.

Enter the rate of pay for straight time hours for the fifth employee.

Enter the rate of pay for straight time fringe benefits for the fifth employee.

Enter the rate of pay for the employee for this pay period.

Check this box when each laborer or mechanic listed on the payroll has been paid, in cash, an amount at least equal to the applicable basic hourly wage plus the required fringe benefits as indicated on the payroll.

Enter the full printed name and job title of the person signing this form (the signatory responsible for the payroll certification).

Enter the overtime hours worked by the second worker on day 1.

Enter the overtime hours worked by the second worker on day 2.

Enter the overtime hours worked by the second worker on day 3.

Enter the overtime hours worked by the second worker on day 4.

Enter the overtime hours worked by the second worker on day 5.

Enter the overtime hours worked by the second worker on day 6.

Enter the overtime hours worked by the second worker on day 7.

Enter the total overtime hours worked by the second worker.

Enter the overtime hours worked by the fifth employee on the first day.

Enter the overtime hours worked by the fifth employee on the second day.

Enter the overtime hours worked by the fifth employee on the third day.

Enter the overtime hours worked by the fifth employee on the fourth day.

Enter the overtime hours worked by the fifth employee on the fifth day.

Enter the overtime hours worked by the fifth employee on the sixth day.

Enter the overtime hours worked by the fifth employee on the seventh day.

Enter the total overtime hours worked by the fifth employee.

Enter the overtime hours for the sixth employee on day 1.

Enter the overtime hours for the sixth employee on day 2.

Enter the overtime hours for the sixth employee on day 3.

Enter the overtime hours for the sixth employee on day 4.

Enter the overtime hours for the sixth employee on day 5.

Enter the overtime hours for the sixth employee on day 6.

Enter the overtime hours for the sixth employee on day 7.

Enter the total overtime hours for the sixth employee.

Enter the hours worked on Day 1.

Enter the hours worked on Day 2.

Enter the hours worked on Day 3.

Enter the hours worked on Day 4.

Enter the hours worked on Day 5.

Enter the hours worked on Day 6.

Enter the hours worked on Day 7.

Enter the date for Day 1 in mm/dd/yyyy format.

Enter the date for Day 2 in mm/dd/yyyy format.

Enter the date for Day 3 in mm/dd/yyyy format.

Enter the date for Day 4 in mm/dd/yyyy format.

Enter the date for Day 5 in mm/dd/yyyy format.

Enter the date for Day 6 in mm/dd/yyyy format.

Enter the date for Day 7 in mm/dd/yyyy format.

Enter the number of overtime hours worked by the employee on day 1.

Enter the number of overtime hours worked by the employee on day 2.

Enter the number of overtime hours worked by the employee on day 3.

Enter the number of overtime hours worked by the employee on day 4.

Enter the number of overtime hours worked by the employee on day 5.

Enter the number of overtime hours worked by the employee on day 6.

Enter the number of overtime hours worked by the employee on day 7.

Enter the total number of overtime hours worked by the employee for the week.

Enter the number of straight time hours worked by the employee on day 1.

Enter the number of straight time hours worked by the employee on day 2.

Enter the number of straight time hours worked by the employee on day 3.

Enter the number of straight time hours worked by the employee on day 4.

Enter the number of straight time hours worked by the employee on day 5.

Enter the number of straight time hours worked by the employee on day 6.

Enter the number of straight time hours worked by the employee on day 7.

Enter the total number of straight time hours worked by the employee for the week.

Enter the total number of standard time (ST) hours worked by the employee in the second period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the overtime (OT) hours worked by the employee in the third period.

Enter the total number of overtime (OT) hours worked by the employee in the third period.

Enter the standard time hours worked by the third worker on the first day.

Enter the standard time hours worked by the third worker on the second day.

Enter the standard time hours worked by the third worker on the third day.

Enter the standard time hours worked by the third worker on the fourth day.

Enter the standard time hours worked by the third worker on the fifth day.

Enter the standard time hours worked by the third worker on the sixth day.

Enter the standard time hours worked by the third worker on the seventh day.

Enter the total standard time hours worked by the third worker.

Enter the overtime hours worked by the fourth worker on the first day.

Enter the overtime hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee for the specified period.

Enter the total overtime hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the standard hours worked by the employee for the specified period.

Enter the total standard hours worked by the employee for the specified period.

Enter the total hours worked by the employee for this pay period.

Enter the overtime hours worked by the employee for this pay period.

Enter the overtime hours worked by the employee for this pay period.

Enter the overtime hours worked by the employee for this pay period.

Enter the overtime hours worked by the employee for this pay period.

Enter the overtime hours worked by the employee for this pay period.

Enter the overtime hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee for the specified period.

Enter the total overtime hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the standard time hours worked by the employee for the specified period.

Enter the total standard time hours worked by the employee for the specified period.

Enter the overtime hours worked by the employee on the first day of the payroll period.

Enter the overtime hours worked by the employee on the second day of the payroll period.

Enter the overtime hours worked by the employee on the third day of the payroll period.

Enter the overtime hours worked by the employee on the fourth day of the payroll period.

Enter the overtime hours worked by the employee on the fifth day of the payroll period.

Enter the overtime hours worked by the employee on the sixth day of the payroll period.

Enter the overtime hours worked by the employee on the seventh day of the payroll period.

Enter the total overtime hours worked by the employee during the payroll period.

Enter the straight time hours worked by the employee on the first day of the payroll period.

Enter the straight time hours worked by the employee on the second day of the payroll period.

Enter the straight time hours worked by the employee on the third day of the payroll period.

Enter the straight time hours worked by the employee on the fourth day of the payroll period.

Enter the straight time hours worked by the employee on the fifth day of the payroll period.

Enter the straight time hours worked by the employee on the sixth day of the payroll period.

Enter the straight time hours worked by the employee on the seventh day of the payroll period.

Enter the total straight time hours worked by the employee during the payroll period.

Enter the state abbreviation for the project location.

Enter the state abbreviation for the project location.

Enter the state abbreviation for the project location.

Enter the state abbreviation for the project location.

Enter any additional comments, explanations, exceptions, or other relevant information about the payroll, fringe benefits, apprenticeships, or certification statements required by this form.

Enter the full name of the employee whose pay is reported on this row.

Enter the worker's individual identifying number (for example, the last four digits of the employee's Social Security number).

Enter the employee's job classification, trade or work code that applies to the hours shown.

Enter the total number of hours the employee worked during the payroll week.

Enter the employee's rate of pay applicable to the hours reported in this row.

Enter any additional or alternate rate of pay for this employee (leave blank if not used).

Enter the gross wages earned by the employee for the hours shown before any deductions.

Enter any additional gross pay for this employee for the pay period (e.g., separate pay component or continuation of the gross amount).

Enter the amount withheld from this employee's pay for FICA taxes for the week.

Enter the amount withheld from the employee's pay for income tax (federal and/or state as applicable) for the week.

Enter any other payroll deductions taken from the employee's pay (such as union dues, loan payments, or benefit contributions).

Enter any additional other deduction amounts for this employee for the pay period (leave blank if not used).

Enter the sum of all deductions withheld from the employee's gross wages for the week.

Enter the net wages paid to the employee for the week after all deductions are subtracted from gross pay.

Enter any additional net wage amount or continuation of the net wages figure for this employee if the form splits the amount across multiple boxes.

Enter the standard rate of pay for the third worker.

Enter the employee's name and individual identifying number (typically the last four digits of the Social Security number).

Enter the number of federal withholding exemptions claimed by this employee for the pay period.

Enter the worker's job classification code or brief job title used for this contract or payroll record.

Enter the total hours the employee worked during the pay period.

Enter the employee's pay rate for this pay period (hourly or other applicable rate).

Enter the total gross wages earned by the employee for the pay period before deductions.

Enter the amount withheld from the employee's pay for FICA (Social Security/Medicare) for this pay period.

Enter the amount withheld from the employee's pay for federal (and applicable state) income tax for this pay period.

Enter the amount of any other deduction (for example union dues or benefit contributions) withheld from this employee's pay for the pay period.

Enter the amount of an additional other deduction withheld from this employee's pay for the pay period.

Enter the amount of any further other deduction withheld from this employee's pay for the pay period.

Enter the sum of all deductions withheld from the employee's pay for the pay period.

Enter the net wages actually paid to the employee for the week after all deductions.

Enter the date when the signatory is completing and signing this form.

Enter the full name of the person (signatory party) who is attesting to and signing the form.

Enter the official job title or position of the signatory (for example, Owner, Manager, or Project Superintendent).

Enter the employee's full name and identifying number (for example, last four digits of the Social Security number) as shown on payroll records.

Enter the number of withholding exemptions claimed by the employee for payroll withholding purposes.

Enter the worker's job classification or trade code used to categorize the type of work performed.

Enter the total hours the employee worked during the pay week.

Enter the employee's pay rate corresponding to the hours worked.

Enter the total gross wages earned by the employee for the pay week before any deductions.

Enter the amount withheld from the employee's pay for FICA (Social Security/Medicare) for the pay period.

Enter the amount withheld from the employee's pay for federal income tax withholding for the pay period.

Enter the first other deduction amount withheld from the employee's pay (e.g., union dues, loan repayment) for the pay period.

Enter the second other deduction amount withheld from the employee's pay for the pay period, if applicable.

Enter the third other deduction amount withheld from the employee's pay for the pay period, if applicable.

Enter the sum of all deductions withheld from the employee's pay for the pay week.

Enter the employee's net pay for the week after all deductions have been applied.

Enter any short internal code, classification note, or brief remark associated with this employee's row as required by the contractor.

Enter any additional short internal code or supplemental note for payroll processing related to this employee's row.

Enter the standard hours worked by the second worker on day 1.

Enter the standard hours worked by the second worker on day 2.

Enter the standard hours worked by the second worker on day 3.

Enter the standard hours worked by the second worker on day 4.

Enter the standard hours worked by the second worker on day 5.

Enter the standard hours worked by the second worker on day 6.

Enter the standard hours worked by the second worker on day 7.

Enter the standard time hours for the sixth employee on day 1.

Enter the standard time hours for the sixth employee on day 2.

Enter the standard time hours for the sixth employee on day 3.

Enter the straight time hours worked by the fifth employee on the first day.

Enter the straight time hours worked by the fifth employee on the second day.

Enter the straight time hours worked by the fifth employee on the third day.

Enter the straight time hours worked by the fifth employee on the fourth day.

Enter the straight time hours worked by the fifth employee on the fifth day.

Enter the straight time hours worked by the fifth employee on the sixth day.

Enter the straight time hours worked by the fifth employee on the seventh day.

Enter the total straight time hours worked by the fifth employee.

Enter the employee's full name and identifying number (for example, the last four digits of the employee's Social Security number).

Enter the small numeric count required by the form for this worker (for example, number of exemptions or classification count).

Enter the employee's job classification, trade, or job code used on this payroll entry.

Enter the total hours worked by this employee for the week.

Enter the hours worked at overtime or an alternate rate for this employee for the week, if any.

Enter the employee's hourly rate of pay.

Enter the gross wages earned by the employee for the week before any deductions.

Enter the amount of FICA (Social Security/Medicare) tax withheld from the employee's pay for the week.

Enter the amount of federal or state withholding tax withheld from this employee for the week.

Enter any other individual deduction (for example union dues or benefit contributions) withheld from this employee this week.

Enter any additional deduction withheld from this employee for the week.

Enter the total of all deductions withheld from the employee's pay for the week.

Enter the net wages paid to the employee for the week (this field is one part of the net pay entry).

Enter the net wages paid to the employee for the week (this field is the adjacent part of the net pay entry).

Enter the rate of pay for the standard hours worked by the employee.

Enter the fringe benefit rate of pay for the standard hours worked by the employee.

Enter a clear, concise description of the wages, deductions, fringe benefits or other payroll items for the payroll period, including any relevant categories, explanations or notes needed to explain amounts shown on the payroll. Fill only if 'Where fringe benefits are paid to approved plans, funds, or programs (in addition to basic hourly wages)' is 'Yes'.