WH-347 vs. California Certified Payroll: Which Do You Need?
Updated November 1, 2026. General information, not legal advice.
Both forms are called “certified payroll,” and both report the same basic facts: who worked, in what classification, for how many hours, at what rate. But they come from different laws, go to different places, and handle worker identity in opposite ways. Here is how to tell which one your job needs.
The short answer
- Federally funded or federally assisted job covered by the Davis-Bacon and Related Acts (DBRA): weekly certified payroll, on the federal WH-347 or an equivalent format.
- California public works job: Labor Code 1776 payroll records, submitted electronically to the DIR at least monthly through eCPR.
- California public works job with federal money in it: possibly both. See the section on overlap below.
Side-by-side comparison
| Federal WH-347 | California certified payroll | |
|---|---|---|
| Legal basis | Davis-Bacon and Related Acts; 29 CFR 5.5 | Labor Code 1776 and 1771.4; 8 CCR 16401 |
| Form | Optional Form WH-347 (Rev. January 2025), or any format with the same information and identical certification wording | DIR’s suggested Form A-1-131, or any format with the same information; filed online as eCPR |
| How often | Weekly, for each week with covered work | eCPR at least monthly; certified copies within 10 days of a written request |
| Sent to | The federal agency if it is a party to the contract; otherwise the applicant, sponsor or owner. The prime is responsible for submitting all subs’ payrolls | The Labor Commissioner, through DIR’s portal; each employer files its own |
| Worker ID | Last four digits of SSN or another individual number; full SSN must not be included | Full 9-digit SSN or ITIN |
| Worker address | Not included on weekly submissions | Required |
| Signature | Original handwritten or legally valid electronic signature; photocopies and scans do not count | Declaration under penalty of perjury |
The federal WH-347 (Rev. January 2025)
The U.S. Department of Labor redesigned the WH-347 in January 2025. The current form is titled “Davis-Bacon and Related Acts Weekly Certified Payroll Form,” carries OMB control number 1235-0008, and expires 01/31/2028. The old Rev. Dec. 2008 form, with its “withholding exemptions” column, expired on 09/30/2026.
What changed on the 2025 form:
- Separate fields for worker last name, first name, middle initial and identifying number.
- A column to mark each worker as a journeyworker or a registered apprentice.
- A wage determination number field in the header.
- Separate columns for fringe benefit credit and cash paid in lieu of fringes.
- Gross earned on this project and gross earned for all work that week.
- A page 2 Statement of Compliance with six checkboxes. DOL’s instructions say boxes 1, 2, 3 and 6 must always be checked. Box 4 covers apprentices and box 5 covers fringe benefits.
On worker identity, 29 CFR 5.5(a)(3)(ii)(B) says weekly certified payrolls must not include full Social Security numbers or last known addresses, telephone numbers and email addresses. An identifying number, such as the last four digits of the SSN, is enough. You still keep full SSNs and contact information in your own records, and you keep certified payrolls for three years after all work on the prime contract is complete.
The official WH-347 PDF is not a fillable form. DOL offers a free web-based WH-347 generator that runs in the browser. Our free WH-347 generator is another option that fills the 2025 layout and produces a PDF.
Because the form is optional, regulations allow payroll data “in any other format desired,” as long as the Statement of Compliance uses wording identical to page 2 of the WH-347.
California certified payroll
Labor Code 1776(a) requires payroll records showing each worker’s name, address, Social Security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid. Each record must be made, or verified, under penalty of perjury.
The format rules are flexible:
- Labor Code 1776(c) accepts DLSE forms or any records containing the same information, including computer printouts.
- 8 CCR 16401 says the format is a form provided by the public entity, but other formats are acceptable if they contain everything 1776 requires. If a contractor does not comply, the Labor Commissioner can require DIR’s suggested Form A-1-131.
- 16401(b) prescribes the certification wording, and an awarding body may require a stricter one.
California’s distinct step is electronic filing. Under Labor Code 1771.4, contractors and subcontractors submit these records directly to the Labor Commissioner through DIR’s portal at least monthly. DIR’s eCPR requires the full SSN or ITIN for every worker. For the step-by-step process, see how to submit certified payroll to the DIR.
Federally assisted projects in California
This is the part to confirm before you start. The common reading is that a project funded in part with federal money, and that is also a California public work, triggers both sets of rules: weekly WH-347 submissions on the federal side and DIR eCPR under Labor Code 1771.4. That reading rests on 1771.4 applying to “all public works projects that are otherwise subject to the requirements of this chapter.”
We have not found a single primary source that addresses the overlap directly. Treat “both” as the safe default and ask the awarding body, in writing, what it expects. Its bid documents usually name the wage determinations and reporting requirements that apply.
Can one report satisfy both?
Not as a single document. The hours, classifications, rates and deductions overlap, so one set of payroll data can feed both. But the worker identification rules conflict:
- The WH-347 must not show full Social Security numbers or worker addresses.
- California eCPR requires the full SSN or ITIN and the worker’s address.
So you produce two outputs from the same payroll each week: a WH-347 for the federal side and an eCPR entry or XML file for DIR. Rates also need care. A job may carry both a federal wage determination and a California prevailing wage determination, and the WH-347 asks for the federal determination numbers.
Which do you need? A quick checklist
- Read the contract and bid documents for references to Davis-Bacon, a federal wage determination, or federal funding. If you find any, plan on weekly WH-347s.
- Check whether the job is a California public work. If it is, plan on eCPR at least monthly, unless an exemption applies (for example, a project of $25,000 or less for construction).
- If both apply, confirm with the awarding body and the prime where each report goes and how often.
- Set up your payroll so it keeps full SSNs and addresses on file, prints only identifiers on the WH-347, and sends full data to DIR.
If running two reporting systems every week is the bottleneck, our pilot program builds both from your existing payroll.
Sources
- DOL, Form WH-347 and instructions: https://www.dol.gov/agencies/whd/forms/wh347
- DOL, WH-347 PDF (Rev. January 2025): https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/wh347.pdf
- DOL, web-based WH-347 generator: https://www.dol.gov/agencies/whd/forms/wh347-web
- 29 CFR 5.5: https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5
- OMB 1235-0008 action: https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202410-1235-006
- Labor Code 1776: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1776
- Labor Code 1771.4: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=1771.4
- 8 CCR 16401: https://www.dir.ca.gov/t8/16401.html
- DIR Form A-1-131: https://www.dir.ca.gov/dlse/Forms/PW/DLSEFormA-1-131.pdf
- DIR, Certified Payroll Reporting: https://www.dir.ca.gov/Public-Works/Certified-Payroll-Reporting.html
Frequently asked questions
Is the WH-347 required on California public works?
Not by California law. The WH-347 is the federal Davis-Bacon form. California public works use Labor Code 1776 records, filed electronically with the DIR through eCPR. A California job with federal funding may need both, so ask the awarding body.
Can I put the full Social Security number on a WH-347?
No. Federal rules say weekly certified payrolls must not include full Social Security numbers. Use an individual identifying number such as the last four digits. California eCPR is the opposite: it requires the full 9-digit SSN or an ITIN.
Do I have to use the official WH-347 form?
No. Federal regulations let you submit payroll information on optional Form WH-347 or in any other format, but the Statement of Compliance must be page 2 of the WH-347 or another document with identical wording.
Is the 2008 version of the WH-347 still valid?
The current form is Rev. January 2025 (OMB 1235-0008, expires 01/31/2028). The old Rev. Dec. 2008 form's OMB expiration date, 09/30/2026, has passed. Use the 2025 form.