Reviewing a sub's certified payroll: the prime's one-page checklist

What a prime contractor's compliance coordinator checks on a subcontractor's WH-347 before forwarding it to the agency: the header against the contract, rates against the wage determination, apprentices, deductions, and the signed statement. Each check cites its rule.

Download the PDF Email it to your subsFree. No email. One page, US Letter.

Run it on each sub's payroll before it goes to the agency, with the contract's wage determination and the sub's last payroll beside you. A payroll that fails a check goes back for correction and a new signed statement.

Header against the contract

Business name and address match the subcontract; the subcontractor box is checked
Project name, location, and project or contract number match the prime contract
Wage determination number and modification number are the ones in the prime contractWH-347 instructions: the determination and revision numbers included in the contract
Payroll number follows this sub's last one; any skipped week is accounted forA payroll is required for each week with covered work, 5.5(a)(3)(ii)(A); ask for a no-work statement or an explanation
A corrected payroll is marked as a revision and keeps the payroll number of the week it replaces
"Submission of final" is checked only on the sub's last payroll for the project

Workers and classifications

Each worker has the same identifying number as on earlier payrolls; no full SSN, address, phone, or email29 CFR 5.5(a)(3)(ii)(B)
Each classification is worded as on the wage determination, group and zone included
A classification missing from the determination has an approved or pending conformance29 CFR 5.5(a)(1)(iii)
Classifications fit the sub's scope of work; a worker in 2 classifications has 2 rowsPay follows the work actually performed, 5.5(a)(1)(i)

Rates, overtime, fringe

Basic rate in 6A is at least the determination's basic rate for that classification29 CFR 5.5(a)(1)(i)
Basic rate + hourly plan credit + hourly cash fringe is at least the determination's basic + fringe
Straight time is 40 hours or less; overtime rate is 1.5 × the basic rate in 6A, fringe not multiplied29 CFR 5.5(b)(1) on contracts over $100,000; fringe excluded from the overtime base, 5.32
6B = total hours × hourly plan credit; 6C = total hours × hourly cash fringe; overtime hours included
Every 6B amount has the worker's plans and hourly credit in the page 2 table, and box 5 is checkedPlan credit is normally annualized, 29 CFR 5.25(c); ask for plan documents if a credit looks high

Apprentices

Each RA in column 2 shows a level; page 2 names the program and OA or SAA, and box 4 is checked
Program registration and the apprentice's individual registration are on file29 CFR 5.5(a)(4)(i)(A) and (a)(3)(i)(D); an unregistered apprentice is owed the full rate, (a)(4)(i)(C)
Rate is the program percentage × the determination's journeyworker basic rate; fringe as the program says, or the full determination fringe if it is silent29 CFR 5.5(a)(4)(i)(B)
Apprentices in each craft are within the ratio allowed on the siteApprentices over the ratio are owed the full rate, 5.5(a)(4)(i)(C)

Gross, deductions, net

7A = ST hours × ST rate + OT hours × OT rate + 6C
7B is at least 7A, and more only when the worker had other work that week
Each "other" deduction is described in the remarks or an itemized addendum, and is one 29 CFR 3.5 permitsAny other deduction needs Wage and Hour Division approval under 3.6
Net pay (9) = 7B minus all deductions in column 8

Statement of Compliance

Page 2 of the WH-347, or a statement with identical wordingWH-347 instructions; 29 CFR 5.5(a)(3)(ii)(C) and (D)
Signed by the sub or its agent who pays or supervises payment, by hand or with a legally valid electronic signature29 CFR 5.5(a)(3)(ii)(C) and (E); the prime does not sign for the sub
Signer's name, title, phone, email, and date filled in; dated on or after the week ending date

Before you forward it

Payrolls from this sub's own lower-tier subs are in for the same week29 CFR 5.5(a)(3)(ii)(A) and (a)(6)

Sources

Send this to your subs

Paste this into an email to each subcontractor on the job. Fill in the brackets first.

Subject

Certified payroll for [project]: what we check before it goes to the agency

Hi,

We review every subcontractor's certified payroll before we send it to the agency. A payroll that fails a check comes back for correction and a new signed statement. This is the list we use:
https://certifiedhours.com/downloads/certified-payroll-review-checklist

Common reasons a payroll comes back:
- Wage determination or modification number different from the contract's
- Classification not worded as it is on the wage determination
- Overtime figured on the basic rate plus fringe
- An "other" deduction with no description
- A full Social Security number on the form

These are free on CertifiedHours, with no account needed:
- Fillable WH-347: https://certifiedhours.com/tools/fillable-wh-347
- How to fill out each column: https://certifiedhours.com/guides/how-to-fill-out-form-wh-347
- The mistakes that get payrolls returned: https://certifiedhours.com/guides/common-wh-347-mistakes
- A one-page check to run before you sign: https://certifiedhours.com/downloads/pre-signing-checklist

Payrolls are due [day] for the week before. Send them to [email].

Thanks,
[name]

CertifiedHours is certified payroll software for subcontractors: it checks rates, overtime, and fringe against the determination as the hours are entered, and prints the WH-347. About CertifiedHours

Checked against the regulations 2026-10-10. Not legal advice; your contract and the wage determination control.

Read the rules

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