What goes in 7B if my worker only worked on this job?

The same figure as 7A. 7B only differs when part of the week's pay came from other work.

Do I prorate taxes to the federal job?

No. Column 8 is the actual deductions from the worker's whole paycheck, taken from 7B, and column 9 is the actual net paid for the week.

Do hours on a private job count toward overtime on the Davis-Bacon job?

For the FLSA, yes: overtime is owed after 40 hours of work for you in the week, on any job. The Contract Work Hours and Safety Standards Act counts only hours on covered contracts, combined across them.

Guides

Gross earned on this project vs. all work: WH-347 columns 7A and 7B

7A is gross pay on this project; 7B is the week's gross on every job. How deductions and net follow 7B, and overtime when a worker splits the week.

5 min read · Updated October 10, 2026 · Sources checked October 10, 2026

The short answer

Column 7A is what the worker earned for the hours on this project. Column 7B is the worker's gross for all work that week, including private jobs and other projects. The deductions in column 8 are taken from 7B and column 9 is the net actually paid for the whole week, so 7B can never be less than 7A. On a worker with two classification rows, 7B, the deductions and net appear once, on the first row.

Column 7 on the WH-347 has 2 boxes because a worker's week doesn't always happen on one job. 7A covers this project. 7B covers the whole week.

What each column holds

The Department of Labor's instructions for 7A: "Enter the worker's gross amount earned for the workweek for hours worked on this Federal or federally assisted project." That is straight time hours times the rate, overtime hours times the overtime rate, plus any fringe paid in cash in column 6C.

For 7B: "If part of a worker's weekly wage was earned on projects or work other than the project described on this payroll, including non-DBRA covered projects, enter in column 7B the total gross amount earned during the week for all work performed during the week."

Private remodels count. So do other public jobs, Davis-Bacon or not. If this project was the worker's only work, 7B equals 7A.

Deductions and net come from 7B

Column 8 is "all deductions made from worker's total gross amount earned for all work (Column 7B)." Column 9 is "the actual dollar amount paid to the worker for all hours worked across all projects (including non-DBRA covered projects) during the week."

So column 8 is the real withholding, FICA and other deductions on the paystub, and column 9 is the real check. Don't prorate them to this project. The reviewer needs 7B to see that 7B minus column 8 equals column 9.

Why 7B can't be less than 7A

7B includes this project's pay. A 7B below 7A says the worker earned less for the whole week than for part of it, which can't be true. Either 7B is wrong or the worker wasn't paid what the project hours come to. CertifiedHours blocks filing when 7B is under 7A.

Worked example

A carpenter on a determination of $42.15 basic plus $18.40 fringe, with the fringe paid in cash. Same employer all week:

Monday and Tuesday: 16 hours on a private remodel at $30.00 an hour.
Wednesday through Friday: 24 hours on the federal project.
Saturday: 4 more hours on the federal project. These are hours 41 to 44 of the week.

The WH-347 for the federal project shows 24 straight time hours and 4 overtime hours in column 4, 28 hours in column 5, $42.15 and $63.225 in 6A, and $515.20 in 6C (28 × $18.40).

Column	Figure	How it's built
7A, this project	$1,779.70	24 × $42.15 + 4 × $63.225 + 28 × $18.40
Private job	$480.00	16 × $30.00
7B, all work	$2,259.70	$1,779.70 + $480.00
8, FICA	$172.87	6.2% and 1.45% of $2,259.70, each rounded
8, withholding	$210.00	from the paystub (example figure)
8, total	$382.87
9, net	$1,876.83	$2,259.70 − $382.87

FICA and net are figured on $2,259.70. If the office had left 7B at $1,779.70, column 9 would not match the check the worker cashed.

To fill one in, the free fillable WH-347 has a "Gross from all work (7B)" field for each worker and does the 7A arithmetic for you.

Two classifications on the same project

A worker who did 2 trades on this project gets 2 rows with the same entry number. Each row carries its own hours, rates and 7A. 7B, the deductions and net belong to the worker, so they go once, on the first row, and the second row leaves them blank. 7B then has to be at least the 2 rows' 7A added together, plus any other work. How the two rows work.

Overtime when the week is split across jobs

The FLSA and CWHSSA count the 40 hours differently.

The Fair Labor Standards Act counts every hour the worker put in for you that week, on any job. A worker with 2 rates in a week has a regular rate that is the weighted average: the week's earnings at the straight time rates, "divided by the total number of hours worked at all jobs" (29 CFR 778.115). If the worker agreed in advance, overtime can instead be paid at 1.5 times the rate of the job worked during the overtime hours (29 CFR 778.419).

The Contract Work Hours and Safety Standards Act, which applies to contracts over $100,000, counts only hours on covered contracts. The Department's handbook says to "exclude all commercial, non-government work," and to combine hours on 2 or more covered contracts for the same contractor.

In the example, the federal project has 28 hours, so CWHSSA alone would require no overtime. The FLSA does: 44 hours for the same employer. Paying the 4 Saturday hours at 1.5 × $42.15 = $63.225 covers it. Fringe is left out of the regular rate under 29 CFR 5.32, so the weighted average is (16 × $30.00 + 28 × $42.15) ÷ 44 = $37.73, and the FLSA premium owed on 4 hours is $75.46. The premium paid is $84.30.

Reverse the week and the paperwork changes. If the worker spent 32 hours Monday to Thursday on the federal project and 12 hours Friday and Saturday on the private job, hours 41 to 44 fall on the private job. The WH-347 shows 32 straight time hours and no overtime, and the overtime pay for the private hours goes into 7B, not 7A.

Either way, column 4 holds only this project's hours. Hours on other work show up on the form only through 7B. Keep the daily time records for every job, because the order the hours were worked decides which job carries the overtime. The overtime calculator takes hours already worked on other jobs and splits the week at 40, and the overtime guide covers the rate rules.

Before you sign

7B is at least the sum of 7A across the worker's rows.
7B equals the gross on the paystub for the week.
Column 8 matches the paystub's deductions, and 7B minus column 8 equals column 9.
Hours on other jobs are in your records for the week, even though they don't print in column 4.

Questions people ask

What goes in 7B if my worker only worked on this job?: The same figure as 7A. 7B only differs when part of the week's pay came from other work.
Do I prorate taxes to the federal job?: No. Column 8 is the actual deductions from the worker's whole paycheck, taken from 7B, and column 9 is the actual net paid for the week.
Do hours on a private job count toward overtime on the Davis-Bacon job?: For the FLSA, yes: overtime is owed after 40 hours of work for you in the week, on any job. The Contract Work Hours and Safety Standards Act counts only hours on covered contracts, combined across them.

Sources

The math in this guide runs on every line in CertifiedHours.

Type the hours; the overtime split, fringe handling, and wage-determination checks happen as you type, and the WH-347 prints itself. Free for one payroll a month.

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This guide explains the rules as written and is not legal advice. Your contract, the wage determination, and any state law control when they differ.