The Department of Labor has released a new version of Form WH-347 for certified payroll reporting, with an expiration date of January 31, 2028, but asking that it is implemented as soon as possible. This update introduces significant changes focused on providing greater transparency around fringe benefits and apprenticeship documentation.
Key Changes to the Form
The new form helped clarify a few of the field requirements and instructions for filling out the form. There no longer is a WH-348, it has all been consolidated onto one page rather than two.
The form adds a few new fields, including areas to identify workers as either a Journeyworker or Registered Apprentices. Remember that Registered Apprentices have to be currently under an approved apprenticeship program by either the State Apprenticeship Agency or the DOL.
The updated WH-347 form also includes new requirements for detailed fringe benefit reporting, including:
- The total fringe benefit credit, broken down in detail
- Cash payments in lieu of fringe benefits
What This Means For Contractors
While the Department of Labor recommends transitioning to the new form and some project administrators may require it earlier, the DOL have confirmed that the previous version (expiring 9/30/2026) is still valid for use. This allows contractors time to adapt their reporting processes to meet the new requirements.
Frequently Asked Questions About the New WH-347
When do I need to start using the new form?
While the Department of Labor recommends transitioning to the new form now, the previous version (expiring 9/30/2026) remains valid for use. This allows time for contractors to update their processes while maintaining compliance.
Can I still use the old WH-347 form?
Yes, the Department of Labor has confirmed that the previous version with an expiration date of 9/30/2026 is still valid for certified payroll reporting. However, Prime Contractors and Project Managers may require you to start using the new format sooner.
What are the major differences in fringe benefit reporting?
The new form requires more detailed documentation of fringe benefits, including details like specific hourly rates, and payment methods.
Do I document apprentices on the new form?
Apprentices must now be clearly identified as registered apprentices, while Journeyworkers also have to be marked as such.
Will Points North's Certified Payroll Reporting software support the new form?
Yes, we are actively updating our Certified Payroll Reporting software to accommodate all new requirements.
What if my project administrator requires the new form immediately?
Contact our support team for guidance. We can help you understand your options and ensure you maintain compliance during the transition period.
Does this change affect state-specific certified payroll forms?
No, this specific update only affects the federal WH-347 form.
Looking Ahead
As compliance experts, we know that these changes have big impacts on our clients' compliance requirements and workflows. We make it our focus to make sure our Certified Payroll Reporting software stays as up-to-date as possible to accommodate things like these new form requirements. Our teams put in the compliance work so that your teams don't have to.
Contact us to learn more about how our software can help streamline your certified payroll reporting process.
