If you work on federally funded construction, federal tax credit, or federal loan projects, you’ve probably heard these terms used and not really known if they’re the same or different:

• DBRA
• Davis-Bacon
• Prevailing Wage
• Certified Payroll
• WH-347
• New WH-347

Contractors, subs, payroll administrators, and even public agencies mix these up constantly—and that confusion leads to missed requirements, rejected certified payrolls, and sometimes back-wage findings.

This guide breaks each term down (in normal language) and shows how they fit together so you can stay compliant without the headache.

The Simple Hierarchy: How These Terms Connect

Think of the compliance ecosystem like this:

DBRA → Davis-Bacon → Prevailing Wage Requirements → Certified Payroll → WH-347 Form

• DBRA (Davis-Bacon and Related Acts) = the umbrella laws
• Davis-Bacon = the core act
• Prevailing wage = the wage + fringe rates you must pay
• Certified payroll = the weekly reporting proving that you complied
• WH-347 = one optional form you can use for that reporting

Once you see this structure, hopefully everything gets clearer.

DBRA (Davis-Bacon and Related Acts)

The umbrella laws that create the requirements

The Davis-Bacon and Related Acts (DBRA) are a group of federal laws requiring contractors and subcontractors on federally funded or federally assisted construction projects to pay prevailing wages to workers.

DBRA is broader than just federal construction. It includes dozens of “related acts” connected to agencies like:

• HUD
• DOT
• DOE
• EPA
• USDA

If your project uses federal funds—even partially—DBRA likely applies.

Why People Confuse It

DBRA is the legal framework, but many project documents simply say “Davis-Bacon.” That’s technically incorrect, but common.

The Davis-Bacon Act

The core law inside DBRA

The Davis-Bacon Act (DBA) is the main statute requiring payment of prevailing wages on federal construction projects over $2,000.

How It’s Different From DBRA

• DBA covers federal construction only.
• DBRA includes Davis-Bacon plus all the other acts that apply Davis-Bacon rules to federally assisted projects.

In short: DBRA is the umbrella; Davis-Bacon is the anchor.

Prevailing Wage

The wage + fringe rate you must pay workers

Prevailing wage isn’t a law—it’s the required wage standard set by the U.S. Department of Labor.

A prevailing wage rate is based on three things:

1. Trade/classification (Electrician, Laborer, Operator, etc.)
2. County where the work is performed
3. The official wage determination issued by the Department of Labor

A prevailing wage is always two parts:

• Base hourly rate
• Fringe rate (cash or bona fide fringe benefits)

Why This Gets Confused

People often refer to the entire Davis-Bacon compliance process as “prevailing wage,” but it’s only the rate, not the reporting or the certification.

Certified Payroll

The weekly proof of compliance

Certified payroll is the weekly reporting contractors and subcontractors must submit to show they paid workers correctly.

Every certified payroll report includes:

• Worker and classification details
• Hours worked (regular, OT, weekend)
• Base rate + fringe allocation
• Gross pay
• Deductions
• A signed Statement of Compliance

Why People Confuse It

Many assume “certified payroll” = “WH-347,” but the WH-347 is just one version of a certified payroll report. Different agencies, including at the state and local levels, often have their own formats or require electronic submission portals.

The WH-347 Form

DOL’s optional certified payroll form

The WH-347 is a standardized Department of Labor form contractors can use to submit certified payroll. It includes the Statement of Compliance and all required reporting fields.

Important

The WH-347 is optional unless a contracting agency specifically mandates it.

Many primes and subs still prefer it because it’s simple and universally recognized.

Why Using the WH-347 Can Be a Benefit Compared to Other Certified Payroll Formats

Even though certified payroll can be submitted in multiple formats, the WH-347 offers several practical advantages—especially for subcontractors and smaller contractors.

1. Auditors Immediately Recognize It

Because the WH-347 is a DOL-issued format:

• Auditors know exactly where to find data
• Reviewers don’t need explanations
• There’s less back-and-forth during reviews

It reduces friction during audits and closeout.

2. It Eliminates Guesswork

The WH-347 guides you through:

• Workers
• Classifications
• Hours
• Rates
• Fringes
• Deductions
• Compliance signature

There’s no reinventing the wheel each week.

3. It Works on Most Projects Without Proprietary Portals

If the agency does not require LCPTracker, eCMS, B2GNow, or a custom spreadsheet, WH-347s are almost always acceptable.

Consistency matters—especially for subs working on multiple small federal projects each year.

4. It Reduces the Risk of Missing Required Fields

Custom contractor or agency forms vary widely. WH-347s do not.

Using a WH-347 ensures you don’t miss critical fields like:

• Fringe allocation
• Classification adjustments
• Total hourly compensation breakdown
• Statement of Compliance wording

5. Subcontractor-Friendly

Subs often don’t have a dedicated compliance officer. WH-347s:

• Are simple
• Are repeatable
• Require minimal software or training

For many teams, that simplicity is the difference between compliance and chaos.

6. Faster Prime Contractor Review

Primes reviewing dozens of subcontractors prefer standardized WH-347s because:

• Errors stand out immediately
• Roll-up reporting is easier
• Review cycles shorten

When everyone follows the same structure, fewer payrolls bounce back.

7. Clean Archiving for Closeout

WH-347s produce predictable, high-quality documentation that:

• Stores cleanly
• Exports easily
• Helps for multi-year or multi-agency audits

This saves hours during closeout and post-award reviews.

Bottom Line

WH-347s keep compliance simple, predictable, and audit-friendly. They remain the most contractor-friendly certified payroll format available.

The New WH-347 (2024–2025 Update)

Updated to reflect the 2023 Davis-Bacon Final Rule

The Department of Labor recently updated the WH-347 to align with modern Davis-Bacon regulations.

What Changed

• New fringe reporting structure
• Updated Statement of Compliance language
• Clarified classification and hours categories

What Stayed the Same

• Still optional
• Still recognized widely
• Still designed for weekly reporting

Many contractors are unaware the form changed, which is why tools like InSight IQ help ensure you’re using the correct version.

Quick Comparison Table

How InSight IQ Helps Contractors Do This Without the Stress

Most smaller contractors don’t need a bloated enterprise platform—they need something simple and accurate. That’s why we created InSight IQ, a streamlined system designed specifically for prevailing wage compliance.

With InSight IQ, you can:

• Automatically interpret wage determinations
• Track multiple classifications correctly
• Generate compliant WH-347s and agency-specific forms
• Catch errors before they reach the prime or agency
• Maintain a clean audit trail
• Reduce risk of back-wages and penalties
• InSight IQ aids in tracking apprentices on the job for the new WH-347

Whether you submit WH-347s or use an agency portal, InSight IQ makes certified payroll easier, faster, and more accurate.

Conclusion

These terms get mixed up constantly, and for good reason—they’re all connected. But once you understand the hierarchy, Davis-Bacon compliance becomes much more manageable.

• DBRA and Davis-Bacon create the rules
• Prevailing wages set the rates
• Certified payroll proves compliance
• The WH-347 is just one (very helpful) way to report it

If you want help navigating these requirements—or want to streamline certified payroll reporting—view our instant demo of InSight IQ.

FREQUENTLY ASKED QUESTIONS ABOUT PREVAILING WAGE, DBRA, DAVIS-BACON, WH-347 AND CERTIFIED PAYROLL

There are a many new federal programs that provide funding or economic incentives like tax credits, grants and loans to organizations in many different industries that are vital to our economy and infrastructure.

According to the U.S Department of Labor, prevailing wage is defined as the average wage paid to similarly employed workers in a specific occupation in the geographic area of intended employment.  While this may be a new concept for you, it doesn’t have to be difficult to address and there are tools that can help you manage this easily and effectively.

In this month’s InSight Minute we’re going to discuss some of the many different types of programs that may be receiving this increased investment, and how to more easily manage prevailing wage, and other workforce requirements like tracking of apprentices.

As you review the various programs that may affect you, know that no matter which industry you may be in, you can reach out to SkillSmart.

Following are some of the programs and industries that may require tracking of prevailing wage and apprentices.

The CHIPS and Science Act invests $280 billion to bolster US semiconductor capacity, catalyze R&D, and create regional high-tech hubs and a bigger, more inclusive STEM workforce. In an effort to increase the amount of semi-conductors manufactured in the US to support these activites, the federal government made a significant investment in the form of grants, loans, and loan guarantees support various organizations in this important sector.  Following are some of the impacted industries.

• Semiconductor manufacturing – Includes subsidies for building new fabrication plants and expanding domestic production capacity.
• Telecommunications – Funding to support 5G deployment and bolster supply chains.
• Automotive – Investments in electrification and autonomous vehicles which rely on advanced semiconductors.
• Defense – Research grants for developing specialized chips to meet national security needs.
• Technology – Broad support for advancing semiconductor-enabled technologies like AI and quantum computing.

The Broadband Equity, Access, and Deployment (BEAD) Program, provides $42.45 billion to expand high-speed internet access by funding planning, infrastructure deployment and adoption programs throughout the U.S.

The Bipartisan Infrastructure Law supports a number of policies and programs that generally include eight broad areas—clean energy projects and infrastructure; manufacturing and industrial transformation; water; buildings and schools; fairness for workers and communities; community resilience; transportation; and methane and natural gas distribution.

It includes $550 billion in new federal infrastructure funding over five years to repair, rebuild, and modernize America’s bridges, transit systems, water infrastructure, and more. While more than half of the bill’s funding is for transportation infrastructure—including surface transportation, airports, zero-emissions school buses, electric vehicle (EV) charging, ports, public transit, railways, and more—it also provides significant funding for broadband, the power grid, water infrastructure, resilience, and legacy pollution.

The Inflation Reduction Act (IRA) is an approximately $740 billion package, with nearly $400 billion earmarked for energy and climate projects, and makes several clean energy tax incentives available to organizations that satisfy certain prevailing wage and apprenticeship requirements.

• Clean Energy;
• Clean Technology Manufacturing;
• Industrial Transformation;
• EV Deployment, Manufacturing, and Supply Chain;
• Transmission;
• Buildings;
• Energy Transition for Workers and Communities; and
• Resilient and Healthy Communities.

In general, an organization that meets the prevailing wage and apprenticeship requirements will multiply the base amount of the tax incentive (credit or deduction) by five. Increased credit and deduction amounts are available for taxpayers satisfying prevailing wage and apprenticeship requirements under the following sections of the Internal Revenue Code (Code):

• Section 30C alternative fuel vehicle refueling property credit
• Section 45 renewable electricity production credit
• Section 45Q credit for carbon oxide sequestration
• Section 45V credit for production of clean hydrogen
• Section 45Y clean electricity production credit
• Section 45Z clean fuel production credit
• Section 48 energy credit
• Section 48C qualifying advanced energy project credit
• Section 48E clean electricity investment credit
• Section 179D energy efficient commercial buildings deduction

Increased credit amounts are available for taxpayers satisfying prevailing wage requirements under:

• Section 45L new energy efficient home credit (apprenticeship requirements do not apply)
• Section 45U zero-emission nuclear power production credit (apprenticeship requirements do not apply)