29 CFR §§ 5.25–5.31 · WH-347 Cols 6A–7A

How to Calculate Form WH-347 Columns 6A, 6B, 6C & 7A Without Rejection

1 fringe error triggers more Oct 2026 Form WH-347 kickbacks than any other mistake. Bookkeepers either mix cash fringes into Column 6A, or type $/hr rates into Columns 6B and 6C where the DOL requires weekly $ totals.

Use the 4 formulas below so your Prime GC clears your $25,000–$150,000+ monthly draw on the 1st review.

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1. Your 4 Exact Column Formulas

Column 6A: Base Cash Rate ($/hr). Enter your cash base rate for ST (top) and OT (bottom). Put $0.00 of cash-in-lieu fringes in Column 6A.
Column 6B: Plan Fringe Credit (Weekly $ Total). Multiply Total Hours (ST + OT) × Page 2 Hourly Plan Credit under 29 CFR § 5.28.
Column 6C: Cash Paid in Lieu of Fringes (Weekly $ Total). Multiply Total Hours (ST + OT) × Your Hourly Cash-in-Lieu Rate paid in wages.
Column 7A: Project Gross Earned (Weekly $ Total). Add (ST Hrs × 6A ST) + (OT Hrs × 6A OT) + Col 6C. Leave Col 6B out of Col 7A taxable wages.

2. Worked 40-Hour Subcontractor Example

General Laborer (40 ST Hours, 0 OT Hours):
Your SAM.gov WD requires $22.40/hr base + $7.60/hr fringe ($30.00/hr total). You fund $4.00/hr in medical insurance and pay $3.60/hr cash:
• Your Col 6A (ST): 22.40 ($/hr)
• Your Col 6B (Plan $): 40 hrs × $4.00 = $160.00 (ties to $4.00/hr on Page 2)
• Your Col 6C (Cash $): 40 hrs × $3.60 = $144.00
• Your Col 7A (Proj Gross): (40 × $22.40) + $144.00 = $1,040.00

3. The Page 2 "100% Cash-in-Lieu" Box 5 Rule

Paying 100% of fringes in cash (Col 6B = $0.00 and Col 6C > $0.00)? Check Box 5 on Page 2, and leave the 6-Plan × 8-Worker table blank. Fill that matrix only when Col 6B exceeds $0.00.

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