Free Davis-Bacon Calculator + WH-347 Fringe CSV
Prevailing Wage & Certified Payroll WH-347 Fringe Benefit Calculator
When non-union contractors pay Davis-Bacon or state prevailing-wage fringe obligations as cash wages on the paycheck, those cash fringe dollars are generally subject to employer FICA (7.65% below the Social Security wage cap), FUTA/SUTA, and trade workers' comp (subject to state rating rules). Select your trade classification, field crew size, and required hourly fringe rate below (modeled at 1,600 prevailing-wage hours per tech per year before plan administration fees) to model your gross burden difference and download our WH-347 allocation workpaper.
How much extra employer payroll burden is modeled when paying prevailing-wage fringe in cash?
When a contractor pays required Davis-Bacon or state prevailing-wage fringe benefits as cash wages instead of funding a qualified bona fide benefit plan, those cash fringe dollars are generally subject to employer FICA (7.65% below the Social Security wage cap), FUTA/SUTA, and Workers Comp premiums (depending on state rating rules), before considering plan administration fees.
1. Annual fringe obligation (1,600 PW hrs/tech)
$288,000/yr
10 techs x 1,600 prevailing-wage hrs/yr x $18/hr fringe requirement.
2. Hypothetical gross employer burden difference
$39,312/yr
Models $288,000 x 13.65% before statutory wage caps or third-party plan administration fees.
3. Gross hourly employer burden difference
$2.46/hr
Lower gross employer burden per prevailing-wage hour while satisfying the full package requirement (shifts cash fringe into plan benefits).
3 certified payroll & WH-347 compliance controls for Electrical (Inside Wireman / Low Voltage):
WH-347 Control 01
Annualize employer health and non-exempt benefit contributions across total hours worked across public and private jobs (for example, 2,080 annual hours for a full-time tech unless a plan qualifies for an approved DOL exception), never dividing annual plan cost by public-works hours alone.
WH-347 Control 02
Map base prevailing wages to Account 5100 (Direct Field Labor) and bona fide fringe contributions + workers comp by class code to Account 5150 per job.
WH-347 Control 03
Separate unbilled travel, shop staging, and training hours into Account 6150 so certified payroll job-cost reports tie 1:1 to your payroll register.
Free WH-347 Fringe & Billable Rate Workpapers
Download our certified payroll fringe credit calculator and role-by-role labor burden spreadsheet.
Direct 15-Minute Phone Call + Optional $300 Flat-Fee QuickBooks Fix Sprint (100% Credited)
Want us to verify your WH-347 fringe math and Miter/QuickBooks job-cost mapping?
Start with a free 15-minute phone call with our CPA, IRS Enrolled Agent, and CFO team. If you want us to run our 18-check Day-1 Outlier Scan, configure Accounts 1150/1160/1170, and fix a broken QBO/subledger rule or reconcile 1 benchmark month within 48 hours, you can kick off our $300 Flat-Fee QuickBooks Fix Sprint (100% credited if you continue with monthly service or catch-up).
15-min phone call · $300 Sprint is 100% credited
Trade Compensation & Burden Benchmarks
Private-market vs. prevailing-wage loaded hourly cost by trade
| Trade Classification (Calculator Scenario) | Illustrative Private Base Wage | Illustrative Prevailing Base + Fringe | Modeled Gross Burden Difference / Hr |
|---|---|---|---|
| Commercial HVAC & Sheet Metal (15.75% burden) | $32 - $46 / hr | $54 base + $22 fringe ($76 / hr) | $3.47 / hr ($22 x 15.75%) |
| Electrical / Inside Wireman (13.65% burden) | $34 - $48 / hr | $58 base + $24 fringe ($82 / hr) | $3.28 / hr ($24 x 13.65%) |
| Plumbing, Pipefitting & Fire Sprinkler (15.25% burden) | $31 - $45 / hr | $52 base + $21 fringe ($73 / hr) | $3.20 / hr ($21 x 15.25%) |
| Heavy Civil, Concrete & General Construction (18.05% burden) | $28 - $42 / hr | $48 base + $26 fringe ($74 / hr) | $4.69 / hr ($26 x 18.05%) |
Note: Modeled gross burden rates combine an illustrative 8.85% employer payroll tax rate (7.65% FICA below the Social Security wage cap + 1.20% FUTA/SUTA) with each trade's illustrative Workers Comp rate before plan administration fees. Use the calculator's booking button above to schedule your 15-minute Payroll Burden Audit.
Prevailing wage, WH-347 & certified payroll FAQ
Under the Davis-Bacon and Related Acts (29 CFR Part 5), a prevailing wage determination includes two components: a basic hourly wage rate and a required hourly fringe benefit rate. Contractors can satisfy the fringe obligation by paying it in cash on the employee's paycheck, by contributing to bona fide benefit plans (401(k) profit sharing, health insurance, apprenticeship training, supplemental unemployment plans), or by combining both. When you pay the fringe in cash as W-2 wages, that cash fringe is generally subject to employer FICA (7.65% below the Social Security wage cap), FUTA/SUTA, and workers' compensation premiums (depending on state rating rules). Funding a bona fide fringe plan removes qualified fringe contributions from gross payroll tax and workers' comp bases, modeling a 13.65% to 18.05% gross employer burden difference in our trade scenarios before third-party plan administration fees.
Under U.S. Department of Labor annualization rules, if an employer pays $7,200 per year in health insurance premiums for a technician who works both prevailing-wage public jobs and private commercial/residential jobs, you must divide the $7,200 annual contribution by total hours worked across ALL jobs (for example, $7,200 / 2,080 total annual hours = $3.46/hour credit for a full-time technician, unless the plan qualifies for an approved DOL exception), rather than dividing by public-works hours alone.
In QuickBooks Online, base prevailing wages and cash fringes paid to field crews must map to Account 5100 (Direct Field Labor) tagged to the exact Customer:Job and Service Item, while bona fide fringe contributions, employer payroll taxes, and workers' comp by class code map to Account 5150 (Field Payroll Taxes & Fringe Burden). Non-billable drive and shop hours must be separated into Account 6150 so public-works bid estimates reflect true loaded field cost.
Across our BLS OEWS and Davis-Bacon benchmark tables, median private-market base wages for licensed electricians, plumbers, and commercial HVAC technicians generally run $28 to $44 per hour ($58,000 to $92,000 annually before overtime), whereas federal and state prevailing wage determinations in major metros frequently require $48 to $75+ per hour in base rate plus $15 to $32 per hour in required fringe benefits.
Operating review
Questions before trusting a margin report
The margin, cash, and operating questions we check first when reviewing your numbers.
Does the job margin include the labor you actually incurred?
Entered hourly rates and payroll cost can use different periods and burden definitions.
Are supplier returns and later bills in the same job population?
A dashboard can describe costs available today without including every adjustment relevant to the requested cutoff.
Which overhead belongs in the decision?
A direct-cost margin and a fully loaded profitability view answer different management questions.
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Stop overpaying payroll taxes on prevailing-wage work
Book a free 15-minute phone call. We will review your WH-347 fringe structure, workers' comp class-code allocation, and QuickBooks job-cost bridge.
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