WH-347 Fringe Benefits: Columns 6B, 6C and the Page 2 Table

The January 2025 WH-347 separates two ways of meeting a fringe obligation: credit for payments to a bona fide plan, and cash paid instead.

Column 6B: fringe benefit credit

This is total hours worked times the worker's total hourly credit from the table on page 2. For example, 40 hours with a $7.50 health credit and a $4.50 pension credit is 40 × $12.00 = $480.00.

Column 6C: payment in lieu of fringe

This is total hours worked times the hourly cash paid in place of fringe benefits. For example, 40 hours at $5.00 is $200.00. Don't include this in the rate in column 6A.

The page 2 table

List each plan's name, type and number, and mark it funded or unfunded. Then enter the hourly credit for each worker under each plan, in the same order as page 1, with the worker's total in the last column.

• Unfunded plans require prior Labor Department approval under 29 CFR 5.28.
• If you have more than six plans, submit an addendum.
• If you pay fringe only in cash, check box 5 and leave this table blank.
• If you mix both, put plan amounts in the table and cash in column 6C.

Rules on crediting plan costs can be detailed, so check the instructions and your agency if you're unsure.