Oregon WH-38 form: what it is, which version to use, and why a WH-347 gets rejected
This page reads Oregon's payroll forms against the Bureau of Labor and Industries (BOLI) prevailing wage page, ORS 279C.845, the forms themselves, and chapter 19 of ODOT's Construction Manual (updated July 2, 2025).
Last reviewed against the sources it cites
The short answer
The WH-38 is the payroll and certified statement form from Oregon's Bureau of Labor and Industries (BOLI), submitted to the public agency, not to BOLI (ORS 279C.845). BOLI's handbook and prevailing wage page say a federal WH-347 does not satisfy its filing requirements, while its draft instructions say joint projects may use a revised WH-347 plus the WH-38F. Get your agency to confirm that pair in writing. The WH-38E applies where demographic reporting is required.
- Under ORS 279C.845(1) and (4), contractors file certified statements with the public agency, submitted once a month by the fifth business day of the following month.
- BOLI's June 5, 2026 handbook and its prevailing wage page (checked November 4, 2026) both say submitting the federal WH-347 on a project under Oregon's prevailing wage law does not satisfy BOLI's filing requirements, while BOLI's draft instructions (Rev. 8/24/26, file marked draft) say contractors on joint projects may use the updated WH-347 plus the WH-38F.
- On projects under both Oregon and federal law, BOLI's WH-38F, updated September 14, 2026, must be included with each revised (January 2025) WH-347.
- BOLI has posted a WH-38 marked Rev. 8/25/26, while an older Rev. 05/16 copy is still posted at BOLI's wh38.pdf address.
- A prime contractor that has not filed has 25 percent of its earnings held by the agency, and a prime holds 25 percent from a first-tier subcontractor that has not filed (ORS 279C.845(7) and (8)).
- The WH-38E adds gender, race or ethnicity, and veteran status for each worker, for contracts that require demographic reporting.
Why your WH-347 was rejected
BOLI's 2026 handbook (June 5, 2026 edition) says completing and submitting the federal WH-347 on a project subject to Oregon's prevailing wage law "does not satisfy BOLI's filing requirements." ODOT's construction manual requires the WH-38F as a supplement on federally funded projects and says US DOL forms do not meet BOLI compliance requirements (section 19-4).
BOLI's draft instructions for the WH-38 point the other way on joint projects. They say contractors on projects under both Oregon law and the federal Davis-Bacon Act may use the updated WH-347 and the WH-38F to comply with ORS 279C.845. Those instructions (WH-38A, Rev. 8/24/26) sit in a file BOLI names and marks as a draft. That makes three BOLI statements, not two. The handbook and BOLI's prevailing wage page (checked November 4, 2026) both carry the same unqualified WH-347 note, and neither mentions the WH-38F. The draft instructions say contractors may use the pair. The WH-38F, which carries no draft marking and is dated September 14, 2026, says its information must be included with each revised WH-347 to comply with ORS 279C.845. ODOT's manual requires the pair on US DOL projects (section 19-4). Off ODOT work, get your agency to confirm in writing that it accepts the pair before you rely on it.
BOLI cites OAR 839-025-0010 with ORS 279C.845 for the filing requirement. This page could not read the official rule text. A secondary copy of the rule dated 2025 names the WH-38 as the required form, lets a contractor use a similar form with all of its elements if the WH-38 certified statement is attached, and does not mention the WH-347 or the WH-38F. So the WH-347 plus WH-38F route rests on BOLI's forms and guidance, not on rule text this page could read.
We cannot see your rejection notice, so check these:
- Is a WH-38F attached? ODOT says a project that BOLI's law covers and that uses federal funds is subject to both laws (section 19-1), but section 19-2 says Davis-Bacon rates may not apply to federal-aid projects off the National Highway System. Ask the Resident Engineer whether the WH-38F is needed. Where both laws apply, the WH-38F says to include it with each revised WH-347, and the draft instructions above say contractors may use that pair.
- Is the certified statement signed? BOLI says an unsigned report does not satisfy the filing requirement (BOLI page).
- Is the job outside Davis-Bacon? Then Oregon wants the WH-38, the WH-38E, or your own form with the WH-38 statement attached, not a WH-347.
- Is it an ODOT job? Sections 19-3 and 19-4 say ODOT returns payrolls showing full Social Security numbers, wants one project per payroll, and wants a new signed statement with any correction.
Ask the agency in writing what was missing, then resubmit.
What the WH-38 is
ORS 279C.845(1) requires every contractor and subcontractor, or its surety, to file certified statements with the public agency, on a form the Labor Commissioner prescribes. The WH-38 is BOLI's form for that. The contractor's signer verifies by oath that it is true to their knowledge (subsection 2), and it must show each worker's name, address, classification, pay rate, hours and gross wages (subsection 3).
BOLI does not require its exact form. Your own payroll form works if it carries everything the WH-38 asks for and the WH-38 certified statement is completed and attached (BOLI page). ODOT's manual describes the signer as a company official or agent who pays or supervises payment of wages.
Which form applies
| Your project | What goes to the agency |
|---|---|
| Oregon law, no Davis-Bacon | WH-38, or your own form with the WH-38 certified statement attached |
| Oregon law, no Davis-Bacon, demographic reporting required | WH-38E. BOLI says you may use it; ODOT says to use it on state-funded projects |
| Oregon law and Davis-Bacon | Revised (January 2025) WH-347 with a WH-38F |
| ODOT contract awarded before January 7, 2025 | The special provisions may still call for the WH-347 with the WH-38; ODOT says the revised forms are optional |
Funding decides whether Davis-Bacon applies on top of Oregon law: a project under Oregon's prevailing wage law that uses federal funds requiring Davis-Bacon compliance is subject to both (BOLI handbook, ODOT section 19-1). Check your contract and ask your agency which applies to your job. See our Oregon certified payroll guide for which projects the law reaches.
Which WH-38 revision to use
As of November 4, 2026, BOLI has posted a WH-38 marked Rev. 8/25/26. An older Rev. 05/16 copy is still posted at BOLI's wh38.pdf address, and it differs. The forms table on BOLI's prevailing wage page was not readable as text, so this page cannot say which copy BOLI lists as current. Ask your agency which revision it wants.
- The 05/16 form says it is designed to meet Davis-Bacon and has a fourth, federal fringe statement. The 8/25/26 form has neither.
- The 05/16 form has an employee identification number in column 1. The 8/25/26 form does not, yet ODOT's manual lists one among the items each payroll must carry, so confirm with the Resident Engineer.
BOLI's instructions split the same way. The draft instructions (WH-38A, Rev. 8/24/26) say contractors on joint projects may use the WH-347 plus the WH-38F and do not mention an employee identification number. The older instructions at wh38a.pdf (Rev. 05/2020) are also still posted. They say the WH-38 is designed to meet the federal Davis-Bacon Act's requirements and that US DOL requires an employee identification number. This page takes its field labels from the newer form.
The WH-38, field by field
Labels come from the Rev. 8/25/26 form. Notes come from BOLI's draft instructions (WH-38A, Rev. 8/24/26), which BOLI's posted file marks as a draft. Most notes also appear in the older Rev. 05/2020 instructions. The one that appears only in the draft is marked below.
| Field | What the form asks, with instruction notes |
|---|---|
| Header | Prime or subcontractor, week number (optional), final payroll box, business name, phone, CCB number |
| Project | Name, number, type of work, address, location, county, pay period dates |
| Prime section | Agency name and phone, date specifications were first advertised for bid, contract amount |
| Subcontractor section | Subcontract amount, prime's name, phone and CCB number, date you began work |
| (1) | Employee name and address. Address goes on the first payroll, and again if it changes |
| (2) | Classification most descriptive of the work performed, group number, and for apprentices the percentage and supervising journey worker |
| (3) | Straight time and overtime hours each day, 5/8 or 4/10 schedule. Overtime is generally hours over eight a day, weekends and legal holidays |
| (4) to (6) | Total hours, hourly base rate plus zone pay (the draft instructions add premium pay), fringe paid as wages. Generally use the rates in effect when the project was first advertised |
| (7) | Two lines. Top: gross earned on this project for the week. Bottom: total gross for the pay period, which matters when the worker also earned wages on other projects or is paid less often than weekly |
| (8) and (9) | Both are for the pay period, not just this project's week. Column 8 is total deductions withheld. Column 9 is net wages paid: column 8 subtracted from the pay period gross on the bottom line of column 7 |
| (10) and (11) | Hourly fringe paid to each plan or fund, and its name. Any shortfall goes to the employee in column 6 |
Page two is the certified statement: the signer's name and title; wages paid in full, no rebates, no deductions beyond those ORS 652.610 permits; payrolls correct, rates that meet the wage determination, classifications that match the work, apprentices registered; signature and date.
WH-38E: the WH-38 with demographic columns
The WH-38E is a spreadsheet for contracts that require demographic reporting. It adds a column 2a under each worker for gender, race or ethnicity, and veteran status. Its footer reads WH-38 (Rev. 8/25/26).
The duty comes from ORS 279C.533, which covers public improvement contracts of state contracting agencies and of higher education bodies using state funds. BOLI's handbook says contractors must report each worker's race or ethnicity, gender and veteran status, and may use the WH-38E. The agency may enforce a missed report with the same 25 percent holdback as a missed certified statement (ORS 279C.533(5)(b)).
BOLI's own materials give different dollar thresholds. Its HB 2649 FAQ (revised July 2, 2025, stamped archived) lists affected contractors as primes over $3 million and subcontractors at $750,000 or more. The handbook says the outreach plan applies to every public improvement contract of a qualifying agency, regardless of amount, and ties the $750,000 line to subcontractors' own plans and apprentice hours. Your contract and agency decide whether demographic reporting applies to you, so ask before you assume it does not.
WH-38F: Oregon's supplement to a WH-347
The WH-38F is for projects under both Davis-Bacon and Oregon law. It says its information must be included with each revised (January 2025) WH-347 to comply with ORS 279C.845, and asks for:
- Business name, phone, CCB number, type of work, county and pay period. For a prime, the agency, bid advertisement date and contract amount. For a subcontractor, the subcontract amount, the prime's details and the date you began work.
- For each employee, the name (noting apprentices and the supervising journey worker), address, 5/8 or 4/10 schedule, and regular start and end times. Demographic boxes are for projects subject to ORS 279C.533, and ODOT says they can be left blank otherwise.
- A signed statement that the signer read the WH-38F and the WH-347 and took no deductions beyond those ORS 652.610 permits.
ODOT's manual says the revised WH-38F has been required on US DOL projects since January 2025. For federal-aid contract terms, see our FHWA-1273 guide.
BOLI's site also still serves older WH-38F files dated 2.19.25, 3.3.25 and 3.18.25 (checked November 4, 2026). This page describes the 9.14.26 copy. The apprentice and supervising journey worker note appears on that copy and not on the three older ones, so ask your agency which copy it wants.
When and where to submit it
Complete a statement for each week a worker is on the project and submit them once a month, by the fifth business day of the following month (ORS 279C.845(4)). BOLI allows more frequent submittals, and its draft instructions say to send the statement with each weekly payroll, so ask the agency which it wants. ODOT federal-aid work requires weekly payrolls to the Resident Engineer's office (section 19-4).
Statements go to the public agency, not BOLI. Where no agency awards a contract, they go to the agency funding, using or hosting the project (handbook). Agencies may run their own systems: Multnomah County says contractors must submit weekly certified payroll through eComply as of September 9, 2026. Keep statements three years after the contract is completed (ORS 279C.845(5)). Our state-by-state table shows how other states differ.
What a late, incomplete or false statement costs
- Late or missing. The agency holds 25 percent of a prime's earnings until it files, then pays within 14 days. A prime holds 25 percent of a first-tier subcontractor's earnings and must confirm the filing before release (ORS 279C.845(7) and (8)).
- Civil penalty. BOLI may assess up to $5,000 per violation (ORS 279C.865(1)), and its handbook lists failing to file certified payroll reports among them. The handbook adds that if a violation is ongoing, each day counts as a separate violation.
- False or incomplete information. BOLI's prevailing wage page says submitting false or incomplete information may be the basis for civil penalties and for placement on the list of persons ineligible for public works contracts.
- Intentional falsification. A contractor found to have falsified certified statements on purpose is barred from public works contracts for three years after BOLI publishes its name (ORS 279C.860(1)(e)).
- BOLI requests. After a claim or evidence of a violation, you must send a certified payroll copy when asked (ORS 279C.860(5)).
What we do
We prepare certified payroll for public works contractors. Tell us about your project.
Questions
Do I send the WH-38 to BOLI?
Do I need the WH-38E on every Oregon job?
I fabricate HVAC or plumbing systems in my own shop. Does this apply to me?
How long do I keep the statements?
Sources
Every figure on this page links to its source where it first appears. The full list, in order:
- prevailing wage page oregon.gov
- ORS 279C.845 oregonlegislature.gov
- chapter 19 of ODOT's Construction Manual oregon.gov
- handbook oregon.gov
- draft instructions oregon.gov
- WH-38F oregon.gov
- WH-38E oregon.gov
- Rev. 8/25/26 oregon.gov
- Rev. 05/16 copy oregon.gov
- OAR 839-025-0010 secure.sos.state.or.us
- wh38a.pdf oregon.gov
- HB 2649 FAQ oregon.gov
- 2.19.25 oregon.gov
- 3.3.25 oregon.gov
- 3.18.25 oregon.gov
- Multnomah County multco.us
- HB 2688 FAQ oregon.gov
- Oregon Laws 2025, chapter 612, sections 2 and 3 oregonlegislature.gov