Calculating Davis-Bacon wages and fringe benefits
For covered hours, Davis-Bacon prevailing wage rates generally have two components: a basic hourly wage (BHR) and required fringe benefits. Employers may satisfy eligible fringe obligations with bona fide benefit contributions, cash in lieu, or a combination. The calculation here assumes you have already determined the applicable classification, wage determination, eligible credit, and which hours are overtime.
Why overtime needs a separate calculation
For a simple covered-work example using a 1.5× overtime premium, the cash wage amount is 40 × basic hourly rate + overtime hours × 1.5 × basic hourly rate. Separately, eligible fringe obligations ordinarily apply to all covered hours, including overtime hours, but cash in lieu of fringe benefits is not automatically multiplied by 1.5. The treatment of any cash rate above the required basic wage is nuanced; this worksheet does not take excess-wage offsets against fringe obligations.
Worked example
Using a $27.00 basic wage, $14.00 required fringe, $6.00/hour eligible benefit credit, 40 straight-time hours and 5 overtime hours: base + overtime cash wages are $1,282.50; cash fringe is $360.00 (45 × $8); illustrative gross cash pay is $1,642.50. Employer-funded fringe credit is a further $270.00, subject to eligibility and verification.
Important official references
- U.S. DOL: WH-347 instructions and online form
- U.S. DOL: Fact Sheet 66E on fringe obligations
- Power of Interest: WH-347 Certified Payroll Guide
WH-347 reporting also requires worker details, daily hours, deductions, net pay, payroll number, and a signed Statement of Compliance. This estimator deliberately does not generate or certify a WH-347. Evaluate Certified Payroll Pro for Windows when you need repeatable employee/project records, spreadsheet importing, validation, and reporting.
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Published November 2026 · Calculations run in your browser; no information is sent to Power of Interest by these tools.