How to file certified payroll in Tennessee (WH-347)

A narrow state law — highway work only

Unlike states with broad public-works coverage, Tennessee’s Prevailing Wage Act reaches only state highway construction. General building construction is not covered by the state law, so most Tennessee certified-payroll obligations come from federal funding rather than the state statute. Knowing which trigger applies to your project tells you which prevailing wage determination governs the work.

Federal Davis-Bacon on the WH-347

When a Tennessee project is federally funded, Davis-Bacon applies and you report weekly on the federal WH-347 with its Statement of Compliance. The same WH-347 format is accepted where the state highway law applies, so one report shape covers both paths. PayrollPenguin reshapes your weekly hours and fringe into the WH-347 cells — it reformats your numbers; it never invents a wage.

TDOT federal-aid highway projects

Tennessee DOT (TDOT) federal-aid highway projects may route certified payroll through AASHTOWare Project Payroll rather than a simple form upload — check the requirement per project, since it varies by contract. PayrollPenguin starts from your file-ready WH-347 data so you are not re-keying payroll if a project asks for a structured submission.

How to file Tennessee certified payroll

1. Import your payroll run. Upload your ADP, Gusto, QuickBooks, Paychex, or CSV payroll for the pay period.
2. Pick the Tennessee project. Select the project and confirm whether it is federally funded (Davis-Bacon) or covered state highway work.
3. Resolve flagged anomalies. PayrollPenguin flags missing fringe, classification gaps, or rates below the wage determination before you can certify.
4. Certify and export the WH-347. Sign the Statement of Compliance, then download the file-ready WH-347 to submit.

Frequently asked questions

Does Tennessee have a state prevailing-wage law?

Yes, but only for state highway construction — the Tennessee Prevailing Wage Act does not cover general building construction. Where it applies, the federal WH-347 format is accepted; otherwise certified payroll is triggered by federal Davis-Bacon funding, also via the WH-347.

Do TDOT highway projects need a special submission?

Sometimes. TDOT federal-aid highway projects may route certified payroll through AASHTOWare Project Payroll, so check the requirement per project. PayrollPenguin starts from your WH-347 data so you are not re-keying payroll if a structured submission is required.

Is PayrollPenguin a compliance guarantee?

No. PayrollPenguin is a reporting and formatting tool — it formats your payroll into a file-ready WH-347 and flags anomalies. You certify and the awarding agency / DOL reviews.