© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA WORKERS COMPENSATION
MANUAL
Of
RULES, CLASSIFICATIONS AND
RATING VALUES
FOR
WORKERS COMPENSATION AND
FOR EMPLOYERS LIABILITY
INSURANCE
Effective October 1, 2017
PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE DATE: OCTOBER 1, 2017 PREFACE
Page 1
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA COMPENSATION RATING BUREAU
Manual Information Page
OCTOBER 1, 2017 Manual
Preface
• Membership Updates
Section 1
• Revision to Section 1, Rule IX - Pennsylvania Construction Classification Premium Adjustment Program
Section 2
• Classification Changes to Code 942, 943 and 972
• Deletion of Home Healthcare Services in General Auditing & Classification Information
PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE DATE: OCTOBER 1, 2017 PREFACE
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PREFACE
A. In accordance with Section 654 of The Insurance Company Law of May 17, 1921, P.L. 682, as amended and the
Pennsylvania Workers’ Compensation Act of June 2, 1915, P. L. 736, as amended, the Insurance Commissioner has
approved this Manual of risk classes, underwriting rules, bureau rating values and rating plans, to become effective 12:01
a.m, October 1, 2017 with respect to all policies, the effective date of which is October 1, 2017 or thereafter, subject to the
following express conditions, for the State Workers’ Insurance Fund and for the insurance companies, corporations,
associations and exchanges enumerated in the attached list and for no other insurance company, corporation, association or
exchange.
B. Organization of Manual
This Manual has six sections:
Section 1 – Underwriting Rules
Section 2 – Rating Values and Classifications/General Auditing and Classification Information
Section 3 – Endorsements
Section 4 – Retrospective Rating Plans
Section 5 – Experience Rating Plan
Section 6 – Merit Rating Plan
C. Definitions
The following words are referenced in the Pennsylvania Workers’ Compensation Act of June 2, 1915, P. L. 682, as amended,
(Act) or have been used in this Manual with meanings intended to be consistent with the requirements of that Act. For
purposes of improving the understanding of the Manual, definitions of these words as used elsewhere in this Manual are set
forth below.
1. Bureau Data Card – Bureau Data Cards are issued by the Pennsylvania Compensation Rating Bureau. These data
cards provide the risk name, location, Bureau file number, authorized classification(s) and if applicable the risk’s
experience modification for a minimum of one year.
Risks approved for the Pennsylvania Construction Classification Premium Adjustment Program and any other
applicable credit programs will be shown on these data cards.
2. Bureau Loss Costs – Dollar amounts per unit of exposure attributable to the payment of losses under workers
compensation and employers liability coverages, filed by the Bureau based on the aggregate experience of all Bureau
members and approved by the Insurance Commissioner.
3. Bureau Rating Values – All parameters filed by the Bureau and approved by the Insurance Commissioner, and which
are used either mandatorily or by option of carriers for purposes of pricing workers compensation and employers liability
coverages. Such Bureau rating values include Bureau Loss Costs, experience rating plan values such as Expected
Loss Cost Factors, Credibility, Maximum Value of One Accident, and Credibility Weighted Maximum Value Charge,
retrospective rating plan values such as the Table of Expected Loss Ranges, Excess Loss Pure Premium Factors,
Retrospective Pure Premium Development Factors, and expense parameters applicable to U.S.L.&H.W. coverages
such as Premium Discounts, Expected Loss Ratio, Expense Ratios, Tax Multipliers and Loss Conversion Factors.
4. Carrier Rate – The amount per unit of exposure which an insurance carrier charges for workers compensation and
employers liability insurance.
5. Carrier Rating Values – All parameters used by carriers for purposes of pricing workers compensation and employers
liability insurance coverages. Such parameters may be either Bureau Rating Values adopted by a carrier for its own use
or values independently determined by a carrier.
6. Loss Cost – Dollar amounts per unit of exposure attributable to the payment of losses under workers compensation
and employers liability coverages. Loss Costs may be developed either by the Bureau based on the aggregate
experience of all Bureau members or may be established by individual carriers based on their own supporting
information.
7. Provision for Claim Payment – Historical aggregate losses projected through development to their ultimate value and
through trending to a future point in time, but excluding all loss adjustment or claim management expenses, other
operating expenses, assessments, taxes and profit or contingency allowances. In this Manual the term "Loss Cost" is
synonymous with Provision for Claim Payment.
8. Rating Value – A parameter or number used in pricing workers compensation or employers liability insurance
coverages. Rating Values may be established by the Bureau or by individual carriers. Where individual carriers have
established Rating Values different from those of the Bureau, the carrier's values supersede those of the Bureau for
purposes of that insurer's policies.
9. Rating Effective Date (RED) is the earliest date that a specific experience rating or merit rating adjustment is applied
to a policy.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE DATE: OCTOBER 1, 2017 PREFACE
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D. Pennsylvania Compensation Rating Bureau Membership List
ACADIA Insurance Company.
Accident Fund General Insurance Company.
Accident Fund Insurance Company of America.
Accident Fund National Insurance Company.
ACE American Insurance Company.
ACE Fire Underwriters Insurance Company.
ACE Property & Casualty Insurance Company.
ACIG Insurance Company.
ACUITY, A Mutual Insurance Company.
Advantage Workers Compensation Insurance Company.
AIG Assurance Company
AIG Property Casualty Company
AIU Insurance Company.
Alea North America Insurance Company.
Alliance National Insurance Company.
Allied Eastern Indemnity Company.
Allied Property and Casualty Insurance Company.
Allmerica Financial Alliance Insurance Company
Allmerica Financial Benefit Insurance Company.
Allstate Indemnity Company.
Allstate Insurance Company.
Allstate Northbrook Indemnity Company.
AMCO Insurance Company.
American Alternative Insurance Corporation.
American Automobile Insurance Company.
American Business & Personal Insurance Mutual, Inc.
American Casualty Company of Reading.
American Centennial Insurance Company.
American Compensation Insurance Company.
American Country Insurance Company.
American Economy Insurance Company.
American European Insurance Company.
American Family Home Insurance Company
American Fire and Casualty Company.
American Guarantee and Liability Insurance Company.
American Home Assurance Company.
American Insurance Company, The.
American Interstate Insurance Company.
American Manufacturers' Mutual Insurance Company.
American Mining Insurance Company.
American Modern Home Insurance Company
American Motorists Insurance Company.
American Select Insurance Company.
American States Insurance Company of Texas.
American States Insurance Company.
American Zurich Insurance Company.
AHC--- Insurance Company.
Amerisure Insurance Company.
Amerisure Mutual Insurance Company.
Amerisure Partners Insurance Company
Amguard Insurance Company.
AmTrust Insurance Company of Kansas, Inc.
Arch Insurance Company.
Arch Indemnity Insurance Company.
Argonaut Great Central Insurance Company.
Argonaut Insurance Company.
Argonaut-Midwest Insurance Company.
Ashmere Insurance Company.
Associated Indemnity Corporation.
Association Insurance Company.
---
Atlantic Specialty Insurance Company.
Atlantic States Insurance Company.
Automobile Insurance Company of Hartford, Connecticut.
Auto-Owners Insurance Company.
---
Bankers Standard Insurance Company.
Benchmark Insurance Company.
Berkley National Insurance Company.
Berkley Regional Insurance Company.
Berkshire Hathaway Direct Insurance Company.
Berkshire Hathaway Homestate Insurance Company.
BITCO General Insurance Corporation
BITCO National Insurance Company
Bloomington Compensation Insurance Company.
Brethren Mutual Insurance Company, The.
BrickStreet Mutual Insurance Company.
BrickStreet Mutual Insurance Co. – Himark Novation.
Brotherhood Mutual Insurance Company.
California Insurance Company.
Camden Fire Insurance Association, The.
Carolina Casualty Insurance Company.
Carolina Mutual Insurance Company.
CastlePoint National Insurance Company.
Century Indemnity Company.
Charter Oak Fire Insurance Company.
Cherokee Insurance Company.
Chubb Indemnity Insurance Company
Chubb National Insurance Company
Church Mutual Insurance Company.
Cincinnati Casualty Company.
Cincinnati Indemnity Company.
Cincinnati Insurance Company, The.
Citizens Insurance Company of America.
Clarendon National Insurance Company.
CM Regent Insurance Company.
Colony Specialty Insurance Company.
Commerce and Industry Insurance Company.
Companion Commercial Insurance Company.
Companion Property & Casualty Insurance Company.
Continental Casualty Company.
Continental Indemnity Company.
Continental Insurance Company, The.
Continental Western Insurance Company.
Crum & Forster Indemnity Company.
Cumberland Insurance Company, Inc.
Dakota Truck Underwriters
Depositors Insurance Company.
Discover Property & Casualty Insurance Company.
Donegal Mutual Insurance Company.
Eastern Advantage Assurance Company.
Eastern Alliance Insurance Company.
Eastguard Insurance Company.
Electric Insurance Company.
Emcasco Insurance Company.
EMC Property and Casualty Company
Employers Assurance Company.
Employers Compensation Insurance Company.
Employers Preferred Insurance Company.
Employers’ Fire Insurance Company.
Employers’ Insurance Company of Wausau.
Employers’ Mutual Casualty Company.
Erie Insurance Company of New York.
Erie Insurance Company.
Erie Insurance Exchange.
Erie Insurance Property & Casualty Company.
Everest Denali Insurance Company.
Everest National Insurance Company.
Everest Premier Insurance Company.
Everett Cash Mutual Insurance Company.
Excelsior Insurance Company.
Explorer Insurance Company.
Fairfield Insurance Company.
Farm Family Casualty Insurance Company.
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Farmers Insurance Exchange.
Farmington Casualty Company.
Farmland Mutual Insurance Company.
Federal Insurance Company.
Federated Mutual Insurance Company.
Federated Reserve Insurance Company.
Federated Rural Electric Insurance Exchange.
Federated Service Insurance Company.
Fidelity and Deposit Company of Maryland.
Fidelity and Guaranty Insurance Company.
Fidelity and Guaranty Insurance Underwriters, Inc.
Fireman's Fund Insurance Company.
Firemen's Insurance Company of Washington, D.C.
First Dakota Indemnity Company
First Liberty Insurance Corporation.
First National Insurance Company of America.
First Nonprofit Insurance Company.
FirstComp Insurance Company.
Firstline National Insurance Company.
Flagship City Insurance Company.
Florists’ Insurance Company.
Florists’ Mutual Insurance Company.
Foremost Insurance Company Grand Rapids, Michigan
Foremost Property and Casualty Insurance Company
Foremost Signature Insurance Company
Frank Winston Crum Insurance Company
Freedom Advantage Insurance Company
Freestone Insurance Company
Frontier Insurance Company.
General Casualty Company of Wisconsin.
General Casualty Insurance Company.
General Insurance Company of America.
Genesis Insurance Company.
Goodville Mutual Casualty Company.
Grange Mutual Casualty Company.
Granite State Insurance Company.
Graphic Arts Mutual Insurance Company.
Gray Insurance Company (The).
Great American Alliance Insurance Company.
Great American Assurance Company.
Great American Insurance Company.
Great American Insurance Company of New York.
Great American Spirit Insurance Company.
Great Divide Insurance Company.
Great Midwest Insurance Company.
Great Northern Insurance Company.
Great West Casualty Company.
Greater New York Mutual Insurance Company.
Greenwich Insurance Company.
Grinnell Mutual Reinsurance Company.
Guarantee Insurance Company.
GuideOne Mutual Insurance Company.
Hamilton Mutual Insurance Company
Hanover Insurance Company, The.
Hanover American Insurance Company
Harco National Insurance Company.
Harford Mutual Insurance Company.
Harleysville Insurance Company of New Jersey.
Harleysville Insurance Company.
Harleysville Preferred Insurance Company.
Harleysville Worcester Insurance Company.
Hartford Accident and Indemnity Company.
Hartford Casualty Insurance Company.
Hartford Fire Insurance Company.
Hartford Insurance Company of the Midwest.
Hartford Insurance Company of the Southeast.
Hartford Underwriters Insurance Company.
HDI Global Insurance Company.
Highlands Insurance Company.
---
Hiscox Insurance Company.
HM Casualty Insurance Company.
Housing and Redevelopment Insurance Exchange.
Illinois Insurance Company.
Illinois National Insurance Company.
Imperium Insurance Company.
Indemnity Insurance Company of North America.
Insurance Company of Greater New York.
Insurance Company of North America.
Insurance Company of the State of Pennsylvania, The.
Insurance Company of the West.
Intrepid Insurance Company.
Key Risk Insurance Company.
Kookmin Best Insurance Co., Ltd.
Lackawanna American Insurance Company.
Lackawanna Casualty Company.
Lackawanna National Insurance Company
.
Lancer Insurance Company.
Laundry Owners’ Mutual Liability Insurance Association.
Laurier Indemnity Company.
Le Mars Insurance Company
Lebanon Valley Insurance Company.
Liberty Insurance Corporation.
Liberty Mutual Fire Insurance Company.
Liberty Mutual Insurance Company.
Lion Insurance Company.
LM Insurance Corporation.
Lumbermen's Mutual Casualty Company.
Maine Employers' Mutual Insurance Company.
Manufacturers Alliance Insurance Company.
Markel Insurance Company.
---
Massachusetts Bay Insurance Company.
Medmarc Casualty Insurance Company.
MEMIC Casualty Company
MEMIC Indemnity Company.
Mercer Insurance Company.
Merchants Mutual Insurance Company.
Merchants Preferred Insurance Company.
Meridian Security Insurance Company.
Mid-Century Insurance Company.
Middlesex Insurance Company.
Midwest Employers Casualty Company.
---
Milford Casualty Insurance Company.
Mitsui Sumitomo Insurance Company of America.
Mitsui Sumitomo Insurance USA Inc.
Montgomery Mutual Insurance Company.
Motorists Commercial Mutual Insurance Company.
Motorists’ Mutual Insurance Company.
Mutual Benefit Insurance Company.
National American Insurance Company.
National Builders Insurance Company.
National Casualty Company.
National Fire Insurance Company of Hartford.
National Interstate Insurance Company.
National Liability and Fire Insurance Company
National Surety Corporation.
National Specialty Insurance Company.
National Union Fire Insurance Company of Pittsburgh, Pa.
Nationwide Agribusiness Insurance Company.
Nationwide Mutual Fire Insurance Company.
Nationwide Mutual Insurance Company.
Nationwide Property and Casualty Insurance Company.
Netherlands Insurance Company.
New Hampshire Insurance Company.
New Jersey Manufacturers' Insurance Company.
New York Marine and General Insurance Company.
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NGM Insurance Company.
---
Norguard Insurance Company.
North American Elite Insurance Company.
North American Specialty Insurance Company.
North Pointe Insurance Company.
North River Insurance Company, The.
NorthStone Insurance Company
Northern Assurance Company of America, The.
---
NOVA Casualty Company.
Oak River Insurance.
OBI America Insurance Company.
OBI National Insurance Company.
Ohio Casualty Insurance Company.
Ohio Security Insurance Company.
Old Dominion Insurance Company.
Old Republic General Insurance Corporation.
Old Republic Insurance Company.
OneBeacon America Insurance Company.
OneBeacon Insurance Company.
Oriska Insurance Company.
Owners Insurance Company.
Pacific Employers' Insurance Company.
Pacific Indemnity Company.
---
Patriot General Insurance Company.
Peerless Indemnity Insurance Company.
Peerless Insurance Company.
Peninsula Indemnity Company.
Peninsula Insurance Company (The).
Penn Millers Insurance Company.
Penn National Security Insurance Company.
Pennsylvania Insurance Company.
Pennsylvania Lumbermens Mutual Insurance Company.
Pennsylvania Manufacturers' Association Insurance
Company.
Pennsylvania Manufacturers Indemnity Company.
Pennsylvania National Mutual Casualty Insurance
Company.
Pharmacists Mutual Insurance Company.
Phoenix Insurance Company, The.
PinnaclePoint Insurance Company.
Plaza Insurance Company.
Praetorian Insurance Company.
Preferred Professional Insurance Company.
Princeton Insurance Company.
Property and Casualty Insurance Company of Hartford.
Protective Insurance Company.
Public Service Insurance Company.
QBE Insurance Corporation.
Red Rock Insurance Company
Redwood Fire and Casualty Insurance Company.
Regent Insurance Company.
Republic-Franklin Insurance Company.
Riverport Insurance Company.
RLI Insurance Company.
Rockwood Casualty Insurance Company.
Rural Trust Insurance Company.
SAFECO Insurance Company of America.
Safety First Insurance Company.
Safety National Casualty Corp.
Sagamore Insurance Company.
Samsung Fire & Marine Insurance Co., LTD US Branch.
---
SeaBright Insurance Company.
SECURA Insurance, A Mutual Company.
Security National Insurance Company.
Select Risk Insurance Company.
Selective Insurance Company of America.
Selective Insurance Company of New York.
Selective Insurance Company of South Carolina.
Selective Insurance Company of the Southeast.
Selective Way Insurance Company.
Seneca Insurance Company, Inc.
Sentinel Insurance Company, Ltd.
Sentry Casualty Company.
Sentry Insurance, A Mutual Company.
Sentry Select Insurance Company.
Somerset Casualty Insurance Company.
Sompo ---America Fire & Marine Insurance Company ---.
Sompo ---America Insurance Company ---.
Southern Insurance Company of Virginia.
Southern Insurance Company.
Southern States Insurance Exchange.
SPARTA Insurance Company.
St. Paul Fire and Marine Insurance Company.
St. Paul Guardian Insurance Company.
St. Paul Mercury Insurance Company.
St. Paul Protective Insurance Company.
Standard Fire Insurance Company, The.
Star Insurance Company.
StarNet Insurance Company.
StarStone National Insurance Company.
Starr Indemnity & Liability Company.
State Auto Property & Casualty Insurance Company.
State Automobile Mutual Insurance Company.
State Farm Fire and Casualty Company.
State National Insurance Company, Inc.
State Workers’ Insurance Fund.
Statesman Insurance Company.
Stonewood National Insurance Company
Stonington Insurance Company
Strathmore Insurance Company.
SummitPoint Insurance Company.
Synergy Comp Insurance Company.
T.H.E. Insurance Company.
Technology Insurance Company.
TNUS Insurance Company
Tokio Marine America Insurance Company
Tower Insurance Company of New York.
Tower National Insurance Company.
Trans Pacific Insurance Company.
Transguard Insurance Company of America, Inc.
Transportation Insurance Company.
Travelers Casualty and Surety Company of America.
Travelers Casualty and Surety Company.
Travelers Casualty Company of Connecticut.
Travelers Casualty Insurance Company of America.
Travelers Commercial Insurance Company.
Travelers Indemnity Company of America.
Travelers Indemnity Company of Connecticut, The.
Travelers Indemnity Company, The.
Travelers Property Casualty Company of America.
Tri-State Insurance Company of Minnesota
Triumphe Casualty Company
Truck Insurance Exchange.
Trumbull Insurance Company.
Trustgard Insurance Company.
Twin City Fire Insurance Company.
U.S. Specialty Insurance Company.
Ullico Casualty Company.
Union Insurance Company.
Union Insurance Company of Providence
United Farm Family Insurance Company.
United States Fidelity and Guaranty Company.
United States Fire Insurance Company.
United Wisconsin Insurance Company.
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Universal Underwriters' Insurance Company.
UPMC Health Benefits, Inc.
UPMC Work Alliance, Inc.
Utica Mutual Insurance Company.
Utica National Insurance Company of Ohio.
Valley Forge Insurance Company.
Vanliner Insurance Company.
Vigilant Insurance Company.
Wausau Business Insurance Company.
Wausau Underwriters' Insurance Company.
Wesco Insurance Company.
West American Insurance Company.
Westchester Fire Insurance Company.
Westfield Insurance Company.
Westfield National Insurance Company.
WestGUARD Insurance Company.
Westport Insurance Corporation.
Williamsburg National Insurance Company.
Work First Casualty Company.
XL Insurance America, Inc.
XL Specialty Insurance Company.
Zenith Insurance Company.
ZNAT Insurance Company.
Zurich American Insurance Company of Illinois.
Zurich American Insurance Company.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
TABLE OF CONTENTS
SECTION 1 – UNDERWRITING RULES
RULE I – GENERAL
A. Workers Compensation
B. Standard Policy
C. Endorsement Forms
D. Endorsement Forms Section
E. Application of Manual Rules
F. Effective Date
1. Manual
2. Changes
G. Policy Effective Date
1. Definition
2. Long Term Policies
H. Filing Requirements
1. Policy
2. Policy Writing Procedures
3. Endorsements
4. Standard Endorsement Filing Procedure
5. Binders
I. Policy Corrections
J. Medical Contracts
RULE II – EXPLANATION OF COVERAGES AND METHODS OF INSURING
A. Part One – Workers Compensation Insurance
1. Description of Coverage A
2. Pennsylvania Coverage
3. Longshore Coverage
4. Deductible Coverage
B. Coverage Requirements
C. Part Two – Employers Liability Insurance
1. Description of Coverage B
2. Employers Liability for Diseases
3. Admiralty Law or Federal Employers’ Liability Act
4. Employers Liability Insurance with Workers Compensation Insurance
5. Employers Liability Insurance without Workers Compensation Insurance
D. Voluntary Compensation Insurance
1. Description of Voluntary Compensation Insurance
2. How Provided
E. Part Three – Other States Insurance
1. Description of Other States Coverage
2. States where not Available
3. Restriction on Use
4. Premium
F. Deductible Coverage
G. Group Deductible or Retrospective Rating Plan Coverage
RULE III – POLICY PREPARATION – INSURED, POLICY PERIOD AND STATE OF OPERATIONS
A. Explanations of Terms
1. Employer/Entity
2. Insured
3. Majority Interest
4. Risk
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B. Name, Address and Other Work-Places of Insured
1. Combination of Legal Entities
2. Name of Insured
3. Pennsylvania Locations
C. Policy Period
1. Normal Policy Period
2. Policy for One Year
3. Policy Longer than One Year
4. Renewal Certificates/Agreements
5. Three Year Fixed Carrier Rating Value Policy Option
6. Annual Rating Endorsements
D. State Laws Designated in the Policy
1. Listing of Pennsylvania
2. Longshore Act
3. Additional States
RULE IV – CLASSIFICATIONS
A. General Explanation
1. Objective
B. Classifications
1. Basic Classifications
2. Standard Exception Classification
a. Clerical Office Employees
b. Salespersons, Collectors, or Messengers, Outside
3. General Inclusions
4. General Exclusions
C. Assignment of Classifications
D. Show the Classifications in Item 4 of the Information Page
RULE V – PREMIUM BASIS
A. Basis of Premium – Total Remuneration
B. Remuneration – Payroll
1. Definition
2. Inclusions
3. Exclusions
4. Payroll
5. Employee Savings Plans
C. Estimated Payrolls
1. Estimated Payrolls by Classification
2. Determination of Estimated Payrolls
3. Approval of Estimated Payrolls
D. Whole Dollars – Payrolls
E. Payroll Limitation
1. How Payroll Limitation Applies
2. Partial Week
F. Basis of Premium Additional Information
1 Employee Expense Reimbursements
2 Salary Reduction Plans
3 Strike Periods (Wages Paid)
4 Traveling Time Periods
5 Wages Paid for Idle Time
6 Religious Exclusions
7 Members of Religious Orders
8 Subcontractors
9 Outworkers/Homeworkers
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SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
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RULE VI – RATING VALUES AND PREMIUM DETERMINATION
A. Bureau Rating Values
1. Bureau Loss Cost
2. Disease or Radiation Loading
3. Premium Adjustment Factor
4. Experience Rating Factor
5. Terrorism
6. Catastrophe (other than Certified Acts of Terrorism)
7. Employer Assessment Pursuant to Act 57 of 1997
B. Carrier Rating Values
C. Premium
D. Whole Dollars - Premium
E. Premium Modification – Experience Rating Plan
F. Premium Determination for Federal and Maritime Insurance
G. Premium Algorithm
RULE VII – PREMIUM DISCOUNT
A. Premium Discount
B. Combination of Policies
1. Combination Permitted
2. Combination Procedure
C. Wrap-Up Construction Projects
RULE VIII – LIMITS OF LIABILITY
A. Workers Compensation and Employers Liability Policy
1. Part One – Workers Compensation
2. Part Two – Employers Liability
a. Standard Limits
b. Increased Limits
c. Accident Limit
d. Disease Limit
e. Show Limit on the Information Page
B. Voluntary Compensation Insurance
1. Standard Limits
2. Increased Limits
3. Premium Determination
4. Payroll Records
RULE IX – SPECIAL CONDITIONS OR OPERATIONS AFFECTING COVERAGE AND PREMIUM
A. Executive Officers
1. Definition
2. Law and Status
3. Executive Officer Exclusion Procedure
4. Executive Officers- Multiple Corporate Enterprises
5. Executive Officer Remuneration – Treatment of:
6. Premium Determination
7. Assignment of Payroll
8. Flight Duties
9. Professional Employer Organization (PEO) – Corporate Clients
B. Real Estate Sales Person/Broker Licensed Insurance Agent – Exception
C. Professional ---or Semi-Professional ---Athletic Teams – Class Codes 970 and 991
D. Sole Proprietors, Partnerships and Members of Limited Liability Companies
E. Subcontractors
1. Law on Contractors and Subcontractors
a. Coverage
b. Premium for Uninsured Subcontractors
c. Drivers, Chauffeurs and Helpers Under Contract
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SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
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F. Ex-Medical Coverage
G. Truckers - Interstate
H. Pennsylvania Construction Classification Premium Adjustment Program
I. Certified Safety Committee Credit Program
RULE X – CANCELLATION
A. Who May Cancel
B. Premium Determination – Cancellation by the Insurance Carrier
1. Carrier Rating Values and Payroll
2. Experience Rating
C. Premium Determination - Cancellation by the Insured when Retiring from Business
D. Premium Determination – Cancellation by the Insured, Except when Retiring from Business
1. Actual Payroll
2. Extended Payroll and Number of Days
3. Carrier Rate
4. Experience Rating
5. Short Rate Percentage
6. Example of Short Rate Cancellation
E. Short Rate Cancellation Tables for Term of One Year, Pro Rate Cancellation Tables – One Year
RULE XI – THREE YEAR FIXED RATE POLICY OPTION
RULE XII – U.S. LONGSHORE AND HARBOR WORKERS’ COMPENSATION ACT
A. General Explanation
B. Workers Compensation Insurance – Part One
C. Employers Liability Insurance – Part Two
D. Classifications and Rates
1. Classifications
2. Rates for Federal “F” Classifications
3. Rates for Non-Federal “Non-F” Classifications
E. Extensions of the U.S.L. & H.W. Act
1. Defense Bases Act
2. Civilian Employees of Nonappropriated Fund Instrumentalities Act
3. Premium Determination
4. Outer Continental Shelf Lands Act
F. Pennsylvania Workers Compensation Voluntary Pool
RULE XIII – THE ADMIRALTY LAW AND THE FEDERAL EMPLOYERS LIABILITY ACT
A. General Explanation
1. Admiralty Law
2. Federal Employers Liability Act (F.E.L.A.)
B. Description of Coverage Programs
1. Program I
2. Program II
C. Coverage
1. Admiralty Law Endorsements
2. Admiralty Law Coverage Options
3. F.E.L.A. Endorsements
4. U.S.L. & H.W. Act
D. Limits of Liability
1. Standard Limits
2. Increased Limits
3. Minimum Premium
E. Classifications
F. Waters not under Admiralty Jurisdictions
1. Coverage
2. Premium Determination
3. Admiralty Law or U.S.L. & H.W. Act Liability
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SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
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RULE XIV – AGRICULTURAL, DOMESTIC WORKERS - RESIDENCES
A. Definitions
1. Inside Domestic Workers
2. Outside Domestic Workers
3. Occasional Domestic Workers
B. Coverage
1. Workers Compensation and Employers Liability Insurance
2. Voluntary Compensation Insurance
C. Name of Insured
D. Classifications
1. Domestic Workers
2. Maintenance, Repair or Construction Operations
E. Bureau Rating Values and Premium
1. Bureau Rating Values
2. Records Required
3. Full Time Domestic Workers
4. Occasional Domestic Workers
RULE XV – FINAL EARNED PREMIUM DETERMINATION
A. Actual Payroll
B. Premium Determination
C. Audit Rights to Carrier
D. Authorized Classifications
E. Audit Noncompliance Charge
RULE XVI – APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE
RULE XVII – MEMBER CARRIER DISPUTES (DISPUTE RESOLUTION CONFERENCE)
RULE XVIII – PROFESSIONAL EMPLOYER ORGANIZATIONS, PROFESSIONAL EMPLOYER AGREEMENTS
AND PROFESSIONAL EMPLOYER SERVICES
A. Definitions
B. Policy Issuance
C. Methods of Coverage
1. Option One
2. Option Two
3. Option Three
D. Client Policy Obligations
E. PEO Policy Obligations
F. Cancellation Provisions
1. Cancellation by the Professional Employer Organization (PEO)
2. Cancellation by Client
3. Notification Requirements
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SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
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RULE I – GENERAL
A. WORKERS COMPENSATION
Workers Compensation as used in this Manual means workers compensation and occupational disease law of
Pennsylvania.
B. STANDARD POLICY
Standard Policy means the Standard Provisions Workers Compensation and Employers Liability Policy and the
Information Page approved by the Pennsylvania Insurance Department.
C. ENDORSEMENT FORMS
Endorsement forms mean standard endorsements contained in the Endorsement Forms Section. A standard
endorsement must be used in the form prescribed in Section 3.
D. ENDORSEMENT FORMS SECTION (SECTION 3)
Refer to the Endorsement Forms Section for complete description of coverages and instructions on use of the
endorsement forms.
E. APPLICATION OF MANUAL RULES
Rules apply separately to each policy, except as allowed by Rule VII – PREMIUM DISCOUNT.
F. EFFECTIVE DATE
1. Manual
This Manual applies only from the policy effective date which occurs on or after the effective date of this
Manual.
2. Changes
The effective date of a change in any rule, classification or Bureau rating value is 12:01 a.m. on the date
approved for use. Any change will be highlighted and linked to the appropriate Bureau circular
announcing the change. Unless specified otherwise, each change applies only from the policy effective
date which occurs on or after the effective date of the change.
G. POLICY EFFECTIVE DATE
1. Definition
The policy effective date is the effective month, day and year of the policy in effect.
2. Long Term Policies
For application of policy effective dates on policies issued for a term in excess of one year, refer to Rule
III - C.
H. FILING REQUIREMENTS
1. Policy
An exact copy of every Workers Compensation Policy showing the state of Pennsylvania on the
Information Page shall be filed with the Pennsylvania Compensation Rating Bureau within thirty days
after the effective date of the policy.
2. Policy Writing Procedures
a. Policy Numbers
The policy number designated by the carrier at policy issuance must remain constant and must be
used on all endorsements and other documents related to that policy. If a portion of the policy
number is designated at inception as the "key" policy number, such designation must be clearly
identified on the policy information page and the "key" number must be used on all endorsements
and other documents related to that policy.
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b. Renewal Policy Numbers
The information page of each renewal policy shall identify the policy number of the policy which it
renews, in accordance with a. above. This procedure also applies to rewritten policies. The word
"same" should be used to indicate that the same policy number has been used on renewal. The
word "new" should be used to indicate a newly issued policy.
3. Endorsements
An exact copy of all endorsements or agreements attached to the policy at its inception date or issued
subsequent to the inception date of the policy must be filed with the Bureau within thirty days after the
date of issue of such endorsement or agreement.
4. Standard Endorsement Filing Procedure
a. Any endorsement filed with the Insurance Department on behalf of Bureau members by the Bureau
must be filed for approval with the Bureau. For filing procedure details refer to Section 3.
b. Non Standard Endorsements filing procedure, refer to Section 3.
5. Binders
a. A copy of the binder must be filed with the Bureau on an approved form with all required
endorsements attached no later than thirty days after its date of inception.
b. The binder must contain the classification codes and Carrier Rating Values applicable to the
employer in accordance with the assignment issued by the Bureau or in accordance with the
Classification Rules of this Manual if no specific Bureau assignment has been made.
c. A binder must be replaced with a short-term policy covering the amount of time the binder was in
effect or replaced with a full-term policy including the time period the binder was in effect.
I. POLICY CORRECTION
If the Bureau finds that a policy requires correction to conform to Manual rules or classifications, the carrier
shall be notified by letter. Such policy shall be corrected and a copy of the correcting endorsement shall be
submitted to the Bureau no later than thirty (30) days after notification.
J. MEDICAL CONTRACTS
1. Medical contracts and agreements between insurance carriers and insured employers where medical
service or supplies are furnished by the employer in consideration of a reduced premium or other
consideration cannot be made.
2. Insurance carriers may not furnish medical equipment or hospital supplies to the insured’s employer.
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RULE II – EXPLANATION OF COVERAGES AND METHODS OF INSURING
A. PART ONE – WORKERS COMPENSATION INSURANCE
1. Description of Coverage A
Workers compensation insurance provides coverage for the statutory obligation of an employer to
provide benefits for employees as required by:
a. Workers compensation law or occupational disease law of any state or territory of the United
States, including the District of Columbia, and
b. United States Longshore and Harbor Workers' Compensation Act.
2. Pennsylvania workers compensation insurance may be provided only by the Standard Policy.
3. Longshore Coverage
U.S. Longshore and Harbor Workers' Compensation Act insurance may be provided only by attaching
the Longshore and Harbor Workers' Compensation Act Coverage Endorsement (WC 00 01 06A) to the
Standard Policy. Refer to Rule XII.
B. COVERAGE REQUIREMENTS
1. Compulsory as to all employments
Exceptions:
a. Individual proprietors
b. Partners of a partnership (including members of a Limited Liability Company (LLC).
Note: Pursuant to Act 20 of 2011, a sole proprietor, partner of a legal partnership or member of a
Limited Liability Company (LLC) may be able to purchase and/or be insured under a standard
workers compensation insurance policy. If a sole proprietor, partner or LLC member wishes to
obtain such coverage, a written request must be submitted directly to the carrier providing the
existing or new policy under which coverage for the individual in question will be provided. Use WC
00 03 10 – Sole Proprietors, Partners, Officers and Others Coverage Endorsement. Refer to Rule
IX, A., 6. for purposes of determining remuneration in computing the premium charge.
c. Elected officers of the Commonwealth or any of its political subdivisions.
d. An executive officer of a for profit corporation or an executive officer of a nonprofit corporation who
serves voluntarily and without remuneration may, however, elect not to be an “employee” of the
corporation. For the purposes of this exclusion, an executive officer of a for-profit corporation is an
individual who has either an ownership interest in a Subchapter S corporation as defined by the Act
of March 4, 1971 (P.L. 6, No. 2) known as the “Tax Reform Code of 1971,” or an interest of at least
five percent in a Subchapter C corporation as defined by the Tax Reform Code of 1971.
e. Any person who is a licensed real estate salesperson or an associate real estate broker affiliated
with a licensed real estate broker or a licensed insurance agent affiliated with a licensed insurance
agency, under a written agreement, remunerated on a commission only basis and who qualifies as
an independent contractor for State tax purposes or for Federal tax purposes under the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 Et Seq.).
f. Domestic or casual labor.
g. Outworker (a person to whom articles are given for cleaning, repair, etc. at home).
h. Farmer with one employee who works less than 30 days a year or earns less than $1,200 a year. A
spouse or a child of the farmer employer under eighteen years of age shall not be deemed an
employee unless the services of such spouse or child are engaged by the farmer employer under
an express written contract of hire which is filed with the Pennsylvania Department of Labor and
Industry.
i. Elective for members of certain religious sects whose tenets prohibit benefits from insurance,
provided the sect makes provisions for its members.
2. No insurance carrier is permitted to issue policies which would create duplicate coverage for an
employer. Policies of different insurance carriers cannot be written for separate parts of a single risk.
3. When an employer proposes to insure both his accident and occupational disease compensation
liability, such liability must be covered by a single policy of one insurance carrier.
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C. PART TWO – EMPLOYERS LIABILITY INSURANCE
1. Description of Coverage B
Employers liability insurance provides coverage for the legal obligation of an employer to pay damages
because of bodily injury by accident or disease, including resulting death, sustained by an employee.
Employers liability coverage applies only if the injury or death of an employee arises out of and in the
course of employment and is sustained:
a. In the United States of America, its territories or possessions, or Canada, or
b. While temporarily outside the United States of America, its territories or possessions, or Canada, if
the injured employee is a citizen or resident of the United States or Canada; but suits for damages
and actions on judgments must be in or from a court of the United States, its territories or
possessions or Canada.
Unless specifically excluded, coverage for the liability of an employer under admiralty law and the
Federal Employers Liability Act is provided by employers liability insurance.
2. Employers Liability for Diseases
Employers liability insurance for diseases not covered by a workers compensation law or an
occupational disease law is provided by the Standard Policy.
3. Admiralty Law or Federal Employers Liability Act
Employers liability insurance for liability of an employer under admiralty law or Federal Employers
Liability Act is not provided by the Standard Policy. Refer to Rule XII for rules and endorsements to
cover or limit this exposure.
4. Employers Liability Insurance With Workers Compensation Insurance
Employers liability insurance written with workers compensation insurance is provided
by the Standard Policy.
5. Employers Liability Insurance Without Workers Compensation Insurance
Employers liability insurance without workers compensation insurance is prohibited in the state of
Pennsylvania.
D. VOLUNTARY COMPENSATION INSURANCE
1. Description of Voluntary Compensation Coverage
Voluntary compensation insurance does not provide workers compensation coverage and is not
available for employments subject to a workers' compensation law. This insurance affords the benefits of
a designated compensation law as if the affected employees were subject to that law, even though the
law does not require payment of benefits to such employees.
Voluntary compensation insurance shall not provide compensation, medical or other benefits in excess
of the statutory requirements in the workers compensation law designated in the standard Voluntary
Compensation and Employers Liability Coverage Endorsement.
2. How Provided
Voluntary Compensation insurance is provided by attaching the Standard Voluntary Compensation and
Employers Liability Coverage Endorsement (WC 00 03 11A) to the Standard Policy. Refer to Rule VIII
for rules and carrier rating values.
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E. PART THREE – OTHER STATES INSURANCE
1. Description of Other States Coverage
a. Employers liability insurance and, where permitted by law, workers compensation insurance are
provided in other states not listed in Item 3-A of the Information Page by listing states where
coverage is to be provided in Item 3-C of the Information Page.
b. If workers compensation insurance does not apply because the insured or carrier is unable to take
the necessary action to bring the insured under a workers compensation law, the carrier will
reimburse the insured for all compensation and other benefits required of the insured under such
law.
c. Part Three – Other States Insurance does not provide U.S. Longshore and Harbor Workers'
Compensation Act coverage. It may be afforded only in accordance with Rule XII.
2. States Where Not Available
Other states coverage is not available in states:
a. With a monopolistic state fund, or
b. Where the carrier elects not to write this coverage.
3. Restriction on Use
Coverage for operations known or expected to be performed in a state not listed in Item 3-A of the
Information Page shall not be provided under Part Three – Other States Insurance.
4. Premium
Premium developed for operations covered under Part Three – Other States Insurance shall be based
on workers compensation rules and carrier rating values.
F. DEDUCTIBLE COVERAGE
The Pennsylvania Workers’ Compensation Act of June 2, 1915, as amended, requires an insurer issuing a
workers compensation policy to offer a deductible program upon a policyholder's request.
1. Deductible coverage shall be made part of the policy if requested by the policyholder. Underwriting
criteria for deductible coverage are to be established by individual carriers.
2. The claimants' benefits will be paid by the insurance carrier without regard to any deductible.
3. The policyholder must agree to reimburse the carrier for the deductible amount for any benefits paid to
claimants.
4. Failure of the policyholder to reimburse the carrier for any deductible amount shall be treated as non-
payment of premium under the policy.
5. The loss elimination ratio is determined by the hazard group (found in Section 2 of this Manual) of the
policy's governing classification. Codes 951, Salesmen and 953, office, cannot be governing
classifications unless they are the only classifications on the policy.
6. The premium adjustment for the deductible provisions of the policy shall be reported as a credit which
shall be applied prior to experience modification or other carrier premium modifications.
7. If the policy is issued with a deductible provision, the Deductible Endorsement (WC 37 04 03) shall be
issued and made part of the policy.
8. The Pennsylvania Insurance Department has promulgated three deductible coverage levels of $1,000
per claim, $5,000 per claim and $10,000 per claim respectively. Individual carriers can offer different
deductible levels and/or premium credits upon approval of the Pennsylvania Insurance Department.
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G. GROUP DEDUCTIBLE OR RETROSPECTIVE RATING PLAN COVERAGE
The Pennsylvania Workers’ Compensation Act of June 2, 1915, as amended, permits an insurer issuing a
workers compensation policy to offer an endorsement for deductible or retrospective rating plans for groups of
five or more employers, subject to approval by the Insurance Commissioner and subject to the individual
insurer's underwriting criteria for deductible coverage (see F. 1. above).
1. The insurer will issue an individual workers compensation policy for each member of the group.
2. Each group member will be held jointly and severally liable for the payment of premiums or deductible
amounts with regard to benefits paid for compensable claims of the group as a whole.
RULE III – POLICY PREPARATION – INSURED, POLICY PERIOD AND STATE OF OPERATIONS
Item 1, 2 and 3-A of the Information Page
A. EXPLANATION OF TERMS
1. Employer/Entity
Employer may be an individual, partnership, joint venture, corporation, association, or a fiduciary such
as a trustee, receiver or executor, or other entity.
2. Insured
Insured means the employer designated in Item 1 of the Information Page. If the insured is a
professional association use the Professional Association Act Endorsement in Section 3 of this Manual.
3. Majority Interest
Majority Interest as defined in the Experience Rating Plan Section applies. The term majority shall mean
more than 50%.
a. Majority of voting stock, or
b. Majority of members or directors if there is no voting stock, or
c. Majority participation of general partners in profits of a partnership.
4. Risk
Risk means a single legal entity or two or more legal entities which qualify for combination in the state of
Pennsylvania.
B. NAME, ADDRESS, AND OTHER WORKPLACES OF INSURED – ITEM 1
1. Name of Insured
In addition to providing the complete legal name of the insured, carriers shall designate each fictitious
name shown on the Information Page by the symbol D.B.A. (doing business as). In addition, if a
fictitious name is shown on an endorsement the same designation, D.B.A., shall be shown. A fictitious
name is a business name which is not the legal name of the insured.
The effective date of any change, addition or deletion in the name of the insured shall be shown on the
endorsement.
Name and address changes should be effected on a separate endorsement and not in conjunction with
other policy amendments.
2. Combination of Legal Entities
Separate legal entities may be insured in one policy only if the same person, or group of persons, owns
the majority interest in such entities.
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3. Pennsylvania Locations
All locations and operations of the employer in Pennsylvania shall be insured in one policy. Exception:
Long Term Construction Projects (Wrap-up). See Rule IX-D.
C. POLICY PERIOD – ITEM 2
1. Normal Policy Period
The normal policy period is one year. A policy may be issued for any period but not longer than 3 years.
2. Policy for One Year
a. The manual rules are based on a policy period of one year.
b. A policy issued for a period not longer than one year and 16 days is treated as a one year policy.
3. Policy Longer Than One Year
A policy issued for a period longer than one year and 16 days, other than a 3-year fixed carrier rating
value policy, is treated as follows:
a. The policy period is divided into consecutive 12-month units.
b. If the policy period is not a multiple of 12 months, use the Standard Policy Period Endorsement
(WC 00 04 05) to specify the first or last unit of less than 12 months as a short-term policy.
c. All manual rules and procedures apply to each such unit as if a separate policy had been issued for
each unit.
4. Renewal Certificates, Agreements and Continuing Form Policies, should be handled as policies longer
than one year.
5. Three-Year Fixed Carrier Rating Value Policy Option
A policy may be issued for a period of 3 years at fixed carrier rating values. Such a policy shall not be
issued if the risk is subject to the Experience Rating Plan on the effective date of the policy.
A policy issued under this option shall be known as a Three-Year Fixed Carrier Rating Value Policy and
shall be so designated on the Information Page. Refer to Rule XI.
6. Annual Rating Endorsements
An "Annual Rating Endorsement" shall be submitted annually for each continuing form policy or policy
written for a period in excess of one year but not more than three years to be effective on the annual
policy effective date set by such policy. It shall be submitted to the Bureau not later than thirty days
subsequent to its inception.
Annual rating endorsements shall also:
a. Show the name of the carrier providing the insurance. If the names of affiliated carriers are
printed on endorsement forms, the particular carrier providing coverage shall be clearly indicated.
b. Show the policy number, including all printed and typed prefixes to facilitate the identification of the
policy to which the Annual Rating Endorsement is related.
c. If the annual rating endorsement being filed replaces an annual rating endorsement covering the
same period, indicate that it is a rewrite.
d. Show the date of its inception and expiration.
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e. Show the code number(s) and carrier rate(s) applicable. If the carrier rate(s) or experience
modification is not effective as of inception date of the endorsement, also show the effective
date of such carrier rate(s) or modification.
f. Show the premium adjustment period, deposit premium and estimated annual premium for the
period covered by the Annual Rating Endorsement.
Annual Rating Endorsements shall be used only for the purpose of showing the carrier rates,
experience modifications, premium adjustment period, deposit premium and estimated annual premium
for each one-year period. They cannot be used to make any other changes in the policy such as, but
not restricted to, modifying the name of the insured, adding or eliminating classifications, adding or
eliminating locations.
D. STATE LAWS DESIGNATED IN THE POLICY – Item 3-A
1. Listing of Pennsylvania
Insurance for operations conducted in Pennsylvania is provided by listing the state in Item 3-A of the
Information Page.
2. Longshore Act
The U.S. Longshore and Harbor Workers Compensation Act shall not be entered in Item 3-A of the
Information Page. Refer to Rule XII.
3. Additional States
A state may be added after the effective date of the policy. For the additional state operations apply:
a. Carrier rating values in effect on the effective date of the policy to which the state has
been added.
b. Any change in carrier rating values which applies to outstanding policies for the state being
added.
c. When adding the State of Pennsylvania, the Information Page and attached endorsements shall be
prepared so that the Pennsylvania coverage can be clearly determined.
RULE IV – CLASSIFICATIONS
Item 4 of the Information Page
A. GENERAL EXPLANATION
1. Objective
The object of the classification system is to group insureds into classifications so that the rating value for
each classification reflects the exposures common to such distinct business enterprise (See Rule IV, C.
2. & C. 3.). Subject to certain exceptions described later in this rule, it is the business of the insured
within Pennsylvania that is classified, not the separate employments, occupations or operations within
the business.
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B. CLASSIFICATIONS
1. Basic Classifications
All classifications in the Manual are basic classifications, other than the standard exception
classifications. Basic classifications describe the business of an insured such as:
Business
Classification
Manufacture of a Product
Furniture Manufacturing
A Process
Printing
Construction or Erection
Carpentry
A General Type or Character of Business
Hardware Store
A Service
Beauty Parlor
Classifications are listed in Section Two of the Manual. Notes following a classification are part of that
classification. Also, see Section Two of this Manual for classifications by group arrangement which is
essentially a numeric listing.
2. Standard Exception Classification
Some occupations are common to so many businesses that special classifications have been
established for them. They are called standard exception classifications. Employees within the definition
of a standard exception classification are not included in a basic classification unless the basic
classification specifically includes those employees. The standard exception classifications are defined
below:
a. CLERICAL OFFICE EMPLOYEES – Code 953 – are employees exclusively engaged in keeping
the books or records of the insured or conducting correspondence or who are engaged wholly in
office work where such books or records are kept or such correspondence is conducted.
This classification shall be applied only to employees herein described who work exclusively in
separate buildings or on separate floors or in departments on such floors which are separated from
all other workplaces of the employer by floor to ceiling partitions except for retail stores where a
partition at least five feet high is required and within which no work is performed other than clerical
office duties as defined in this rule.
Office employees shall be separately classified except in connection with those classes which
specifically include Office Employees.
If any clerical office employee (including drafting employees) has any other regular duty, the entire
payroll of that employee shall be assigned in accordance with the class to which the business is
assigned.
(1)
The clerk, such as a counter, front desk, lobby, mall kiosk, time, stock or tally clerk
or librarian, whose work is necessary, incidental or part of any operation of the
business other than clerical office, shall not be considered a clerical office
employee. Such clerk should be assigned to the basic classification o
f the
business.
(2)
The cashier also shall not be considered a clerical office employee. A cashier is
responsible for accepting payment for merchandise or services rendered. The
cashier's physical location may include but is not necessarily limited to: a booth,
behind a counter or on a sales floor. The cashier or any employee whose regular
and frequent duty is accepting payment for merchandise or services should be
assigned to the basic classification of the business regardless of the physical work
location.
b. SALESPERSONS – OUTSIDE, Code 951 – are employees either exclusively engaged in sales or
collection work away from the employer's premises or who regularly and frequently are engaged in
sales or collection work away from their employer’s premises and devote the balance of their time in
clerical office duties.
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This classification is inapplicable to employees delivering merchandise or products. Even though
they may also collect or solicit, such employees shall be assigned in accordance with the
classification appropriate to the business of the employer for which delivery is being made.
Also not included are floor and/or counter salespersons. Such employees shall be assigned in
accordance with the class appropriate to the business at the location.
Employees who sell or solicit exclusively by telephone shall be assigned to Code 953, Clerical Office
Employees.
Salespersons, Collectors or Messengers shall be separately classified except in connection with
those classes which specifically include all employees or all employees except office.
Mobile, self-propelled factory, farm or construction equipment Salespersons – Code 819 are
employees engaged in selling such equipment, or auctioning automobiles or instructing persons how
to drive an automobile or truck on and away from the insured’s premises. The separate Code 819
shall be treated as Salespersons – Outside, Code 951, for the purposes of this rule.
3. General Inclusions
a. Some operations appear to be separate businesses, but they are included within the scope of all
classifications other than the standard exception classifications. These operations are called
general inclusions and are:
(1) Commissaries or restaurants operated for an insured's employees except in connection with
construction, erection, lumbering, mining or the recovery of petroleum and/or natural gas.
(2) Manufacturing of containers such as bags, barrels, bottles, boxes, cans, cartons or packing
cases (and the incident printing thereon) to be used by the employer in the packaging of its
products.
(3) Medical facilities operated by the insured for its employees.
(4) Maintenance or repair and/or cleaning of an insured's buildings, or vehicles or equipment
when performed by employees of an insured.
(5) Printing or lithographing by an insured on its products.
(6) Stamping or Welding – when an integral technique that is a part of an overall manufacturing
process.
(7) Drilling or Blasting – when conducted by the employees of a surface or underground non-
coal mine operator to facilitate mineral extraction. Drilling, redrilling or deepening conducted
by an entity whose field of business is the recovery of petroleum and/or natural gas shall be
separately classified.
(8) Quality control of an insured's products or research laboratories engaged in developing
and/or improving products manufactured by an insured.
(9) Drivers, chauffeurs and their helpers including all employees whose principal duties are the
operation and/or the repair of vehicles.
(10) If a vehicle(s), including drivers (and the owner if the owner of the vehicle is also a driver),
chauffeurs and helpers are under contract to an unrelated business and if the owner of such
vehicle(s) has not insured his compensation obligation and furnished evidence of such
insurance, the actual payroll of the drivers, chauffeurs and helpers shall be included in the
payroll of the insured unrelated business at the proper carrier rating value(s) for the
operations in which they are engaged. If actual payroll cannot be obtained, one-third (1/3)
of the total amount paid for the hire of such vehicles under contract shall be considered as
payroll of the drivers, chauffeurs and helpers.
When the contract price does not include the cost of fuel, maintenance, or other services
provided to the owner or owner-operator of a vehicle under contract, the value of such goods
and services shall be added to the contract price before determining the one-third (1/3)
amount.
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(11) Tools, dies, molds or fixtures made and/or repaired by an insured that are used in the
insured's product manufacturing operations.
(12) Aircraft travel by employees, other than members of the flying crew, including employees
whose payroll is assigned to the Standard Exception Classifications.
(13) Child day care services operated by the employer for his employees.
(14) Warehousing by an employer of its merchandise, products and/or raw materials.
(15) Security guards protecting their employer’s premises and property.
(16) Heat treating by an insured on its products.
(17) Counter personnel
(18) Cashiers
b. Any operation described by a General Inclusion shall be separately classified only if:
(1) Such operation constitutes a separate and distinct business of the insured as provided in
Rule IV - C. below or
(2) It is specifically excluded by the classification wording, or
(3) If the principal business is described by classifications defined as Standard Exceptions, the
payroll of all employees not specifically included in the definition for such Standard
Exceptions shall be separately classified to Code 971.
4. General Exclusions
Some operations in a business are so unusual that they are excluded from basic classifications. They
are classified separately unless specifically included in the basic classification wording. These
operations are called general exclusions and are:
(1) Aircraft operation – all operations of the flying and ground crews.
(2) New construction or structural alterations by the insured's employees.
(3) Sawmill Operations – sawing logs into lumber by equipment such as circular carriage or
band carriage saws, including operations incidental to the sawmill.
(4) Stevedoring, including tallying and checking incidental to stevedoring.
(5) Mining and Quarrying, Clay, Gravel or Sand Excavation and Dredging.
(6) Please refer to the Coal Mine Compensation Rating Bureau of Pennsylvania
(www.cmcrbpa.com) for the classification(s) applicable to the surface or underground mining
of coal and/or the above ground operations necessary to prepare previously mined coal for
distribution or sale by the mine operator or an independent coal preparation plant and/or
coke burning and/or manufacturing.
C. ASSIGNMENT OF CLASSIFICATIONS
1. Object of the Classification Procedure
a. The object of the classification procedure is to assign the one basic classification which best
describes each distinct business enterprise of the insured within Pennsylvania. Subject to certain
exceptions described in this Rule, each classification includes all the various types of labor found in
a distinct enterprise. It is the business which is classified, not the individual employments,
occupations or operations within a business. Additional classifications shall be assigned as provided
below.
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b. The Pennsylvania Workers’ Compensation Act of June 2, 1915, as amended, permits an insurer to
develop subclassifications to the PCRB’s classification system as approved by the Insurance
Commissioner. Any such subclassification shall be filed by the developing insurer with the PCRB
and the Insurance Commissioner thirty (30) days prior to its use. The insurer's filing shall
demonstrate that payroll and loss data produced under such subclassification can be reported to the
PCRB consistent with the PCRB’s classification system and statistical plan. Otherwise, the
Insurance Commissioner shall disapprove the subclassification filing.
2. Assignment of a Classification
a. The policy shall contain only classifications approved by the Pennsylvania Compensation Rating
Bureau and in accordance with this Manual.
Each classification is presumed to describe an entire business enterprise. Any policy which
contains more than a single classification cannot contain any classifications representing a payroll
less than that of one full-time employee, but this rule will not apply in classifications involved in
Construction, Erection, Stevedoring, Part-Time Aircraft Operations or if the business’ basic and
major operations are described by the Standard Exception Classifications and there are employees
whose job duties are not assignable to the Standard Exceptions except as specified in classification
phraseology.
b. Single Enterprise. If a risk consists of a single operation or a number of separate operations which
normally occur in the business described by a single manual classification, or separate operations
which are an integral part of or incidental to the main business, that single classification which most
accurately describes the entire enterprise shall be applied. The separate operations so covered
may not be assigned to another classification even though such operation may be specifically
described by some other classification or may be conducted at a separate location.
Division of payroll shall be made as provided in respect to General Exclusions, Standard
Exceptions or Special Class Wording. For construction or erection work, see special procedure set
forth in Rule IV, C. 5.
EXCEPTION
Where a retail outlet is located at the same or contiguous premises as a business' manufacturing
facility, the applicable retail store classification shall apply to the payroll of the retail outlet provided
that such outlet is operated in an area physically separate from other operations by a floor to ceiling
partition and it is separately staffed.
c. Authorized Classifications. When the classification of any insured has been established by the
Rating Bureau, no policy shall be issued or endorsed nor adjustment of premium made under any
other or conflicting classification.
In any instance where the established classification does not describe the current operations of the
insured, the insuring carrier or insured shall draw the matter to the attention of the Rating Bureau in
writing with full particulars prior to the application of any other classifications. The reclassification
shall not take place until the Bureau Staff has received and reviewed such documentation and has
replied in writing to the insured or insuring carrier agreeing with their position or otherwise advising
on which class(es) to assign.
The insuring carrier is not relieved of the obligation to apply the class authorized for an insured
because of lack of knowledge that the Bureau has established an authorized classification for that
insured.
3. Assignment of Additional Classifications
a. Multiple Classifications/Multiple Enterprises (Not construction or erection operations – see
paragraph 6.)
Additional classifications may be used only when valid evidence supports their authorization or in
conformity with the rules stated under "Standard Exceptions" and "Exclusions." Additional classes
may not be added without Bureau authorization when their use is in violation of Manual Rules or an
existing bureau data card.
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Additional classifications shall be assigned to an insured only if the following conditions exist:
(1) If the classification wording requires the assignment of an additional classification for specified
employees or operations.
(2) If there are distinct enterprises (meaning thereby businesses, which are specifically classified
in this Manual, but not operations that normally occur in the business described by the
assigned classifications, nor operations described by any of the General Inclusions),
conducted in a given plant by the same insured and the entire work in each enterprise is
conducted either in a separate building or on a separate floor or floors of a building, or on the
same floor in separate departments divided by floor to ceiling partitions without interchange of
labor and the insured conducts each of such enterprises as a separate undertaking with
separate records of payroll, then such separate undertakings shall each be separately
classified, (and the proper carrier rating value applied to each).
(3) See Governing Classification rules for assignment of incidental operations that support more
than one distinct enterprise.
b. Governing Classification
The governing classification is that classification other than the standard exception classifications
(which may never be the governing class) which carries the largest amount of payroll exclusive of
payroll of miscellaneous employees as defined below.
(1) This concept shall be utilized not in the initial classification assignment process but to
determine how to classify miscellaneous employees when an insured is assigned two or more
classifications.
(2) Miscellaneous employees are employees that either supervise or support all the various
undertakings of the insured. The functions performed by miscellaneous employees may
include but are not necessarily limited to: maintenance, mailroom, shipping and receiving, yard
operations, security, power plant operations, lobby or front desk personnel, elevator operators,
porters, foremen, superintendents or timekeepers.
(3) The entire remuneration of miscellaneous employees is assignable to the governing
classification.
(4) The governing classification in the case of construction or erection operations shall be
determined on a job basis within each policy period if payrolls are kept separately by job within
the policy period; otherwise on the basis of the entire policy period.
(5) If the basic and major operations are described by classifications defined as Standard
Exceptions, the payroll of all employees not specifically included in the definition for such
Standard Exceptions shall be separately classified to Code 971.
4. Assignment By Analogy
Any enterprise which is not described by a classification in this Manual shall be assigned to the
classification or classifications most analogous from the standpoint of process and hazard. The
limitations and conditions of the classification or classifications so assigned and all Manual rules
pertaining to the classification shall be applicable.
5. Payroll Assignment – Multiple Classifications - Interchange of Labor
Some employees who are not miscellaneous employees may perform duties directly related to more
than one classification. When there is such an interchange of labor, the entire payroll of employees who
interchange shall be assigned to the insuring carrier’s highest-valued classification representing any part
of their work.
The payroll of one employee shall not be divided into two or more classes except where specifically
described in classification wording as "to be separately rated" or "separately rate" and with no
requirement for separate staff. See the paragraph immediately below for the auditing procedure.
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General Exceptions to C. 5. above
For Construction, Erection, Temporary Staffing or Stevedoring, the payroll of any individual employee
may be divided and allocated to more than one such classification provided the entry on the original
records of the insured discloses an allocation of each such individual employee's payroll. Estimated or
percentage allocation of payroll is not permitted. Only a single stevedoring class shall be applied to all
payroll developed in the loading or unloading of a single vessel. For further reference see the material
under Stevedoring in Section 2 of the Manual. For Executive Officers see Rule IX, A. 4.
6. Construction or Erection Operations
Each distinct type of construction or erection operation at a job or location shall be assigned to the
classification which specifically describes such operation provided separate payroll records are
maintained for each operation. Estimated or percentage allocation of payroll is not permitted.
Any such operation for which separate payroll records are not maintained shall be assigned to the
insuring carrier’s highest-valued classification which applies to the job or location where the operation is
performed.
A separate construction or erection classification shall not be assigned to any operation which is within
the scope of another classification assigned to such a job or location which is assignable to a
construction classification designated "all work to completion." All operations of the insured contractor at
that job or location shall be assignable to such classification.
7. NOC Please see Definitions Section 2.
8. Changing Classifications
a. The PCRB is empowered to determine, revise or modify the classification(s) assigned to any
individual insured. No written application by the carrier, agent of record or an insured to change an
insured's authorized classification(s) shall be considered by the PCRB until the carrier has issued
and filed a copy of its policy Information Page written in accordance with an insured's authorized
classification(s). The classification(s) shown in any policy shall be subject to correction or
modification, or both, if the PCRB finds by survey or otherwise that the classification(s) shown in
the policy are inappropriate to the insured. No written application to change the classification(s) for
an insured on the grounds that the insured has been improperly classified shall be considered by
the PCRB unless such written application is filed directly with the PCRB by the insured, agent of
record or the carrier during the policy period with respect to which the application is made, or within
twelve months after the termination thereof.
b. (1) A change in an insured's classification that results from a recent change in an insured's
operations (i.e. an operations change that has taken place during the current policy year or the
policy year that has just expired) will be applied pro rata as of the date of the change in the
insured's operations, regardless of the premium impact to the insured. When a PCRB review
discloses the insured’s recent operations change, the PCRB will make written notice to the carrier
of record changing the insured’s authorized classification(s) for the current policy year and, if
warranted, for the policy year that has just expired. When the carrier becomes aware of such
recent operations change, the carrier shall make written application to the PCRB to change the
insured's authorized classification(s) during the current policy year and, if warranted, for the policy
year that has just expired.
(2) A correction of a misclassification which results in a premium decrease shall be applied to
the insured's policy in effect when the application for correction is made and to the prior policy
within twelve months after the termination thereof.
(3) A correction of a misclassification which results in a premium increase shall be applied to
the employer's first policy effective at least sixty days subsequent to the date of the PCRB’s
misclassification notice.
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c. Any correction of a misclassification arising from discovery by the carrier of a material
misrepresentation or intentional omission by the insured, its agent, employees, officers or directors
shall be applied effective the date upon which it would have applied had such material
misrepresentation or intentional omission not been made. It is recommended that a carrier claiming
material misrepresentation or intentional omission as contemplated in this Rule secure a
declaratory judgment from the Common Pleas Court establishing same prior to proceeding with
application of this Rule.
d. The reallocation of payroll by a carrier among an insured's authorized classifications or the PCRB
requiring a carrier to reallocate payroll among an insured's authorized classifications or to report
payroll under an insured's authorized classifications for an insured's current policy or for the
insured's prior policy within twelve months after the termination thereof does not constitute a class
change or correction.
e. Any reclassification pursuant to a revision in classification procedure that PCRB has filed with and
that has been approved by the Insurance Commissioner shall be effective only upon any insured’s
first policy effective on or after the effective date for the revision approved by the Insurance
Commissioner.
9. Carrier Determinations of Employment Status
A carrier’s determination of a person’s employment status (including but not necessarily limited to
questions regarding a person’s designation as an employee, independent contractor, uninsured
subcontractor, leased employee or temporary staff) is not subject to the Bureau’s review or approval.
Where a carrier’s determination of a person’s employment status results in a request for authorization
of a different or additional classification(s), such request must be made in writing. The Bureau will
determine the applicability of any requested classification(s) in accordance with the classification
guidelines set forth in this Manual. Classifications so approved by the Bureau shall be applied to any
policy to which the carrier’s determination of the person’s employment status applies, if such policy
expired or was terminated not more than 12 months before the date on which the Bureau received the
carrier’s written request.
This rule for determining the policy(ies) to which the approved classification(s) shall be assigned will
apply regardless of whether the authorization of the classification(s) increases or decreases premium
for the affected policy(ies). This rule shall govern in the event this rule conflicts with any other rule in
this Manual.
10. Classification Appeals
The Bureau’s assignment of an individual employer to a particular classification may be appealed
pursuant to Rule XVI, APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE,
Section 1 of this Manual.
11. Mercantile Businesses/Stores
Where a store or dealer sells several types of merchandise, each of which may be subject to a
different classification, such store or dealer shall be assigned on the basis of the principal category of
merchandise sold. For mercantile businesses, such as stores or dealers, the single applicable store or
dealer classification is determined separately for each location.
D. SHOW THE CLASSIFICATIONS IN ITEM 4 OF THE INFORMATION PAGE
Show the proper classification wording, with or without notes, and show the code number in Item 4 of the
Information Page. Capitalized classification wording may be used instead of the entire wording. Section 2 of
this Manual, Classification Underwriting Guide, may be used for such wording.
RULE V – PREMIUM BASIS
Item 4 of the Information Page - continued
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A. BASIS OF PREMIUM – TOTAL REMUNERATION
Premium shall be computed on the basis of the total remuneration paid or payable by the insured for services
of employees covered by the policy.
Exception
Some classifications have a different premium basis. For example, premium for domestic worker classifications
is computed on a per capita basis. Refer to Rule XIV.
B. REMUNERATION – PAYROLL
1. Definition
Remuneration means money or substitutes for money.
2. Inclusions
Remuneration includes:
a. Wages or salaries including retroactive wages or salaries;
b. Total cash received by employees for commissions or draws against commissions;
c. Bonuses;
d. Stock bonus plans – market value of stock at the time it is given to employee (refer to Exclusions,
m.);
e. Extra pay for overtime work;
f. Pay for holidays, vacations or periods of sickness or accrued sick time;
g. Payment by an employer of amounts otherwise required by law to be paid by employees to
statutory insurance or pension plans, such as the Federal Social Security Act;
h. Payment to employees on any basis other than time worked such as piece work, profit sharing or
incentive plans;
i. Payment or allowance for hand tools or power tools used by hand provided by employees and used
in their work or operations for the insured;
j. The rental value of an apartment or a house provided for an employee based on comparable
accommodations;
k. The value of lodging other than an apartment or house received by employees as part of their pay
to the extent shown in the insured's records;
l. The value of meals received by employees as part of their pay to the extent shown in the insured's
records;
m. The value of store certificates, merchandise, credits or any other substitute for money received by
employees as part of their pay
n. Musicians or entertainers who are not independent contractors shall be included in computation of
premiums of hotels or restaurants (maximum of $650 per week for each musician or
entertainer);
o. Adjustments necessary to bring employees to federal minimum wage as reported by the United
States Department of Labor shall be included;
p. Payments for salary reduction, retirement or cafeteria plans (IRC 125) which are made through
deductions from the employee's gross pay;
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q. Prevailing wage payments paid to employees based on required government-specified minimum
wage rates, including but not limited to the Davis-Bacon Act or the Pennsylvania Prevailing Wage
Act;
r. Annuity plans (see Section 1 Rule V, F.2. – Salary Reduction Plans);
s. Expense reimbursements to employees to the extent that an employer's records do not
substantiate that the expense was incurred as a valid business expense (see Section 1 Rule V, F.1
– Employee Expense Reimbursements);
t. Payment for filming or taping of commercials excluding subsequent residuals which are earned by
the commercial participant(s) each time the commercial appears in print or is broadcast.
3. Exclusions
Remuneration excludes:
a. Payments by an employer to group insurance or group pension plans for employees, other than
payments covered by Rule V - B. 2. g.;
b. Payments made by the employer to a Group Insurance, Pension Plan or to an employee directly in
lieu of the foregoing because of the Provisions of a prevailing wage statute, including but not limited
to the Pennsylvania Prevailing Wage Act or the Davis-Bacon Act. For additional information please
see the Section 2 General Auditing and Classification Information of this Manual.
c. The value of special rewards for individual invention or discovery;
d. Dismissal or severance payments except for time worked or accrued vacation;
e. Tips and other gratuities received by employees (EXCEPTION: Automatic Gratuities. See Tips vs.
Automatic Gratuities in the General Auditing & Classification Information section);
f. Payments for active military duty;
g. Employee discounts on goods purchased from the employee's employer;
h. Expense reimbursements to employees to the extent that an employer's records substantiate that
the expense was incurred as a valid business expense (see Section 1 Rule V, F.1 – Employee
Expense Reimbursements);
i. Supper money for late work;
j. Work uniform allowances;
k. Sick pay paid to an employee by a third party such as an insured's group insurance carrier which is
paying disability income benefits to a disabled employee;
l. Employer provided perquisites ("perks") such as:
(1) an automobile;
(2) an airplane flight;
(3) a discount on property or services;
(4) club memberships;
(5) tickets to entertainment or sporting events;
m. Stock option plans – difference between market value of stock and lower option price is not
included as remuneration.
n. Board of Directors’ fees
4. Payroll
Payroll means remuneration. The carrier rating values in this Manual shall be applicable to the
remuneration of all employees of the insured without exception, and compensation policies shall not be
written except upon the entire payroll of the risk which is the subject of the insurance which risk shall be
divided into risk classes where specifically permitted or directed by these rules, but not otherwise.
Under no circumstances shall a compensation policy be written on any part of the risk leaving another
part of the risk uninsured.
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5. Employee Savings Plans
Employee Contributions Contributions, made in the form of an employee authorized salary
reduction, which are diverted by an employee for payment, by the employer, into a savings plan
shall be included as remuneration for premium computation purposes. Such payments made by the
employer into the plan, of employee salary reduction contributions, shall not be employer
contributions.
Employer Contributions Contributions of employer funds, made by the employer, the amount
which being determined by reference to employee contributions, shall not be considered
remuneration for premium computation purposes unless same contributions are reported by the
employer as current taxable income to the employee.
C. ESTIMATED PAYROLLS
1. Estimated Payrolls By Classification
For each classification shown on the Information Page, the estimated total annual payroll shall be stated
in the column headed "Premium Basis –Estimated Total Annual Remuneration."
2. Determination of Estimated Payrolls
Estimated payrolls shown on the Information Page shall reflect actual remuneration anticipated by the
insured during the policy period. Such estimates shall be subject to substantiation by records or
inspections.
3. Approval of Estimated Payrolls
Adequacy of estimated payrolls is subject to approval by the Pennsylvania Compensation Rating
Bureau
D. WHOLE DOLLARS – PAYROLLS
All payrolls shall be shown to the nearest dollar. A remainder of $.50 shall be rounded to the next
higher dollar.
E. PAYROLL LIMITATION
1. How Payroll Limitation Applies
For executive officers, sole proprietors, partners and members of a Limited Liability Company (LLC) that
have obtained coverage and classifications with notes which indicate payroll limitation, the payroll on
which premium is based shall exclude that part of the employee's average weekly pay in excess of the
applicable weekly limitation, provided:
a. Books and records are maintained to show separately the total payroll earned by each employee
whose average weekly pay for the total time employed during the policy period exceeds the weekly
payroll limitation and
b. Separate records are maintained in summary by classification for such employees.
2. Partial Week
A part of a week shall be treated as a full week in determining average weekly pay.
F. BASIS OF PREMIUM Additional Information
1. Employee Expense Reimbursements
Reimbursement expenses (except for hand or power tools as provided for in Rule V., B. 2. i.) paid to
employees may be excluded from the audit provided that all three of the following conditions are met:
a. The reimbursed expenses paid were incurred upon the business of the employer, and
b. The amount of each employee’s expense payment is shown separately in the records of the
employer, and
c. The amount of each expense reimbursement reflects the actual expenses incurred by the employee
in the conduct of his or her work.
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2. Salary Reduction Plans
In determining the remuneration to be used for premium computation purposes, no deduction shall be
permitted for contributions to employee benefit plans made by employees either directly or through
salary reduction agreements. The typical salary reduction plan involves a binding salary reduction
agreement through which a specific percentage of the employee's salary is not paid to him or her but is
paid into a pension, medical or savings plan (Section 125 IRC).
3. Strike Periods (Wages Paid)
Wages paid to employees who are not on strike but who are unable to perform their normal duties
because of a strike shall be assigned to the classification applicable to the work usually performed by
such employees, except that if any such employees perform absolutely no work for their employer and
are not present on their employer's premises during such period, such wages shall be assigned to Code
953, Clerical Office Employees, provided the facts are clearly disclosed by the employer's records.
4. Traveling Time Payments
Payments made by an employer to an employee to reimburse him or her for time spent in traveling to or
from work or to or from a specific job shall be considered as remuneration in accordance with the
provisions of Rule V., B. of the Manual, and such remuneration shall be assigned to the Manual
classification which applies to the work normally performed by such employee.
5. Wages Paid for Idle Time
a. The entire amount of wages paid for idle time shall be included as payroll.
b. Wages paid for idle time due to the following causes shall be assigned in their entirety to the
classification which applies to the work normally performed by the employee involved:
1. Suspension or delay of work on account of weather conditions.
2. Delays while waiting for materials.
3. Delays while waiting for another contractor to complete certain work.
4. Delays arising from breakdown of equipment.
5. "Stand-by" time where employees such as operators of cranes, hoists or other
equipment are on the job but their active services are not required continuously.
6. Special union requirements or agreements between employer and employees calling for
pay for idle time under specified circumstances.
7. Other cause of similar nature.
c. Wages paid to key employees of construction, erection or stevedoring risks, such as
superintendents, foremen or engineers, for periods during which no jobs are in progress, shall be
assigned to the classification applicable to the work which each one normally performs. (Exception:
Reference Strike Periods – Wages Paid.)
d. The entire amount of wages paid for idle time to an employee engaged in work other than
construction, erection or stevedoring must be assigned without division to the classification which
normally applied to that employee.
6. Religious Exclusions (Members of certain religious sects whose tenets prohibit benefits from
insurance provided the sect makes provisions for its members).
Workers’ compensation insurance is not compulsory for the above individuals. As per Section
304.2(a) “An employer may file an application with the Department of Labor and Industry to be
excepted from the provisions of this Act in respect to certain employees. The application shall include
a written waiver by the employee of all benefits under the Act and an affidavit by the employee that he
is a member of a recognized religious sect or division thereof and is an adherent of established tenets
or teachings of such sect or division by reason of which he is conscientiously opposed to the
acceptance of the benefits of any public or private insurance which makes payments in the event of
death, disability…” Documentation to support the above election must be in evidence at time of audit.
Payroll to the above will then be excluded for purposes of premium determination.
7. Members of Religious Orders
Refer to Section 2 of the Pennsylvania Workers’ Compensation Manual. In Pennsylvania, because of
the interest of some of the Catholic dioceses in providing coverage for members of orders on a
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voluntary basis, a specific underwriting procedure as well as per capita rates were adopted by the
Bureau.
When such individual is assigned to perform duties in churches, hospitals, schools or other institutions,
those institutions may wish to provide coverage as well. Any remuneration paid to the order on behalf
of its members would be excluded, and the appropriate per capita rates would be applied.
8. Subcontractors (Applicable Contracting Classifications)
Consideration has been given to questions which have arisen regarding the classification procedure
for a subcontractor who performs a single type of work on a contracting project or job. This situation is
illustrated by Code 603, Sewer Construction, where portions of the work such as excavation may be
subcontracted.
Consistent with the classification treatment which has been generally observed, it has been ruled that
such subcontracted work shall be classified on the basis of the classification describing the particular
type of work involved. Thus, the subcontractor who only performs excavation work in connection with
the construction of a sewer would be classified as Code 609, Excavation, rather than as Code 603,
Sewer Construction.
The ruling in connection with concrete construction has been continued. This requires that all
operations including making and erecting forms, placing reinforcing steel and stripping forms, when
done by subcontractors, shall be assigned to the appropriate concrete construction classification.
These rulings apply only to insured subcontractors. Uninsured subcontractors, covered under the
principal contractor’s policy, will continue to be classified on the basis of the classifications which
would apply if the work were performed by the principal’s own employees.
9. Outworkers/Homeworkers
Under Section 104 of the Pennsylvania Workers’ Compensation Act an employee is defined as “All
natural persons who perform services for another for a valuable consideration exclusive of persons to
whom articles or materials are given out to be made up, cleaned, washed, altered, ornamented,
finished or repaired, or adapted for sale in the workers’ own home, or on other premises, not under the
control or management of the employer.”
A review of the relevant case law by Bureau counsel indicated the definition of an “employee” is not of
significance in disputes over the coverage status for individuals who are injured while working in the
home. Instead, the focus is on whether the injury occurred in the furtherance of the business of the
employer. Therefore, the ability to resolve disputes involving coverage status for an
outworker/homeworker, as defined in the Act, remains a legal question beyond the Bureau’s authority.
Accordingly, the employee status of an outworker/homeworker is left to the discretion of the individual
insurance carrier.
RULE VI – RATING VALUES AND PREMIUM DETERMINATION
A. BUREAU RATING VALUES
1. Bureau Loss Cost
Bureau Loss Costs – Dollar amounts per unit of exposure attributable to the payment of losses under
workers compensation and employers liability coverages, filed by the Bureau based on the aggregate
experience of all Bureau members and approved by the Insurance Commissioner.
2. Disease Or Radiation Loading
a. The Bureau Rating Value for a classification code number followed by a letter (a) or (b) etc. may
include a disease loading. Such a loading may be removed upon approval of the Pennsylvania
Compensation Rating Bureau.
b. The Bureau Loss Costs shown in the Manual include occupational disease loadings which
correspond to the usual exposure to diseases by classifications..
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c. A supplemental occupational disease or radiation loading may be applied to the carrier rate for any
individual business where the occupational disease or radiation hazard is abnormal, subject to
approval by the Pennsylvania Insurance Commissioner. When a carrier plans to apply for the
supplemental loading, the carrier shall supply the Bureau with an inspection report either by an
insurance carrier, Department of Labor and Industry or an outside source which supports the
abnormal disease or radiation exposure. The carrier shall also recommend a value for the
supplemental loading. The request and supporting documentation shall be forwarded by the
Bureau to the Insurance Commissioner. Upon approval by the Insurance Commissioner, the
supplemental loading shall be published by the Bureau on the business’ Bureau data card for a
minimum of one year. The supplemental loading may be removed only by an inspection report
performed by an insurance company, Department of Labor and Industry or another agency
evidencing the abnormal exposure no longer exists. The Bureau shall also forward this request
and documentation to the Insurance Commissioner for review and action. The supplemental
disease or radiation loading is non-ratable in the experience and retrospective rating plans. No
supplemental occupational disease or radiation loading shall be used absent explicit approval from
the Insurance Commissioner.
3. Premium Adjustment Factor
4. Experience Rating Factor
5. Terrorism.
Premium for Terrorism is calculated on the basis of total payroll according to Rule V. The premium
charge is calculated by dividing a risk’s total payroll by $100 and multiplying the result times the carrier’s
rating value. This premium is applied after standard premium and is not subject to any other
modifications, including, but not limited to, premium discount, experience rating, merit rating, schedule
rating, or retrospective rating. Non-Payroll exposures are not subject to premium charges for Terrorism.
Policies issued on an “If Any” basis will not be charged this premium, unless premium develops during
the policy term or at audit. Per capita charges are not subject to premium for Terrorism.
Terrorism shall be separately stated on the Standard Policy and shall be designated to Code 9740.
6. Catastrophe (other than Certified Acts of Terrorism)
Premium for Catastrophe (other than Certified Acts of Terrorism) is calculated on the basis of total
payroll according to Rule V. The premium charge is calculated by dividing a risk’s total payroll by $100
and multiplying the result times the carrier’s rating value. This premium is applied after standard
premium and is not subject to any other modifications, including, but not limited to, premium discount,
experience rating, merit rating, schedule rating, or retrospective rating. Non-payroll exposures are not
subject to premium charges for Catastrophe (other than Certified Acts of Terrorism). Policies issued on
an “If Any” basis will not be charged this premium, unless premium develops during the policy term or at
audit. Per capita charges are not subject to premium for Catastrophe (other than Certified Acts of
Terrorism).
Catastrophe (other than Certified Acts of Terrorism) shall be separately stated on the Standard Policy
and shall be designated to Statistical Code 9741.
7. Employer Assessments Pursuant to Act 57 of 1997
Act 57 of 1997 requires that “... the assessments for the maintenance of the Subsequent Injury Fund,
the Workmen’s Compensation Supersedeas Fund and the Workmen’s Compensation Administration
Fund under sections 306.2, 443 and 446 of the act of June 2, 1915 (P.L. 736, No. 338), known as the
“Workers’ Compensation Act, shall no longer be imposed on insurers but shall be imposed, collected
and remitted through insurers in accordance with regulations promulgated by the Department of Labor
and industry.”
In compliance with the above referenced provisions of Act 57 of 1997, the insurance carrier issuing any
Standard Policy providing workers compensation insurance other than Coal Mine under the Workers’
Compensation Act in Pennsylvania shall impose on and collect from the employer/entity insured
thereunder an Employer Assessment computed according to the following formula:
Employer Assessment equals Act 57 of 1997 Employer Assessment Factor times Employer
Assessment Premium Base.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 27
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
The Employer Assessment shall be computed, imposed and collected consistent with the following
definitions of terms:
Act 57 of 1997 Employer Assessment Factor - a factor expressed to four decimal places proposed by
the Pennsylvania Compensation Rating Bureau and approved by the Pennsylvania Insurance
Commissioner for the specific purpose of computing employer assessments in conformance with Act 57
of 1997.
Employer Assessment Premium Base - Calculation of Employer Assessment Premium Base proceeds
by adding back to the total policy premium the amount of any applicable Small Deductible Premium
Credit or Large Deductible Premium Credit. Small or Large Deductible Premium Credits include either of
the following statistical codes in Pennsylvania:
9663
9664
Employer Assessments imposed, collected and remitted pursuant to Act 57 of 1997 shall be separately
stated on the Standard Policy and shall be designated by Statistical Code 0938.
For reference purposes, two examples of the intended determination of the appropriate Employer
Assessment Base consistent with this rule are shown below. The first example presents a risk for which
a deductible credit applies before experience modification. The second example presents a risk for
which a deductible credit applies after experience modification.
Example: Deductible Credit Before Experience Modification
Hypothetical Risk Insured in Classifications 665, Painting and Decorating and 953, Clerical Office. Risk
has taken a small deductible policy, and qualifies for Experience Rating, a Schedule Rating Credit, a
Pennsylvania Construction Classification Premium Adjustment Credit and a Certified Safety Committee
Credit. Individual rating values are selected values used only for purposes of illustrating the
derivation of the appropriate Employer Assessment Base given the respective amounts of
premium components shown and are not intended to relate to any specific carrier or insured’s
actual market premium.
Class Code
Exposure (Payrolls)
Carrier Rate
Manual
Premium
665
$255,000
$7.84
$19,992
953
48,000
.24
115
Total Manual Premium:
$20,107
Deductible Credit Factor:
0.163
Deductible Premium Credit (Code 9664):
$3,277
Total Subject Premium:
$16,830
Experience Modification:
0.930
Total Standard Premium:
$15,652
Schedule Rating Credit Factor:
0.250
Schedule Rating Credit (Code 9887):
$3,913
Standard Premium After Schedule Rating:
$11,739
Certified Safety Committee Credit Factor:
0.05
Certified Safety Committee Premium Credit:
$587
PCCPAP Credit Factor:
0.25
PCCPAP Premium Credit:
$2,935
Premium Subject to Premium Discount:
$8,217
Premium Discount:
$351
Final Policy Premium:
$7,866
Employer Assessment Base:
Final Policy Premium plus Deductible Premium Credit
(Stat Code 9664)
or
$7,866 + $3,277 = $11,143
Employer Assessment:
Employer Assessment Base x Employer Assessment Factor, rounded to nearest whole dollar.
Example: Deductible Credit After Experience Modification
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 28
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Hypothetical Risk Insured in Classifications 665, Painting and Decorating and 953, Clerical Office. Risk
has taken a large deductible policy, and qualifies for Experience Rating, a Schedule Rating Credit, a
Pennsylvania Construction Classification Premium Adjustment Credit and a Certified Safety Committee
Credit. Individual rating values are selected values used only for purposes of illustrating the
derivation of the appropriate Employer Assessment Base given the respective amounts of
premium components shown and are not intended to relate to any specific carrier or insured’s
actual market premium.
Class Code
Exposure (Payrolls)
Carrier Rate
Manual
Premium
665
$255,000
$7.84
$19,992
953
48,000
0.24
115
Total Manual Premium:
$20,107
Experience Modification:
0.930
Total Standard Premium:
$18,700
Schedule Rating Credit Factor:
0.250
Schedule Rating Credit (Code 9887):
$4,675
Standard Premium After Schedule Rating:
$14,025
Certified Safety Committee Credit Factor:
0.05
Certified Safety Committee Premium Credit:
$701
PCCPAP Credit Factor:
0.25
PCCPAP Premium Credit:
$3,506
Standard Premium After PCCPAP:
$9,818
Deductible Credit Factor:
0.600
Deductible Premium Credit (Code 9663):
$5,891
Premium Subject to Premium Discount:
$3,927
Premium Discount:
$0
Final Policy Premium:
$3,927
Employer Assessment Base:
Final Policy Premium plus Deductible Premium Credit
(Stat Code 9663)
or
$3,927 + $5,891 = $9,818
Employer Assessment:
Employer Assessment Base x Employer Assessment Factor, rounded to nearest whole dollar.
B. CARRIER RATING VALUES
1. Expense Constant
Expense Constant (if any) is determined by individual carriers’ rating values. It applies to every policy
and it covers expenses such as those for issuing, recording and auditing, which are common to all
workers compensation policies regardless of size.
2. Minimum Premium
Minimum Premium (if any) is determined by individual carriers' rating values. It is an expression of the
lowest premium amount for which a single risk can be written and carried for any period of time.
3. Premium Discount
Premium Discount (if any) is determined by individual carriers’ rating values. It recognizes that the
relative expense of issuing and servicing larger premium policies is less than for smaller policies.
4. Retrospective Rating Factor
C. PREMIUM
Premium for each classification shown on the policy is determined by multiplying the basis of premium by the
carrier rate dividing by 100..
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 29
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Example of B above
Basis of premium - payroll
=
$90,000
Carrier Rate
=
x 1.50
Premium
=
$ 1,350
$90,000 x 1.50
=
$ 1,350
100
D. WHOLE DOLLARS – PREMIUM
All premiums shall be shown to nearest dollar. A remainder of $.50 shall be rounded to next higher dollar.
E. PREMIUM MODIFICATION EXPERIENCE RATING PLAN
1. If the risk is subject to experience rating, the experience rating modification shall be shown in Item 4 of
the Information Page and applied to the premium in accordance with the Experience Rating Plan
Section.
2. Copies of Experience Rating Calculation
a. The insurance carrier is furnished with the experience rating calculation. Subsequent insurance
carriers may obtain copies of the experience rating calculation by way of special service at the
appropriate charge.
b. The Bureau shall furnish to any insured employer upon his written request, a copy of the
experience rating calculation of that employer at an appropriate charge.
c. The insurance carrier of record shall be furnished with an experience rating calculation established
by the Experience Rating Procedure not more than 90 days prior to the effective date of the rating.
F. PREMIUM DETERMINATION FOR FEDERAL AND MARITIME INSURANCE
Additional rating procedures are in Rules XII and XIII for insurance for employers subject to the U.S.
Longshore and Harbor Workers' Act, the Federal Employers Liability Act and Admiralty Law.
G. PREMIUM ALGORITHM
Pennsylvania and Delaware Premium Algorithm Preface:
The computation of workers compensation premium includes a broad complement of potential rating values,
pricing programs and other similar or related variables. To the extent that these component parts of premium
determination may be applied in a prescribed sequence and using defined formulas and/or relationships,
several potential benefits arise including the following:
Competitive differences within the marketplace can be more clearly defined and consistently
applied;
Similarly situated risks can receive comparable treatment with respect to specific rating values,
pricing programs or other factors, increasing the equity of the marketplace;
Analysis of the effects of various components of overall premium determination can be better
understood and more intelligently compared across carriers, states and/or time;
In the event that new pricing programs or other factors are introduced in the future, the defined
existing formulas can provide a consistent basis for the development of programs and system
procedures within the workers compensation industry.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 30
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Pennsylvania and Delaware Workers Compensation Premium Algorithm
Premium Calculation Algorithm
Associated
Line #
Item Name
Statistical
Code
Line #
Source & Derivation
(1)
Classification
xxxx
(1)
Carrier value
(2)
Exposure
xxxx
(2)
Risk characteristic
(3)
Carrier Rating Value
xxxx
(3)
Carrier value
(4)
Classification Manual Premium
(4)
(2)/100x(3) if classification has payroll exposure.
Special procedures apply to non-payroll classes
(5)
Total Policy Manual Premium
(5)
Sum of (4) for all classifications on the policy
(6)
Employer Liability Increased Limits Factor
xxxx
(6)
Carrier value
(7)
Employer Liability Increased Limits
Premium Charge
(7)
(5)x[(6) expressed as a decimal]
(8)
Minimum Premium Employer Liability
Increased Limits
9848
(8)
Carrier value
(9)
Minimum Premium Employer Liability
9848
(9)
[(8)-(7)] if (7)<(8) and (6) >0, otherwise zero
Increased Limits Premium Charge
(10)
Subject Deductible Credit Percentage
9664
(10)
Carrier value
(11)
Subject Deductible Premium Credit
9664
(11)
[(5)+(7)+(9)]x[(-10) expressed as a decimal]
(12)
Waiver of Subrogation Charge
0930
(12)
Carrier value - subject to experience modification
(13)
Waiver of Subrogation Premium
0930
(13)
Value from Line (12)
(14)
Total Subject Premium
(14)
[(5)+(7)+(9)+(11)+(13)]
(15)
Experience Modification
9898
(15)
Zero for non-experience-rated risks
(16)
Modified Premium
(16)
(14)x(15)
(17)
Merit Rating Credit Factor
9885
(17)
Zero if Merit Rating Credit does not apply
(18)
Merit Rating Credit
9885
(18)
(14)x[(-17) expressed as a decimal]
(19)
Merit Rating Neutral Factor
9884
(19)
Zero whether Merit Rating Neutral Adjustment (no
credit or debit) does or does not apply
(20)
Merit Rating Neutral Adjustment
9884
(20)
(14)x[(19) expressed as a decimal]
(21)
Merit Rating Debit Factor
9886
(21)
Zero if Merit Rating Debit does not apply
(22)
Merit Rating Charge
9886
(22)
(14)x[(21) expressed as a decimal]
(23)
Premium After Experience
Modification or Merit Rating
(23)
(16) if Experience-Rated, [(14)+(18)+(20)+(22)] if
Merit-Rated, (14) if Non-Rated
(24)
Non-Ratable Classifications
xxxx
(24)
Carrier Value
(25)
Non-Ratable Classifications Exposure
(25)
Portion of payroll exposure subject to Non-Ratable
Classifications
(26)
Non-Ratable Classification Rating Value
xxxx
(26)
Carrier Value
(27)
Non-Ratable Classification Premium
(27)
(25)/100x(26) [based on applicable Non-Ratable
Classification exposure]
(28)
Workfare Program Employees Exposure
(PA)
0982
(28)
Number of person weeks. A partial workweek for
any worker to be counted as 1 person week.
(29)
Workfare Program Employees Rating Value
(PA)
0982
(29)
Carrier Value
(30)
Workfare Program Employees Premium
(PA)
0982
(30)
(28) x 29)
(31)
Non-Ratable Classification Premium Total
(31)
Sum of all (27)+(30) premiums
(32)
Non-Ratable Classification Increased Limits
Factor
xxxx
(32)
Carrier value
(33)
Non-Ratable Classification Increased Limits
Premium Charge
xxxx
(33)
(31)x [ (32) expressed as a decimal]
(34)
Minimum Premium Non-Ratable
Classification Increased Limits
9848
(34)
Carrier value
(35)
Minimum Premium Non-Ratable
Classification Increased Limits Premium
Charge
9848
(35)
[(34)-(33)] if (33) < (34) and (32) > 0, otherwise zero
(36)
Premium Before Schedule Rating
(36)
(23)+(31)+(33)+(35)
(37)
Schedule Rating Plan Adjustment Factor
9887/9889
(37)
Carrier value - use 9887 for schedule credits and
9889 for schedule debits
(38)
Schedule Rating Plan Premium Adjustment
9887/9889
(38)
(36)x[(37) expressed as a decimal]. For schedule
credits Line (38) will be negative
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 31
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Pennsylvania and Delaware Workers Compensation Premium Algorithm
Premium Calculation Algorithm
Associated
Line #
Item Name
Statistical
Code
Line #
Source & Derivation
(39)
Certified Safety Committee Credit Factor (PA)
9890
(39)
Credit applies if insured is certified.
(40)
Certified Safety Committee Premium Credit
(PA)
9890
(40)
[(36)+(38)]x[(-39) expressed as a decimal]
(41)
Workplace Safety Program Credit Factor (DE)
9880
(41)
Credit applies if insured qualifies
(42)
Workplace Safety Program Premium Credit
(DE)
9880
(42)
[(36)+(38)]x[(-41) expressed as a decimal]
(43)
Construction Classification Premium
Adjustment Program Credit Factor
9046
(43)
Based on wage level(s), application to rating
organization
(44)
Construction Classification Premium
Adjustment Program Premium Credit
9046
(44)
[(36)+(38)]x[(-43) expressed as a decimal]
(45)
Drug-Free Workplace Factor (DE)
9846
(45)
Carrier value
(46)
Drug-Free Workplace Credit (DE)
9846
(46)
[(36)+(38)+(42)+(44)]x[(-45) expressed as a
decimal]
(47)
Managed Care Factor (DE)
9874
(47)
Carrier value
(48)
Managed Care Credit (DE)
9874
(48)
[(36)+(38)+(42)+(44)+(46)]x[(-47) expressed as a
decimal]
(49)
Package Credit Factor (DE)
9721
(49)
Carrier value
(50)
Package Credit (DE)
9721
(50)
[(36)+(38)+(42)+(44)+(46)+(48)]x[(-49) expressed
as a decimal]
(51)
Premium After Managed Care and Package
Credit If Applicable
(51)
[(36)+(38)+(40)+(42)+(44)+(46)+(48)+(50)]
(52)
Assigned Risk Surcharge Factor (DE)
0277
(52)
May apply to some or all assigned risks based on
plan and characteristics of individual insured
(53)
Assigned Risk Premium Surcharge (DE)
0277
(53)
(51)x[(52) expressed as a decimal]
(54)
Deductible Credit Factor
9663
(54)
Carrier value
(55)
Deductible Premium Credit
9663
(55)
[(51)+(53)]x[(-54) expressed as a decimal]
(56)
Loss Constant
0032
(56)
Carrier value - may vary based on risk premium
size
(57)
Loss Constant Charge
0032
(57)
Line (56) if applicable
(58)
Short Rate Cancellation Factor
0931
(58)
Carrier value - zero if short rate cancellation does
not apply
(59)
Short Rate Premium
0931
(59)
[(51)+(53)+(55)+(57)]x[(58)-1.0000] if (58)>0,
otherwise zero
(60)
Expense Constant
0900
(60)
Carrier value if applicable
(61)
Expense Constant Charge
0900
(61)
Line (60)
(62)
Minimum Premium
0990
(62)
Carrier value
(63)
Minimum Premium Charge
0990
(63)
If (62)>[(51)+(53)+(55)+(57)+(59)+(61)], (62)-
[(51)+(53)+(55)+(57)+(59)+(61)], otherwise zero
(64)
Unit Statistical Report Total Standard
Premium
(64)
[(51)+(53)+(55)+(57)+(59)+(63)]
(65)
Premium Discount Amount
0063/0064
(65)
Carrier value based on [(51)+(53)+(55)+(57)+
(59)+(63)]
(66)
Additional premium Waiver of Subrogation
(flat charge)
9115
(66)
Carrier value(s)
(67)
Terrorism
9740
(67)
(Total payroll/100) x carrier rating value
(68)
Catastrophe (other than Certified Acts of
Terrorism)
(68)
(Total payroll/100) x carrier rating value
(69)
Total Policy Premium Subject to Employer
Assessment
(69)
(61)+(64)-(65)+(66)+(67)+(68)
(70)
Employer Assessment Factor
Pursuant to Act 57 of 1997 (PA)
0938
(70)
PCRB value for the specific purpose of
computing employer assessments
(71)
Employer Assessment Amount
Pursuant to Act 57 of 1997 (PA)
0938
(71)
[(69)-(11)-(55)]x(70) NOTE: Cells (11) and (55)
are credits. Subtracting these credits as shown
effectively adds the premium reduction given for
deductible coverage back into the premium for
purposes of calculating employer assessments
(72)
Audit Noncompliance Charge
9757
(72)
Carrier Value x (69)
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 32
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
RULE VII – PREMIUM DISCOUNT
Item 4 of the Information Page
A. PREMIUM DISCOUNT
Premium Discount (if any) is determined by an individual carriers' rating values. It recognizes that the relative
expense of issuing and servicing larger premium policies is less than for smaller premium policies.
B. COMBINATION OF POLICIES
1. Combination Permitted
Two or more policies issued to the same insured by one or more insurance carriers under the same
management may be combined for the purpose of computing the premium discount for that insured.
2. Combination Procedure
If such separate policies have different expiration dates, the combination for the purpose of 1. above is
subject to the following:
a. The Bureau shall determine the effective date for the application of premium discount.
b. All such policies in force prior to such effective date shall be cancelled and rewritten as of the
effective date.
c. All policies effective after the effective date of the combination shall be written to expire
concurrently with other policies in the combination.
C. WRAP - UP LARGE CONSTRUCTION PROJECTS
The first step in setting up a “wrap-up” program requires the carrier to request approval from: Compensation
Actuary, Bureau of Regulation of Rates and Policies, Pennsylvania Insurance Department, 1311 Strawberry
Square, Harrisburg, PA 17120.
The following application of the premium discount is optional for wrap up construction projects which are not
under a retrospective rating plan:
Policies issued to two or more legal entities engaged in a construction, erection or demolition project may be
combined for the purpose of computing premium discount, subject to the following conditions:
1. Insurance Carrier
All such policies must be issued by one or more insurance carriers under the same management.
2. Policy Limitation
The policies shall be limited to insurance on such large construction projects.
3. Eligible Entities
Entities eligible for combination shall be limited to the general contractor (including any owner or
principal acting as a general contractor) and subcontractors performing work under contracts let on an
ex-insurance basis. In addition, if the contract between the owner or principal and such general
contractor is on an ex-insurance basis, the owner or principal shall be an eligible entity under this rule.
4. Carrier Coverage Responsibility
The carrier’s coverage responsibility in a wrap-up project is for the duration of that project. Cancellation
of such coverage is prohibited except for non-payment of premium.
5. Bureau Notification
The Bureau must be notified of the method by which the wrap-up policies will be identified.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 33
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
6. Separate Policy Requirement
A separate policy is required for each entity included in the wrap-up plan and each policy is subject to
that entity’s own experience rating modification.
7. Experience Modifications
The experience developed by each entity in the combinations will be used in calculating the future
experience modifications for the entity. There will be no experience rating for the project as a unit.
RULE VIII – LIMITS OF LIABILITY
Item 3-B of the Information Page
A. WORKERS COMPENSATION AND EMPLOYERS LIABILITY POLICY
1. Part One – Workers Compensation
There is no limit of liability in the standard policy for Part One – Workers Compensation. The policy
provides all benefits required by the Pennsylvania Workers Compensation Law and Occupational
Disease Act stated in Item 3-A of the Information Page.
2. Part Two – Employers Liability
a. Standard Limits
The standard limits of liability under Part Two are:
Bodily Injury by Accident: $100,000 – each accident
Bodily Injury by Disease: $100,000 – each employee
Bodily Injury by Disease: $500,000 – policy limit.
b. Increased Limits
The limits under Part Two may be increased, subject to the following:
(1) The limits of liability shall be the same for all states specified in Item 3-A of the Information
Page.
(2) The additional premium for increased limits shall be determined by multiplying the total
premium by the percentage in the following Table for Increased Limits. For this purpose,
total premium shall be computed after application of any carrier rate but before application
of experience rating modification or retrospective rating adjustment.
TABLE FOR INCREASED LIMITS
Statistical
Codes
Limits of Liability
Percentage
(000s omitted)
9803
100
/
100
/
1,000
0.2%
9805
100
/
100
/
5,000
1.0%
9806
100
/
100
/
10,000
2.0%
9807
500
/
500
/
500
1.1%
9808
500
/
500
/
1,000
1.3%
9810
500
/
500
/
5,000
2.1%
9811
500
/
500
/
10,000
3.1%
9812
1,000
/
1,000
/
1,000
1.4%
9814
1,000
/
1,000
/
5,000
2.2%
9815
1,000
/
1,000
/
10,000
3.2%
over
9816
1,000
/
1,000
/
10,000
(a)
9837
All other
Refer to Table 1
(a) Apply to PCRB for higher limit charges.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 34
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Table 1
Bodily Injury by Disease: Policy Limit ($000 Omitted)
Bodily
Injury by
Accident
Each
Accident
Limit and
Bodily
Injury by
Disease
Each
Employee
Limit
($000
Omitted)
Loss
Limit
500
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
100
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
1.4%
1.6%
1.8%
2.0%
200
0.4%
0.6%
0.8%
1.0%
1.2%
1.4%
1.6%
1.8%
2.0%
2.2%
2.4%
300
0.7%
0.9%
1.1%
1.3%
1.5%
1.7%
1.9%
2.1%
2.3%
2.5%
2.7%
400
0.9%
1.1%
1.3%
1.5%
1.7%
1.9%
2.1%
2.3%
2.5%
2.7%
2.9%
500
1.1%
1.3%
1.5%
1.7%
1.9%
2.1%
2.3%
2.5%
2.7%
2.9%
3.1%
1,000
1.4%
1.6%
1.8%
2.0%
2.2%
2.4%
2.6%
2.8%
3.0%
3.2%
2,000
1.8%
2.0%
2.2%
2.4%
2.6%
2.8%
3.0%
3.2%
3.4%
3,000
2.2%
2.4%
2.6%
2.8%
3.0%
3.2%
3.4%
3.6%
4,000
2.6%
2.8%
3.0%
3.2%
3.4%
3.6%
3.8%
5,000
3.0%
3.2%
3.4%
3.6%
3.8%
4.0%
6,000
3.4%
3.6%
3.8%
4.0%
4.2%
7,000
3.7%
3.9%
4.1%
4.3%
8,000
4.0%
4.2%
4.4%
9,000
4.3%
4.5%
10,000
4.6%
(3) The premium for increased limits shall be subject to any experience rating modification,
merit rating, deductible credit or retrospective rating. The premium for increased limits on
non-ratable classifications is not subject to any experience rating modifications, merit rating
and retrospective rating.
c. Accident Limit
The limit of liability under Part Two for Bodily Injury by accident applies to all bodily injury arising
out of any one accident.
d. Disease Limits
The limit of liability under Part Two for Bodily Injury by Disease - each employee – applies as a
separate limit to bodily injury by disease to any one employee and the limit of liability for Bodily
Injury by Disease - policy limit applies as an aggregate limit for all bodily injury by disease,
regardless of the number of employees who sustain bodily injury by disease.
e. Show Limit on the Information Page
A limit of liability under Part Two must be stated in Item 3-B of the Information Page.
B. VOLUNTARY COMPENSATION INSURANCE
1. Standard Limits
The standard limits of liability under Part Two Employers Liability Insurance for employees subject to
voluntary compensation insurance are:
Bodily Injury by Accident: $100,000 – each accident
Bodily Injury by Disease: $100,000 – each employee
Bodily Injury by Disease: $500,000 – policy limit
The limit of liability for Bodily Injury by Accident applies to all bodily injury arising out of any one
accident. The limit of liability for Bodily Injury by Disease – each employee – applies as a separate limit
to bodily injury by disease to any one employee and the limit of liability for Bodily Injury by Disease –
policy limit – applies as an aggregate limit for all bodily injury by disease, regardless of the number of
employees who sustain bodily injury by disease.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 35
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
2. Increased Limits
a. The standard limits under Part Two Employers Liability for employees subject to voluntary
compensation insurance may be increased.
b. The premium for the increased limits shall be determined by using the Table in Rule
A. 2. b.
3. Premium Determination
Premium shall be determined on the basis of the workers compensation rules, classifications and
Bureau rating values in this Manual for the state workers compensation law designated in the schedule
in the Voluntary Compensation and Employers Liability Coverage Endorsement.
4. Payroll Records
When voluntary compensation insurance is provided for a group of employees, separate payroll records
shall be maintained by the insured for the designated group of employees.
RULE IX – SPECIAL CONDITIONS OR OPERATIONS AFFECTING COVERAGE
A. EXECUTIVE OFFICERS
1. Definition
Executive Officers of a corporation are the President, Vice President, Secretary, Treasurer or any other
officer appointed or elected in accordance with the charter or by-laws of a corporation or unincorporated
association.
2. Law And Status
Executive Officers of a corporation are covered under the Pennsylvania Workers' Compensation Law and
have the same status as employees under the policy.
Exceptions
(1) Elected officers of Pennsylvania or its political subdivisions are not considered employees; therefore,
they are not covered by the policy.
(2) An executive officer of a for-profit corporation or an executive officer of a nonprofit corporation who
serves voluntarily and without remuneration may elect not to be an "employee" of the corporation. For
the purposes of this exclusion, an executive officer of a for-profit corporation is an individual who has
either an ownership interest in a Subchapter S corporation as defined by the Act of March 4, 1971 (P.L.
6, No. 2), known as the "Tax Reform Code of 1971 ," or an interest of at least five percent in a
Subchapter C corporation as defined by the Tax Reform Code of 1971.
3. Executive Officer Exclusion Procedure
a. An employer who wishes to exempt an executive officer(s) from coverage under their workers
compensation policy may obtain the forms listed below from either the Commonwealth of
Pennsylvania, Department of Labor & Industry - Bureau of Workers' Compensation, 1171 South
Cameron Street, Room 103, Harrisburg, Pennsylvania 17104-2501 or their insurance carrier, agent
or broker.
Application for Executive Officer Exception from the Provisions of the Pennsylvania Workers'
Compensation Act: Section 104 LIBC - 509 07-05.
Executive Officer's Affidavit LIBC - 513 0705
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(Note: Copies of the above forms are found in Section 3 of this Manual)
b. The employer must return both completed forms to their insurance company prior to the exclusion
date. The carrier will endorse their policy by attaching an Exclusion of Executive Officers
Endorsement – Pennsylvania (WC 37 03 10 C). As a general rule, executive officers may be
excluded only on the effective date of the policy. Any exceptions to this general rule must be
approved in writing by the carrier issuing the policy.
c. This Executive Officer Exclusion Procedure must be repeated each time a policyholder wishes to
change the status of any executive officer or secures coverage from a different carrier group.
d. Subchapter C and S corporations with no employees must contact the Bureau of Workers
Compensation, 1171 South Cameron Street, Room 103, Harrisburg, Pennsylvania 17104-2501 for
Executive Officer Exemption Certificates. (717 783 5421)
(Note: Carrier group is defined as an insurance carrier sharing the same controlling ownership.)
4. Executive Officers – MULTIPLE CORPORATE ENTERPRISES
An executive officer may either receive a salary from only one or from several corporations insured under
one policy. In other instances several policies may be issued to cover several corporations and an executive
officer may receive a salary from each of these corporations. The following procedure shall apply in these
instances:
Where it is permissible to include more than one corporation on a single policy and such corporations are
insured by a single carrier whether under one or more policies, the several corporations shall be considered
as a unit with respect to the application of the Executive Officers Rule. In all other cases the rule shall apply
on a policy basis.
5. Executive Officers - REMUNERATION – TREATMENT OF:
a. The remuneration of an executive officer shall not be included with the payroll of the risk for
premium computation purposes, provided:
1 That such officer is elected for the value of his or her name or because of stock holdings, has
no duties and does not come on the premises, except perhaps to attend directors' meetings.
2 That such officer because of age or for other reasons, ceases to perform any duties and does
not come on the premises, except perhaps to attend directors' meetings.
b. The remuneration of an executive officer shall be included with the payroll of the risk for premium
computation purposes, subject to the minimum and maximum provisions of the Basic Manual,
provided:
1 That such executive because of age or for other reasons, ceases to perform any duties,
but nevertheless, frequently visits the premises of the risk.
2 That such officer frequently visits the premises of the risk for business conferences, directors'
meetings or similar duties, although also an officer or employee of another risk in the
operations of which he takes an active interest.
c. Under the following conditions, the amount of remuneration of executive officers which shall be
included with the payroll of the risk for premium computation purposes, subject to the minimum and
maximum amounts of the Basic Manual, shall be as indicated below:
1 Where the officer draws no salary in fact, but a regular salary is credited to him or her on the
books, the amount so credited shall be included in the payroll of the risk as his or her
remuneration.
2 Where the officer draws no salary in fact, but a regular salary is credited to him or her on the
books and subsequently charged back to such officer, the amount so credited shall be
included in the payroll of the risk as his or her remuneration regardless of such charge off.
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3 Where the officer draws no regular salary but draws such various sums as his or her needs or
the conditions of the business dictate, the actual amount drawn shall be included in the
payroll of the risk as his or her remuneration.
4 Where the officer receives no salary in fact, either drawn or credited, or where the records
presented to the auditor fail to disclose the salary, the amount to be included in the payroll of
the risk shall be the applicable manual minimum per week.
6. Premium Determination
Premium for executive officers, other than elected officers of Pennsylvania or its political subdivisions, shall be
based on their total payroll, subject to the following: (For further information refer to Section 1, Rule IX.)
a. The requirements of Rule V-E.
b. The minimum individual payroll for an executive officer is $978 per week.
c. The maximum individual payroll for an executive officer is $2,450 per week.
d. These limitations apply to the average weekly payroll of each executive officer for the number of
weeks the officer was employed during the policy period.
e. A part of a week shall be considered a full week in determining the average weekly payroll.
7. Assignment of Payroll
Payroll assignment shall be made in the same manner as for any employee. No executive officer's payroll may
be assigned to the standard exception classification unless that officer's duties fulfill the definition of either
Salesmen 951 or Office 953. See Rule IV.
8. Flight Duties
Payroll of an executive officer who is a pilot or member of the flying crew of an aircraft used in the insured's
business shall be assigned as follows:
a. For each week during which the executive officer did not perform flight duties, assign the officer's
payroll as provided in Rule IX-A-4.
b. For each week during which the executive officer performed flight duties, assign the officer's payroll
for that week to Code 7421. If an executive officer's non-flying duties in such a week are subject to
a higher-valued classification, that insuring carrier’s higher-valued classification shall be assigned
in that week.
Rules 5a and b apply on the basis of the pilot's log book required under Federal regulations or other verifiable
records.
If Code 7421 applies and verifiable records are not maintained to indicate those weeks during which flying is
performed by executive officers, their payroll shall be assigned to the insuring carrier’s highest-valued
classification which applies to any of their operations.
9. Professional Employer Organization (PEO) – Corporate Clients
The full remuneration of an executive officer(s) shall be included in the payroll of the PEO without payroll
limitation. Executive officers may elect to not be subject to the Pennsylvania Workers Compensation Act.
Refer to Rule 2. – Law and Status of this section for officer exclusion procedure. The corporate entity may
also obtain a separate policy of insurance for their officer(s) and/or any employees not insured by the PEO
contract agreement.
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B. REAL ESTATE SALESPERSON/BROKER LICENSED INSURANCE AGENT – EXCEPTION
Any person who is a licensed real estate salesperson or an associate real estate broker, affiliated with licensed
real estate broker or a licensed insurance agent affiliated with a licensed insurance agency, under written
agreement, remunerated on a commission only basis and who qualifies as an independent contractor for state
tax purposes or for federal tax purposes under the Internal Revenue Code of 1986 (Public Law 99-514, 26
U.S.C. § 1 ET seq.) is exempt from coverage under the Workers' Compensation Act.
C. PROFESSIONAL OR SEMIPROFESSIONAL ATHLETIC TEAMS – CLASS CODES 970 AND 991
1. Employees who qualify for payroll limitations include all players on the employer’s salary list whether
regularly played or not, coaches, managers or sports officials.
2. The entire remuneration of each player, coach, manager or sports official should be included in
computing premium, subject to a maximum of $200,000 per policy year.
3. When a player, coach or manager works for two or more teams in the same sport during the policy year,
the maximum shall be prorated.
4. The remuneration of an individual player, coach, manager or sports official is subject to a minimum of
$500 per policy year, including board and lodging. For more details refer to the Classification and Rating
Values Section.
D. SOLE PROPRIETORS, PARTNERSHIPS AND MEMBERS OF LIMITED LIABILITY COMPANIES
Sole proprietors, partners and members of a Limited Liability Company (LLC) are not mandatorily covered by
the Pennsylvania Workers' Compensation Act or the Pennsylvania Occupational Disease Act. A sole
proprietor, partner or member of a Limited Liability Company (LLC) may be able to purchase and/or be insured
under a standard workers compensation insurance policy. When such coverage is provided, attach WC 00 03
10, Sole Proprietors, Partners, Officers and Others Coverage Endorsement, to the policy, naming the
individual(s) so insured. Minimum and maximum payrolls on which premium is based for sole proprietors,
partners and members of a Limited Liability Company shall be the same as those set forth in Rule IX, A., 6. for
executive officers. If payroll information is not available use the statewide average weekly wage in effect as of
the inception date of the policy. The SAWW may be obtained, among other sources, from the Pennsylvania
Department of Labor and Industry’s website or from the PCRB’s website under the “Quick Reference” table.
Profit or loss amounts attributed to the insured individual’s interest in the business are not to be considered
payroll.
E. SUBCONTRACTORS
1. a. Law on Contractors and Subcontractors.
Pennsylvania Workers' Compensation Act (Section 302 a & b) provides that a contractor is
responsible for the payment of compensation benefits to employees of its uninsured subcontractors.
b. A contractor shall not subcontract all or any part of a contract unless the subcontractor has presented
proof of insurance under this act.
c. (1) Prior to issuing a building permit to a contractor, a municipality shall require the contractor
to present proof of workers' compensation insurance or an affidavit that the contractor does not
employ other individuals and is not required to carry workers' compensation insurance.
(2) Every building permit issued by a municipality to a contractor shall clearly set forth the
name and workers' compensation policy and the contractor's Federal or State Employer
Identification Number. This information shall be in addition to any information required by municipal
ordinance. If the building permit is issued to an applicant which affirms it is not obligated to maintain
workers' compensation insurance under this act, the permit shall clearly set forth the contractor's
Federal or State Employer Identification Number and the substance of the affirmation and that the
applicant is not permitted to employ any individual to perform work pursuant to the building permit.
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(3) Every municipality issuing a building permit shall be named as a workers’ compensation
policy certificate holder of a contractor-issued building permit. This certificate shall be filed with the
municipality's copy of the building permit. An insurer issuing a policy which names a municipality as
a workers' compensation policy certificate holder pursuant to this section shall be required to notify
that municipality of the expiration or cancellation of any such policy of insurance or policy certificate
within three working days of such cancellation or expiration.
(4) A municipality shall issue a stop-work order to a contractor who is performing work
pursuant to a building permit, upon receiving actual notice that the contractor's workers'
compensation insurance or State-approved self-insured status has been cancelled. Also, if the
municipality receives actual notice that a permittee, having filed an affidavit of exemption from
workers' compensation insurance, has hired persons to perform work pursuant to a building permit
and does not maintain required workers' compensation insurance, the municipality shall issue a
stop-work order. This order shall remain in effect until proper workers' compensation coverage is
obtained for all work performed pursuant to the building permit.
d. (1) Where a contractor is performing work for a public body or political subdivision, all
contractors and subcontractors shall provide proof of workers' compensation insurance to the
public body or political subdivision effective for the duration of the work.
(2) The public body or political subdivision shall issue a stop work order to any contractor who
is performing work for that public body or political subdivision upon receiving notice that any public
contractor's workers' compensation insurance, or State-approved self-insurance status, has expired
or has been cancelled. If the public body or political subdivision receives actual notice that a
contractor, having filed an affidavit of exemption from workers' compensation insurance, has hired
persons to perform work for a public body or political subdivision and does not maintain the
required workers' compensation insurance or self-insurance, the public body or political subdivision
shall issue a stop work order, which order shall remain in effect until proper workers' compensation
coverage is obtained for all work performed pursuant to the contract of work for the public body or
political subdivision.
e. Should such policy of workers' compensation insurance be cancelled or expire during the duration
of the work or should the workers' compensation self-insurance status change during the said
period, the contractor shall immediately notify, in writing, the municipality, public body or political
subdivision of such cancellation, expiration or change in status.
f. Nothing is this act shall be the basis of any liability on part of the municipality.
g. For purposes of subsections (b), (c) and (d) of this section, "proof of insurance" shall include a
certificate of insurance or self-insurance, demonstrating current coverage and compliance with the
requirements of this act, the Occupational Disease Act and the Longshore and Harbor Workers'
Compensation Act (44 Stat. 1424, 33 U.S.C. 901 et seq.), its amendments and supplements, where
applicable.
h. For purposes of subsections (b), (c) and (d) of this section, "proof of insurance" shall not be
required when the employer has been exempted pursuant to section 304.2 of this act.
2. Coverage
If the contractor has specifically assumed this liability, use the Statutory Employer Endorsement (WC 37 03 09)
in Section 3 of this Manual. The carrier for the subcontractor should use Exclusion of Employees Endorsement
(WC 37 03 03) in Section 3 of this Manual.
3. Premium for Uninsured Subcontractors
The contractor shall furnish satisfactory evidence that the subcontractor had workers' compensation insurance
in force covering the work performed for the contractor. For each subcontractor for which such evidence is not
furnished, additional premium shall be charged on the policy which insured the contractor as follows:
a. The contractor shall provide a complete payroll record of the employees of each uninsured
subcontractor. Premium on such payroll shall be based on the classifications which would have
applied if the employees of the subcontractor had been employees of the contractor.
b. If the contractor does not supply the payroll records of its subcontractor, the full subcontract price of
the work performed during the policy period by the subcontractor shall be established as the payroll of
the subcontractor's employees. The additional premium shall be charged on that amount as payroll.
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Exception to 3b
If investigation on a specific job discloses that a definite amount of the subcontract price represents
payroll, such amount shall be the payroll for the additional premium computation. In contracts for: (1)
mobile equipment with operators (such as but not limited to: earth movers, graders, bulldozers, or log
skidders), the payroll shall not be less than 33% of the subcontract price, (2) labor and material, the
payroll shall not be less than 50% of the subcontract price, (3) labor only, the payroll shall be
established as not less than 90% of the subcontract price.
c. If an experience modification has been established for the contractor, such experience modification
shall be applied to the premium developed for the uninsured subcontractor.
4. Drivers, Chauffeurs and Helpers Under Contract
This rule on subcontractors does not apply to contracts to drivers, chauffeurs or helpers on vehicles
engaged under contract. See Rule IV B. 3a (10).
F. EX-MEDICAL COVERAGE
Ex-medical coverage is prohibited in the state of Pennsylvania.
G. TRUCKERS – INTERSTATE
The payroll of a trucker shall be assigned to a state in which it has a terminal or base of operations. These
guidelines are not applicable to dispatching or broker operations.
Example:
A driver/employee resides in State A. His employer/trucker base of operations is in State B. If the
driver/employee regularly travels to the terminal or base of operations in State B to load or unload freight or
perform other regular work functions, i.e. mechanic, the driver/employee payroll shall be assigned to State B.
When the trucker does not operate from a terminal or base of operation, the state to which the payroll is
assigned shall be determined in accordance with the following procedures.
If it can be established that the trucker does a significant portion of its business in a single state, the payrolls,
other than those payrolls which can be attributed to specific work functions in a specific state, should be
assigned to that state. Factors such as driving time, number of pickups and deliveries, revenue and tonnage,
should be considered in determining the state of payroll assignment. If a state payroll assignment cannot be
made based on these factors, then the truckers payroll shall be assigned to his state of residence.
For the purposes of the guidelines the following definitions shall apply:
TRUCKER – A trucker is the holder of operating authority from a government agency.
TERMINAL OR BASE OF OPERATIONS – A permanent location owned, leased or used by the trucker at
which loading, unloading and other related non-clerical work functions such as maintenance and transfers are
performed and from which the driver/employee is assigned to work from on a regular basis.
STATE OF RESIDENCE – The state in which the trucker resides as evidenced by the location used for the
filing of federal income taxes.
REGULAR – A pattern of 40 hours per week or any other pattern that appears on a continuing basis.
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H. PENNSYLVANIA CONSTRUCTION CLASSIFICATION PREMIUM ADJUSTMENT PROGRAM
1. The Pennsylvania Construction Classification Premium Adjustment Program (PCCPAP) provides for a
premium credit for up to one year for a policy which contains one or more construction classifications.
For policies subject both to a Pennsylvania Construction Classification Premium Adjustment Program
credit and any retrospective rating plan the PCCPAP credit shall be applied in determining standard
premium. Such adjusted standard premium shall then be used wherever standard premium would
otherwise apply in determining retrospective rating plan values and amounts for the retrospective rating
plan applicable to the same risk if no PCCPAP credit were applicable. PCCPAP credits shall not be
applied to final retrospective premium either in lieu of or in addition to the above prescribed procedure.
The basis for determining the credit is the total payroll (including overtime premium pay) and hours
worked for each construction classification as reported to taxing authorities. The applicable report periods
vary according to the policy effective date of each policy, as set forth below:
Policy
Reporting
Effective
Period for
Dates
Qualifying Wages
---October 1, 2017 and later
Third calendar quarter of ---2016
If the insured did not engage in operations for the complete quarter, then the last complete quarter prior to
policy year inception shall be used or, if there was no complete quarter of operations prior to the policy
inception, then the first complete quarter after policy inception shall be used. A credit may be determined for
each construction classification by dividing the total payroll, including overtime premium pay, by the number of
hours worked to arrive at the average hourly wage for the classification. In the absence of specific records for
salaried employees, it will be assumed each such individual worked forty (40) hours per week. The credit for
average hourly wage is listed below:
Policy Effective Dates – ---October 1, 2017 and later
Credit From
Credit From
Average
Standard
Average
Standard
Hourly Wage
Premium
Hourly Wage
Premium
29.64 or less
None
36.85
37.49
18%
29.65
30.09
5%
37.50
38.14
19%
30.10
30.59
6%
38.15
38.84
20%
30.60
31.09
7%
38.85
39.54
21%
31.10
31.59
8%
39.55
40.29
22%
31.60
32.14
9%
40.30
41.04
23%
32.15
32.69
10%
41.05
41.79
24%
32.70
33.24
11%
41.80
42.59
25%
33.25
33.79
12%
42.60
43.39
26%
33.80
34.34
13%
43.40
44.24
27%
34.35
34.94
14%
44.25
45.14
28%
34.95
35.54
15%
45.15
46.04
29%
35.55
36.19
16%
46.05
and over
30%
36.20
36.84
17%
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The total construction classification credit amount, in dollars, must be calculated and then divided by the total
policy premium at bureau rating values – including construction and non-construction classifications. The
resulting percentage credit will be the indicated policy credit. When calculating the indicated policy credit, the
percentage shall be rounded to the nearest whole number with .5 being rounded upward (as an example, 5.4
rounded to 5 and 5.5 rounded to 6).
The indicated policy credit will be applied to the policy for any insured not eligible for experience rating. For
insureds eligible for experience rating, a policy credit is determined as follows:
• The insured’s experience modification effective one year prior to the effective date of the Pennsylvania
Construction Classification Premium Adjustment Program (PCCPAP) credit will be determined in
accordance with applicable Manual rules using expected losses reduced by the indicated policy credit
percentage for the policy period to which the PCCPAP credit will apply. This experience modification will
be designated as the PCCPAP numerator.
• The insured’s experience modification effective one year prior to the effective date of the PCCPAP credit
will be determined in accordance with applicable Manual rules. This experience modification will be
designated as the PCCPAP denominator.
• A credit Adjustment Factor will be computed by dividing the PCCPAP numerator by the PCCPAP
denominator. This credit adjustment factor will be rounded to four decimal places. In the event that the
insured’s experience modification factor effective one year prior to the effective date of the PCCPAP credit
cannot be promulgated at the time the PCCPAP credit is determined, the credit adjustment factor will be
set equal to 1.0000.
• A policy credit will be computed according to the following formula:
100 - [100 - indicated policy credit] x credit adjustment factor
• The policy credit, rounded to the nearest whole number using the convention described above with respect
to the indicated policy credit, will be applied to the policy for insureds eligible for experience rating.
EXAMPLE:
Hypothetical insured qualified for experience rating –
(1.)
Insured’s indicated policy credit:
26
(2.)
PCCPAP numerator: (insured’s experience modification for prior
policy
period with expected losses reduced by the indicated policy
credit)
1.026
(3.)
PCCPAP denominator: (insured’s experience modification for prior
policy period)
0.957
(4.)
Credit adjustment factor:
((2) / (3)) rounded to 4 decimals
1.0721
(5.)
Policy credit factor:
100 - [100 - 26] x 1.0721 rounded to two decimals
21
The insured shall submit the required payroll and hours worked information to the Pennsylvania Compensation
Rating Bureau for calculation of any applicable credit. The carrier shall, upon audit, verify the information that
was submitted by the insured and used in the calculation of the credit. If the carrier discovers an error in the
original request for policy credit, the revised information must be submitted to the Pennsylvania Compensation
Rating Bureau for recalculation. If the insured does not furnish records to verify the payrolls and hours worked
originally submitted and used in the calculation of the credit, there shall be no credit applied to the policy.
The credit authorized by the Pennsylvania Compensation Rating Bureau shall appear on Item 4 of the policy. If
the credit applicable to the policy is not available at the time of policy issuance, the carrier shall endorse the
policy to provide the appropriate credit information once a qualifying application has been processed and the
Bureau has notified the carrier of the credit determined on the basis of such application.
Report Pennsylvania Construction Class Premium Credit on the information page and unit statistical report
under Code 9046.
Carriers are required to use the approved form to notify all their insureds, who have one or more construction
classifications on their policy, that they may be eligible for a premium adjustment credit.
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"Construction classifications" are those classifications subject to the following code numbers:
601
611
649
657
664
673
691
603
615
651
658
665
674
693
605
617
652
659
666
675
695
606
645
653
660
667
676
607
646
654
661
668
677
608
647
655
662
669
679
609
648
656
663
670
681
2. Appeals
The Bureau's determination of an individual risk's eligibility for or the percentage of credit under the
Pennsylvania Construction Classification Premium Adjustment Program may be appealed pursuant to RULE
XVI, APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE, Section 1 of this Manual.
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BUREAU FILE NO.: ________________________
PENNSYLVANIA WORKERS COMPENSATION – PREMIUM CREDIT APPLICATION
NAME ON INSURANCE POLICY _________________________________________________________________________
INSURANCE COMPANY (Not Agent) ______________________________________________________________________
POLICY NO. ________________________________ EFF. DATE ____________________________
Notice: Unless Code(s), total wages paid as reported to taxing authorities, total hours worked, and calendar quarter
reported are indicated and application is signed, it cannot be processed. Non-construction class code
payrolls must be included. Corporate Officers should be included in the appropriate classification subject to
payroll limitation rules. Do not include corporate officers who have elected to be excluded from the Workers
Compensation Act. Contact your agent and/or insurance company if assistance is desired.
Are you currently engaged in a Long Term Construction Project (i.e. Wrap-up)?
YES
TOTAL
HOURS
PENNSYLVANIA
TOTAL
WORKED
WC
PENNSYLVANIA
THIS QUARTER
CLASS
WAGES PAID
(Including
CLASSIFICATION DESCRIPTION
CODE
THIS QUARTER
O.T.)
Example: Carpentry
652
$8,000
460
Example: Office
953
$3,000
520
The foregoing is based on actual wages and hours worked, as reflected in our payroll records, for the complete calendar
quarter ending _________________________.
Signature ________________________________________
Title ________________________________________
Telephone Number ________________________________
Date ________________________________________
Address ________________________________
City __________________
State _________
Zip Code ______
SEND APPLICATION TO:
EXPERIENCE RATING DEPARTMENT
PENNSYLVANIA COMPENSATION RATING BUREAU
UNITED PLAZA BUILDING, SUITE 1500
30 SOUTH 17th STREET
PHILADELPHIA, PA 19103-4007
No application will be processed by the Bureau unless such application is filed within 12 months after the
termination of the policy period to which it would apply.
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I. CERTIFIED SAFETY COMMITTEE CREDIT PROGRAM
1. The Pennsylvania Workers’ Compensation Act of June 2, 1915, as amended, mandates that the
Department of Labor and Industry develop certification criteria for the operation of safety committees.
(For certification criteria contact the Pennsylvania Department of Labor and Industry.)
2. A 5% rate credit shall apply to the policy period beginning with the next policy in effect following
certification and shall not apply to the policy period in effect when the certification is issued.
3. The 5% rate credit shall continue if the employer annually submits certification renewal affidavits
acceptable to the Department of Labor and Industry.
4. Use Endorsement WC 37 04 04 C Certified Safety Committee Endorsement – Pennsylvania to show
credit on the appropriate policy.
RULE X – CANCELLATION
A. WHO MAY CANCEL
1. The Cancellation Condition of the Standard Policy permits cancellation by the insured or by the
insurance carrier.
2. Pennsylvania enacted legislation that prohibits an insurance carrier from cancelling workers'
compensation policies during their term, except for nonpayment of premium and/or failure to reimburse
the deductible amount.
Reinstatement
When a notice of cancellation for non-payment has been issued, if the insurer thereafter receives payment
and voluntarily determines to reinstate the policy, such reinstatement of coverage must be retroactive to the
cancellation date.
Alternatively, if the insurer does not want to reinstate the policy as of the cancellation date but voluntarily
determines to resume coverage after a lapse in coverage, the insurer must issue a new policy. Such new
policy must carry the carrier rating values effective on the policy effective date of the new policy.
IMPORTANT NOTICE: CANCELLATION NOTICES MUST BE FILED WITH THE BUREAU WITHIN 10
DAYS OF ISSUANCE; PROVIDED, HOWEVER, THAT FAILURE TO FILE SUCH NOTICE WITHIN THE
REQUIRED TIME SHALL NOT INVALIDATE ANY CANCELLATION WHICH HAS BEEN MADE IN
ACCORDANCE WITH THE PROVISIONS OF THE POLICY.
B. PREMIUM DETERMINATION – CANCELLATION BY THE INSURANCE CARRIER
Premium for the canceled policy shall be computed as follows:
1. Carrier Rating Values and Payroll
Apply carrier rating values to the payroll developed during the period the policy was in effect.
2. Experience Rating
Apply any experience rating modification in accordance with the rules of the Experience Rating Plan
Section. Refer to Rule VI-E.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 46
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
C. PREMIUM DETERMINATION – CANCELLATION BY THE INSURED, WHEN RETIRING FROM BUSINESS
Compute the premium as provided in B above if a policy is cancelled by the insured when:
1. All the work covered by the policy has been completed, or
2. All interest in any business covered by the policy has been sold, or
3. The insured has retired from all business covered by the policy.
D. PREMIUM DETERMINATION—CANCELLATION BY THE INSURED, EXCEPT WHEN RETIRING FROM
BUSINESS
The premium for the canceled policy shall be based on the Short Rate Cancellation Table in this rule and
computed as follows:
1. Actual Payroll
Determine the payroll developed during the period the policy was in effect.
2. Extended Payroll and Number of Days
a. Extended Payroll
Extend such payroll pro-rata based on the number of days for which the policy was written divided by
the number of days the policy remained in force to produce the full policy payroll.
Example
A policy written for 250 days that remained in effect for 185 days produced a payroll of $55,500. Payroll
extended for the original policy term — $55,500 x 250/185 = $75,000.
b. Extended Number of Days
The extended number of days shall be determined by dividing the number of days the policy was in
force by the number of days for which the policy was written and multiplying the quotient by 365 days.
(When the policy was written for a one year period, the extended number of days will equal the number
of days the policy remained in force.
3. Carrier Rate
Apply carrier rate to the payroll in 2a. above.
4. Experience Rating
Apply any experience rating modification in accordance with the rules of the Experience Rating Plan
Section. Refer to Rule VI-H.
5. Short Rate Percentage
Based on the extended number of days calculated in 2.b., apply the short rate percentage shown in the
Short Rate Cancellation Table in this rule to the premium computed on the basis of the extended payroll
in order to determine the short rate portion of the premium.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 47
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
6. Example of a Short Rate Cancellation
A policy originally written for 250 days in effect for 185 days develops actual payroll of $55,500, carrier
rate of $.50.
a. Payroll extended to full policy term =
$55,500 x 250 = $75,000
185
b. Full policy term premium = $75,000 x $.50 = $375
c. Extended number of days =
185 x 365 = 270
250
d. Short rate percentage for 270 days = 80%
e. Short rate premium = $375 x .80 = $300
f. Total premium for canceled policy = $300
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 48
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
E. SHORT RATE CANCELLATION TABLE FOR TERM OF ONE YEAR
Days
Policy
In Force
Percent
of
One Year
Premium
Days
Policy
In Force
Percent of
One Year
Premium
1
5%
154
-
156
53
2
6
157
-
160
54
3
-
4
7
161
-
164
55
5
-
6
8
165
-
167
56
7
-
8
9
168
-
171
57
9
-
10
10
172
-
175
58
11
-
12
11
176
-
178
59
13
-
14
12
179
-
182
(6 mos)
60
15
-
16
13
183
-
187
61
17
-
18
14
188
-
191
62
19
-
20
15
192
-
196
63
21
-
22
16
197
-
200
64
23
-
25
17
201
-
205
65
26
-
29
18
206
-
209
66
30
-
32
(1 mo)
19
210
-
214
(7 mos)
67
33
-
36
20
215
-
218
68
37
-
40
21
219
-
223
69
41
-
43
22
224
-
228
70
44
-
47
23
229
-
232
71
48
-
51
24
233
-
237
72
52
-
54
25
238
-
241
73
55
-
58
26
242
-
246
(8 mos)
74
59
-
62
(2 mos)
27
247
-
250
75
63
-
65
28
251
-
255
76
66
-
69
29
256
-
260
77
70
-
73
30
261
-
264
78
74
-
76
31
265
-
269
79
77
-
80
32
270
-
273
(9 mos)
80
81
-
83
33
274
-
278
81
84
-
87
34
279
-
282
82
88
-
91
(3 mos)
35
283
-
287
83
92
-
94
36
288
-
291
84
95
-
98
37
292
-
296
85
99
-
102
38
297
-
301
86
103
-
105
39
302
-
305
(10 mos)
87
106
-
109
40
306
-
310
88
110
-
113
41
311
-
314
89
114
-
116
42
315
-
319
90
117
-
120
43
320
-
323
91
121
-
124
(4 mos)
44
324
-
328
92
125
-
127
45
329
-
332
93
128
-
131
46
333
-
337
(11 mos)
94
132
-
135
47
338
-
342
95
136
-
138
48
343
-
346
96
139
-
142
49
347
-
351
97
143
-
146
50
352
-
355
98
147
-
149
51
356
-
360
99
150
-
153
(5 mos)
52
361
-
365
(12 mos)
100
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 49
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Short Rate Cancellation Table
Days In
Policy
Short Rate
Percentages
Factor to Apply
to Earned Premium
for Period Policy
In Effect
Days In
Policy Period
Short Rate
Percentages
Factor to Apply
to Earned Premium
for Period Policy
in Effect
1
.05
18.2482
46
.23
1.8250
2
.06
10.9489
47
.23
1.7861
3
.07
8.5158
48
.24
1.8250
4
.07
6.3869
49
.24
1.7877
5
.08
5.8394
50
.24
1.7520
6
.08
4.8662
51
.24
1.7176
7
.09
4.6924
52
.25
1.7548
8
.09
4.1058
53
.25
1.7216
9
.10
4.0552
54
.25
1.6899
10
.10
3.6496
55
.26
1.7255
11
.11
3.6496
56
.26
1.6947
12
.11
3.3455
57
.26
1.6650
13
.12
3.3689
58
.26
1.6362
14
.12
3.1283
59
.27
1.6704
15
.13
3.1630
60
.27
1.6425
16
.13
2.9653
61
.27
1.6156
17
.14
3.0056
62
.27
1.5895
18
.14
2.8386
63
.28
1.6222
19
.15
2.8818
64
.28
1.5969
20
.15
2.7377
65
.28
1.5723
21
.16
2.7812
66
.29
1.6038
22
.16
2.6547
67
.29
1.5799
23
.17
2.6980
68
.29
1.5566
24
.17
2.5856
69
.29
1.5341
25
.17
2.4821
70
.30
1.5643
26
.18
2.5270
71
.30
1.5423
27
.18
2.4334
72
.30
1.5208
28
.18
2.3465
73
.30
1.5000
29
.18
2.2656
74
.31
1.5291
30
.19
2.3117
75
.31
1.5087
31
.19
2.2371
76
.31
1.4888
32
.19
2.1672
77
.32
1.5169
33
.20
2.2121
78
.32
1.4974
34
.20
2.1471
79
.32
1.4785
35
.20
2.0857
80
.32
1.4600
36
.20
2.0278
81
.33
1.4870
37
.21
2.0716
82
.33
1.4689
38
.21
2.0171
83
.33
1.4512
39
.21
1.9654
84
.34
1.4774
40
.21
1.9162
85
.34
1.4600
41
.22
1.9585
86
.34
1.4430
42
.22
1.9119
87
.34
1.4264
43
.22
1.8674
88
.35
1.4517
44
.23
1.9079
89
.35
1.4354
45
.23
1.8655
90
.35
1.4194
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 50
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Short Rate Cancellation Table (Continued)
Days in
Policy Period
Short Rate
Percentages
Factors to Apply
to Earned Premium
for Period Policy
in Effect
Days in
Policy Period
Short Rate
Percentages
Factors to Apply
to Earned Premium
for Period Policy
in Effect
91
.35
1.4038
136
.48
1.2882
92
.36
1.4283
137
.48
1.2788
93
.36
1.4129
138
.48
1.2696
94
.36
1.3979
139
.49
1.2867
95
.37
1.4216
140
.49
1.2775
96
.37
1.4068
141
.49
1.2684
97
.37
1.3923
142
.49
1.2595
98
.37
1.3781
143
.50
1.2762
99
.38
1.4010
144
.50
1.2674
100
.38
1.3870
145
.50
1.2586
101
.38
1.3733
146
.50
1.2500
102
.38
1.3598
147
.51
1.2663
103
.39
1.3820
148
.51
1.2578
104
.39
1.3688
149
.51
1.2493
105
.39
1.3557
150
.52
1.2653
106
.40
1.3774
151
.52
1.2569
107
.40
1.3645
152
.52
1.2487
108
.40
1.3519
153
.52
1.2405
109
.40
1.3395
154
.53
1.2562
110
.41
1.3605
155
.53
1.2481
111
.41
1.3452
156
.53
1.2401
112
.41
1.3362
157
.54
1.2554
113
.41
1.3243
158
.54
1.2475
114
.42
1.3447
159
.54
1.2396
115
.42
1.3330
160
.54
1.2319
116
.42
1.3215
161
.55
1.2469
117
.43
1.3414
162
.55
1.2392
118
.43
1.3301
163
.55
1.2316
119
.43
1.3189
164
.55
1.2241
120
.43
1.3079
165
.56
1.2388
121
.44
1.3273
166
.56
1.2313
122
.44
1.3164
167
.56
1.2240
123
.44
1.3057
168
.57
1.2384
124
.44
1.2951
169
.57
1.2311
125
.45
1.3140
170
.57
1.2238
126
.45
1.3036
171
.57
1.2167
127
.45
1.2933
172
.58
1.2308
128
.46
1.3117
173
.58
1.2237
129
.46
1.3016
174
.58
1.2167
130
.46
1.2916
175
.58
1.2097
131
.46
1.2817
176
.59
1.2236
132
.47
1.2996
177
.59
1.2167
133
.47
1.2899
178
.59
1.2098
134
.47
1.2802
179
.60
1.2235
135
.47
1.2708
180
.60
1.2167
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 51
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Short Rate Cancellation Table (Continued)
Days in
Policy Period
Short Rate
Percentages
Factor to Apply
to Earned Premium
for Period Policy
in Effect
Days in
Policy Period
Short Rate
Percentages
Factor to Apply
to Earned Premium
for Period Policy
in Effect
181
.60
1.2099
226
.70
1.1305
182
.60
1.2033
227
.70
1.1255
183
.61
1.2167
228
.70
1.1206
184
.61
1.2101
229
.71
1.1317
185
.61
1.2035
230
.71
1.1267
186
.61
1.1970
231
.71
1.1219
187
.61
1.1906
232
.71
1.1170
188
.62
1.2037
233
.72
1.1279
189
.62
1.1974
234
.72
1.1231
190
.62
1.1910
235
.72
1.1183
191
.62
1.1848
236
.72
1.1136
192
.63
1.1977
237
.72
1.1089
193
.63
1.1914
238
.73
1.1195
194
.63
1.1853
239
.73
1.1149
195
.63
1.1792
240
.73
1.1102
196
.63
1.1732
241
.73
1.1056
197
.64
1.1858
242
.74
1.1161
198
.64
1.1798
243
.74
1.1115
199
.64
1.1739
244
.74
1.1070
200
.64
1.1680
245
.74
1.1025
201
.65
1.1804
246
.74
1.0980
202
.65
1.1745
247
.75
1.1083
203
.65
1.1687
248
.75
1.1038
204
.65
1.1630
249
.75
1.0994
205
.65
1.1573
250
.75
1.0950
206
.66
1.1694
251
.76
1.1052
207
.66
1.1638
252
.76
1.1008
208
.66
1.1582
253
.76
1.0964
209
.66
1.1526
254
.76
1.0921
210
.67
1.1645
255
.76
1.0878
211
.67
1.1590
256
.77
1.0979
212
.67
1.1535
257
.77
1.0936
213
.67
1.1481
258
.77
1.0893
214
.67
1.1428
259
.77
1.0851
215
.68
1.1544
260
.77
1.0810
216
.68
1.1491
261
.78
1.0908
217
.68
1.1438
262
.78
1.0866
218
.68
1.1385
263
.78
1.0825
219
.69
1.1500
264
.78
1.0784
220
.69
1.1448
265
.79
1.0881
221
.69
1.1396
266
.79
1.0840
222
.69
1.1345
267
.79
1.0800
223
.69
1.1294
268
.79
1.0759
224
.70
1.1406
269
.79
1.0719
225
.70
1.1356
270
.80
1.0815
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 52
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Short Rate Cancellation Table (Continued)
Days in
Policy Period
Short Rate
Percentages
Factor to Apply
to Earned Premium
for Period Policy
in Effect
Days in
Policy Period
Short Rate
Percentages
Factor to Apply
to Earned Premium
for Period Policy
in Effect
271
.80
1.0775
316
.90
1.0396
272
.80
1.0735
317
.90
1.0363
273
.80
1.0696
318
.90
1.0330
274
.81
1.0790
319
.90
1.0298
275
.81
1.0751
320
.91
1.0380
276
.81
1.0712
321
.91
1.0347
277
.81
1.0673
322
.91
1.0315
278
.81
1.0635
323
.91
1.0283
279
.82
1.0728
324
.92
1.0364
280
.82
1.0689
325
.92
1.0332
281
.82
1.0651
326
.92
1.0301
282
.82
1.0614
327
.92
1.0269
283
.83
1.0705
328
.92
1.0238
284
.83
1.0667
329
.93
1.0318
285
.83
1.0630
330
.93
1.0286
286
.83
1.0593
331
.93
1.0255
287
.83
1.0556
332
.93
1.0224
288
.84
1.0646
333
.94
1.0303
289
.84
1.0609
334
.94
1.0272
290
.84
1.0572
335
.94
1.0242
291
.84
1.0536
336
.94
1.0211
292
.85
1.0625
337
.94
1.0181
293
.85
1.0589
338
.95
1.0259
294
.85
1.0553
339
.95
1.0229
295
.85
1.0517
340
.95
1.0198
296
.85
1.0481
341
.95
1.0169
297
.86
1.0569
342
.95
1.0139
298
.86
1.0534
343
.96
1.0216
299
.86
1.0498
344
.96
1.0186
300
.86
1.0463
345
.96
1.0156
301
.86
1.0429
346
.96
1.0127
302
.87
1.0515
347
.97
1.0203
303
.87
1.0480
348
.97
1.0174
304
.87
1.0446
349
.97
1.0145
305
.87
1.0411
350
.97
1.0116
306
.88
1.0497
351
.97
1.0087
307
.88
1.0462
352
.98
1.0162
308
.88
1.0429
353
.98
1.0133
309
.88
1.0395
354
.98
1.0105
310
.88
1.0361
355
.98
1.0076
311
.89
1.0445
356
.99
1.0150
312
.89
1.0412
357
.99
1.0122
313
.89
1.0379
358
.99
1.0094
314
.89
1.0346
359
.99
1.0065
315
.90
1.0429
360
.99
1.0038
361
1.00
1.0111
362
1.00
1.0083
363
1.00
1.0055
364
1.00
1.0027
365
1.00
1.0000
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 53
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
RULE XI – THREE-YEAR FIXED RATE POLICY OPTION
1. A carrier may file a "Three-Year Fixed Rate Option" program with the Pennsylvania Insurance
Department.
2. A policy may be issued for a period of three years at a fixed carrier rate, provided the risk is not eligible
for the Experience Rating Plan on the effective date of the policy.
3. A policy issued under an approved program shall be designated on the Information Page as follows -
"THREE-YEAR FIXED RATE."
RULE XII – U.S. LONGSHORE AND HARBOR WORKERS' COMPENSATION ACT
A. GENERAL EXPLANATION
The U.S. Longshore and Harbor Workers' Compensation Act (U.S.L. & H.W. Act) is a Federal law which
provides for payment of compensation and other benefits to employees such as longshoremen, harbor
workers, ship repairmen, shipbuilders, ship-breakers and other employees engaged in loading, unloading,
repairing or building a vessel. It applies to such employees while working on navigable waters of the United
States and also while working on any adjoining pier, wharf, dry dock, terminal, building way, marine railway, or
other area adjoining such navigable waters customarily used for loading, unloading, repairing or building a
vessel. It does not cover masters or members of the crew of a vessel. For complete details see U.S. Code
(1946), Title 33, Section 901-49, amended by Public Law 92-576.
B. WORKERS COMPENSATION INSURANCE – PART ONE
The standard policy is used to insure the statutory obligation of an employer to furnish benefits required by the
U.S.L. & H.W. Act. Attach the Standard Longshore and Harbor Workers' Compensation Act Coverage
Endorsement (WC 00 01 06A) to provide such insurance. Do not designate the U.S.L. & H.W. Act in Item 3-A
of the Information Page.
C. EMPLOYERS LIABILITY INSURANCE – PART TWO
For operations subject to the U.S.L. & H.W. Act, the standard limits of liability under Part Two are:
Bodily Injury by Accident: $100,000 – each accident
Bodily Injury by Disease: $100,000 – each employee
Bodily Injury by Disease: $500,000 – policy limit, Refer to Rule VIII.
D. CLASSIFICATIONS AND RATES
1. Classifications
Classifications for insurance under the U.S.L. & H.W. Act are listed in "Section 2 – Classifications" of
this Manual.
2. Rates for Federal "F" Classifications
The manual rates for classification code numbers followed by the letter "F" include premium for
operations subject to the U.S.L. & H.W. Act.
3. Bureau Rating Values for Non-Federal "Non-F" Classifications
The manual bureau rating values for classification code numbers not followed by the letter "F" do not
include premium for operations subject to the U.S.L. & H.W. Act. If operations under such classifications
involve some employees subject to U.S.L. & H.W. Act, the manual rates and minimum premiums for
such classifications shall be increased by the U.S. Longshore and Harbor Workers' Compensation
Coverage Percentage. Such increased rate shall apply only to payroll of employees engaged in
operations subject to the U.S.L. & H.W. Act.
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E. EXTENSIONS OF THE U.S.L. & H.W. ACT
1. Defense Base Act
The Defense Base Act extends the provisions of the U.S.L. & H.W. Act to employers and their
employees on overseas military bases and on other overseas locations under public works contracts
being performed by contractors with agencies of the United States Government. Employees who are not
United States citizens may be exempted from coverage upon approval of a waiver by the Secretary of
Labor. For complete details, see Defense Bases Act, U.S. Code (1946) Title 42 Sections 1651-54,
Public Law 208, 77th Congress.
To provide such insurance, attach the Standard Defense Base Act Coverage Endorsement (WC 00 01
01A).
2. Civilian Employees of Nonappropriated Fund Instrumentalities Act
The Nonappropriated Fund Instrumentalities Act extends the provisions of the U.S.L. & H.W. Act to
civilian employees of nonappropriated fund instrumentalities such as post exchanges and service clubs
of the Armed Forces. For complete details, see U.S. Code (1970) Title 5, Section 8171 (Public Law 85-
538, 85th Congress).
To provide such insurance attach the Standard Nonappropriated Fund Instrumentalities Act Coverage
Endorsement (WC 00 01 08A).
3. Premium Determination
For insurance under extensions of the U.S.L. & H.W. Act, determine premium as provided in Rule XII -
D.
4. Outer Continental Shelf Lands Act
To provide such insurance, attach the Outer Continental Shelf Lands Act Coverage Endorsement (WC
00 01 09A).
F. PENNSYLVANIA WORKERS COMPENSATION VOLUNTARY POOL
Contact Pennsylvania Compensation Rating Bureau for information concerning U.S.L. & H.W. coverage.
RULE XIII – THE ADMIRALTY LAW AND THE FEDERAL EMPLOYERS' LIABILITY ACT
NOTE: The Pennsylvania Compensation Rating Bureau has no jurisdiction over the bureau rating values or
classification for Admiralty or Federal Employers Liability exposure. The following rule was published by the
National Council on Compensation Insurance and is shown here for information purposes only.
A. GENERAL EXPLANATION
1. Admiralty Law
Masters and members of the crews of vessels are not covered under state workers compensation laws
nor under the U.S.L. & H.W. Act. They are subject to admiralty law and, if injured, have the right to sue
their employers for damages in the Admiralty Courts where the proceeding is in the nature of an
employers' liability suit. They also have the right to transportation, wages, maintenance and cure. Such
seamen are subject to a Federal law, the Merchant Marine Act of 1920, known as the Jones Act (46
U.S. Code, Section 688, 1970) which applies the provisions of the Federal Employers Liability Act to
seamen. Every person employed on board a vessel is deemed to be a seaman if connected with the
operation or welfare of the vessel while in navigable waters. Usually, navigable waters are defined as
those which form a continuous highway for interstate or international commerce.
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2. Federal Employers Liability Act (F.E.L.A.)
The Federal Employers Liability Act applies to employees of interstate railroads. Such employees are
not subject to state workers compensation laws. This federal law imposes liability for damages on the
railroad if the injured railroad employee can show any negligence on the part of the railroad. For
complete details, see 45 U.S. Code, Sections 51-60, 1970.
B. DESCRIPTION OF COVERAGE PROGRAMS
The Standard Policy may be used to provide insurance for liability under one or more state workers
compensation laws and also for liability under admiralty law or F.E.L.A. There are two programs to furnish such
insurance:
1. Program I
Provides under Part One - Workers Compensation Insurance statutory liability - under the workers
compensation law of any state designated in the Information Page and under Part Two - Employers
Liability Insurance, Employers liability - for damages under admiralty law or F.E.L.A., subject to a
standard limit of liability of $25,000.
2. Program II
Provides the same coverage as Program I, but with the addition of Voluntary Compensation. Under
Program II, the insurance carrier will offer a settlement of a claim strictly in accord with the statutory
benefits provided in the workers' compensation law designated in the Voluntary Compensation
Endorsement attached to the policy as if the claim were subject to such law, instead of subject to the
laws of negligence. If the offer of settlement is rejected, Employers liability then applies to such claim or
suit, with the same standard limit as for Program I.
C. COVERAGE
1. Admiralty Law Endorsements
To provide Program I for admiralty law, attach the Standard Maritime Coverage Endorsement (WC 00
02 01A). To provide Program II for admiralty law, also attach the Standard Voluntary, Maritime
Coverage Endorsement (WC 00 02 03).
2. Admiralty Law Coverage Options
a. The Maritime Coverage Endorsement (WC 00 02 01A) excludes liability to provide transportation,
wages, maintenance and cure. This endorsement may optionally include a provision to insure such
liability for an additional premium based on an (a) rate.
3. F.E.L.A. Endorsements
To provide Program I for employments subject to F.E.L.A., attach the Standard Federal Employers
Liability Act Coverage Endorsement (WC 00 01 04). To provide Program II, also attach the Standard
Voluntary Compensation and Employers Liability Coverage Endorsement (WC 00 03 11A).
4. U.S.L. & H.W. Act
When insurance is provided for liability under admiralty law or F.E.L.A., insurance for liability under the
U.S.L. & H.W. Act also may be necessary. To provide such insurance, attach the Standard Longshore
and Harbor Workers' Compensation Act Coverage Endorsement (WC 00 01 06A).
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D. LIMITS OF LIABILITY
1. Standard Limit
The standard limit of liability under Part Two - Employers Liability Insurance for admiralty or F.E.L.A.
insurance under Program I or II is $25,000.
a. Accident Limit
The limit of liability applies to all bodily injury arising out of any one accident.
b. Disease Limit
The limit of liability also applies as a separate aggregate limit for all bodily injury by disease. The
aggregate limit applies separately to bodily injury by disease arising out of work in each state
shown in Item 3-A of the Information Page.
c. Show Limits on Endorsement
These limits of liability must be stated in the Maritime Coverage Endorsement and/or the Federal
Employers Liability Act Coverage Endorsement (WC 00 01 04).
2. Increased Limits
Increased limits for liability under Part Two - Employers Liability Insurance are available. The additional
premium for increased limits shall be determined by applying the factor in the following Table for
Increased Limits to the total premium for admiralty or F.E.L.A. classifications before application of:
a. Expense Constant
b. Experience rating modification
c. Premium discount or retrospective rating adjustment.
The premium for increased limits is subject to an experience rating modification.
TABLE FOR INCREASED LIMITS
Limit Per
Minimum Premium
Accident
Factor
Program I
Program II
$ 25,000
1.00
$100
$200
50,000
1.09
109
218
100,000
1.15
115
230
200,000
1.23
123
246
300,000
1.29
129
258
400,000
1.34
134
268
500,000
1.38
138
276
3. Minimum Premium
The separate minimum premium shown in the above Table For Increased Limits applies to a policy
which includes classifications for operations subject to admiralty law or the F.E.L.A. Such minimum
premium is the lowest premium for insuring admiralty or F.E.L.A. operations and it shall apply in addition
to the minimum premium or premium for other operations on such a policy. It is not subject to an
experience rating modification.
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E. CLASSIFICATIONS
NOTE: The Pennsylvania Compensation Rating Bureau has no jurisdiction over the bureau rating
values or classification for Admiralty or Federal Employers Liability Exposure. The following admiralty
or F.E.L.A. classification list is for information purposes only.
Classifications
Code Number
Program I
Program II
State Act
Benefits
USL Act Benefits
Boat Livery - boats under 15 tons. This classification includes the
laying up or putting into commission of boats. Boats 15 tons or
over to be separately rated under the appropriate vessels
classification.
7038
7090
7050
Diving - marine
7394
7395
7398
Dredging - all types
7333
7335
7337
Ferries - This classification includes dock employees.
7019
7027
7062
Fishing Vessels - NOC. This classification includes packing,
curing or shipping fish and repair of nets or boats.
7039
7091
7051
Oyster Boats - This classification includes planting; harvesting;
and operation of boats.
7079
7097
7070
Salvage Operations - marine.
7394
7395
7398
Supply Boats
7020
7028
7131
Tugboats
7020
7028
7131
Vessels - NOC
7016
7024
7047
Vessels - not self-propelled. Such vessels having a regular
master and crew who are furnished living quarters aboard the
vessel, shall be rated as "Vessels, NOC."
7046
7098
7099
Classifications
Code Number
Program I
Program II
State Act
Benefits
USL Act Benefits
Vessels – sail
7036
7088
7048
Wrecking - marine.
This classification includes salvage operations.
7394
7395
7398
Yachts - private - sail or power
7037
7089
7049
Federal Employers Liability Act
Railroad Operation - all employees including drivers. This
classification contemplates the normal operations of railroads
including nor-mal maintenance and repair. All extraordinary
repair work including such work as rebuilding bridges, grade
crossing elimination, laying or relaying track and all new
construction operations shall be classified as Code 6702 or 6703.
7151
7153
7152
Clerical Office Employees - NOC
8814
8805
8815
Salespersons, Collectors or Messengers - outside
8737
8734
8738
Railroad Construction - all operations including clerical, salesper-
sons and drivers
6702
6704
6703
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F. WATERS NOT UNDER ADMIRALTY JURISDICTION
1. Coverage
An insured may conduct operations on waters not subject to admiralty jurisdiction. Insurance for such
operations shall be provided by the Standard Policy and endorsement forms and is subject to the rules which
apply to statutory workers' compensation insurance.
2. Admiralty Law or U.S.L. & H.W. Act Liability
If there is a potential liability under admiralty law, follow the previous rules for insurance under admiralty law.
If there is a potential liability under the U.S.L & H.W. Act, refer to Rule XII.
RULE XIV – DOMESTIC WORKERS - RESIDENCES
A. DEFINITIONS
1. Inside Domestic Workers
Domestic Workers—Inside are employees engaged exclusively in household or domestic work performed
principally inside the residence. Examples include a cook, housekeeper, laundry worker, maid, butler,
companion, nurse and baby sitter.
2. Outside Domestic Workers
Domestic Workers—Outside are employees engaged exclusively in household or domestic work performed
principally outside the residence. Examples include a private chauffeur and a gardener.
3. Occasional Domestic Workers
Domestic Workers—Occasional are domestic workers inside or outside, who are employed part-time. Any
domestic worker employed more than 1/2 of the customary full time shall be assigned and rated as a full time
domestic worker. Examples of occasional domestic workers are persons engaged on certain days for
gardening, cleaning, laundering or babysitting.
B. COVERAGE
1. Workers Compensation and Employers Liability Insurance
An employer of domestic workers may elect to come within the workers compensation law by applying to the
Bureau of Workers Compensation. The statutory obligation of the employer may be insured by the standard
policy.
2. Voluntary Compensation Insurance
If the employer of domestic workers does not elect coverage under the law, voluntary compensation
insurance for the domestic workers may be provided by attaching the standard Voluntary Compensation
Endorsement to the Standard Policy.
C. NAME OF INSURED
The resident owner, the estate of the owner or a family member(s) of the same residence may be named as
the insured, but only with respect to the employment of domestic workers in connection with a given residence.
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D. CLASSIFICATIONS
1. Please refer to the Section 2 Domestic Workers class listing for the Domestic Workers classifications.
2. Maintenance, Repair Or Construction Operations
a. The domestic services classifications (Codes 0913, 0908, 0912 and 0909) include ordinary repair
or maintenance of the insured’s personal residence or equipment by domestic workers.
b. Assign Code 971 to payroll developed in the general building maintenance or repair by employees
of a commercial building owner, lessee or real estate management firm or business where the
basic and major operations are described by classifications defined as standard exceptions.
c. Assign Code 880 to payroll developed in general building maintenance or repair by employees of
an apartment house or condominium complex operator.
d. Assign the employers’ applicable field of business classification to payroll developed in general
building maintenance or repair by employees of a business assigned to a classification other than
the standard exceptions.
e. Extraordinary repairs, alterations, new construction, erection or demolition of structures shall be
assigned to the applicable construction or erection classifications.
E. BUREAU RATING VALUES AND PREMIUM
1. Bureau Rating Values
The Bureau Rating Values for Codes 0908, 0909, 0912 and 0913 are per capita premium charges.
Terrorism (9740) and Catastrophe (other than Certified Acts of Terrorism) (9741) do not apply to per
capita classification premium charges.
2. Records Required
The insured shall maintain a record of the names, duties and period of service of each domestic worker.
3. Full Time Domestic Workers
Estimated premium for Codes 0912 and 0913 shall be computed on the estimated number of such
domestic workers during the policy period. If additional domestic workers under Codes 0912 and 0913
are employed during the policy period or if some domestic workers are no longer employed and are not
replaced, the per capita premium charges shall be pro-rated. Each pro rata charge shall be based on
the period of employment but shall not be less than 25% of the per capita charge.
4. Occasional Domestic Workers
A separate per capita charge shall be applied to each concurrently employed domestic worker.
RULE XV – FINAL EARNED PREMIUM DETERMINATION
A. ACTUAL PAYROLL
Final earned premium for the policy shall be determined on actual, instead of estimated, payroll or other
premium basis.
B. PREMIUM DETERMINATION
The determination of final earned premium is governed by the rules, classifications and Bureau rating values
and carrier rating values, subject to modification by applicable rating plans.
C. AUDIT RIGHTS OF CARRIER
The insurance carrier has the right to compute earned premium based on an examination of original payroll
records and books of account of the insured, in accordance with Part Five - Premium, Section G (Audit) of the
Standard Policy.
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D. AUTHORIZED CLASSIFICATIONS
Only the classifications shown on a Data Card issued by the PCRB shall be used in auditing the payroll of that
employer. The insuring carrier shall contact the PCRB in writing in any instance where the authorized
classifications do not describe the employer’s operations as delineated in Rule IV, C. 2. c., Section 1 of this
Manual.
E. AUDIT NONCOMPLIANCE CHARGE
(1) If the employer does not comply with Part Five—Premium, Section G. (Audit) of the policy, the employer
will be considered noncompliant with the policy terms and conditions. When this occurs, the carrier may
apply an Audit Noncompliance Charge (ANC) subject to the conditions in this rule. The charge is
determined by applying the ANC multiplier to the ANC Basis shown in the table below:
ANC Basis
ANC Multiplier
Estimates Annual Premium
Two times
(2) On a multistate policy, the ANC applies only to the exposure in the states where an employer is
noncompliant with an audit and where this ANC rule is approved for use.
(3) The ANC is a premium charge and is applied in accordance with the applicable state premium algorithm.
The ANC is not part of standard premium.
(4) The application of the ANC is subject to the following conditions:
a) Carriers must comply with all applicable state laws and/or regulations related to audits of workers
compensation insurance policies.
b) The Audit Noncompliance Charge Endorsement is optional. When used, the Audit Noncompliance
Charge Endorsement and/or applicable state-specific endorsement must be attached to the policy at
inception of the policy term being audited.
c) The carrier must make two attempts to obtain the audit information and/or complete the audit. At each
attempt, the carrier must notify the employer regarding the specific required records and the amount of
the ANC to be applied if the employer continues to refuse to comply with the audit.
d) The carrier must adequately document the audit file regarding the above attempts to obtain the
required audit information.
(5) This ANC rule applies to mail/email, telephone, computer (remote access), and physical audits, unless
otherwise provided by state law.
(6) The ANC may be applied to guaranteed cost policies as well as retrospectively rated policies.
(7) The scenarios listed below may occur and are treated as follows:
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If an ANC is applied and the employer…
Then the carrier…
Pays the ANC and later allows the audit
• Performs the final audit and determines the final policy
premium based on the results of the audit; and
• Refunds the ANC to the employer, or applies the ANC
amount to any outstanding balance on the policy
Submits a unit statistical correction report to remove the
ANC charge from the previously reported Unit Statistical
data.
Does not pay the ANC but later allows the audit
Performs the final audit and determines the final policy
premium based on the results of the audit
Pays the ANC but does not later allow the audit
________________________
Does not pay the ANC and does not later allow the
audit.
Does not change the previously reported:
• Unit Statistical data
• Noncompliance transactions
8. The ANC must be reported, including applicable corrections, in accordance with PCRB’s Statistical Plan.
RULE XVl – APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE
A. Any policyholder aggrieved by the application of the Rating System of the Pennsylvania Compensation Rating
Bureau (PCRB) may appeal such application to the PCRB in accordance with this appeals procedure
(Procedure).
“Rating System” is defined to include all workers compensation insurance pricing programs subject to rules set
forth in this Manual.
The appeal must be filed directly with the PCRB during the policy period with respect to which the application is
made, or within twelve months after the termination thereof. Appeals filed beyond this time period will not be
granted.
EXCEPTION: An appeal for revision of losses used in experience or merit rating is governed by the Revision of
Losses provisions of this Manual.
B. An aggrieved party who wants to appeal a PCRB decision concerning an application of the Rating System must
first submit a written request for review to the PCRB, together with all information in support of its appeal. PCRB
staff will review the request and supporting information. To make certain the facts of an appeal are fully agreed
upon, PCRB staff may make written inquiries to the appellant and/or survey the appellant’s Pennsylvania
workplace(s). The appellant shall provide complete responses to such inquiries, and shall provide full access to
such workplace(s). The PCRB will then notify the appellant in writing that the PCRB staff’s review has been
completed and provide to the appellant (or its designated representative) the PCRB staff’s final decision.
C. If the appellant is aggrieved following completion of the PCRB staff’s review and final decision, the appellant has
the right to present its appeal to an Appeals Subcommittee of the PCRB’s Classification and Rating Committee
(Appeals Subcommittee). An appeal may be taken to the Insurance Commissioner only after the appellant has
first exhausted its rights pursuant to this Procedure.
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D. An Appeals Subcommittee convened to consider an appeal shall be comprised of an equal number of employer
representative members and insurer members of the PCRB’s Classification and Rating Committee, none of
whom may have a direct pecuniary interest in the aggrieved party’s appeal.
E. All appeals must be filed with the PCRB no later than thirty (30) days from the date of the PCRB staff’s final
decision and meet the following requirements:
1. The appeal must be in writing.
2. The appeal must set forth in detail the nature of the complaint, including:
•
All reasons for believing the PCRB decision to be in error.
•
All documents in support of the appeal.
•
The specific nature of the relief desired.
3. The aggrieved party (or its designated representative) must agree to appear before an Appeals
Subcommittee of the Classification and Rating Committee.
F. Following receipt of an appeal of a PCRB final decision, the PCRB will notify the appellant of the time and place
of the Appeals Subcommittee meeting at which the matter will be heard.
G. The procedure at the Appeals Subcommittee hearing is informal:
• The appellant may make an oral presentation of its case or rely solely upon the written material
previously submitted to the PCRB in connection with the appeal.
• PCRB staff may present testimony and other information to the Appeals Subcommittee relevant to the
appeal.
• The appellant and/or the PCRB may also present third-party witnesses and documentary evidence
relevant to the appeal.
• The appellant and the PCRB shall have the opportunity to direct questions to any witness who has
testified before the Appeals Subcommittee.
• After all testimony and other evidence have been presented, the hearing shall be declared closed by
the Chair of the Appeals Subcommittee.
• After the hearing is closed, the Appeals Subcommittee shall arrive at its decision in executive session.
Attendance at the executive session is limited to members of the Appeals Subcommittee and PCRB
legal counsel.
• The effective date of the decision will be specifically determined by the Appeals Subcommittee, in
accordance with Manual rules.
H. A record of meeting of the Appeals Subcommittee will be kept by PCRB staff. As hearings before the Appeals
Subcommittee are informal, there is no stenographic, audio or video record. The Appeals Subcommittee
decision will be included in the record of meeting and retained in the records of the PCRB.
I. Travel expenses for the appellant will be reimbursed in the same manner as for members of the Appeals
Subcommittee. Reimbursement is payable on a per appeal basis, i.e., multiple reimbursements will not be paid
when more than one appellant representative attends the Appeals Subcommittee meeting.
J. The decision of the Appeals Subcommittee shall be set forth in writing, include the basis for the decision, and be
sent to the appellant no later than thirty (30) days after the hearing.
K. An appellant is not required to be represented by an attorney. However, an appellant has the right, at the
appellant’s expense, to be represented by an attorney. An appellant who is represented by an attorney shall
notify the PCRB of such representation in writing in advance of the hearing, and shall furnish the PCRB with the
attorney’s name, mailing address and e-mail address. After the PCRB has received such notification from an
appellant, all subsequent correspondence related to the appeal will be directed to the attorney designated by the
appellant.
L. Notice regarding the time and place of the Appeals Subcommittee hearing as well the Appeals Subcommittee
decision in the matter will be provided to the appellant (or its attorney) in writing, via e-mail (if agreed upon) or
first class mail.
M. Appeals from a final decision of the Appeals Subcommittee must be filed with the Insurance Commissioner in
writing within thirty (30) days of the mailing date of the Appeals Subcommittee’s decision. The appeal to the
Insurance Commissioner should be directed to the Administrative Hearings Office and must set forth the basis
for the appeal and the grounds being relied upon by the appellant.
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N. Nothing contained in this Procedure shall prevent efforts to resolve any dispute on an informal basis at any stage
of these proceedings.
RULE XVlI – MEMBER CARRIER DISPUTES (DISPUTE RESOLUTION CONFERENCE)
A. A member carrier aggrieved by a final decision of PCRB staff concerning an application of the rating system
(Staff Decision) may submit a written request for a conference with the PCRB President and/or Senior Vice
President (Dispute Resolution Conference) to discuss the Staff Decision. This request must be submitted within
30 days of the Staff Decision, and must state the basis of the grievance and the remedy being sought.
B. Within 30 days following the Dispute Resolution Conference, the PCRB President or Senior Vice President shall
issue a written communication (Conference Decision) to the aggrieved member carrier communicating any
change(s) to the Staff Decision and any remedy on account of such change(s). If the member carrier remains
aggrieved by the Conference Decision, the member carrier may appeal the Staff Decision, as sustained or
modified by the Conference Decision, to the Insurance Commissioner within 30 days of the mailing date of the
Conference Decision. Such appeals should be directed to the Insurance Department’s Administrative Hearings
Office.
C. A copy of the Conference Decision will be sent to the impacted policyholder if the Conference Decision changes
the Staff Decision. To the extent the policyholder is aggrieved by the Conference Decision, the policyholder may
pursue an appeal of the Conference Decision via the appeals procedure outlined in Rule XVI. In the context of
Rule XVI procedures the Conference Decision is considered the PCRB final decision.
RULE XVIII – PROFESSIONAL EMPLOYER ORGANIZATIONS, PROFESSIONAL EMPLOYER AGREEMENTS
AND PROFESSIONAL EMPLOYER SERVICES
A. DEFINITIONS
The following words and phrases when used in this rule shall have the meanings given to them in this section unless
the context clearly indicates otherwise. (These definitions are intended to be consistent with the definitions used in
Act 102 of 2012.):
• Client – Any person who enters into a Professional Employer Agreement with a Professional Employer
Organization.
• Co-employer – A Professional Employer Organization or Client.
• Co-employment Relationship A relationship which is intended to be an ongoing relationship rather than
temporary or project specific one, wherein the rights, duties and obligations of an employer which arise out
of an employment relationship have been allocated between Co-employers pursuant to a Professional
Employer Agreement and Act 102 of 2012.
• Covered Employee – An individual co-employed by a Professional Employer Organization and a client who
meets the following criteria:
o The individual has received written notice of co-employment with the Professional Employer
Organization.
o The individual’s Co-employment Relationship is pursuant to a Professional Employer Agreement
subject to Act 102 of 2012.
• Department – The Department of Labor & Industry of the Commonwealth.
• Direct Hire Employee – An individual who is an employee of either the Client or the PEO within the meaning
of the Act of June 2, 1915 (P.L. 736, No. 338) known as the Workers’ Compensation Act, and who is not a
Covered Employee.
• Master Policy Basis – An agreement under which a single workers’ compensation policy issued to the
Professional Employer Organization provides coverage for more than one Client and may provide coverage
to the Professional Employer Organization with respect to its Direct Hire Employees. Two or more Clients
that are insured under the same policy solely because they are under common ownership are considered a
single Client for purposes of this definition.
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• Multiple Coordinated Policy Basis – An agreement under which a separate workers’ compensation policy is
issued to the Professional Employer Organization on behalf of each Client or group of affiliated Clients with
payment obligations and certain policy communications related to such workers’ compensation policy
coordinated through the Professional Employer Organization.
• Person – Any individual, partnership, corporation, limited liability company, association or any other form of
legally recognized entity.
• Professional Employer Agreement – A contract by and between a Client and a Professional Employer
Organization that provides:
o for the co-employment of Covered Employees;
o for the allocation of employer rights and obligations between the Client and the Professional Employer
Organization with respect to the Covered Employees; and
o that the Professional Employer Organization and the Client assume the responsibilities required under
Act 102 of 2012.
• Professional Employer Organization or PEO – Any person engaged in the business of providing
Professional Employer Services.
• Professional Employer Services – The business of entering into Co-employment Relationships under Act
102 of 2012.
Under Professional Employer Agreements one business provides workers to another business entity under an
agreement wherein all or substantially all of the employees of the Client are thereafter employed by the PEO and
leased back to the original employer through a Professional Employer Agreement. The Professional Employer
Agreement is long term in nature and is specifically not an arrangement to provide temporary help services to fill
seasonal or temporary staffing shortages.
Act 102 of 2012 provides that both the PEO and the Client shall be an employer for Covered Employees assigned to
the Client for purposes of Act 102 of 2012 and the Act of June 2, 1915 (P.L. 736, No. 338), known as the Workers’
Compensation Act.
B. POLICY ISSUANCE
The responsibility to provide workers’ compensation coverage for Covered Employees shall be specifically allocated
in the Professional Employer Agreement to either the Client or the Professional Employer Organization.
1. When the responsibility to provide workers compensation coverage is allocated to the PEO, the PEO must
provide coverage for all Covered Employees assigned to the Client.
2. When the responsibility to provide workers compensation coverage is allocated to the Client, the Client must
provide coverage for all of its Covered Employees and Direct Hire Employees.
C. METHODS OF COVERAGE
PEOs and Clients may qualify to self-insure their respective obligations under the Workers’ Compensation Act. In
addition, there are three available options for Clients and PEOs that have entered into Professional Employer
Agreements to insure their statutory obligations under the Workers’ Compensation Act as Co-employers for their
Covered Employees. These options are as described following:
1. Option One – The PEO provides workers’ compensation insurance for Covered Employees of the Client by
purchasing a Multiple Coordinated Policy (MCP) to insure such Covered Employees.
Under this option, a separate workers’ compensation insurance policy is issued to the PEO on behalf of the
Client. These policies insure the Client’s Covered Employees without leaving uninsured gaps or creating
overlaps in coverage with other insurance policies. Each policy written on a Multiple Coordinated Policy
basis shall be issued to the PEO as the primary named insured and must identify both the PEO and the
Client as insureds. The named insured must be of the form “PEO Name L/C/F Client Name.” The
Pennsylvania Multiple Coordinated Policy Endorsement (WC 37 03 11) must be added to each such policy,
specifying which Covered Employees are insured by that policy.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 65
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
• The insurer must assign risk classifications to each Client based on the totality of the Client’s
Pennsylvania operations regardless of whether workers engaged therein are provided under one or
more Professional Employer Agreements or are Direct Hire Employees of that Client.
• Policies written on an MCP Basis by the same insurer for a PEO as named insured may be
combinable by agreement between the PEO and the insurer for purposes of premium discount,
retrospective rating, schedule rating and other approved pricing programs. Such approved pricing
programs may be based on the combined total standard premium and losses of all Multiple Coordinated
Policies issued to the PEO as the primary named insured.
• If the Client has any employees that are not Covered Employees of the PEO (whether Direct Hire
Employees or Covered Employees obtained from another PEO), workers’ compensation coverage for
these other employees must be provided under a separate policy or policies. Attach the Professional
Employer Organization (PEO) Client Exclusion Endorsement (WC 00 03 22 A) to exclude coverage for
liability to employees leased from the PEO named in the endorsement.
2. Option Two – The Client provides workers’ compensation insurance for its Covered Employees.
If the Client is responsible for providing workers’ compensation insurance coverage for it Covered
Employees, it may purchase a standard workers’ compensation policy insuring its Covered Employees and
its Direct Hire Employees, if any.
• When the Client secures coverage for its leased workers through a policy in its name, include the
Professional Employer Organization (PEO) Extension Endorsement (WC 00 03 20 B), which specifies
that the Client’s policy will apply to injuries to Covered Employees obtained from the PEO named in the
endorsement as though the PEO were an insured under the policy and that the insurer will not ask the
PEO’s insurer to share in a loss(es) covered by the endorsement.
• The insurer must assign risk classifications to each Client based on the totality of the Client’s
Pennsylvania operations regardless of whether workers engaged therein are provided under one or
more Professional Employer Agreements or are Direct Hire Employees of the Client.
3. Option Three – The PEO provided workers’ compensation insurance coverage for its Clients’ Covered
Employees by purchasing a Master Policy to insure such Covered Employees.
Act 102 of 2012 requires the following conditions to be met in order for a PEO to insure Covered Employees
of its Clients on a Master Policy Basis:
a. The insurer underwriting the Master Policy must report separate experience data to the PCRB for each
Client insured by the Master Policy in a format complying with all requirements of the approved
Pennsylvania Statistical Plan.
b. The insurer must assign risk classifications to each Client based on the totality of the Client’s
Pennsylvania operations regardless of whether workers engaged therein are provided under one or
more Professional Employer Agreements or are Direct Hire Employees of the Client.
c. If and when applicable, the insurer must assign separate experience modifications, Merit Rating
adjustments, construction classification premium adjustments and/or Certified Safety Committee
Program credits to the exposures of each Client covered by a Master Policy based on the Client’s entire
Pennsylvania operations.
1) If the Client has any employees that are not Covered Employees of the PEO (whether Direct Hire
Employees or Covered Employees obtained from another PEO), workers’ compensation coverage
for these other employees must be provided under a separate policy or policies. Attach the
Professional Employer Organization (PEO) Client Exclusion Endorsement (WC 00 03 22 A) to
exclude coverage for liability to employees leased from the PEO named in the endorsement.
Use of Master Policies is subject to prior approval by the PCRB of the issuing carrier’s policy issuance and
data reporting procedures as satisfactorily complying with the requirements of Act 102 of 2012.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 66
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
D. CLIENT POLICY OBLIGATIONS
A client retains the statutory obligation to provide workers’ compensation coverage for employees that are not
Covered Employees pursuant to a Professional Employer Agreement.
In providing such coverage, the Client may either self-insure those exposures or the Client may purchase a standard
workers’ compensation policy through a licensed insurance company.
E. PEO POLICY OBLIGATIONS
A PEO retains the statutory obligation to provide workers’ compensation coverage for its own Direct Hire Employees
that are not Covered Employees pursuant to a Professional Employer Agreement.
In providing such coverage, the PEO may either self-insure those exposures or the PEO may purchase a standard
workers’ compensation policy through a licensed insurance company.
The Professional Employer Organization (PEO) Exclusion Endorsement (WC 00 03 21 A), which deletes coverage for
workers leased to Clients named in the endorsement, must be attached to the PEO’s own policy so that it insures
only the PEO’s Direct Hire Employees.
F. CANCELLATION PROVISIONS
1. Cancellation by the Professional Employer Organization (PEO)
a. If the PEO terminates the Professional Employer Agreement with the Client, termination of workers’
compensation coverage for Covered Employees by the insurer shall be effective the sooner of:
• Sixty (60) days after written notice of the intent to terminate workers’ compensation coverage has
been given by the PEO to the Client.
• Fifteen (15) days after written notice of intent to terminate workers’ compensation coverage by the
insurer for non-payment of premium has been given by the PEO to the Client.
• The date upon which workers’ compensation coverage for covered employees is transferred to the
Client’s own workers’ compensation policy or is otherwise replaced.
b. All requirements of the PEO in regard to the notification of Clients concerning workers’ compensation
coverage provided under a policy issued to the PEO for Covered Employees of the PEO continue to
apply after written notice is given pursuant to the above.
c. The Client shall pay for all workers’ compensation coverage provided by the insurer, including
reasonable administrative expenses, subsequent to the termination of the Professional Employer
Agreement by the PEO.
d. If workers’ compensation coverage is provided through a workers’ compensation policy issues to the
PEO on behalf of the Client who has been given notice of termination pursuant to the above, the PEO is
required to notify the affected insurer of the notification.
2. Cancellation by the Client
If the Professional Employer Agreement is terminated by the Client, the Client assumes the statutory
obligation to provide workers’ compensation for its employees as of the date termination is requested. The
Client may secure coverage for its Covered Employees through another Professional Employer Agreement
with a different PEO, through an approved self-insurance program or with a single policy covering all of the
Covered Employees of the Client and the Client’s Direct Hire Employees.
3. Notification Requirements
If the Professional Employer Agreement provides for the PEO to provide workers’ compensation insurance
for Covered Employees, the PEO shall notify the insurance carrier of record of any cancellation, non-
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1 UNDERWRITING RULES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 67
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
renewal or termination of a Professional Employer Agreement under which the PEO assumed the obligation
to provide workers’ compensation insurance for Covered Employees within ten (10) days following the date
the notification of cancellation or termination is provided to the Client. The insurance carrier of record shall
notify the licensed rating organization of any cancellation, non-renewal or termination of workers’
compensation coverage for Covered Employees by the PEO’s insurer or any change in insurers for the
Covered Employees within ten (10) days of the effective date of cancellation, termination or change of
insurers.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 1
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
TABLE OF CONTENTS
SECTION 2 – CLASSIFICATIONS AND BUREAU RATING VALUES
BUREAU RATING VALUES
VOLUNTEER FIREMEN
EMPLOYER ASSESSEMENT
U.S. LONGSHORE AND HARBOR WORKERS’ ACT COVERAGE
RETROSPECTIVE RATING VALUES
CLASSIFICATIONS – NUMERIC AND GROUP ARRANGEMENT
WORKERS COMPENSATION – DOMESTIC WORKERS
EXPLOSIVES AND AMMUNITION MANFACTURING
MARITIME OR FEDERAL EMPLOYMENTS
AIRCRAFT OPERATIONS
COAL MINE CLASSIFICATIONS
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 2
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
005
11.35
7.62
9.76
10.66
F
007
3.98
2.67
3.42
3.74
C
009
17.29
11.61
14.86
16.23
G
015
9.84
6.61
8.46
9.24
E
025
3.16
1.88
2.33
2.57
G
028
2.48
1.48
1.83
2.02
F
050
2.77
1.64
2.04
2.25
F
051
3.08
1.83
2.27
2.51
F
055
3.39
2.01
2.50
2.75
F
059
3.96
2.36
2.93
3.22
E
101
2.56
1.65
2.10
2.30
E
103
1.10
0.71
0.90
0.99
C
104
2.75
1.77
2.25
2.46
B
105
3.13
2.01
2.56
2.81
D
106
4.55
2.93
3.72
4.08
C
107
2.13
1.37
1.74
1.91
B
108
2.71
1.74
2.21
2.43
C
109
3.50
2.25
2.86
3.13
C
110
2.47
1.59
2.02
2.22
B
111
5.49
3.53
4.49
4.92
C
112
7.76
4.99
6.35
6.96
C
113
1.95
1.25
1.59
1.74
C
114
5.22
3.36
4.27
4.68
E
115
1.82
1.17
1.49
1.63
D
119
2.89
1.86
2.36
2.59
C
130
4.37
2.81
3.57
3.91
E
132
2.54
1.64
2.08
2.28
C
134
2.65
1.70
2.16
2.37
C
135
2.16
1.39
1.77
1.93
C
136
2.22
1.43
1.82
1.99
C
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 3
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
139
3.45
2.22
2.82
3.09
C
141
3.81
2.45
3.12
3.42
B
142
1.85
1.19
1.52
1.66
C
161
1.52
0.98
1.24
1.36
C
163
3.05
1.96
2.50
2.73
C
165
4.67
3.01
3.82
4.19
B
166
2.45
1.58
2.01
2.20
C
185
4.57
2.94
3.74
4.10
B
187
3.49
2.24
2.85
3.12
B
189
3.20
2.06
2.62
2.87
C
191
2.58
1.66
2.11
2.32
C
201
3.40
2.18
2.78
3.04
D
204
2.26
1.45
1.85
2.03
B
205
2.52
1.62
2.06
2.26
B
221
1.68
1.08
1.38
1.51
C
222
2.01
1.29
1.64
1.80
C
225
2.06
1.32
1.68
1.84
C
227
2.81
1.81
2.30
2.52
C
255
2.26
1.45
1.85
2.03
E
257
2.19
1.41
1.79
1.96
C
261
2.15
1.38
1.76
1.93
C
263
1.67
1.08
1.37
1.50
C
265
2.18
1.40
1.78
1.95
C
275
2.80
1.80
2.29
2.51
C
276
3.38
2.17
2.76
3.02
C
281
1.88
1.21
1.53
1.68
B
282
4.95
3.18
4.05
4.43
D
285
2.10
1.35
1.72
1.88
B
291
3.47
2.23
2.84
3.11
E
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 4
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
297
3.20
2.06
2.62
2.87
B
301
4.47
2.88
3.66
4.01
F
305
3.20
2.06
2.62
2.87
D
306
3.27
2.11
2.68
2.93
B
311
2.13
1.37
1.74
1.91
C
319
3.22
2.07
2.64
2.89
A
323
3.32
2.14
2.72
2.98
C
327
2.46
1.58
2.01
2.21
C
402
3.37
2.16
2.75
3.02
E
403
2.10
1.35
1.72
1.88
C
404
2.40
1.55
1.97
2.15
E
406
3.08
1.98
2.52
2.76
E
407
2.74
1.76
2.24
2.45
C
411
4.02
2.59
3.29
3.61
E
413
4.16
2.67
3.40
3.72
E
415
2.79
1.79
2.28
2.50
E
416
1.36
0.87
1.11
1.22
C
421
4.90
3.15
4.01
4.39
E
425
5.98
3.85
4.89
5.36
E
427
3.09
1.99
2.53
2.77
E
429
3.31
2.13
2.71
2.97
D
431
4.26
2.74
3.48
3.81
C
433
2.47
1.59
2.02
2.22
C
435
3.16
2.03
2.59
2.83
C
441
1.00
0.65
0.82
0.90
C
445
2.07
a
1.33
1.69
1.85
C
446
1.13
0.72
0.92
1.01
B
447
3.77
b
2.43
3.08
3.38
E
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year,
and Table A-3 to the second prior policy year.
a
OD: $0.07 Supplemental is not subject to experience rating. Code as 0067.
b
OD: $0.06 Supplemental is not subject to experience rating. Code as 0066.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 5
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
449
1.74
1.12
1.43
1.56
D
451
2.55
1.64
2.09
2.29
D
454
2.29
1.47
1.87
2.05
C
456
2.80
1.80
2.29
2.51
D
457
2.56
1.65
2.10
2.30
C
458
1.45
0.93
1.19
1.30
B
459
0.77
0.50
0.63
0.69
C
461
2.12
1.36
1.73
1.90
D
463
2.30
1.48
1.88
2.06
D
465
2.67
1.71
2.18
2.39
D
467
3.46
2.22
2.83
3.10
B
471
0.84
0.54
0.69
0.75
B
472
0.86
0.55
0.70
0.77
B
473
1.94
1.25
1.58
1.73
B
474
1.59
1.02
1.30
1.43
C
475
1.68
1.08
1.38
1.51
D
476
1.15
0.74
0.94
1.03
C
477
1.60
1.03
1.31
1.44
C
483
1.21
0.78
0.99
1.08
B
485
1.02
0.66
0.84
0.92
B
486
1.19
0.76
0.97
1.06
C
487
0.87
0.56
0.71
0.78
C
488
0.73
0.47
0.60
0.65
B
489
1.01
0.65
0.83
0.91
B
491
3.40
2.18
2.78
3.04
C
493
3.39
2.18
2.77
3.03
C
495
4.28
2.75
3.50
3.83
D
497
1.42
0.91
1.16
1.27
B
499
2.75
1.77
2.25
2.46
D
501
2.93
1.88
2.40
2.62
E
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 6
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
502
2.80
1.80
2.29
2.51
A
506
1.34
0.86
1.09
1.20
C
507
1.82
1.17
1.49
1.63
F
509
4.49
2.89
3.67
4.02
G
511
4.60
2.96
3.76
4.12
E
512
3.56
2.29
2.91
3.19
E
513
2.60
c
1.68
2.13
2.33
B
514
3.69
2.37
3.02
3.31
E
520
0.28
0.19
0.24
0.27
C
521
0.76
0.51
0.65
0.71
B
522
1.08
0.70
0.89
0.97
C
523
2.03
1.36
1.74
1.90
C
524
3.00
2.01
2.58
2.82
C
525
5.22
3.36
4.27
4.68
D
526
8.22
5.52
7.07
7.72
D
527
11.98
7.12
8.84
9.75
E
528
17.92
11.53
14.66
16.06
D
529
26.56
15.79
19.60
21.60
F
535
2.15
1.38
1.76
1.93
C
536
4.56
2.93
3.73
4.09
C
551
0.93
0.60
0.76
0.84
F
553
1.07
0.69
0.88
0.96
G
555
0.39
0.25
0.32
0.35
B
563
1.11
0.72
0.91
1.00
C
571
2.12
1.36
1.73
1.90
C
573
3.26
2.10
2.67
2.92
F
581
1.50
0.96
1.23
1.34
E
587
1.78
1.15
1.46
1.60
C
601
5.72
3.37
4.19
4.62
G
* Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
c OD: $0.14 Supplemental is not subject to experience rating. Code as 0176.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 7
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
603
5.15
2.95
3.67
4.04
F
605
5.93
3.46
4.29
4.73
E
606
5.28
3.08
3.82
4.21
G
607
3.36
1.98
2.46
2.71
F
608
5.44
3.16
3.92
4.32
F
609
3.46
2.03
2.52
2.78
F
611
7.61
4.41
5.48
6.04
E
615
d
7.58
4.41
5.48
6.04
G
0152
0.82
G
617
2.52
1.48
1.84
2.03
F
645
5.89
3.37
4.19
4.62
F
646
4.72
2.71
3.36
3.70
E
647
6.05
3.56
4.42
4.87
D
648
5.48
3.19
3.96
4.37
E
649
2.87
1.58
1.97
2.17
E
651
5.84
3.40
4.22
4.65
F
652
7.89
4.69
5.82
6.41
F
653
6.30
3.64
4.52
4.98
F
654
6.52
3.74
4.65
5.12
F
655
10.57
6.13
7.62
8.39
G
656
5.21
3.05
3.79
4.18
G
657
6.72
3.92
4.87
5.37
F
658
7.65
4.33
5.37
5.92
F
659
13.87
8.14
10.11
11.14
G
660
2.13
1.22
1.52
1.67
E
661
2.88
1.60
1.99
2.19
E
662
4.44
2.64
3.28
3.61
E
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
Associated classes – both codes must be applied.
The second code is not subject to experience rating and applies to the full payroll of the associated
class.
d OD: $0.51 Supplemental applies when coverage for Federal black lung is provided. It is not
subject to experience rating. Code as 0164.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 8
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
663
3.32
1.92
2.38
2.62
E
664
3.12
1.78
2.21
2.43
E
665
7.01
4.07
5.06
5.57
F
666
5.83
3.31
4.11
4.53
E
667
1.57
0.90
1.12
1.24
F
668
5.67
3.28
4.08
4.49
E
669
5.56
3.21
3.98
4.39
F
670
4.62
2.61
3.24
3.57
E
673
4.58
2.69
3.34
3.69
F
674
4.10
2.40
2.98
3.29
E
675
3.01
1.77
2.20
2.42
F
676
3.73
2.10
2.61
2.88
E
677
2.85
1.66
2.06
2.27
G
679
6.64
3.87
4.80
5.29
F
681
4.46
2.61
3.24
3.57
F
691
5.38
3.14
3.90
4.30
F
693
8.87
5.18
6.43
7.08
F
695
4.28
2.50
3.10
3.42
E
709
1.46
0.87
1.08
1.19
G
716
2.11
1.25
1.56
1.71
E
718
2.25
1.34
1.66
1.83
E
721
7.75
4.99
6.34
6.95
F
744
0.35
0.23
0.29
0.32
D
751
1.45
0.93
1.19
1.30
E
752
0.74
0.48
0.61
0.66
G
753
2.76
1.77
2.26
2.47
C
755
1.07
0.69
0.88
0.96
F
757
1.36
0.87
1.11
1.22
E
759
5.03
3.23
4.11
4.51
E
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 9
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTGORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
801
6.54
4.39
5.62
6.14
E
802
4.46
2.99
3.83
4.19
E
803
12.29
8.25
10.57
11.54
E
804
3.23
2.17
2.78
3.04
E
805
4.51
3.03
3.88
4.23
E
806
7.90
5.30
6.79
7.41
E
807
4.56
3.06
3.92
4.28
E
808
3.28
2.20
2.82
3.08
E
809
4.68
3.14
4.03
4.40
F
810
3.67
2.46
3.15
3.44
F
0162
0.51
E
811
5.83
3.91
5.01
5.47
E
812
5.74
3.85
4.93
5.39
F
813
3.88
2.61
3.34
3.64
D
814
2.04
1.37
1.75
1.91
C
815
2.58
1.74
2.22
2.43
D
816
1.90
1.27
1.63
1.78
D
817
4.48
3.01
3.85
4.21
E
818
1.06
0.71
0.91
1.00
D
819
1.10
0.74
0.95
1.04
D
820
1.79
1.20
1.54
1.68
D
821
4.61
3.10
3.96
4.33
C
825
2.91
1.95
2.50
2.73
C
828
5.93
3.98
5.10
5.57
E
855
3.20
2.15
2.75
3.01
E
857
3.95
2.65
3.40
3.71
E
858
5.36
3.60
4.61
5.03
F
859
5.52
3.71
4.75
5.19
E
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and Table
A-3 to the second prior policy year.
Associated classes – both codes must be applied.
The second code is not subject to experience rating and applies to the full payroll of the associated
class.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 10
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
860
5.96
4.00
5.12
5.60
E
862
5.40
3.63
4.64
5.07
E
865
3.52
2.36
3.02
3.30
C
867
6.42
4.31
5.52
6.02
D
871
6.40
4.29
5.50
6.00
D
877
2.27
1.52
1.95
2.13
B
879
3.62
2.43
3.11
3.40
B
880
4.57
3.07
3.93
4.29
C
881
3.60
2.42
3.09
3.38
B
882
4.50
3.02
3.87
4.23
B
883
2.79
1.87
2.40
2.62
B
884
0.99
0.67
0.85
0.93
B
885
2.42
1.63
2.08
2.27
C
886
1.69
1.14
1.46
1.59
B
887
0.66
0.44
0.57
0.62
C
888
2.66
1.78
2.28
2.49
C
889
0.22
0.15
0.19
0.21
B
890
0.38
0.25
0.32
0.35
C
891
0.94
0.63
0.81
0.88
B
892
0.71
0.48
0.61
0.67
B
893
0.62
0.42
0.53
0.58
B
894
1.29
0.86
1.11
1.21
B
895
0.84
0.56
0.72
0.79
B
896
1.28
0.86
1.10
1.20
A
897
1.30
0.87
1.12
1.22
A
898
1.89
1.27
1.62
1.77
C
899
1.13
0.76
0.97
1.06
C
903
0.23
0.16
0.20
0.22
E
904
1.05
0.71
0.91
0.99
E
905
0.09
0.06
0.08
0.09
D
907
3.21
2.16
2.76
3.02
B
910
3.96
2.66
3.41
3.72
C
* Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 11
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE*
GROUP
NO
COST
A-1
A-2
A-3
A-G
911
5.19
3.48
4.46
4.87
B
914
1.30
0.87
1.12
1.22
B
915
1.89
1.27
1.62
1.77
C
916
1.35
0.91
1.16
1.27
B
917
1.68
1.13
1.45
1.58
C
918
1.84
1.24
1.59
1.73
C
919
1.65
1.11
1.42
1.55
B
920
0.34
0.23
0.30
0.32
C
921
4.36
2.93
3.75
4.09
D
922
2.87
1.93
2.47
2.69
D
923
2.18
1.46
1.87
2.05
B
924
2.89
1.94
2.48
2.71
B
925
1.60
1.08
1.38
1.50
B
926
2.24
1.50
1.93
2.10
B
927
0.87
0.59
0.75
0.82
B
928
1.56
1.05
1.34
1.47
B
932
0.73
0.49
0.63
0.69
C
933
3.21
2.16
2.76
3.02
C
934
2.65
1.78
2.27
2.48
C
935
0.96
0.65
0.83
0.90
C
936
0.46
0.31
0.39
0.43
D
939
4.17
2.80
3.58
3.91
F
940
3.99
2.68
3.43
3.75
C
941
2.05
1.37
1.76
1.92
C
942
2.48
1.67
2.13
2.33
C
943
2.85
1.91
2.45
2.67
C
944
1.50
1.01
1.29
1.41
B
945
2.04
1.37
1.75
1.91
A
* Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 12
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
946
2.44
1.64
2.10
2.29
C
948
1.45
0.97
1.25
1.36
A
949
0.35
0.24
0.30
0.33
C
951
0.24
0.16
0.21
0.23
E
952
0.69
0.46
0.59
0.65
C
953
0.11
0.07
0.10
0.10
C
954
1.87
1.25
1.60
1.75
E
955
0.20
0.14
0.17
0.19
D
956
0.09
0.06
0.08
0.09
D
957
0.33
0.22
0.29
0.31
C
958
1.04
0.70
0.90
0.98
C
959
1.15
0.77
0.98
1.08
C
960
2.15
1.44
1.85
2.02
C
961
0.77
0.52
0.66
0.72
C
962
0.03
0.02
0.03
0.03
F
963
0.36
0.24
0.31
0.34
B
964
1.58
1.06
1.36
1.48
B
965
0.47
0.31
0.40
0.44
B
966
2.36
1.59
2.03
2.22
E
967
0.88
0.59
0.76
0.83
D
968
0.90
0.61
0.78
0.85
B
969
2.03
1.36
1.74
1.90
C
970
2.67
1.79
2.29
2.50
B
971
2.93
1.97
2.52
2.75
C
972
1.72
1.16
1.48
1.62
C
973
2.49
1.67
2.14
2.34
B
974
1.72
1.16
1.48
1.62
C
975
1.25
0.84
1.07
1.17
A
976
1.04
0.70
0.90
0.98
B
977
0.44
0.29
0.37
0.41
A
* Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and Table
A-3 to the second prior policy year.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 13
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
978
2.11
1.42
1.81
1.98
C
979
2.69
1.80
2.31
2.52
C
980
4.42
2.97
3.80
4.15
E
981
1.40
0.94
1.20
1.31
A
982
2.55
e
E
983
5.52
3.71
4.75
5.19
C
984
0.12
0.08
0.10
0.11
C
985
3.41
2.29
2.93
3.20
E
986
1.18
0.79
1.01
1.10
C
987
0.66
0.44
0.57
0.62
C
988
0.18
0.12
0.16
0.17
C
991
2.52
1.69
2.17
2.37
A
992
4.68
3.14
4.03
4.40
E
993
729.68
f
489.89
627.24
685.05
D
994
g
h
h
h
G
995
5.05
3.39
4.34
4.74
F
996
729.68
ii
489.89
627.24
685.05
G
997
0.74
0.50
0.64
0.69
D
999
3.57
2.40
3.07
3.35
D
0006
3.34
2.25
2.88
3.14
D
0008
3.29
2.21
2.83
3.09
D
0011
2.46
1.65
2.12
2.31
B
012
4.16
2.79
3.57
3.90
D
0013
3.07
2.06
2.64
2.88
C
0016
2.11
1.42
1.81
1.98
C
0034
2.88
1.93
2.47
2.70
C
0036
2.92
1.96
2.51
2.74
C
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
e
Per person per week. A partial workweek is to be counted as a full workweek.
Not subject to Experience or Retrospective Rating.
f
Per ambulance corps.
g
See appropriate page of Section 2.
h
Apply the following percentages (A-1 = 67.05%, A-2 = 85.85%, A-3 = 93.76%) to annual loss
cost from the appropriate page of Section 2.
i
Per hazardous materials response team.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 14
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
CODE
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
NO
COST
A-1
A-2
A-3
A-G
0083
3.32
2.23
2.86
3.12
C
0170
1.91
1.28
1.64
1.79
C
---
4771
2.65
1.70
2.16
2.37
G
---
0771
0.66
G
---
---
4777
5.32
3.57
4.57
5.00
E
---
7405
1.39
0.93
1.19
1.30
E
---
7445
0.29
G
---
7413
0.49
0.33
0.42
0.46
G
---
7453
0.10
G
---
---
7421
0.59
0.39
0.51
0.55
F
---
7424
1.40
0.94
1.20
1.31
G
---
7428
3.48
2.33
2.99
3.26
E
---
9740
k
0.02
9741
k
0.01
Per
Capita
0901
19.54
13.12
16.80
18.35
B
0902
0.96
0.65
0.83
0.90
A
0908
175.75
117.99
151.07
165.00
C
0909
59.34
39.84
51.01
55.71
B
0912
289.49
194.36
248.85
271.79
B
0913
371.99
249.74
319.77
349.24
C
A
Rated
9985
A
A
A
A
0133
A
A
A
A
*
Table A-1 applies to the most current policy year, Table A-2 to the first prior policy year, and
Table A-3 to the second prior policy year.
Associated classes – both codes must be applied. The second code is not subject to experience
rating and applies to the full payroll of the associated class.
k
Not subject to experience rating
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 15
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA
VOLUNTEER FIREMEN
CODE 994
SCHEDULE OF ANNUAL LOSS COSTS
Approved Effective Date: April 1, 2017
Population
Annual Loss Cost
Population
Annual Loss Cost
Up to 300
1,845
6,501 to 7,000
7,709
301 to 500
2,265
7,001 to 7,500
7,990
501 to 700
2,635
7,501 to 8,000
8,269
701 to 1,000
3,047
8,001 to 8,500
8,539
1,001 to 1,500
3,583
8,501 to 9,000
8,804
1,501 to 2,000
4,161
9,001 to 9,500
9,059
2,001 to 2,500
4,654
9,501 to 10,000
9,311
2,501 to 3,000
5,093
10,001 to 15,000
10,685
3,001 to 3,500
5,478
15,001 to 20,000
13,065
3,501 to 4,000
5,843
20,001 to 25,000
15,402
4,001 to 4,500
6,181
25,001 to 30,000
17,713
4,501 to 5,000
6,506
30,001 to 35,000
19,989
5,001 to 5,500
6,821
35,001 to 40,000
22,232
5,501 to 6,000
7,121
40,001 to 45,000
24,438
6,001 to 6,500
7,420
45,001 to 50,000
26,607
For each additional
5,000 population.....
2,177
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 16
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
A. Definitions
HOME AREA
The city, township or borough in which a volunteer fire company is located.
OUTSIDE AREA
A city, township or borough (or portion thereof) different from the home area and protected pursuant
to a fire protection contract provided by a volunteer fire company located in the home area.
VOLUNTEER AND PAID STAFF
In jurisdictions where a combination of volunteer and paid firemen are employed, the following
procedure shall be followed to arrive at the proper population to be used for volunteer firemen
premium calculation:
The number of salaried firemen and active volunteers shall be determined at the inception of
the policy and shall not be subject to revision until renewal. 'Active volunteers' refers to
members of the company who are on the roster as available to respond to a fire alarm.
Determine the number of salaried firemen and active volunteers, e.g. 14 paid and 35 volunteers, total
staff 49. Take 35/49 or 71% of the service, as being provided by volunteers. Apply 71% to the
population, e.g. population 37,769 x 71% = 26,816 as a revised population base.
B. The annual loss cost charge shall be determined on the basis of the sum of the populations from:
(1) The Volunteer Fire Company or Companies' "Home Area," (or portion thereof)
and
(2) Any "Outside Area" served by the "Home Area" company or companies. When an "Outside
Area" is served by fire companies from two or more different "Home Areas," the separate
populations served by each company shall be determined.
C. Population.
Municipal populations are determined on the basis of the figures provided by the U. S. Bureau of the
Census as published in actual population counts (Decennial Census Population). No other population
reference source will be used.
A carrier or volunteer fire company may submit a Volunteer Firemen Exposure Form (VFEF) to the
PCRB via the PCRB website to change or confirm areas served by a volunteer fire company.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 17
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA EMPLOYER ASSESSMENT FACTOR
CODE 0938.........................0.0232
SMALL DEDUCTIBLE PROGRAM
LOSS ELIMINATION RATIOS
Deductible
Levels
Hazard Groups
A B C D E F G
$ 1,000
9.3%
7.8%
6.5%
5.1%
3.8%
3.4%
3.0%
$ 5,000
22.2%
18.6%
15.8%
12.8%
9.9%
8.7%
7.4%
$ 10,000
30.4%
25.6%
22.1%
18.3%
14.6%
12.9%
10.9%
NOTE: Upon approval of the Pennsylvania Insurance Department individual carriers can offer different deductible levels
and/or premium credits.
PENNSYLVANIA
UNITED STATES LONGSHORE AND HARBOR WORKERS RATES
MANUAL RATES AND EXPECTED LOSS RATES
APPROVED EFFECTIVE October 1, 2016 NEW AND RENEWAL
Code
Manual
Min
Experience Rating Plan
Expected Loss Rate Tables*
Hazard
Group---
No.
Rate
Prem.
A-1
A-2
A-3
A-G
6824F
11.30
3,000
3.60
5.39
6.29
F
E
G
G
G
G
G
G
G
G
E
6826F
11.82
3,000
3.77
5.64
6.58
6843F
14.84
3,000
4.73
7.08
8.26
6872F
34.15
3,000
10.89
16.28
19.00
7309F
58.59
3,000
18.68
27.94
32.60
7313F
12.39
3,000
3.95
5.91
6.89
7317F
30.97
3,000
9.87
14.77
17.23
7327F
24.10
3,000
7.68
11.49
13.41
7366F
12.53
3,000
3.99
5.97
6.97
8709F
6.46
1,890
2.06
3.08
3.59
8726F
3.62
1,190
1.15
1.73
2.01
* Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and Table A-3 to second
prior policy year.
VOLUNTARY MARKET
Expense Constant: $305
United States Longshore and Harbor Workers' Compensation Coverage Percentage applicable only in
connection with Rule XII ................................................................................74.43% (1.7443 x Carrier Rate)
UNITED STATES LONGSHORE AND HARBOR WORKERS
PREMIUM DISCOUNT TABLE
Total Workers
Discounts Applicable
Discounts Applicable
Compensation
to Pennsylvania Portion
to Pennsylvania
Standard Premium
Schedule (Y) Carriers
(X) Carriers
First
$
10,000 .........
None
None
Next
190,000 .........
9.1%
5.1%
Next
1,550,000 .........
11.3%
6.5%
Over
1,750,000 .........
12.3%
7.5%
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 18
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
* EXCESS LOSS (PURE PREMIUM) FACTORS (Applicable to New and Renewal Policies)
Hazard Group
Per
Accident
Limit
A
B
C
D
E
F
G
$10,000
0.696
0.744
0.779
0.817
0.854
0.871
0.891
$15,000
0.640
0.694
0.733
0.776
0.817
0.839
0.865
$20,000
0.595
0.654
0.697
0.743
0.787
0.812
0.842
$25,000
0.559
0.621
0.665
0.714
0.760
0.788
0.822
$30,000
0.528
0.592
0.638
0.689
0.737
0.767
0.804
$35,000
0.501
0.566
0.614
0.666
0.716
0.748
0.788
$40,000
0.477
0.543
0.592
0.645
0.696
0.730
0.772
$50,000
0.435
0.503
0.553
0.608
0.661
0.698
0.744
$75,000
0.355
0.424
0.475
0.533
0.589
0.632
0.685
$100,000
0.297
0.363
0.415
0.474
0.531
0.579
0.636
$125,000
0.253
0.316
0.366
0.425
0.482
0.533
0.594
$150,000
0.221
0.279
0.327
0.384
0.440
0.493
0.556
$175,000
0.196
0.250
0.295
0.350
0.404
0.458
0.522
$200,000
0.175
0.226
0.269
0.321
0.373
0.428
0.492
$225,000
0.159
0.206
0.247
0.297
0.347
0.401
0.465
$250,000
0.145
0.190
0.228
0.276
0.324
0.377
0.441
$275,000
0.134
0.176
0.212
0.258
0.304
0.357
0.419
$300,000
0.124
0.164
0.198
0.242
0.286
0.338
0.400
$325,000
0.116
0.154
0.186
0.228
0.271
0.322
0.382
$350,000
0.109
0.145
0.176
0.216
0.257
0.307
0.366
$375,000
0.103
0.137
0.166
0.205
0.244
0.293
0.351
$400,000
0.098
0.130
0.158
0.195
0.233
0.281
0.338
$425,000
0.093
0.123
0.151
0.187
0.223
0.270
0.326
$450,000
0.088
0.118
0.144
0.179
0.214
0.260
0.314
$475,000
0.085
0.113
0.138
0.171
0.205
0.251
0.304
$500,000
0.081
0.108
0.132
0.165
0.197
0.242
0.295
$600,000
0.070
0.094
0.115
0.144
0.172
0.214
0.263
$700,000
0.062
0.083
0.102
0.128
0.154
0.193
0.239
$800,000
0.056
0.075
0.093
0.117
0.140
0.177
0.220
$900,000
0.051
0.069
0.085
0.107
0.129
0.164
0.205
$1,000,000
0.0476
0.0638
0.0786
0.0995
0.1194
0.1531
0.1924
$2,000,000
0.0292
0.0389
0.0481
0.0620
0.0747
0.1003
0.1304
$3,000,000
0.0225
0.0298
0.0365
0.0473
0.0571
0.0784
0.1040
$4,000,000
0.0190
0.0248
0.0304
0.0392
0.0473
0.0657
0.0881
$5,000,000
0.0167
0.0218
0.0264
0.0340
0.0409
0.0572
0.0773
$6,000,000
0.0151
0.0195
0.0236
0.0304
0.0364
0.0510
0.0692
$7,000,000
0.0135
0.0177
0.0216
0.0275
0.0330
0.0462
0.0630
$8,000,000
0.0119
0.0164
0.0197
0.0252
0.0304
0.0425
0.0580
$9,000,000
0.0107
0.0152
0.0184
0.0234
0.0281
0.0393
0.0537
$10,000,000
0.0095
0.0140
0.0172
0.0219
0.0263
0.0368
0.0502
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 19
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA RETROSPECTIVE DEVELOPMENT FACTORS*
Retrospective development factors for first, second and third adjustments are calculated below. They are
intended for application to retrospective plans with no loss limitation.
First Adjustment
RDF
=
0.3257
Second Adjustment
RDF
=
0.1794
Third Adjustment
RDF
=
0.1260
For those companies using retrospective development factors with loss limitations, the following formula
may be used.
RDF(LIM)
=
(1.0 – ELF)
X
RDF
RDF(LIM)
=
Retrospective Development Factors at limited basis
ELF
=
Expected Loss Factors for given Hazard Group and Loss Limitation
RDF
=
Retrospective Development Factors without Loss Limitation
For Example:
ELF
=
$25,000 limit, Hazard Group C
ELF
=
0.665
First Adjustment
RDF
=
(1–0.665) x 0.3257
RDF
=
0.1091
*The use of retrospective development factors is optional.
PENNSYLVANIA STATE AND HAZARD GROUP RELATIVITIES
HAZARD GROUP
FACTOR
A
B
C
D
E
F
G
1.71
1.19
1.10
1.00
0.84
0.60
0.51
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 20
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Expected
Expected
Expected
Loss
Range
Loss
Range
Loss
Range
Group
Rounded Values
Group
Rounded Values
Group
Rounded Values
95
1,153
-
1,800
65
96,674
-
104,413
35
1,205,738
-
1,353,767
94
1,801
-
2,664
64
104,414
-
112,772
34
1,353,768
-
1,519,973
93
2,665
-
3,520
63
112,773
-
121,799
33
1,519,974
-
1,733,229
92
3,521
-
4,653
62
121,800
-
131,548
32
1,733,230
-
1,992,236
91 4,654 - 6,051 61 131,549 - 142,079 31 1,992,237 - 2,289,951
-
-
-
90
6,052
-
7,309
60
142,080
-
153,483
30
2,289,952
-
2,632,157
89
7,310
-
8,821
59
153,484
-
165,953
29
2,632,158
-
3,128,882
88
8,822
-
10,240
58
165,954
-
179,182
28
3,128,883
-
3,741,462
87
10,241
-
11,886
57
170,183
-
193,057
27
3,741,463
-
4,473,981
86
11,887
-
13,787
56
193,058
-
208,012
26
4,473,982
-
5,515,490
- - -
85
13,788
-
15,593
55
208,013
-
224,126
25
5,515,491
-
7,018,621
84
15,594
-
17,628
54
224,127
-
242,337
24
7,018,622
-
8,931,401
83
17,629
-
19,908
53
242,338
-
262,103
23
8,931,402
-
11,412,761
82
19,909
-
22,151
52
262,104
-
283,489
22
11,412,762
-
14,603,708
81
22,152
-
24,645
51
283,490
-
306,608
21
14,603,709
-
18,686,828
- - -
80
24,646
-
27,417
50
306,609
-
330,862
20
18,686,829
-
23,911,565
79
27,418
-
30,504
49
330,863
-
356,977
19
23,911,566
-
30,597,107
78
30,505
-
33,660
48
356,978
-
385,341
18
30,597,108
-
41,970,253
77
33,661
-
37,058
47
385,342
-
419,230
17
41,970,254
-
62,073,665
76
37,059
-
40,803
46
419,231
-
456,098
16
57,528,884
-
91,806,463
-
-
-
75 40,804 - 44,839 45 456,099 - 496,209 15 91,806,464 - 135,781,024
74
44,840
-
49,089
44
496,210
-
542,249
14
135,781,025
-
200,819,054
73
49,090
-
53,743
43
542.250
-
593,337
13
200,819,055
-
297,009,777
72
53,744
-
58,844
42
593,338
-
649,243
12
297,009,778
-
464,933,744
71
58,845
-
64,233
41
649,244
-
715,710
11
464,933,745
-
735,711,389
-
-
-
70 64,234 - 70,065 40 715,711 - 790,930 10 735,711,390 - 1,164,190,072
69
70,066
-
76,421
39
790,931
-
874,056
9
1,164,190,073
-
& over
68
76,422
-
82,857
38
874,057
-
965,918
67
82,858
-
89,499
37
965,919
-
1,073,888
66
89,500
-
96,673
36
1,073,889
-
1,205,737
©2012 National Council on Compensation Insurance, Inc. All Rights Reserved.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 21
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNITED STATES LONGSHOREMEN AND HARBOR WORKERS
PREMIUM DISCOUNT TABLES (IN PERCENT)
Standard
Standard
Standard
Premium
Discount
Premium
Discount
Premium
Discount
$
0
-
10,055
0.0%
$
21,928
-
22,469
5.0%
$
393,334
-
424,799
10.0%
10,056
-
10,167
0.1
22,470
-
23,037
5.1
424,800
-
461,739
10.1
10,168
-
10,282
0.2
23,038
-
23,636
5.2
461,740
-
505,714
10.2
10,283
-
10,399
0.3
23,637
-
24,266
5.3
505,715
-
558,947
10.3
10,400
-
10,520
0.4
24,267
-
24,931
5.4
558,948
-
624,705
10.4
10,521
-
10,643
0.5
24,932
-
25,633
5.5
624,706
-
707,999
10.5
10,644
-
10,769
0.6
25,634
-
26,376
5.6
708,000
-
816,923
10.6
10,770
-
10,898
0.7
26,377
-
27,164
5.7
816,924
-
965,454
10.7
10,899
-
11,030
0.8
27,165
-
27,999
5.8
965,455
-
1,179,999
10.8
11,031
-
11,165
0.9
28,000
-
28,888
5.9
1,180,000
-
1,517,142
10.9
11,166
-
11,304
1.0
28,889
-
29,836
6.0
1,517,143
-
1,824,799
11.0
11,305
-
11,446
1.1
29,837
-
30,847
6.1
1,824,800
-
1,983,478
11.1
11,447
-
11,592
1.2
30,848
-
31,929
6.2
1,983,479
-
2,172,380
11.2
11,593
-
11,741
1.3
31,930
-
33,090
6.3
2,172,381
-
2,401,052
11.3
11,742
-
11,895
1.4
33,091
-
34,339
6.4
2,401,053
-
2,683,529
11.4
11,896
-
12,052
1.5
34,340
-
35,686
6.5
2,683,530
-
3,041,333
11.5
12,053
-
12,214
1.6
35,687
-
37,142
6.6
3,041,334
-
3,509,230
11.6
12,215
-
12,380
1.7
37,143
-
38,723
6.7
3,509,231
-
4,147,272
11.7
12,381
-
12,551
1.8
38,724
-
40,444
6.8
4,147,273
-
5,068,888
11.8
12,552
-
12,727
1.9
40,445
-
42,325
6.9
5,068,889
-
6,517,142
11.9
12,728
-
12,907
2.0
42,326
-
44,390
7.0
6,517,143
-
9,123,999
12.0
12,908
-
13,093
2.1
44,391
-
46,666
7.1
9,124,000
-
15,206,666
12.1
13,094
-
13,284
2.2
46,667
-
49,189
7.2
15,206,667
-
45,619,999
12.2
13,285
-
13,481
2.3
49,190
-
51,999
7.3
45,620,000 and over
12.3
13,482
-
13,684
2.4
52,000
-
55,151
7.4
13,685
-
13,893
2.5
55,152
-
58,709
7.5
13,894
-
14,108
2.6
58,710
-
62,758
7.6
14,109
-
14,330
2.7
62,759
-
67,407
7.7
14,331
-
14,559
2.8
67,408
-
72,799
7.8
14,560
-
14,796
2.9
72,800
-
79,130
7.9
14,797
-
15,041
3.0
79,131
-
86,666
8.0
15,042
-
15,294
3.1
86,667
-
95,789
8.1
15,295
-
15,555
3.2
95,790
-
107,058
8.2
15,556
-
15,826
3.3
107,059
-
121,333
8.3
15,827
-
16,106
3.4
121,334
-
139,999
8.4
16,107
-
16,396
3.5
140,000
-
165,454
8.5
16,397
-
16,697
3.6
165,455
-
200,377
8.6
16,698
-
17,009
3.7
200,378
-
208,235
8.7
17,010
-
17,333
3.8
208,236
-
216,734
8.8
17,334
-
17,669
3.9
216,735
-
225,957
8.9
17,670
-
18,019
4.0
225,958
-
235,999
9.0
18,020
-
18,383
4.1
236,000
-
246,976
9.1
18,384
-
18,762
4.2
246,977
-
259,024
9.2
18,763
-
19,157
4.3
259,025
-
272,307
9.3
Above Table Based on the Following
19,158
-
19,569
4.4
272,308
-
287,027
9.4
Discounts
19,570
-
19,999
4.5
287,028
-
303,428
9.5
20,000
-
20,449
4.6
303,429
-
321,818
9.6
First
$ 10,000
0.0%
20,450
-
20,919
4.7
321,819
-
342,580
9.7
Next
$ 190,000
9.1%
20,920
-
21,411
4.8
342,581
-
366,206
9.8
Next
$ 1,550,000
11.3%
21,412
-
21,927
4.9
366,207
-
393,333
9.9
Over
$ 1,750,000
12.3%
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 22
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNITED STATES LONGSHOREMEN AND HARBOR WORKERS
PREMIUM DISCOUNT TABLES (IN PERCENT)
Standard
Standard
Standard
Premium
Discount
Premium
Discount
Premium
Discount
$
0
-
10,099
0.0%
$
23,721
-
24,878
3.0%
$
601,819
-
735.555
6.0%
10,100
-
10,303
0.1
24,879
-
26,153
3.1
735,556
-
945,714
6.1
10,304
-
10,515
0.2
26,154
-
27,567
3.2
945,715
-
1,323,999
6.2
10,516
-
10,736
0.3
27,568
-
29,142
3.3
1,324,000
-
1,809,565
6.3
10,737
-
10,967
0.4
29,143
-
30,909
3.4
1,809,566
-
1,981,904
6.4
10,968
-
11,208
0.5
30,910
-
32,903
3.6
1,981,905
-
2,190,526
6.5
11,209
-
11,460
0.6
32,904
-
35,172
3.7
2,190,527
-
2,448,235
6.6
11,461
-
11,724
0.7
35,173
-
37,777
3.8
2,448,236
-
2,774,666
6.7
11,725
-
11,999
0.8
37,778
-
40,799
3.9
2,774,667
-
3,201,538
6.8
12,000
-
12,289
0.9
40,800
-
44,347
4.0
3,201,539
-
3,783,636
6.9
12,290
-
12,592
1.0
44,348
-
48,571
4.1
3,783,637
-
4,624,444
7.0
12,593
-
12,911
1.1
48,572
-
53,684
4.2
4,624,445
-
5,945,714
7.1
12,912
-
13,246
1.2
53,685
-
59,999
4.3
5,945,715
-
8,323,999
7.2
13,247
-
13,599
1.3
60,000
-
67,999
4.4
8,324,000
-
13,873,333
7.3
13,600
-
13,972
1.4
68,000
-
78,461
4.5
13,873,334
-
41,619,999
7.4
13,973
-
14,366
1.5
78,462
-
92,727
4.6
41,620,000
-
and over
7.5
14,367
-
14,782
1.6
92,728
-
113,333
4.7
14,783
-
15,223
1.7
113,334
-
145,714
4.8
15,224
-
15,692
1.8
145,715
-
200,606
4.9
15,693
-
16,190
1.9
200,607
-
213,548
5.0
16,191
-
16,721
2.0
213,549
-
228,275
5.1
16,722
-
17,288
2.1
228,276
-
245,185
5.2
17,289
-
17,894
2.2
245,186
-
264,799
5.3
17,895
-
18,545
2.3
264,800
-
287,826
5.4
18,546
-
19,245
2.4
287,827
-
315,238
5.5
Above table Based on
19,246
-
19,999
2.5
315,239
-
348,421
5.6
the Following Discounts
20,000
-
20,816
2.6
348,422
-
389,411
5.7
20,817
-
21,702
2.7
389,412
-
441,333
5.8
First
$ 10,000
0.0%
21,703
-
22,666
2.8
441,334
-
509,230
5.9
Next
190,000
5.1
22,667
-
23,720
2.9
509,231
-
601,818
3.6
Next
1,550,000
6.5
Over
1,750,000
7.5
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 RATING VALUES
EFFECTIVE DATE: OCTOBER 1, 2017
Page 23
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
EXCESS LOSS (PURE PREMIUM) FACTORS
FOR
UNITED STATES LONGSHORE AND HARBORWORKERS ACT
Effective April 1, 2009 carriers should use the excess loss pure premium factors table applicable to State Act
coverages.
Pennsylvania Retrospective Rating Tax Multiplier
Federal Classes, or Non F where rate is increased by USL&HW Act Percentage 1.1226
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 1
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
SUBCLASSIFICATION – CARRIER OPTION
The Pennsylvania Workers’ Compensation Act of June 2, 1915, as amended, permits an insurer to develop
subclassifications to the PCRB’s classification system as approved by the Insurance Commissioner. Any such
subclassification shall be filed by the developing insurer with the PCRB and the Insurance Commissioner thirty
(30) days prior to its use. The insurer’s filing shall demonstrate that payroll and loss data produced under such
subclassification can be reported to the PCRB consistent with the PCRB’s classification system and statistical
plan. Otherwise, the Insurance Commissioner shall disapprove the subclassification filing.
DEFINITIONS
ALL EMPLOYEES EXCEPT OFFICE: There is no payroll division between a business classification designated
“all employees except office” and Code 951. Such business classification contemplates all salespersons,
including but not necessarily limited to over-the-road salespersons, floor salespersons, inspectors, interior
designers or decorators employed by any business assignable to that classification.
ALL EMPLOYEES INCLUDING OFFICE: There is no payroll division between a business classification
designated “all employees including office” and Codes 951 and 953. Such business classification contemplates
all salespersons employed by any business assignable to that classification. Such classification also
contemplates clerical office personnel engaged in the administration of the business, regardless of whether the
office personnel are located at or contiguous to the business’ location or a location separate from the business’
location.
ALL EMPLOYEES INCLUDING OFFICE EXCEPT WORKFARE OR HOME HEALTH CARE SERVICES: This
definition is the same as the “all employees including office” definition above except for the designated separate
personnel (e.g., workfare, home health), which shall be subject to separate classification as provided for in this
Manual.
N.O.C.: Not Otherwise Classified. A classification so designated is to be assigned when there are two or more
potential classification assignments, and there is no specific Underwriting Guide entry for a business’ principal
product or line of merchandise. For example, in the event there is no Underwriting Guide entry for a principal line
of merchandise being sold wholesale, the assignment is Code 924.
PRINCIPAL: When a store sells several types of merchandise, each of which may be subject to a different
classification, such store shall be classified based on the principal category of merchandise sold. The term
“principal” means more than 50 percent of the business’ overall revenue.
PRINCIPALLY ENGAGED: The business activity that generates more than 50 percent of a business’ overall
revenue.
RATING SYSTEM: Includes all workers’ compensation pricing programs filed by PCRB with and approved by
the Insurance Commissioner. Such include but are not limited to: the assignment by PCRB of an individual
business to a particular classification, the continuation or discontinuation of an entity’s(ies’) previous experience
to the experience rating of new ownership, revision of losses used in a business’ experience modification or merit
rating, an individual business’ eligibility for and/or the percentage of credit under the Pennsylvania Construction
Classification Premium Adjustment Program, or the discount or surcharge applied to a business eligible for the
Merit Rating Plan.
TO BE SEPARATELY RATED OR SEPARATELY RATE: When either of these terms is found in a
classification’s definition, the payroll of personnel interchanging between that classification’s tasks (e.g., shop)
and also performing the specified function that is designated “to be separately rated” or “separately rate” (e.g.,
erection, installation) may be divided between that class and class(es) designated for the specified function,
provided the employer’s original payroll records show an allocation of payroll to both classifications for each
interchanging employee. Estimated or percentage allocation of payroll is not permitted. When separate payroll
records are not maintained, the entire payroll of the interchanging employees shall be assigned to the insuring
carrier’s highest-valued classification representing any part of their work.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 2
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
CLASSIFICATIONS
AGRICULTURAL AND LOGGING
005 TREE PRUNING
, Spraying, Repairing or Fumigating.
Applicable to businesses pruning, spraying, trimming or fumigating trees. These operations may require
tree climbing using ladders and/or ropes and/or aerial buckets. Code 005 applies to the whole tree work
job or location, meaning Code 005 also includes ground personnel whose job duties may include but are
not necessarily limited to: chipping, cleanup activities, the removal and/or the hauling away of tree limbs
and debris regardless of whether or not a separate contract is written for tree pruning or lawn maintenance
and another contract is written for the removal, chipping, cleanup activities and/or the hauling away of tree
limbs and debris.
Also includes generalist tree care service contractors that perform most or all of the above listed services
or specialists principally engaged in providing a single service (e.g., clearing the rights-of-way/tree pruning
for utility lines). Code 005 further contemplates tree removal that is incident to the employer’s pruning,
spraying, repairing, trimming or fumigating services.
OPERATIONS NOT INCLUDED:
1. Assign the applicable logging classification to logging businesses or clearing of land projects that
include tree removal.
2. Separately rate to Code 012 landscaping or lawn cutting or maintenance.
UNDERWRITING GUIDE
Clearing Of Right-Of-Way, For Telephone Or Electric Lines
Orchard Work, Fumigating By Contractor
Orchard Work, Pruning By Contractor
Tree Pruning, Spraying, Repairing, Trimming Or Fumigating
007 FARM MACHINERY OPERATION by Contractors: threshing, shredding, ensilage cutting,
harvesting and hay baling.
OPERATIONS ALSO INCLUDED:
1. Specialist contractors performing one or more of the following tasks: filling mushroom beds with
compost, spawning or casing.
OPERATIONS NOT INCLUDED:
1. Assign the applicable logging classification to logging operations.
2. Assign Code 301 to sawmill operations.
UNDERWRITING GUIDE
Compost Filling Of Mushroom Beds - By
Contractor
Ensilage Cutting By Contractor
Farm Machinery Operation By Contractor
Fertilizer Application To Soil
Grain Harvesting By Contractor
Grist Mill, Portable, Operated By Contractor
Harvesting By Contractor
Hay Baling, By Contractor
Lime Spreading
Milling Of Grain, With Portable Mills
Mushroom Bed Filling With Compost - By
Contractor
Shredding Of Agricultural Products By
Contractor
Threshing By Contractor
009 LOGGING OR LUMBERING, N.O.C.
Applicable to a logging or lumbering business principally engaged in cutting/felling trees for lumber or wood
chips or clearing land of trees by chainsaws regardless of the trees’ size. Includes stump removal incident
to logging or lumbering by the logging business.
Also applicable to the transportation of the logs to a mill and to the construction, maintenance or extension
of landings or logging roads when performed by employees of the logging business.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 3
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
OPERATIONS NOT INCLUDED:
1. Assign Code 301 to sawmill operations conducted by a separate crew of employees.
2. Assign Code 811 to specialist contractors engaged in hauling logs for an unrelated logging or
lumbering business. Assign Code 301 to log hauling performed by a sawmill business when all
logging or lumbering has been outsourced to an unrelated logging or lumbering business(es).
UNDERWRITING GUIDE
Logging - By Chain Saws
Lumbering - By Chain Saws
012 LANDSCAPE CONTRACTOR
Or Lawn Cutting Or Maintenance Contractor.
Includes the construction of dry stone walls, rock gardens, patios, garden walks and the like when such
operations are incidental to the landscape or lawn maintenance operations.
OPERATIONS NOT INCLUDED:
1. Separately rate to Code 005 tree pruning, spraying, trimming, repairing or fumigating including
ground personnel performing chipping, cleanup, the removal and/or hauling away of tree limbs
and debris at a tree job or location.
2. Assign Code 0013 to separately-staffed nursery, Christmas tree raising or sod farm operations.
3. Outside domestic workers engaged in the care of lawns, shrubs or grounds surrounding the
personal residence of the insured shall be assigned to Code 0912 or Code 0909 pursuant to
Section 1, Rule XIV of this Manual.
UNDERWRITING GUIDE
Artificial Turf Installation - By Contractor
Brush Or Weed Spraying - By Contractor - Except
Aerial Spraying
Gardener
Grass Cutting Along Highways By Specialist
Contractor
Grass Cutting, Lawns, By Contractor
Installation of Well Pad Containment Liners &
Fences (Barriers) – by Independent Contractor
Landscape Contractor
Lawn Care Service Company - Including Lawn
Cutting, Maintenance Or Spraying
Street Or Road Landscape Planting And
Maintenance - By Specialist Contractor
Surface Mine Reclamation - By Contractor -
Reseeding Or Planting By Separate Crew
Weed Or Brush Spraying - By Contractor - Except
Aerial Spraying
015 LOGGING OR LUMBERING – MECHANIZED TREE FELLING EQUIPMENT.
Applicable to a logging or lumbering business principally engaged in cutting/ felling trees for lumber, wood
chips or clearing land by means of mechanized equipment. Mechanized tree felling equipment is a
tracked or wheeled unit that has an enclosed cab (e.g., a feller-buncher that has a fixed-grip harvesting
head that can grasp, cut, lift, swing and bunch trees), and the equipment’s operator does not normally
leave the cab in the performance of his tree cutting/felling duties.
Also applicable to the transportation of the logs to a sawmill or another type of customer and to the
construction, maintenance or extension of landings or logging roads when performed by the employees of
the logging business.
OPERATIONS NOT INCLUDED:
1. Assign Code 301 to sawmill operations conducted by a separate crew of employees.
2. Assign Code 811 to specialist contractors engaged in hauling logs for an unrelated logging or
lumbering business. Assign Code 301 to log hauling performed by a sawmill business when all
logging or lumbering has been outsourced to an unrelated logging or lumbering business(es).
UNDERWRITING GUIDE
Logging - By Means Of Mechanized Equipment
Lumbering - By Means Of Mechanized Equipment
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 4
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
MINING AND QUARRYING
025 MINING – UNDERGROUND
OPERATIONS ALSO INCLUDED:
1. The underground mining of any mineral except coal.
2. Includes all operations (i.e., milling or other mineral preparation) customarily done at mine site or as a
part of the mining activity performed by the mine operator.
OPERATIONS NOT INCLUDED:
1. Please refer to the Coal Mine Compensation Rating Bureau of Pennsylvania (www.cmcrbpa.com) for
the classification(s) applicable to the surface or underground mining of coal and/or the above ground
operations necessary to prepare previously mined coal for distribution or sale by the mine operator or
an independent coal preparation plant and/or coke burning and/or manufacturing.
UNDERWRITING GUIDE
Iron Ore Mining - Underground
Mining - Underground - Not Coal
Salt Mining - Underground
Underground Mining - Not Coal
028 OIL OR GAS PRODUCTION, Operation of Wells – including gasoline mfg. from casing-head gas.
Applicable to the operation of a producing oil or gas lease/well, whether performed by the lease/well’s
owner or a contract lease/well operator. Routine maintenance of the producing lease/well includes but is
not necessarily limited to: monitor pressures at the wells and pressures on the pipelines, reading and
replacing well charts that record production, repair or replace valves, flanges, gaskets and other
mechanical parts of the well head and related piping, paint well equipment, control vegetation growth (e.g.,
mow the grass) at the lease/well site, walk the pipeline for inspection and check for leaks, and report to
management any observed problem that will require more skilled or specialized intervention to fix.
OPERATIONS NOT INCLUDED:
As provided for in this Manual, separately rate services performed by either the oil or gas well’s lease
owner or contract lease operator or by unrelated contractors for the oil or gas well’s lease owner or
contract lease operator. Such services may include but are not necessarily limited to:
1. Assign Code 955 to geophysical exploration.
2. Assign the applicable construction classification(s) to site preparation, including but not necessarily
limited to: building of the dirt or stone-covered access road (Code 609), clearing of land (Code
609), digging water ponds (Code 609), laying or taking up of flow lines (Code 609), installing piping
to brine tanks (Code 675) and installing pumping units (Code 675).
3. Assign Code 655 to tank building.
4. Assign Code 606 to oil or gas well drilling, redrilling or deepening.
5. Assign Code 012 to the installation of well pad containment liners and fences (barriers).
6. Assign Code 607 to all types of oil or gas well services (e.g., installation, recovery or replacement
of casing, well cementing, well cleaning or swabbing, well fracturing/formation fracturing and well
logging.
UNDERWRITING GUIDE
Gas Production
Gas Well Operation
Natural Gas Production
Oil Lease Operation
Oil Production
Oil Well Operation
Well Operation - Oil Or Gas
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 5
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
050 QUARRIES, N.O.C. –
OPERATIONS ALSO INCLUDED:
1. The quarrying or excavation of any mineral (except coal) not specifically assigned to either Code 051
or Code 055 respectively.
2. Includes all operations such as but not necessarily limited to drilling, stone crushing, cutting or
polishing customarily done at a quarry or mineral excavation site or as part of the quarrying or
excavation activity performed by the quarry or mineral excavation operator.
OPERATIONS NOT INCLUDED:
1. Assign Code 025 to the underground mining of any mineral except coal along with all operations (i.e.,
milling or other mineral preparation customarily done at the mine site or as part of the mining activity
performed by the mine operator).
2. Please refer to the Coal Mine Compensation Rating Bureau of Pennsylvania (www.cmcrbpa.com) for
the classification(s) applicable to the surface or underground mining of coal and/or the above ground
operations necessary to prepare previously mined coal for distribution or sale by the mine operator or
an independent coal preparation plant and/or coke burning and/or manufacturing.
UNDERWRITING GUIDE
Bluestone Quarry
Feldspar Quarry
Flint Or Feldspar Grinding, Done By Quarry
Ganister Quarry
Glass Sand - Quarrying Or Digging
Granite Quarry
Mica Schist Quarry, Including Grinding Or Splitting
Quarry, N.O.C.
Sandstone Quarry
Stone Crushing By Producer
051 QUARRY
– limestone, dolomite, marble, lime, gypsum or slate – including but not necessarily limited to:
drilling, stripping, cutting, polishing, crushing, lime burning or slate splitting or milling by the quarry opera-
tor.
UNDERWRITING GUIDE
Dolomite Quarry
Gypsum Quarry
Lime Burning Or Processing - By Limestone Quarry
Operator
Lime Quarry
Quarry, Limestone
Quarry, Slate
Slate Processing - By Quarry Operator
055 SAND, Gravel or Slag EXCAVATION – Including Crushing.
Applicable to businesses principally engaged in operating sand or gravel pits and in washing, screening,
or otherwise preparing sand or gravel. Also included are businesses principally engaged in surface mining,
along with milling or otherwise preparing by the producer any type of clay, --- or performing the dredging of
materials on non-navigable waters with incidental shore operations.
UNDERWRITING GUIDE
Dredging Of Materials On Non-Navigable Waters
With Incidental Shore Operations
Fire Clay Digging
Gravel Or Sand Digging Or Excavation - Including
Crushing
Clay (Any Type) Excavation Or Surface Mining -
Including Milling Or Washing
Metal Salvaging, From Slag Dumps
Quarry, Gravel Or Slag Excavation - Including
Crushing
Sand Or Gravel Digging Or Excavation - Including
Crushing
Shale Digging Or Excavation In Open Pits
Slag Digging Or Excavation - Including Crushing
059 MINERAL MILLING – applicable to businesses that do not operate either a mine or a quarry and are
principally engaged in the crushing, grinding, pulverizing or otherwise preparing clay, ceramic or refractory
minerals, barite or miscellaneous metallic or non-metallic minerals.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 6
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Emery Works - Crushing Or Grinding
Flint Or Feldspar Grinding, Not Done By Quarry
Gravel Crushing By Dealer
Clay Milling Or Washing By Other Than Producer
Metal Powder Mfg. - Crushing Or Grinding - By
Independent Contractor
Mineral Milling
Ore Milling
Powder Mfg. - Metal - Crushing Or Grinding - By
Independent Contractor
Stone Crushing By Other Than Producer Or Road
Contractor
Talc Mill
Vermiculite Crushing And/Or Processing By Other
Than Producer
FOOD INDUSTRIES
101 GRAIN MILLING
UNDERWRITING GUIDE
Breakfast Cereal Mfg.
Feed Mfg. - Preparation Of Cereal Or Compound
Feeds For Livestock Or Poultry
Flour Mfg. - Wood
Flour Milling
Grain Mill - Permanently Located Mill
Grist Mill - Permanently Located
Milling Of Grain - Permanently Located
Pellet Mfg. - Wood
Potato Flour Mfg.
Wood Flour Or Pellet Mfg.
103 SUGAR REFINING
UNDERWRITING GUIDE
Beet Sugar Mfg.
Cane Sugar Refining
Corn Starch Mfg.
Glucose Mfg.
Milling - Wet Corn
Molasses Mfg.
Starch Mfg. - By Wet Corn Milling
Sugar Cane Milling
Sugar Refining
Syrup Or Molasses Refining
Wet Corn Milling
104 FOOD PRODUCTS MFG. N.O.C.,
OPERATIONS NOT INCLUDED:
1. Assign Code 101 to a business performing cereal milling.
2. Assign Code 106 to a business preparing meat products by smoking, corning, curing, salting,
encasing, etc.
3. Assign Code 112 to a business manufacturing, bottling and/or canning any carbonated beverage.
4. Assign Code 113 to a business pickling cucumbers or other foods.
5. Assign Code 113 to a business manufacturing preserved fruits (e.g., candied fruit peels or rinds,
pie fillings, soda fountain syrups) by cleaning, cutting and cooking the required ingredients.
6. Assign Code 113 to a business manufacturing syrup by mixing and cooking fruits or fruit juices with
sugar and related ingredients.
7. Assign Code 113 to a business manufacturing fruit or vegetable juice by pressing the fruit or
vegetables to extract the juice by mechanical means and the bottling or canning of the juice.
8. Assign Code 571 to the manufacture of essential oils or extracts such as used for perfume.
9. Assign Code 898 to the preparation of food by caterers.
10. Assign Code 907 to fresh fruit or vegetable packers whose operations typically include washing,
sorting, grading and/or chilling the fresh fruit or vegetables for shipment to customers or to fresh
fruit or vegetable dealers whose operations may include washing, sizing and/or packaging the fresh
fruits or vegetables.
11. Assign Code 911 to a business repackaging food products from large containers into smaller ones
involving no processing operations. This would include dry, liquid, semi-liquid or solid products.
12. Assign the applicable agricultural class to a business principally engaged in raising of one or more
different fruits or vegetables whose operations may include the washing, sizing and/or packaging
thereof prior to shipment to customers.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 7
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Baking Powder Mfg.
Beverage Mfg., N.O.C. (Non-Carbonated)
Cake Mix Mfg. - Dry Blending
Cat Food Mfg. - Dry/Bagged - No Cereal Milling
Chinese Food Mfg.
Coconut Shredding Or Drying
Coffee Grinding And Roasting
Corn Chip Mfg.
Dog Food Mfg. - Dry/Bagged - No Cereal Milling
Energy/Sports Drinks Mfg. (Non-Carbonated)
Flavoring Extract Mfg.
Flavoring Syrups Blending
Flour Mixing And Blending, No Milling
Food Products Mfg., N.O.C.
Fruit Flavored Drink Mfg.
Fruit Juice Mfg. - From Purchased Concentrates
Only
Herbs - Blending, Grinding And Packing
Ice Mfg. - Not Dry Ice
Ketchup Mfg.
Licorice Extract Mfg.
Malted Milk Mfg. - From Powdered Milk, Sugar,
Malt And Cocoa
Mayonnaise Mfg.
Medicinal Extract Mfg.
Mustard (Prepared) Mfg.
Noncarbonated Beverage Mfg., N.O.C.
Nuts (All Types) - Cleaning And Shelling – By
Specialist Contractor
Peanut Butter Mfg.
Peanut Handling, Cleaning, Grading or Shelling–
By Specialist Contractor
Pizza Assembly - No Baking Operation
Potato Chip Mfg.
Relish Mfg. - Fruit Or Vegetable – No Pickling
Operations
Salad Dressing Mfg.
Salad Preparation - Cole Slaw, Egg, Potato, Etc.
Sandwich Spread Mfg. - Salad Dressing Base
Sauces Mfg.
Seasoning - Prepared Sauces - Vegetable
Soup Mfg.
Spice Grinding
Sports/Energy Drinks Mfg. (Non-Carbonated)
Sugar Repacking, Mixing, Blending Only
Tea - Blending And Mixing Including Packing Into
Teabags
TV Dinner Type Meals, Cooking, Packing And
Freezing
Vegetable Sauce Mfg.
Vinegar Mfg. - From Purchased Concentrates Only
Yeast Mfg.
105 BAKERY
, Wholesale.
Includes payroll developed by employees engaged as delivery salespersons, route salespersons and/or
route supervisors engaged in the delivery of the insured’s products to customers.
UNDERWRITING GUIDE
Bakery - Wholesale
Cracker Mfg.
Doughnut Mfg. - By Wholesale Bakery
Ice Cream Cone Mfg.
Macaroni, Spaghetti, Vermicelli Or Noodles Mfg.
Pretzel Mfg.
106 PROCESSED MEAT PRODUCTS MFG
. – No Slaughtering or Handling of Livestock.
Applicable to businesses that are principally engaged in making processed meat products. Such
businesses will perform no slaughtering of animals whatsoever nor will they handle any livestock. The
businesses will receive meat from unrelated concerns in boxed form and/or in carcass or partial carcass
form. Processed shall mean that definite changes result in the meat product due to the application of
chemicals and/or heat (the use of smoke and/or cooking) to the meat materials. Typical products of such
businesses include but are not necessarily limited to: sausage, frankfurters, ready-to-eat luncheon meats,
hams or bacon.
OPERATIONS ALSO INCLUDED:
Employees engaged as delivery salespersons, route salespersons and/or route supervisors engaged in
the delivery of the business’ products to customers.
OPERATIONS NOT INCLUDED:
1. Assign Code 111 to a processed meat products manufacturing business that slaughters animals or
handles livestock and is principally engaged in the wholesale sale of the processed meat products.
2. Assign Code 915 to a business slaughtering animals and who makes fresh meat cuts and/or
processed meat products and is principally engaged in the retail sale of the fresh meat cuts and/or
processed meat products.
3. Assign Code 910 to a business principally engaged in receiving meat in boxed, carcass or partial
carcass form and that cuts the meat into portion-controlled fresh meat products such as steaks,
roasts, or chops and that is principally engaged in the wholesale sale of the products. Such
business does not kill animals or handle livestock or utilize chemicals and/or heat (the use of smoke
and/or cooking) in processing the meat materials.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 8
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
4. Assign Code 119 to a business principally engaged in receiving beef and/or veal in boxed, carcass
or partial carcass form and cutting or grinding the beef or veal into hamburger, hamburger and/or
veal patties and/or sandwich steaks and that is engaged in the wholesale sale of the products.
5. Assign Code 924 to a wholesale meat dealer who performs no cutting (or deboning) or processing of
fresh meats, but who may repackage the fresh meats.
UNDERWRITING GUIDE
Bacon (Side And/Or Sliced) Mfg.
Cured Meats - Brined, Dried And Salted
Dehydration Of Meat
Ham - Boiled, Boneless, Roasted, And Smoked
Mfg.
Luncheon Meats Mfg.
Pork Products Mfg. - Pickled, Cured, Salted And
Smoked
Processed Meat Products Mfg.
Sausage Or Other Prepared Meat Products Mfg.
Scrapple Mfg.
107 CANDY, Chocolate or Chewing Gum MFG.
UNDERWRITING GUIDE
Candy Mfg.
Chewing Gum Mfg.
Chocolate Mfg.
Cocoa Mfg.
Confectionery Mfg.
Popcorn Mfg.
108 BREWERY
Includes the distribution of beer or malt liquors by the manufacturer, bottler or canner. Also includes
payroll developed by employees engaged as delivery salespersons, route salespersons and/or route
supervisors engaged in the delivery of the insured’s products to customers.
UNDERWRITING GUIDE
Brewery, Including Distributing Stations
Malt Liquors Mfg. And Distribution
109 DAIRY PRODUCTS MFG
.
Ice cream manufacturing by a separate group of employees in a physically separate department shall be
assigned to Code 110.
Includes payroll developed by employees engaged as delivery salespersons, route salespersons and/or
route supervisors engaged in the delivery of the insured’s product(s) to customers.
UNDERWRITING GUIDE
Butter Or Cheese Mfg.
Cheese Mfg.
Condensed Milk Mfg.
Creamery
Dairy Products Mfg. (Except Ice Cream Mfg.)
Dehydration Of Milk
Malted Milk Powder Mfg., Including Dehydration Of
Milk
Milk Processor - Fluid
Milk Products Mfg., N.O.C. (Excluding Ice Cream
Mfg.)
Yogurt Mfg.
110 ICE CREAM MFG.
UNDERWRITING GUIDE
Ice Cream Mfg.
Water Ice Mfg.
111 SLAUGHTERHOUSE – Wholesale, all operations.
For businesses principally engaged in receiving live animals (e.g., cattle, hogs and/or sheep), killing the
animals and dressing the carcasses to produce meat products and selling the meat products on a
wholesale basis. A business eligible for this classification will normally ship deboned meats in boxed form
and/or may also ship meats in carcass form. Such business may also produce processed meat products
like bacon, hams, sausage or luncheon meats and/or also sell some portion of the meat production as
fresh meat cuts (e.g., steaks, roasts).
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
OPERATIONS ALSO INCLUDED:
1. Employees engaged as delivery salespersons, route salespersons and/or route supervisors engaged
in the delivery of the business’ products to customers.
2. The employer’s processing of animal by-products resulting from the employer’s animal killing
operations which may include but is not necessarily limited to: cooking of fat into tallow or lard and/or
washing, scraping and salting of hides
UNDERWRITING GUIDE
Butchering - Wholesale, Not Stockyards
Meat Packing Plant - Wholesale, Including Slaughtering
Packing House - Wholesale, Including Slaughtering
Slaughterhouse - Wholesale, Including Processing
112 CARBONATED BEVERAGE MFG.
OPERATIONS ALSO INCLUDED:
1. Applicable to a business principally engaged in manufacturing, bottling and/or canning any
carbonated beverage.
2. The distribution of the carbonated beverage(s) by the manufacturer, bottler or canner.
3. Payroll developed by employees engaged as delivery salespersons, route salespersons, and/or route
supervisors engaged in the delivery of the insured's products to customers.
OPERATIONS NOT INCLUDED:
1. Assign Code 108 to a business engaged in brewing, bottling and/or canning of beer, ale or malt
liquors.
UNDERWRITING GUIDE
Alcoholic Beverage Bottling - Carbonated
Beverage Mfg., Carbonated - Bottled Or Canned
Bottling Or Canning Of Carbonated Beverages
Canning Or Bottling Of Carbonated Beverages
Carbonated Beverage Mfg. - Bottled Or Canned
Mineral Water, Carbonated - Bottled Or Canned
Soft Drinks (Carbonated) Mfg. - Bottled Or Canned
113 PRESERVING OR CANNING OF FOOD
UNDERWRITING GUIDE
Alcoholic Beverage Distilling
Apple Cider Or Juice Mfg.
Applesauce Mfg.
Canning Or Preserving Of Food
Cat Or Dog Food Mfg. - Canned
Dehydration Of Food - Except Dehydration Of Meat
Or Milk
Distilling Of Alcoholic Liquors
Dog Or Cat Food Mfg. - Canned
Eggs, Dehydrated
Eggs, Powdered
Frozen Fruit, Fruit Juice, Processing
Fruit Or Vegetable Juice, Canned, Bottled Or Bulk
Fruit Evaporating
Fruit Juice Mfg.
Fruit Preserving
Gelatin Mfg.
Jam Mfg.
Jelly Mfg.
Juice Mfg. - Fruit
Pet Food Mfg. - Canned - Non Farm Domestic
Pickle Mfg.
Pie Filling Mfg.
Preserving Or Canning Of Food
Sauerkraut Mfg.
Spirituous (Distilled) Liquor Bottling By Distiller
Syrup Mfg., For Soda Fountains
Tomato Paste Mfg.
Vegetable And Fruit Juice - Canned, Bottled Or
Bulk
Vegetable Canning
Vinegar Mfg. - By Fermentation
Whiskey Mfg.
Winery
114 RENDERING
Works.
Applicable to businesses principally engaged in rendering inedible grease and tallow from animal fat,
bones and meat scraps; and businesses principally engaged in manufacturing animal oils and animal meal.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 10
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Animal And Marine Fat And Oil Mfg.
Animal Oil Mfg.
Animal Rendering Works, N.O.C.
Cod Liver Oil Mfg.
Fish Oil Mfg.
Grease And Tallow Mfg.
Grease Mfg., Animal
Oil Mfg., Animal
115 TOBACCO PRODUCTS MFG., including tobacco rehandling.
UNDERWRITING GUIDE
Cigar Mfg.
Cigarette Mfg.
Snuff Mfg.
Tobacco (Chewing And Smoking) And Snuff Mfg.
Tobacco Rehandling
Tobacco Stemming And Redrying
119 MEAT PRODUCTS MFG., N.O.C.
Applicable to businesses principally engaged in making hamburger and/or hamburger or veal patties and/
or sandwich steaks.
UNDERWRITING GUIDE
Hamburger Or Hamburger Patty Mfg.
Meat Products Mfg., N.O.C.
Sandwich Steak Mfg.
Veal Patty Mfg. - Plain Or Breaded
TEXTILES AND CLOTHING MFG.
130 TEXTILE WASTE, Shoddy and Unwoven Felt, MFG., the garneting of Fibers.
UNDERWRITING GUIDE
Cotton Batting Mfg.
Cotton Waste Mfg.
Felt Mfg. - Unwoven
Hatters' Fur Processing
Padding And Upholstery Filling Mfg.
Processed Waste And Recovered Fibers And Flock
Mfg.
Shoddy Mfg.
Sisal Garneting
Weather Stripping Mfg. - Felt
Wool Reworking
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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132 SPINNING OR WEAVING.
UNDERWRITING GUIDE
Artificial Silk Spinning And Weaving
Carbonizing Of Hair Or Wool
Carding Of Fibers
Carpet Mfg.
Chenille Products Weaving
Combing Of Fibers
Cordage Mfg., Including Fiber Preparation
Cotton Gin Operation
Cotton Spinning And Weaving
Curled Hair Mfg.
Felt Mfg. - Woven
Fiber Preparation For Spinning Or Weaving
Flax Spinning And Weaving
Fur Mfg. - Synthetic
Gilling Of Fibers
Hackling Of Fibers
Hair Processing (Excluding Dehairing Or Wig-
Making)
Hemp Spinning And Weaving
Jute Spinning And Weaving
Label Mfg., Woven Labels
Linen Cloth Weaving
Linen Thread Mfg.
Mop Head Mfg., From Cotton Waste, No Other
Operations
Moss Ginning
Narrow Fabric Mill - Cotton, Wool, Silk Or Man-
Made Fibers
Nylon Spinning And Weaving
Opening Of Fibers
Paper Twine Mfg.
Picking Of Fibers
Pipe Cleaner Mfg.
Plush Or Velvet Mfg.
Rayon Spinning And Weaving
Ribbon Mfg., Textile Fabrics
Rope Mfg., Including Fiber Preparation
Rug Mfg.
Scouring Of Natural Or Synthetic Fibers
Separating Of Natural Or Synthetic Fibers
Silk Spinning And Weaving
Silk Thread Or Yarn Mfg.
Silk Throwing And Weaving
Spinning Of Fibers
Textile Weaving
Thread Mill
Tire Cord And Fabric Mfg.
Twine Mfg., Including Fiber Preparation
Velvet Mfg.
Weaving Of Textile Fibers
Webbing Mfg.
Wire Cloth Weaving (Wire Drawing To Be
Separately Rated By Code 406, Rolling Mill,
N.O.C.)
Wool Combing Or Scouring
Wool Spinning And Weaving
Woven Carpet And Rug Mfg.
Yarn Mfg. - Wool
Yarn Mill, Wool, Including Carpet And Rug Yarn
Yarn Or Thread Mfg. - Cotton
Yarn Spinning Mill, Cotton, Man-Made Fibers And
Silk
Yarn Throwing, Twisting, And Winding Mill, Cotton,
Man-Made Fibers And Silk
134 KNIT GOODS MFG.
Applies to the knitting of yarn into cloth or fabric and the dyeing and/or finishing of the knitted fabric by the
knitting mill. Subsequent manufacturing of clothing or non-apparel textile products shall be assigned to
either Code 161 or to Code 163, respectively, when performed by a separate crew of employees in a
physically separate work area.
UNDERWRITING GUIDE
Braid And Fringe Mfg.
Glove Mfg. - Knit
Knit Glove Mfg.
Knit Goods Mfg., N.O.C.
Lace Mfg.
Necktie Mfg., Knitted
135 HOSIERY MFG.
UNDERWRITING GUIDE
Hosiery Dyeing
Hosiery Finishing
Hosiery Mfg.
Knitting Mill, Hosiery
136 EMBROIDERY MFG.
Includes quilted cloth manufacturing for garment and household furnishing. Payroll developed in mattress
or box spring manufacturing shall be classified by Code 165.
UNDERWRITING GUIDE
Emblem Mfg.
Embroidery Mfg.
Pleating, Stitching Or Tucking - Dress Fabrics Or
Trimmings - Not Clothing Mfg.
Quilted Cloth Manufacturing Contractor - For
Garments Or Household Furnishings
Trimmings Mfg., Fancy Trimmings Or Piping, Not
Manufacturing Binding, Tape Or Ribbon
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
139 DYEING, Mercerizing, Bleaching, Printing, Coating or Finishing New Goods – excluding hosiery
finishing, rubber or resin coating and oil-cloth manufacturing which are separately rated as provided for in
this Manual.
UNDERWRITING GUIDE
Bleaching, Fabrics
Cloth Printing
Coating New Fabrics, Except Rubberized Fabrics
Or Oilcloth
Dyeing
Fabric Coating, N.O.C.
Feather Dyeing
Finisher Of Broad Woven Fabrics
Finishing New Textile Goods
Impregnated Fabrics Mfg.
Machine-Painting Shade Cloth
Mercerizing Of New Goods
Printing Of Fabrics
Textile Bleaching And Dyeing
Textile Printing
Typewriter Ribbon Mfg.
Yarn Dyeing Or Finishing
141 LAUNDRY, N.O.C.
Includes businesses principally engaged in cleaning carpets and upholstered furniture on customers’
premises. Assign Code 971 to incidental carpet and upholstered furniture cleaning by a commercial or
industrial building cleaning contractor. Assign Code 882 to incidental carpet and upholstered furniture
cleaning by a house cleaning contractor.
Also includes payroll developed by employees engaged as delivery salespersons, route salespersons
and/or route supervisors performing the pick-up of items to be laundered or cleaned and the delivery of the
items after laundering or cleaning.
OPERATIONS NOT INCLUDED:
1. Assign Code 928 to separately-staffed receiving, collecting or distributing stations with no laundering
at the same or contiguous locations.
UNDERWRITING GUIDE
Carpet And Rug Cleaning And Storage
Carpet Cleaning On Customers' Premises
Diaper Service - Laundry
Furniture Cleaning Or Polishing On Customers'
Premises
Industrial Launderer
Infant Wear Service Laundry
Launderer, Industrial
Laundry Collection By Launderer
Laundry, Hand
Laundry, N.O.C.
Linen Supply Service Including Laundering
Rug And Carpet Cleaning And Storage
Towel Supply Service Including Laundering
Uniform Supply Service Including Laundering
Upholstery Cleaning On Customers' Premises
142 DRY CLEANING PLANT
Receiving, collecting or distributing stations that are separately staffed and with no dry cleaning at the
same or contiguous location shall be assigned to Code 928.
Includes primarily risks engaged in dry cleaning or dyeing apparel and household fabrics other than rugs
(see Code 141). Establishments dyeing fabrics for the trade are classified by Code 139.
Also includes payroll developed by employees engaged as delivery salespersons, route salespersons
and/or route supervisors performing the pick-up of items to be laundered or cleaned and the delivery of the
items after laundering or cleaning.
UNDERWRITING GUIDE
Cleaning And Dyeing, Except Rug Cleaning By Dry
Cleaner
Cloth Sponging (Shrinking), Inspection Or Mending
- By Specialist Contractor
Drapery Dry Cleaning Plant
Dry Cleaning Plant, Except Rug Cleaning
Dyeing And Cleaning, Except Rug Cleaning By Dry
Cleaner
Feather Washing, Steaming, Cleaning And
Renovating
Fur Clothing - Cleaning, Tumbling, Glazing,
Combing And Ironing
Laundry Collection By Dry Cleaner
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
161 APPAREL MFG.
Restricted to the manufacture of wearing apparel from woven or knit fabrics, related materials such as
leather or rubber or resin coated fabrics.
The manufacture of yarn into knitted cloth or fabric shall be assigned to Code 134 when performed by a
separate group of employees in a physically separate department. If there is no separation, all payroll shall
be assigned to Code 134.
UNDERWRITING GUIDE
Academic Costumes Mfg. - Caps And Gowns
Apparel Mfg.
Bathing Suit Mfg. - Knitting To Be Separately Rated
Belt Mfg. - Cloth - Wearing Apparel Only - No
Buckles, Webbing Or Leather Parts Mfg.
Beret Mfg.
Burial Garment Mfg.
Cap Mfg. - Graduation Caps And Gowns
Cap Mfg. - Headwear
Cloth Cutting By Contractor - Garment Fabrics
Clothing Mfg.
Coat - Front Or Interlining Mfg.
Collar Mfg.
Costume Mfg. - Masquerade Or Theatrical
Diaper Mfg. - Cloth
Dress Mfg.
Front Or Interlining Mfg. - Coat
Fur Clothing Mfg. (Preparation Of Skins To Be
Separately Rated)
Fur Plate Mfg.
Fur Pointing
Garment Sewing Contractor
Glove Lining Mfg.
Glove Mfg., Except Fire Resistant, Industrial Use,
Knit Or Rubber
Handkerchief Mfg.
Hat Frame Mfg., Ladies
Hat Lining Mfg.
Hat Mfg., Felt
Hat Mfg., N.O.C.
Insulated Clothing Mfg. - Thermal Type
Leather Clothing Mfg.
Lingerie Mfg.
Lining Mfg. - Hat
Linings, Sewing Into Coats By Hand
Mask Mfg. - Costume - Cloth
Millinery And Straw Hat Mfg.
Millinery Mfg., Felt
Nailhead Ornamentation Attaching Nailheads Or
Similar Articles To Textile Fabrics By Means Of
Foot Presses
Necktie Mfg., From Fabric
Raincoat And Other Waterproof Outer Garments
Mfg.
Robe And Dressing Gown Mfg.
Rubber Garment Mfg., No Rubber Mill
Sewing Contractor - Garment
Sewing, Hand
Shoulder Pad Or Coat Front Mfg.
Shoulder Strap For Lingerie Mfg. - Fabric
Shower Cap Mfg. - Plastic
Suede Clothing Mfg.
Suit, Skirt, And Coat Mfg.
Suspender Mfg. - No Buckles, Webbing Or Leather
Parts Mfg.
Textile Mending, Invisible Weaving Of Wearing
Apparel
Tie Mfg. - Neckwear
Uniform Mfg.
Vestment Mfg.
Women's, Misses', And Juniors' Outerwear Mfg.,
N.O.C.
Women's, Misses', Children's, And Infants'
Underwear And Nightwear Mfg.
Work Clothing Mfg.
163 TEXTILE PRODUCTS MFG
., N.O.C.
Contemplates sewn non-apparel textile products including products made from soft textile type plastics
such as vinyls.
The manufacture of yarn into cloth or fabric shall be separately classified as provided in this Manual.
Separately rate the installation, removal or repair of furnishing goods to Code 670.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 14
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Accordion Door Mfg. - Fabric Or Plastic - No
Woodworking
Air Conditioner Cover Mfg.
Baby Blanket, Crib Linen Mfg.
Ball Mfg. - Sporting Goods - Inflatable Plastic Beach
Type
Banner Mfg.
Bedding Mfg. - Blanket, Sheet, Pillowcase
Bedspread Mfg.
Belt Mfg. - Industrial Use - From Premanufactured
Textile Fabric
Bias Bindings Mfg.
Bindings Mfg. - Bias And Straight
Blanket Mfg.
Blanket, Sheet, Pillowcase - Bedding Mfg.
Buffing And Polishing Wheel Mfg. - Made From
Cloth - No Metal Parts
Bunting Mfg., Shop Only
Casket Or Coffin Lining Mfg. - No Casket Mfg. Or
Upholstery Work
Chenille Products Mfg. From Chenille Cloth
Coffin Or Casket Lining Mfg. - No Casket Mfg. Or
Upholstery Work
Comforter Or Quilt Mfg.
Cover Mfg. - Air Conditioner
Curtain Mfg.
Door Mfg., Accordion - Plastic Or Fabric - No
Woodworking
Drapery Or Curtain Mfg.
Feather Assembly - Sewn, On Wire Frames
Decorated For Costumes/Band Plumes
Feather Pillow Mfg.
Flag Mfg., Shop Only
Furnishing Goods Mfg. - Not Canvas Or Burlap
Hammock Mfg.
Heating Pad Mfg. - Fabric Covering Only
House Furnishings Mfg. - From Textile Fabrics
Household Linens, Bedspreads, Towels, Drapes
Mfg.
Kite Mfg.
Lamp Shade Mfg. (Excluding Frame Manufacturing)
Linen Mfg. - House Furnishings
Lining For Casket Interiors Mfg. - No Casket Mfg. Or
Upholstery Work
Measuring Tape Mfg. - Cloth - Sewing Type
Mosquito Netting - No Mfg. Of Net
Napkin Mfg. - Cloth
Netting - Mosquito - No Mfg. Of Net
Pennant Mfg.
Pillow Cover Mfg.
Pillow Mfg.
Polishing Cloth Mfg.
Polishing Wheel Mfg. - Cloth Or Felt - No Metal
Parts
Pool Mfg. - Swimming - Inflatable Kiddie-Type
Pools
Quilt Or Comforter Mfg.
Roller Mfg. - Covered Sleeves Only
Safety Belt Mfg. - Automobile - No Hardware Mfg.
Scenery - Theatrical - Curtain And Drapery Mfg.
Shoe Ornament Mfg. - Fabric
Shoe Shining Or Polishing Cloth Mfg.
Shower Curtain Mfg. - Cloth, Plastic, Vinyl
Sleeping Bag Mfg.
Slipcover Mfg.
Stage Scenery - Theatrical - Curtain And Drapery
Mfg.
Stuffed Toy Mfg. - Cloth
Table Cloth Mfg.
Table Pad Mfg. - From Cardboard And Fabric
Tape Mfg. - Mending - Fabric
Theatrical Scenery - Curtain And Drapery Mfg.
Towel Mfg., Textile Fabrics (Except For
Disposable Towel Mfg.)
Toy Mfg. - Stuffed Animals Or Other Cloth Stuffed
Toys
Umbrella Mfg.
Wheel Mfg. - Cloth - Buffing And Polishing - No
Metal Parts
Wig Mfg. - Synthetic Materials
Window Shade Mfg. - No Roller Mfg.
165 MATTRESS or BOX SPRING MFG.
The manufacture of wire springs shall be classified by Code 457 provided such operations are conducted
by a separate crew of employees in a physically separate department.
UNDERWRITING GUIDE
Mattress Mfg.
166 CANVAS or BURLAP PRODUCTS MFG.
Includes manufacturing or repairing bags made from textile cloth or fabric.
Separately rate the installation, removal or repair of awnings, tents or other canvas products away from
the shop to Code 681.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 15
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Automobile Convertible Top Mfg. - Fabric Or Vinyl,
No Installation
Automobile Seat Cover Mfg. - No Installation
Awning Mfg. - Cloth
Awning Or Tent Mfg.
Bag Mfg. - Fabric Or Bulk Materials
Bag Renovating, Textile Fabrics
Burlap Goods Mfg.
Canvas Products Mfg.
Cloth Bag Mfg.
Cloth Bag Repairing
Furnishing Goods Mfg. - Canvas Or Burlap
Knapsack Mfg.
Life Jacket Or Preserver Mfg.
Parachute Mfg. (Hardware Mfg. To Be Separately
Rated)
Sail Making
Sporting Goods - Knapsack Mfg.
Tent Mfg.
Textile Bag Mfg. - Canvas Or Burlap
185 EMPLOYMENT CONTRACTOR − Temporary FOOD PRODUCTS MFG., N.O.C. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 104.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Food Products Mfg., N.O.C. Staff
Food Products Mfg., N.O.C. - Temporary Staff
Temporary Food Products Mfg., N.O.C. Staff
187 EMPLOYMENT CONTRACTOR − Temporary CANDY, Chocolates or Chewing Gum
MFG. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 107.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Candy, Chocolate Or Chewing Gum Mfg. - Temporary Staff
Employment Contractor - Temporary Candy, Chocolate Or Chewing Gum Mfg. Staff
Temporary Candy, Chocolate Or Chewing Gum Mfg. Staff
189 EMPLOYMENT CONTRACTOR – Temporary PRESERVING OR CANNING of Food
Staff
Applicable only to temporary staff provided to customers whose business classification is Code 113.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Canning Or Preserving - Temporary Staff
Employment Contractor - Temporary Staff - Preserving Or Canning Of Food
Preserving Or Canning Of Food - Temporary Staff
Temporary Staff, Preserving Or Canning Of Food
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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Page A 16
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
191 EMPLOYMENT CONTRACTOR − Temporary APPAREL MFG. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 161.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Apparel Mfg. - Temporary Staff
Employment Contractor - Temporary Apparel Mfg. Staff
Temporary Apparel Mfg. Staff
201 TANNING and Leather Dressing.
UNDERWRITING GUIDE
Degreasing Skins
Fur Dressing Or Dyeing
Leather Dealer
Leather Dressing
Leather Finishing
Leather Tanning
Sheepskin Pickling
Tanning, Leather
Wool Pulling
204 SHOE MFG.
UNDERWRITING GUIDE
Boot And Shoe Mfg.
Counter, Heel And Sole Mfg. - Leather
Footwear Mfg. - Not Rubber
House Slippers Mfg.
Shoe Findings Mfg.
Shoe Mfg.
Shoe Repairing
Shoe Stock Mfg., No Tanning Or Leather Dressing
Slipper Mfg.
205 LEATHER GOODS MFG., N.O.C.
Includes the manufacture of handbags, purses, wallets, dog collars, leashes, straps, belts, etc. from
leather, simulated leather or vinyl sheet.
UNDERWRITING GUIDE
Bag Mfg., Traveling
Baseball Mfg.
Basketball Mfg.
Dog Collar Mfg.
Football Mfg.
Glove Mfg., Including Baseball, Boxing, Handball
Or Punching Bag Glove (Except Rubber Gloves)
Handbag, Mfg. - From All Materials
Harness Or Saddle Mfg.
Leash Mfg.
Leather Belting Mfg.
Leather Embossing
Leather Goods Mfg., N.O.C. (See Also Gloves,
Hats, Shoes)
Leather Skiving
Luggage Mfg., Excluding Trunks
Medicine Ball Mfg.
Personal Leather Goods Mfg.
Pocketbook Mfg. - From All Materials
Purse Mfg. - From All Materials
Saddle Mfg.
Strap Mfg. - From Leather, Simulated Leather Or
Plastic
Volleyball Mfg.
Wallet Mfg.
Women's Handbag Or Purse Mfg.
221 PLASTIC Articles MFG., INJECTION MOLDING
UNDERWRITING GUIDE
Injection Molding Of Plastics
Plastic Articles Mfg., Injection Molding
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222 PLASTIC Articles MFG., N.O.C.
Applicable to plastic molding businesses principally engaged in the molding of any plastic product by any
plastic molding technique except for plastic molding businesses principally engaged in injection molding
which is assigned to Code 221 or businesses principally engaged in molding plastic composite products
which is assigned to Code 227.
UNDERWRITING GUIDE
Artificial Marble Products Mfg.
Bag Mfg. - Plastic
Cable Mfg. - Insulated Electrical - Wire Drawing To
Be Separately Rated
Hose Mfg. - Plastic
Marble Products Mfg. – Artificial
Molding, Plastic - Of Any Product By Any Molding
Technique Other Than Injection Molding
Pipe Mfg. - Plastic
Plastic Articles Mfg., N.O.C.
Plastic Bag Mfg.
Plastic Mfg., Sheets And Rods
Plastic, Molded Products Mfg. N.O.C.
Vanity Mfg. - Resin Poured Or Cast Type/Artificial
Marble Product
Wire Insulating - Includes Incidental Wire Stranding -
Wire Drawing To Be Separately Rated
225 RUBBER GOODS or Tire MFG.
UNDERWRITING GUIDE
Balloon Mfg. - Rubber - Advertising And Toy
Bathing Cap Mfg. - Rubber
Boot And Shoe Mfg. - Rubber
Bottle Mfg. - Rubber
Elastic Mfg.
Eraser Mfg.
Fabrics, Rubberized
Foam Rubber Mfg.
Footwear Mfg. - Rubber
Gasket Mfg. - Rubber
Glove Mfg. - Rubber
Heel Mfg. - Rubber
Hose Mfg. - Rubber
Latex, Foamed Mfg.
Life Jacket Mfg. - Inflatable Rubberized Fabric
Life Raft Mfg. - Rubber
Printers' Roller Mfg.
Reclaiming Rubber
Rubber Band Mfg.
Rubber Products Mfg., N.O.C.
Rubber Reclaiming
Rubber Tire Mfg.
Rubber Tire Retreading
Rubberized Fabrics Mfg.
Sheeting - Rubber Or Rubberized Fabric
Sponge Rubber And Sponge Rubber Products Mfg.
Stopper Mfg. - Rubber
Tire And Inner Tube Mfg.
Tire Recapping Or Retreading
Toy Mfg. - Rubber
Tubing - Rubber
Vulcanized Rubber Products Mfg.
Wet Suit Mfg. - Rubber
Wire Insulating - Rubber
227 OILCLOTH, Linoleum and Cork Carpet MFG.
UNDERWRITING GUIDE
Artificial Leather Mfg.
Coating New Fabrics, Rubberized Or Oilcloth
Cork Carpet Mfg.
Fiberglass (A Fibrous Glass And Resin Composite)
Mfg.
Leather (Imitation) Mfg.
Linoleum Mfg.
Metallizing Of Fabrics
Oilcloth Mfg.
Plastic Composite Products Molding
Resin Coated Fabric Mfg.
Rubber Coating
Silo Mfg. - Fiberglass, Shop Only
Waxing Of Cloth
Yarn, Plastic Coated - Made From Purchased Yarn
PAPER AND PAPER GOODS MFG. AND PRINTING
255 PAPER or Pulp MFG. – all kinds
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UNDERWRITING GUIDE
Abrasive Paper Or Cloth Preparation
Bark Peeling, In Paper Mill
Building And Roofing Paper Mfg.
Building Paper Mfg.
Cardboard Mfg.
Emery Cloth Mfg.
Fiber (Paper) Products Mfg.
Fiberboard Mfg.
Paper Coating And Glazing - By Paper Mill
Paper Finishing - By Paper Mill
Paper Mfg.
Paper Mill
Particle Board Mfg.
Photographic Film And Dry Plate Mfg.
Pipe Mfg., Fiber
Pulp (Paper) Mfg.
Roofing Paper Or Roofing Felt Mfg.
Sandpaper Mfg.
257 PAPER PRODUCTS MFG., N.O.C.
Applicable to businesses principally engaged in the manufacture of one or more converted paper products
that are not otherwise classified by either Code 261, 263 or 265. These products include but are not
necessarily limited to: folding and/or set-up/rigid boxes, paper towels, products made from tissue paper,
paper cups or plates, holiday or party decorations, party favors, mailing tubes, paper cans and paper
sheeting, slitting or winding. Any printing conducted by a paper products manufacturing not otherwise
classified (Code 257) business on its products is incident to such enterprise and is not subject to separate
classification.
OPERATIONS NOT INCLUDED:
There shall be no payroll division between Code 257 and Code 281 unless the employer fulfills the
multiple enterprises criteria delineated in Rule IV, Paragraph C. 3.a 2.
UNDERWRITING GUIDE
Air Filter Mfg. - All Types
Bed Underpads - Disposable
Box Mfg. - Paper - Set-Up, Rigid Or Folding (Non-
Corrugated)
Box Or Container Cardboard Partitions Mfg.
Box Partitions Mfg.
Can Mfg. - Paper
Cardboard Or Paper Mailing Tube Mfg.
Coffee Pot Filter Mfg. - Paper
Cup Or Plate Mfg. - Paper
Diaper Mfg. - Disposable
Die Cutting - Paper, Paperboard Or Cardboard - By
Specialist Contractor
Disposable Diaper Mfg.
Disposable Towel Mfg.
Drinking Straw Mfg. - Paper
Fiber Drum Mfg.
Filter Mfg. - Air - All Types
Folding Cardboard Or Paperboard Box Mfg.
Garland Mfg.
Holiday Decorations Mfg. - Paper Or Plastic
Mailing Tube Mfg.
Match Mfg. - Paper
Napkin Mfg. - Paper
Paper Bag Mfg.
Paper Box Mfg. - Set-Up, Rigid Or Folding (Non-
Corrugated)
Paper Cup, Dish Or Plate Mfg.
Paper Hat Mfg. - All Types
Paper Or Cardboard Mailing Tube Mfg.
Paper Or Foil Goods Mfg.
Paper Products Mfg., N.O.C.
Paper Sheeting, Slitting Or Winding
Paper Towel Mfg.
Papier-mâché Goods Mfg.
Partitions (Cardboard) Mfg. - For Boxes Or
Containers
Party Decorations Or Favors Mfg.
Rigid/Set-Up Paper Box Mfg.
Sanitary Napkin Mfg.
Set-up Paperboard Box Mfg.
Tinsel Mfg.
Tissue Paper Products Mfg. - Facial Or Toilet
Towel Mfg. - Paper Or Disposable
Tubes Or Cores Mfg. - Paper
Underpads Mfg. - Bed - Disposable
261 CORRUGATED Paper And/Or Corrugated BOX OR CONTAINER MFG.
Applicable to a business principally engaged in the corrugating of paper and/or the manufacture of boxes
or containers from corrugated paper. The employer receives paper that will be corrugated as an integral
part of the employer’s manufacturing process or the employer receives paper corrugated by and
purchased from an unrelated source. Corrugation involves paper being slowly passed over a steam or gas
heated metal drum, then revolved around a roll covered with silicate of soda which is deposited on the tips
of the corrugation. The paper is then moved along until it reaches the paper liner (either a single or double
facing), then the corrugated paper and the liner(s) travel under pressure where they are combined and
dried. Also applicable to the manufacture of fiberboard boxes or containers. Printing by a corrugated box
or container manufacturer on its box or container products is construed to be incident to the corrugated box
or container enterprise and is not subject to separate classification.
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OPERATIONS NOT INCLUDED:
Assign Code 255 to separate staff in a physically separate work area engaged in paper manufacturing.
UNDERWRITING GUIDE
Box Or Container Mfg. - Corrugated
Container Mfg. - Corrugated
Corrugated Paper And/Or Corrugated Products Mfg.
Fiberboard Box Or Container Mfg.
263 PAPER COATING/FINISHING – By Contractor
Applicable to a business principally engaged in operations involving various types of coatings which are
mixed in mixers or agitators and run into troughs of coating machines. Rolls of paper, plastic film or other
materials (except rubber or textile fabric) are coated as they pass over the rolls revolving through this
mixture. The paper, plastic film or other materials are dried on rolls or stacks, some may be polished or
embossed, finished by calendaring, slit to desired widths and rewound or sheeted to size, then labeled
and packed. Products may be printed with advertising material before the coating or on the reverse side,
after this operation. In the manufacture of oiled, paraffined or waxed paper the waxes or oils are heated
and mixed, and paper is run through a waxing machine and over a drying roll. The now waxed paper is
then cut, slit, rewound on spools or sheeted or die-cut, wrapped and packed. Laminated paper, plastic film
or other materials are produced by feeding a paste or glue between layers of paper, plastic film or other
materials, pressing the layers together, drying and finishing by winding into rolls or sheeting to size, or else
cutting, slitting or die cutting to size and shape, wrapping and tying into bundles. Printing by a paper
coating/finishing business on its products is incident to the paper coating/finishing enterprise and is not
subject to separate classification.
UNDERWRITING GUIDE
Carbon Paper Mfg.
Coating And/Or Glazing Of Paper Or Plastic - By
Specialist Contractor
Laminating – Paper – By Contractor
Paper Finishing - By Specialist Contractor
Paper Laminating - By Contractor
Pressure-Sensitive Labels Or Paper Mfg.
Waxed Paper Mfg. - Coating Paper With Wax - No
Paper Mfg.
265 STATIONERY PRODUCTS MFG.
Applicable to a business principally engaged in the manufacture of stationery, loose-leaf ledgers or
notebooks. Cardboard, binders’ cloth, leather or imitation leather, canvas, paper, glue, paste, gold leaf,
printing and ruling ink, metal rings, posts, screws, separators or fittings are received from unrelated
businesses. Cardboard is cut to size and covered with leather, imitation leather or cloth by gluing, pasting
and some sewing. Covers are reinforced by stripping and may be embossed in ink or gold leaf and the
appropriate fittings are attached to complete the binder. Fillers for binders are manufactured from paper,
which is cut to size on either manual or power cutters. Also includes but is not necessarily limited to the
making of envelopes, writing tablets or pads, file folders, file jackets, desk pads and index cards. Paper
ruling, silk screening or other printing on the products assignable to this class by the product’s
manufacturer is incident to the stationery products enterprise and not subject to separate classification.
OPERATIONS NOT INCLUDED:
The manufacture of metal rings, posts, screws, separators or fittings shall be assigned to the appropriate
metal working class.
UNDERWRITING GUIDE
Binder Mfg., Ringed
Coin Wrapper Or Currency Strap Mfg.
Computer Paper Mfg. (No Paper Mfg.)
Desk Calendar Mfg.
Envelope Mfg.
File Folder Mfg.
File Jacket Mfg.
Index Card Mfg.
Loose-Leaf Binder Or Ledger Mfg.
Notebook Mfg. (No Paper Mfg.) - All Types
Notepad Mfg.
Paper Rolls For Office Machines Or Cash Registers
Mfg.
Ringed Binder Mfg.
Stationery Products Mfg.
Writing Tablet Mfg. (No Paper Mfg.)
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275 EMPLOYMENT CONTRACTOR − Temporary PLASTICS Articles MFG. – INJECTION
MOLDING Staff
Applicable only to temporary staff provided to customers whose business classification is Code 221.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Plastic Articles Mfg. - Injection Molding Staff
Plastic Articles Mfg. - Injection Molding - Temporary Staff
Temporary Plastic Articles Mfg. - Injection Molding Staff
276 EMPLOYMENT CONTRACTOR − Temporary PLASTICS Articles MFG. – N.O.C. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 222.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Plastic Articles Mfg., N.O.C. Staff
Plastic Articles Mfg., N.O.C. - Temporary Staff
Temporary Plastic Articles Mfg., N.O.C. Staff
281 PRINTING, N.O.C.
Applicable to printing businesses principally engaged in the reproduction of one or more printed products
or providing printing industry services pursuant to a Code 281 Underwriting Guide entry or printed products
that are not specifically classified by an Underwriting Guide entry. Also includes the bindery department
that finishes the employer’s print production. Finishing may include but is not necessarily limited to:
collating, cutting to size including die cutting, scoring and perforating, rounding corners, tab cutting, folding,
drilling or punching holes, stapling, sewing, wire stitching, gluing – perfect binding, laminating, foil stamping
or embossing.
OPERATIONS ALSO INCLUDED:
(Businesses principally engaged in one or more of the following activities)
1. The screen printing of any product including finished apparel articles
2. Web-press production of printed product either specifically assigned to Code 281 or not specifically
classified by an Underwriting Guide entry (e.g., books, business forms, direct mail advertising)
3. Service contractors to the printing industry (e.g., printers’ finishers)
4. Specialist contractors decorating china or glassware by means of purchased or customer-provided
decals, the cutting or engraving of glassware, engraving per se or making printing plates
5. The manufacture of plastic or vinyl sign letters and the application of such onto a substrate – shop
only, no installation
6. The manufacture of rubber stamps
OPERATIONS NOT INCLUDED:
1. Assign Code 136 to embroidery operations performed by a separate staff in a physically separate
work area.
2. Assign Code 265 to a manufacturer of stationery products including but not necessarily limited to
loose-leaf or ringed binders, envelopes, notebooks or file folders.
3. Assign Code 282 to a newspaper or periodical publisher who also prints the newspaper or periodical
or to a contract printer principally engaged in printing any product(s) denoted in a Code 282 Under-
writing Guide entry by means of a web press(es).
4. Assign Code 285 to printing businesses principally engaged in providing customer copy reproduction
by means of sheet-fed offset printing presses utilizing paper sheet sizes greater than 17 x 22 inches or
that have four or more color towers regardless of the paper sheets' size or any Halm envelope printing
unit or another sheet-fed unit/printing technique (e.g., letterpress) on paper sheets of any size.
5. Assign Code 932 to printing businesses principally engaged in providing customer copy reproduction
by means of small offset presses, also known as duplicators, on paper sheet sizes 17 x 22 inches or
less or electrostatic (photo) copiers on paper sheets of any size.
6. Assign Code 948 to a business that performs printing and direct mailing provided that more than 50
percent of the print production is used as direct mail.
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7. Code 281 and another printing class (or Codes 257, 261, 263, 265 or 948) will not be assigned to any
printing business unless that business fulfills the multiple enterprise criteria specified in Rule IV,
Paragraph C. 3. a. 2.
8. Code 281 may not be assigned when printing operations are a General Inclusion into the business’
governing classification.
UNDERWRITING GUIDE
Book Printing By Web Press - By Publisher Or
Contractor
Bookbinding Or Rebinding - By Specialist
Contractor
Bottle Cap Printing
Business Forms Printing - By Web Press
Chemical Etching - By Specialist Contractor
China Decorating - By Specialist Contractor With
No China Mfg.
Cigar Band, Printing
Coin Wrapper, Printing - By Specialist Contractor
Dress Pattern Printing
Electrotyping - By Specialist Contractor
Engraving - By Specialist Contractor
Etching (By Chemical Method) By Specialist
Contractor
Glass Products Decorating Or Engraving By
Specialist Contractor
Greeting Card Printing By Publisher Or Contractor
Label (Pressure-Sensitive) Printing By Web Press -
By Specialist Contractor
Paper Dress Pattern Printing
Pattern (Dress) Printing - Paper
Photoengraving - By Specialist Contractor
Plastic Sign Letters Mfg. - Shop Only
Playing Cards Mfg.
Pressure-Sensitive Label Printing By Web Press -
By Specialist Contractor
Printers' Finisher - By Specialist Contractor
Printing - Books Or Greeting Cards - By Publisher
Or Contractor
Printing Plate Mfg. - By Specialist Contractor
Printing, N.O.C.
Rubber Stamp Mfg.
Screen Printing (Including Finished Textile Articles)
- By Specialist Contractor
Stereotyping - By Specialist Contractor
Tag Printing
Vinyl Sign Letters Mfg. - Electronically Scored -
Shop Only
Wallpaper Printing (Paper Mfg. To Be Separately
Rated)
282 NEWSPAPER or Periodical PRINTING – By Publisher Or Contract Printer
Applicable to businesses principally engaged as a newspaper(s) publisher or the publisher of another type
of publication(s)/intellectual property assigned to Code 282 by Underwriting Guide entry who also prints the
newspaper(s) or other publication(s)/intellectual property. Also applicable to printing businesses principally
engaged in printing newspapers or another publication(s)/intellectual property specifically assigned to
Code 282 by an Underwriting Guide entry for unrelated customers. The newspaper(s) or other type(s) of
publication(s)/intellectual property will be printed by means of a web press(es) regardless of whether the
publisher or a contract printer performs the printing.
1. A newspaper’s pages may be cut, collated and folded by the web press. Inserts may be placed into
the newspaper by inserting machine or by hand. The newspapers may be tied into bundles and
delivered either by the publisher and/or contract printer.
2. A periodical may be finished by performing one or more of the tasks listed below: collating, cutting to
size including die cutting, scoring and perforating, rounding corners, tab cutting, folding and gluing –
perfect binding. The periodical publisher and/or contract printer may further mail the periodical to
subscribers.
OPERATIONS NOT INCLUDED:
1. Code 282 and another printing class will not be assigned to any publishing and/or printing business
unless that business fulfills the multiple enterprise criteria specified in Rule IV, Paragraph C. 3. a. 2.
UNDERWRITING GUIDE
Catalogue Printing By Publisher Or Contract Printer
Comic Book Printing By Publisher Or Contractor
Magazine Printing By Publisher Or Contractor
Newspaper Inserts (e.g., Advertising, Sunday
Comics, Sunday Magazines) Printing By
Publisher Or Contractor
Newspaper Printing By Publisher Or Contractor
Periodical Printing By Publisher Or Contractor
Statistical Report Printing By Publisher Or
Contractor
Telephone Book Printing By Publisher Or
Contractor
Trade Journal Printing By Publisher Or Contractor
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285 PRINTING – Principally SHEET-FED PRESS Production
Applicable to printing businesses principally engaged in providing customer copy reproduction by means of
sheet-fed offset printing presses utilizing paper sheet sizes greater than 17 x 22 inches or that have four or
more color towers regardless of the paper sheets’ size or any Halm envelope printing unit or another
sheet-fed press printing technique (e.g., letterpress) on paper sheets of any size. Also includes the
bindery department that finishes the employer’s print production. Finishing may include but is not
necessarily limited to: collating, cutting to size including die cutting, scoring and perforating, rounding
corners, tab cutting, folding, drilling or punching holes, stapling, sewing, wire stitching, gluing – perfect
binding, laminating, foil stamping or embossing.
OPERATIONS NOT INCLUDED:
1. Assign Code 281 to printing businesses principally engaged in providing customer copy reproduction
of printed products or providing printing industry services pursuant to a Code 281 Underwriting Guide
entry or that are not specifically classified by an Underwriting Guide entry.
2. Assign Code 932 to printing businesses principally engaged in providing customer copy reproduction
by means of small offset presses, also known as duplicators, on paper sheets sized 17 x 22 inches or
less or electrostatic (photo) copiers on paper sheets of any size.
3. Code 285 and another printing class will not be assigned to any printing business unless that
business fulfills the multiple enterprise criteria specified in Rule IV, Paragraph C. 3. a. 2.
UNDERWRITING GUIDE
Printing - Principally Sheet-Fed Press Production (Of Any Printed Product)
291 EMPLOYMENT CONTRACTOR – Temporary PAPER OF PULP MFG. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 255.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Paper Or Pulp Mfg. Staff
Paper Or Pulp Mfg. - Temporary Staff
Temporary Paper Or Pulp Mfg. Staff
297 EMPLOYMENT CONTRACTOR − Temporary PRINTING Staff
Applicable only to temporary staff provided to customers whose business classification is Code 281.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Printing Staff
Printing - Temporary Staff
Temporary Printing Staff
WOODWORKING
301 SAWMILL
Includes the grading, sorting, pulling, piling, air or kiln drying, loading and storage of sawmill products.
OPERATIONS NOT INCLUDED:
1. Subsequent wood products manufacturing operations conducted by a separate crew of employees in
a physically separate department shall be separately classified as provided in this Manual.
UNDERWRITING GUIDE
Barking Mill
Kiln Drying Of Lumber - By Sawmill
Sawmill
Snow Fence Mfg., Cutting Lath From Logs
Wood Chips Mfg.
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305 CARPENTRY SHOP, including Planing Mill
Includes but is not necessarily limited to the manufacture of sash, door, assembled millwork, pallets or
wood trusses.
Separately rate erection work as provided for in this Manual.
OPERATIONS NOT INCLUDED:
1. Assign Code 301 to sawmill operations.
2. Assign Code 306 to a business principally engaged in making woodenware products N.O.C. as
defined in this Manual.
3. Assign Code 855 to the operation of a physically separate and separately-staffed lumber and/or
building material dealer on the premises of a carpentry shop that fulfills the multiple enterprise criteria
discussed in Rule IV, C. 3. a. 2., Section 1 of this Manual.
4. Assign Code 935 to the operation of a physically separate and separately-staffed retail store on the
premises of a lumber and/or building materials dealer and carpentry shop that also fulfills the multiple
enterprise criteria discussed in Rule IV, C. 3. a. 2., Section 1 of the Manual.
UNDERWRITING GUIDE
Assembled Millwork Mfg.
Bark Peeling In Veneer Mill
Barrel Repair - Wood – By Specialist Contractor
Barrel Stock Mfg., No Sawmill Work
Basket Mfg. - Veneer
Box Or Box Shook Mfg.
Building Mfg., Portable - Wood
Carpentry Shop
Contract Packaging - Crating - In Shop
Crate Mfg. - Wood
Door Frame Or Sash Mfg. - Wood
Door Mfg. - Wood
Fence Mfg. - Wood, Shop Only
Flooring Mfg. - Wood
Furniture Stock Mfg. - Non-Turned - By Specialist
Contractor
Hardwood Dimension And Flooring Mill, No Sawmill
Operation
Keg Mfg. - Wood
Laminated Wood Building Beam And Column Mfg.
Last Block Mfg.
Millwork Plant
Modular Home Mfg.
Packaging, Contract - Crating - In Shop
Packing Case Mfg.
Pallet Mfg.
Panel Mfg. - Soft Wood Or Plywood
Planing Mill
Plywood Container Mfg.
Plywood Mfg., Including Veneer Mfg.
Porch Enclosure Mfg.
Prefabricated Building Mfg. - Wood, Shop Work
Railing Or Stair Mfg. - Wood
Sash Mfg. - Wood
Sash, Door Or Assembled Millwork Mfg.
Shingle Mfg. - Wood, Including In Shop Staining
Shingle Staining, In Shop, No Off-Premises Work
Shook Mfg.
Shuttle Mfg.
Silo Mfg. - Wood, Shop Only
Staircase Or Stair Mfg. - Wood
Stave Mfg. - Wood
Structural Members, Laminated Wood - Arches,
Trusses, Timbers
Tank Building - Wood, Shop Only
Trellis Mfg. - Wood
Truss Mfg. - Wood
Veneer Container Mfg.
Veneer Mfg.
Wirebound Box And Crate Mfg.
Wood Floor Mfg.
Wooden Barrel Mfg.
Wooden Box Mfg., Except Cigar Boxes
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306 WOODENWARE MFG., N.O.C.
UNDERWRITING GUIDE
Axe Handle Mfg.
Bird House Or Feeder Mfg. - Wood
Bowling Pin Mfg. - Wood
Brush Mfg.
Cane Mfg.
Coat Hanger Mfg. - Wood
Cork Products Mfg.
Crutches Mfg. - Wood
Dowel Mfg. - Wood
Furniture Turned Stock Mfg. - By Specialist
Contractor
Gunstock Mfg., Finished Or Unfinished Shapes
Handle Mfg. - Wood
Hat Block Mfg. - Wood
Ladder Mfg. - Wood
Lath Mfg. - Wood
Lead Pencil Mfg.
Mop Mfg.
Peg Or Skewer Mfg. - Wood
Pencil, Pencil Stock, Penholder, Or Crayon Pencil
Mfg. - Wood
Pipe Mfg., Tobacco - Wooden
Pulley Block Mfg. - Wood
Screen Mfg., Window - Wood
Shade Roller Mfg. - Wood
Sign Or Sign Letter Mfg. - Wood, Shop Only, No
Erection
Ski Mfg. - Wood
Spice, Cutlery Or Wine Racks Mfg. - Wood
Spool Mfg. - Wood
Toothpick Mfg.
Umbrella Handle Mfg. - Wood
Veneer Products Mfg., N.O.C. - No Veneer Mfg.
Window Shade Roller Mfg. - Wood
Wood Tack Strip Mfg.
Wood Turned Products Mfg.
Wooden Frames Or Seats Mfg. - For Furniture
Wooden Tobacco Pipe Mfg.
Woodenware Mfg., N.O.C.
311 CABINET WORKS – with power-driven machinery
Applicable to a business principally engaged in the manufacture of cabinets, cabinet parts or other similar
wood products in which power-driven machinery is used. Many of the products contemplated by this
classification are made to buyers’ or customers’ specifications and require installation.
OPERATIONS ALSO INCLUDED:
1. Finishing of cabinets, cabinet parts or similar wood products by their manufacturer. The term
finishing means shellacking, staining, painting, lacquering or varnishing or covering with formica,
porcelain or similar materials.
OPERATIONS NOT INCLUDED:
1. Separately rate installation work by either Code 646 or Code 648 as provided in the Underwriting
Guide.
2. Assign Code 327 to upholstering operations conducted by a separate employee crew in a physically
separate department.
Architectural Woodwork Mfg.
Bookcase Mfg. - Wood
Bulletin Board Mfg
Cabinet Works - Wood - With Power-Driven
Machinery
Counter Top Mfg. - Wood
Display Case Mfg. - Wood
Exhibit Booth Mfg.
Kiosk Mfg.
Kitchen Cabinet Mfg. – Wood
Library Cabinet Mfg. - Wood
Parquet Flooring Mfg. - Hardwood
Partition Mfg. - Wood
Picture Frame Mfg. - Wood
Refrigerated Showcase Mfg. - Wood
Restaurant Booth Mfg. - Wood
Room Divider Mfg.
Showcase Mfg. - Wood
Store Counter Mfg. - Wood
Toy Mfg. - Wood
Vanities Mfg. - Wood (Architectural Or Bathroom)
Walk-In Refrigerator Mfg.
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319 FURNITURE ASSEMBLY
Applicable to businesses principally engaged in the assembly of wood, metal or plastic furniture from parts
manufactured by unrelated businesses. Included are all types of home or office furniture such as tables,
chairs, dressers, chests of drawers, bed frames or desks or cabinet-type products. The assembly work is
normally accomplished by means of nails, screws, brackets, glue, dowel pins and clamps. Also includes
the finishing of the assembled products by painting, staining, varnishing, lacquering, shellacking or
covering surfaces with Formica-type materials.
The repair or reconditioning of wood or metal furniture which does not require the manufacture or
fabrication of parts (or whereby the fabrication is not performed by the risk but parts are purchased from
other unrelated risks) shall also be assigned to this classification. The type of operations found here would
involve only tightening loose parts, regluing parts or replacing broken parts, stripping off the old finish and
applying a new finish.
This class further includes payroll developed in the manufacture and finishing of cabinet-type products only
when such products are made without the use of power-driven woodworking machinery. The parts are cut
to size and shape by means of hand tools or portable electric tools and then assembled and put together to
form the completed product.
OPERATIONS NOT INCLUDED:
Upholstering of new or used, repaired or reconditioned furniture by a separate crew in a physically
separate area shall be assigned to Code 327.
UNDERWRITING GUIDE
Broom Mfg. - Assembling Only - No Woodworking
Coffin Assembly - No Wood Or Metal Working
Furniture Assembly - From Prefabricated Parts Or
Pieces Only - No Woodworking
Furniture Stripping - Incidental To Assembling Or
Refinishing Operations Only
Furniture Stripping, No Woodworking - By
Specialist Contractor
Lamp (Floor Or Table) Assembly Only - No Metal
Or Wood Fabricating
Wreath Assembly - Artificial - Plastic And Fabrics
323 FURNITURE MFG. – Wood
Applicable to employers principally engaged in the manufacturing of individual completed wood furniture
pieces or sets including but not necessarily limited to: bedroom, living room or dining room pieces or sets,
office furniture, billiard tables, console-type audio or television cabinets, pianos or piano cases, juvenile or
nursery furniture, lawn or garden furniture, frames for upholstered furniture, occasional tables, chairs,
desks or wardrobes.
This classification contemplates both the fabrication of the various parts on woodworking machines and the
subsequent assembly of the components into completed furniture. Also included is the finishing by
staining, painting, varnishing, lacquering or polishing. In addition, hardware such as hinges, pulls, locks or
casters may be attached.
Also applies to the repair of furniture when it is necessary to machine new parts as replacements for
damaged or broken parts.
OPERATIONS NOT INCLUDED:
1. Assign Code 327 to a separate employee crew in a physically separate work area performing
upholstering.
2. The manufacture of furniture parts which are not assembled into completed furniture or completed
chair or furniture frames by the same employer is assignable to Code 305 for non-turned furniture
parts or to Code 306 for all turned furniture stock.
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UNDERWRITING GUIDE
Billiard Table Mfg.
Cedar Chest Mfg.
Chair Or Chair Frame Mfg. - Wood
Coffin Mfg. - Wood
Fiber Furniture Mfg.
Furniture Assembling - Wood, By A Furniture
Manufacturer, Including Woodworking
Furniture Frame Mfg. - Wood
Furniture Mfg. - Wood
Headboard Mfg. - Wood (Upholstery Work If
Conducted By A Sep. Crew In A Sep. Dept. Shall
Be Separately Rated)
Musical Instrument Mfg. - Wood
Organ Building - Including Installation
Piano Or Player Piano Mfg.
Rattan Or Fiber Furniture Mfg.
Tank, Seat Or Cabinet Mfg. - Toilet - Wood
Trunk Mfg. - Wood
Venetian Blind Mfg. - Wood
Willow Ware Mfg.
Wood Household Or Office Furniture Mfg.
Wooden Coffin Mfg.
Wooden Musical Instruments Mfg.
327 FURNITURE UPHOLSTERING, SHOP only
An upholstering shop’s operations shall include but are not necessarily limited to: fabric cutting and sewing,
spring-up, trimming and the final assembly of the upholstered materials onto the manufactured frame.
OPERATIONS NOT INCLUDED:
1. Frame manufacturing or frame assembly shall be classified as provide for in this Manual.
2. Upholstering operations conducted at customers’ locations is assignable to Code 670.
UNDERWRITING GUIDE
Automobile Seat Cover Installation And/Or Seat
Upholstering
Automobile Top Installation, Fabric Or Vinyl
Coffin Or Casket Upholstery Work
Furniture Upholstering
Reupholstering
Upholstering Car Seats
Upholstering Shop Only, No Furniture Assembling
PRIMARY NONFERROUS METAL WORKING
402 SMELTING of nonferrous metals OR hot-dip GALVANIZING
Also includes employers principally engaged in melting nonferrous scrap metal to produce ingots.
Not available for businesses principally engaged in the handling of any ferrous scrap metals. Such
businesses must be assigned to Code 858.
Galvanizing by methods other than the hot-dipping procedure shall be assigned to the classification best
describing the process.
UNDERWRITING GUIDE
Aluminum Ingots And Primary Production Shapes
From Bauxite/Alumina
Copper Smelting And Refining, Primary
Galvanizing Works - Hot Dip
Lead Mfg., Red Or White
Lead Sheet, Pipe And Shot Mfg.
Lead Smelting
Lead Smelting And Refining, Primary
Melting Of Nonferrous Scrap Metals
Precious Metal Refining, Primary
Primary Smelting And Refining Of Nonferrous
Metals, N.O.C.
Red Lead Mfg.
Retinning Of Metal Not Done In Rolling Mill
Rust Proofing (Hot Dipping) Of Metals
Secondary Smelting, Refining, And Alloying Of
Nonferrous Metal And Alloys
Smelting Of Nonferrous Metals, N.O.C.
Tin Smelting And Refining
White Lead Mfg.
Zinc Smelting And Refining, Primary
403 ROLLING, DRAWING or EXTRUDING NONFERROUS METALS
Also includes making nonferrous pipe or tubes or forging nonferrous metals.
Subsequent product(s) manufacturing operations conducted by a separate crew(s) of employees, in a
physically separate department(s), shall be separately classified as provided for in this Manual.
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UNDERWRITING GUIDE
Aluminum Extruded Products Mfg.
Atomizing Molten Nonferrous Metal
Can Mfg., Seamless
Cold Rolling Or Drawing, Nonferrous Metals
Copper Pipe Or Tube Mfg. By Extruding And
Drawing
Drawing - Nonferrous Metals
Extruded Products Mfg. - Nonferrous Metals
Forging - Nonferrous Metals Only
Metal Can Mfg., Seamless
Miniature Tube Mfg. - From Nonferrous Metals
Nonferrous Metals Cold Rolling, Drawing,
Extruding, Or Forging
Pipe Mfg. - Brass, Copper Or Aluminum
Platinum Group Metals - Rolling, Drawing And/Or
Extruding
Powder Mfg. - Atomizing Molten Nonferrous Metal
Tin Foil Mfg.
Tube Mfg. - Nonferrous
Wire Drawing - Nonferrous Metals
Wire Mfg. - Nonferrous
STEEL MAKING AND ROLLING MILLS
404 STEEL MFG.
UNDERWRITING GUIDE
Stainless Steel Mfg.
Steel Mfg.
406 ROLLING MILL – Ferrous Metals – Not available for rolling mills in plants operating open-hearth,
Bessemer, electric or crucible steel furnaces
UNDERWRITING GUIDE
Cold Rolling Or Drawing - Ferrous Metals
Cold-Rolled Sheet Mfg. - By Specialist Contractor
Corrugating Iron And Steel - Cold-Rolled - By
Specialist Contractor
Doubling Process, Sheet Rolling - By Specialist
Contractor
Ferrous Metals Cold Rolling Or Drawing
Plate Steel Mfg. - By Specialist Contractor
Rolling Mill - Ferrous Metals
Rolling Mill, Sheet Metal - By Specialist Contractor
Sheet Rolling, Cold Rolling - By Specialist
Contractor
Steel Wire Drawing
Wire Drawing - Ferrous
Wire Mfg.
407 TUBE or Pipe MFG., Iron or Steel – not cast iron pipe – excluding steel making but including skelp
rolling
UNDERWRITING GUIDE
Miniature Tube Mfg. - From Ferrous Metals
Pipe Or Tube Mfg. - Iron Or Steel
Skelp Rolling
Steel Pipe And Tube Mfg.
Tube Mfg. - Iron Or Steel
STEEL FABRICATING
411 STEEL FABRICATING – Bridge and Structural Shops, Shop Only, erection to be separately rated as
Code 655
UNDERWRITING GUIDE
Bridge Shop
Radio And Television Tower, Fabrication
Steel Fabrication, Bridge And Structural Shops
Steel Works, Structural
Structural Steel Fabrication
Tower, Transmission, Fabrication
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413 IRON WORKS – Shop – Ornamental, non-structural iron or steel fabricating
Separately rate installation, erection or repair operations to Code 658 or to Code 675 as provided in this
Manual.
UNDERWRITING GUIDE
Aluminum Railings Mfg.
Architectural Or Ornamental Iron Work Mfg.
Balcony Mfg.
Banister Mfg. - Metal
Fence Or Fence Post Mfg. - Ornamental Iron Or
Steel
Fire Escape Mfg.
Flagpole Mfg. - Metal
Flooring Mfg. - Open Steel Grating
Furniture Mfg. - Wrought Iron
Gate Mfg. - Ornamental Metal
Grandstand Or Bleacher Mfg. - Metal
Grating Mfg. - Open Steel Flooring
Iron Shutter Mfg.
Iron, Ornamental, Fabrication Shop
Lamp Post Mfg. - Metal
Metal Arches Mfg., For Buildings
Metal Lath Mfg.
Ornamental Brass Goods Mfg.
Ornamental Or Architectural Metal Work Mfg.
Partition Mfg. - Ornamental Iron
Pipe Bending - Fabrication Shop
Power Pipe Fabrication
Racing Sulky Mfg.
Railing Mfg.
Stair Railing Mfg. - Metal
Steel Curtain Wall Mfg.
Sulky Mfg., Racing
415 FABRICATED PLATE WORK – metal, including but not necessarily limited to boiler or tank mfg. –
shop only
Plate shall be #3 U.S. Standard Gauge (1/4” thick) or thicker.
UNDERWRITING GUIDE
Autoclave Mfg., Industrial
Boiler Mfg., Shop Only
Buoy Mfg. - Metal
Casing Mfg., Boiler Metal Plate
Condenser Mfg., Steam
Culvert Mfg. - Metal Plate
Cylinder Mfg. - Pressure Metal Plate
Dumpster Or Refuse Container Mfg. - From Metal
Plate
Gas Tank Mfg. - Metal Plate
Industrial Boiler Mfg.
Liquid Oxygen Tank Mfg. - Metal Plate
Military Tank Hull Mfg.
Oil Storage Tank Mfg. - Metal Plate
Plate Work, Fabricated
Pressure Vessel Mfg. - Industrial Metal Plate
Refuse Container Or Dumpster Mfg. - From Metal
Plate
Still Mfg. - Pressure Metal Plate
Tank Mfg. - Pressurized Or Non-Pressurized,
Including For Tank Trucks - From Metal Plate
Truss Plate Mfg. - Metal
Vacuum Tank Mfg. - Metal Plate
Vat Mfg. - Metal Plate
416 CAR MFG., Railroad – all kinds
UNDERWRITING GUIDE
Car Mfg., Rebuilding Or Repair, Railroad - All Kinds
Freight Car Mfg.
Industrial Locomotive And Parts Mfg.
Locomotive And Parts Mfg.
Mine Car Mfg.
Railroad Car Mfg.
Railway Maintenance Car Mfg.
Refrigerator Car Mfg.
Switching Locomotive And Parts Mfg.
Tank Freight Car Mfg.
Tender Mfg., Locomotive
FOUNDRIES
421 STEEL FOUNDRY
, Open-Hearth and Electric
The secondary machining of castings by a separate staff in a physically separate work area shall be
assigned to Code 461.
UNDERWRITING GUIDE
Casting Foundry, Steel
Electric Steel Foundry
Foundry, Steel
Steel Alloy Castings Mfg.
Steel Foundry
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425 IRON FOUNDRY, N.O.C.
The secondary machining of castings by a separate staff in a physically separate work area shall be
assigned to Code 461.
UNDERWRITING GUIDE
Cast Iron Pipe Mfg.
Casting Foundry, Ductile Or Grey Iron
Ductile Iron Foundry
Enameled Cast Iron Ware Mfg.
Foundry, Iron, N.O.C.
Grey Iron Foundry
Heater Or Radiator Mfg. - Cast Iron
Hydrant Mfg. Water - Cast Iron
Iron Foundry, N.O.C. (See Also Classes 427 And
445)
Manhole Cover Mfg. - Cast Iron
Pipe Mfg. - Cast Iron, N.O.C.
Radiator Or Heater Mfg. - Cast Iron
Stove Mfg. - Cast Iron
427 MALLEABLE Iron FOUNDRY
The secondary machining of castings by a separate staff in a physically separate work area shall be
assigned to Code 461.
UNDERWRITING GUIDE
Casting Foundry, Malleable Iron
Foundry, Malleable Iron
Malleable Iron Foundry
429 DIE CASTING MFG.
Also includes secondary machining of die castings by the die casting employer. There is no payroll
division with Code 461.
UNDERWRITING GUIDE
Aluminum Die Castings Mfg.
Die Castings Mfg. - Aluminum, Brass, Bronze, Copper Or Zinc
Zinc Die Castings Mfg.
447 NONFERROUS METALS FOUNDRY
When foundry is operated and there is a silicosis potential, the supplemental loading will apply to the
foundry portion of payroll. Code 0066 at the carrier rate is to apply to such foundry payroll, but note that
this payroll is also included in the Code 447 payroll at the carrier rate. Premium developed under Code
0066 is not subject to experience or retrospective rating.
Also includes secondary machining of nonferrous castings by the foundry employer. There is no payroll
division with Code 461.
UNDERWRITING GUIDE
Aluminum Castings Mfg.
Aluminum Ware Mfg., Cast
Brass Castings Mfg.
Bronze Castings Mfg.
Bushing Or Bearing Mfg. - Nonferrous Metal - Cast
Casting Mfg. - Nonferrous Metals
Centrifugal Castings Mfg. - Nonferrous Metals
Copper Castings Mfg.
Foundry - Nonferrous, N.O.C.
Hardware Mfg. - Nonferrous - By Foundry Method
Investment Castings Mfg. - Nonferrous Metals
Nonferrous Metals Foundry
Plumbing Fixture Fittings And Trim (Brass Goods)
Mfg. - Cast
Spin Casting Foundry - Nonferrous Metals
Type Foundry
Zinc Castings Mfg.
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METAL WORKING
431 FORGING
Includes die making, trimming or grinding and heat treating operations. The secondary machining of
forgings by a separate staff in a physically separate work area shall be assigned to Code 461.
UNDERWRITING GUIDE
Anvil Mfg. - Forged
Forging, N.O.C.
Gun Forging, Iron And Steel
Horseshoe Mfg.
Iron Forging
Press Forging
Projectile Or Shell Casing Mfg.: Forging -
Separately Rate Loading Or Testing With
Explosives
Upset Forging
433 TOOL MFG. – Forged
Applicable to businesses principally engaged in the manufacture of tools by use of forging techniques or
methodology. Steel or alloy metals in various bar and rod forms will be cut to length and then heated in
furnaces. The heated metal stock is then forged with drop hammers, reheated and forged to final shape
or form with the appropriate dies or patterns. The forgings are then cooled, trimmed or ground as needed
and tempered by heat treating. Includes secondary machining of the forged tools by the forge business.
There is no payroll division with Code 461.
Examples of products within the scope of this classification are: axes, agricultural and gardening tools,
sledge hammers, logging tools, construction tools and oil well tools.
OPERATIONS ALSO INCLUDED:
Specialist businesses principally engaged in the heat treating of metal for unrelated customers.
UNDERWRITINGGUIDE
Agricultural Tools Mfg.
Axe Mfg.
Construction Tools Mfg.
File (Tool) Mfg. - Forged
Gardening Tools Mfg.
Heat-Treating Of Metal - By Specialist Contractor
Logging Tools Mfg.
Oil Well Tools Mfg.
Sledgehammer Mfg.
Tool Mfg. - Forged
435 SPRING MFG. – Hot Wound
Also includes Chain Mfg.
UNDERWRITING GUIDE
Automobile Bumper Mfg.
Automobile Spring Mfg.
Chain Mfg.
Coiled Flat Spring Mfg.
Leaf Spring Mfg.
Railroad Car Or Locomotive Spring Mfg.
Spring Mfg. - Hot Wound
Steel Spring Mfg. - Except Wire (Cold Wound)
Springs
Torsion Bar Spring Mfg.
441 TOOL MFG., N.O.C.
Applies to a business principally engaged in machining tool steel or tungsten carbide into tools used for
cutting or machining operations on machine shop equipment (e.g., lathes, mills). Also applies to a
business principally engaged in making jigs or fixtures used to hold or position work on machine shop
equipment. Further applies to a business principally engaged in machining tool steel or tungsten carbide
into molds for plastics or powdered metal molding or nonferrous metal casting or dies for wire drawing,
metal stamping, plastic or nonferrous metal extrusion. The business' machining operations may include
but are not necessarily limited to turning, milling, grinding or tapping. The tools, dies or molds may be
assembled together, polished, buffed, tested and inspected.
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A business principally engaged in the operations discussed above is typically a job shop. A job shop is
defined for this classification as a business principally engaged in machining one or more of the above
listed products for unrelated businesses and that has either no proprietary product(s) or the business'
proprietary product(s) generates less than 50 percent of the business' revenue.
OPERATIONS ALSO INCLUDED:
1. Employers principally engaged in the manufacture of one or more of the following products: wood or
metal patterns, models, aircraft propellers-wood, architectural scale models, last forms-wood, or wood
carving by hand or machine.
OPERATIONS NOT INCLUDED:
1. Cemented carbide tips for cutting tools or any other products made from powdered metal that are
pressed to shape, machined and sintered shall be assigned to Code 506.
2. Molds or patterns produced by foundry (the melting and casting of the molten metal) process shall be
assigned to the appropriate foundry class.
3. Dies produced by chemical etching or engraving shall be assigned to Code 281.
4. The manufacture of forged tools shall be assigned to Code 433.
5. Products made by molding plastic shall be assigned to the appropriate plastic molding classification.
6. Metal stamping or sheet metal products fabrication shall be classified as provided in this Manual.
7. Assign Code 445 to the manufacture of non-forged and non-powered hand tools, such as
screwdrivers, pliers, hammers or chisels, and/or non-forged bench tools.
8. Assign Code 445 to saw blade (all types) or industrial knife manufacture.
9. Machined Parts Mfg. - N.O.C. shall be defined as machining single-piece parts for unrelated
businesses and where more than 50 percent of the single-piece machined parts made by the
employer are not assigned to any other manufacturing classification. Businesses so principally
engaged shall be assigned to Code 446.
10. Assign the applicable manufacturing classification when the employer is principally engaged in
assembling single-piece machined parts into end-product components. Assembly operations include
but are not limited to: welding, fastening, inserting, pressing, and the joining of springs, ball bearings,
ears, or other parts or components to any other part or component.
11. An employer principally engaged in machining single-piece parts specifically assigned to any
manufacturing classification shall be assigned to that specified manufacturing classification.
12. Specialist contractors electroplating parts manufactured by an unrelated business(es) shall be as-
signed to Code 449.
13. Code 441 is not applicable to any business that has a separate department making tools, dies, molds
or any of the other products assigned to Code 441 principally for use by that business in making any
product(s) assigned to another manufacturing classification
UNDERWRITING GUIDE
Aircraft Propeller Mfg. - Wood
Architectural Scale Model Mfg. - By Specialist
Contractor
Cutlery Mfg. (Non-Forged) For Household Or
Butcher Shop/Restaurant Use
Die Mfg.
Fixture Or Jig Mfg.
Gauge Mfg. - Ring, Plug Or Snap
Jig Or Fixture Mfg.
Label Mfg. - Metal
Last Form Mfg. - Wooden
Machine Tools And Accessories Mfg.
Machine Tools Mfg. - Metal - Cutting Or Forming
Types
Model Or Pattern Mfg. - Wood Or Metal, Shop
Only, Excluding Castings
Mold Mfg., Excluding Castings
Pattern Or Model Mfg. - Wood Or Metal, Shop
Only, Excluding Castings
Punch Mfg., For Marking Metal
Sewing Machine Attachment Mfg. (e.g., Hemmers,
Binders)
Shoe Form Mfg. - Wood
Steel Rule Die Mfg.
Tool Mfg., N.O.C.
Tool Sharpening, Industrial Tools
Welding Or Cutting Torch Tip Mfg.
Wood Carving - By Hand Or Machine
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445 HARDWARE MFG., N.O.C.
Applies to businesses principally engaged in the manufacture of hardware. The term encompasses a variety of
products manufactured by different production techniques including but not necessarily limited to: machining
(including screw machining), stamping, and foundry.
Please see the Underwriting Guide entries below for a representative listing of hardware products and the in-
shop specialist contractors (e.g., coating of parts, polishing and buffing and spray painting) assigned to this
classification.
Also apply the supplemental loading (Code 0067) to the foundry portion of the Code 445 payroll when the
employer uses the foundry process (the melting and pouring of molten metal into sand molds) to make hardware
products. Code 0067 at the carrier rating value is to apply to such foundry payroll, but note that the foundry
payroll is also to be included in Code 445 payroll at the carrier rating value. Premium developed under Code
0067 is not subject to experience or retrospective rating.
Investment casting uses ceramic molds made from pouring slip rather than sand molds. The investment casting
process is assignable to Code 445 and is not also subject to Code 0067.
OPERATIONS ALSO INCLUDED:
1. The secondary machining of hardware castings by the foundry employer.
2. A business principally engaged in machining or assembling non-forged or non-powered hand or
bench tools such as screwdrivers, pliers, hammers, chisels or wrenches.
3. A business principally engaged in the manufacture of any type of saw blade or applying carbide tips
or diamond cutting segments onto saw blades
.
4. A business principally engaged in manufacturing any type of industrial knife.
OPERATIONS NOT INCLUDED:
1. Assign Code 433 to a business principally engaged in forging hand tools.
2. Assign Code 473 to a business principally engaged in making portable powered hand tools.
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UNDERWRITING GUIDE
Acetylene Torch Mfg.
Arms Mfg., Excluding Ammunition Mfg.
Automatic Screw Machine Products Mfg.
Automatic Sprinkler Mfg.
Bolt Mfg.
Bottle Cap Or Crown Mfg.
Brush Manufacture - Using Tinplate Not Wood
Builders Hardware Mfg.
Bushing Mfg.
Carburetor Mfg.
Cartridge Mfg., No Handling Of Explosives
Coating Of Parts - By Contractor
Collapsible Tube Mfg.
Curtain Rod Mfg. - Metal
Electric Fixtures Mfg.
Fastener Mfg., N.O.C.
File, Tool (Non-Forged) Mfg
Flashlight Mfg., Or Assembling
Franklin Stove Assembly
Gas And Electric Fixtures Mfg.
Gun, Handgun Mfg.
Handgun Mfg.
Hand Tool Mfg. - Non-Forged (Excluding Axes,
Agricultural Tools, Sledgehammers Or
Wheelbarrows)
Hardware Mfg., N.O.C. Including Foundry
Hydraulic Stabilizer Mfg., For Trains
Industrial Knife Mfg. - All Types
Investment Casting
Lamp Or Portable Lantern Mfg.
Lighting Fixtures Mfg.
Meat Chopper Mfg.
Nail Mfg., Not Wire
Nut Or Bolt Mfg.
Painting Or Powder Coating Metal Parts - Shop -
By Specialist Contractor
Pistol Mfg.
Playground Equipment Mfg.
Plumbers' Fittings Mfg.
Plumbers' Supplies Mfg., N.O.C.
Polishing And Buffing, Shop Only - Specialist
Contractor
Portable Lamp Or Lantern Mfg.
Powder Coating Of Parts (Electrostatic Spray
Application) - By Contractor
Rifle Mfg.
Sadiron Mfg.
Saw Blade Mfg. - All Types
Scale And Balance Mfg.
Screw Machine Products
Screw Mfg.
Shotgun Mfg.
Skate Mfg.
Small Arms Mfg.
Spike Mfg.
Spray Painting - In Shop Only
Sprinkler Mfg., Automatic
Stabilizer Mfg., Hydraulic For Trains
Tube Mfg. - Metal, Collapsible
Valve And Pipe Fitting Mfg., Except Cast Plumbers'
Brass Goods
Valve Mfg.
Welding Torch Mfg.
446 MACHINED PARTS MFG., N.O.C.
Applies to a business principally engaged in Machined Parts Mfg., N.O.C. Such term will be defined as
applying to a business machining single-piece parts for others. A business principally engaged in
Machined Parts Mfg., N.O.C., is typically a job shop. A job shop is defined as a business principally
engaged in machining single-piece parts for unrelated businesses and has no proprietary product(s) or the
machining of the business' proprietary product(s) is less than 50 percent of the business' overall
machining.
OPERATIONS NOT INCLUDED:
1. An employer whose business operations are described by another classification in this Manual shall
be assigned to that classification.
2. An employer principally engaged in machining single-piece parts specifically assigned to any other
manufacturing classification shall be assigned to that specified manufacturing classification.
3. Assign the applicable manufacturing classification when the employer is principally engaged in
assembling single-piece machined parts into end-product components. Assembly operations include
but are not limited to: welding, fastening, inserting, pressing, and the joining of springs, ball bearings,
gears, or other parts or components to any other part or component.
4. As specified in this Manual assign the applicable casting, forging, stamping, forming or fabrication
classification to an employer so principally engaged.
UNDERWRITING GUIDE
Additive Mfg./ 3D Printing
Aircraft Propeller Mfg. - Metal
Machined Parts Mfg., N.O.C.
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
447 NONFERROUS METALS FOUNDRY.
When foundry is operated and there is silicosis potential, the supplemental loading will apply to the
foundry portion of payroll. Code 0066 at the carrier rate is to apply to such foundry payroll, but note that
this payroll is also to be included in the Code 447 payroll at the carrier rate. Premium developed under
Code 0066 is not subject to experience or retrospective rating.
Also includes secondary machining of nonferrous castings by the foundry employer. There is no payroll
division with Code 461.
UNDERWRITING GUIDE
Aluminum Castings Mfg.
Aluminum Ware Mfg., Cast
Brass Castings Mfg.
Bronze Castings Mfg.
Bushing Or Bearing Mfg. - Nonferrous Metal - Cast
Casting Mfg. - Nonferrous Metals
Centrifugal Castings Mfg. - Nonferrous Metals
Copper Castings Mfg.
Foundry - Nonferrous, N.O.C.
Hardware Mfg. - Nonferrous - By Foundry Method
Investment Castings Mfg. - Nonferrous Metals
Nonferrous Metals Foundry
Plumbing Fixture Fittings And Trim (Brass Goods)
Mfg. - Cast
Spin Casting Foundry - Nonferrous Metals
Type Foundry
Zinc Castings Mfg.
449 ELECTROPLATING
UNDERWRITING GUIDE
Anodizing Metals
Chromium Plating
Detinning
Electroplating
Gold Plating
Metal Anodizing
Plating Of Metal Articles
Silver Plating
Tin Plating
451 AUTOMOBILE, Truck or Trailer BODY MFG.
Also includes an employer principally engaged in fabricating an automobile, truck or trailer body and then
attaching the fabricated body onto a customer supplied or purchased chassis.
This class is not available for payroll division with Code 463. Code 463 shall be assigned to an employer
engaged in both the making of the automobile, truck, or trailer body and chassis and then assembling the
complete motor vehicle.
UNDERWRITING GUIDE
Ambulance Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased
Chassis
Automobile Body Mfg., Except Plastic Body Molding
Bus Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis
Carriage Mfg.
Chassis Mfg.
Fire Truck Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased
Chassis
Hearse Body Mfg.
Mobile Home Mfg. - Non Self-Propelled
Trailer Mfg.
Truck Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased
Chassis
Truck Cab Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis
Vehicle Chassis or Frame Mfg.
Wagon Body Mfg.
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454 SHEET METAL PRODUCTS FABRICATION, N.O.C., Shop only
Sheet metal shall be thinner than #3 U.S. Standard Gauge (less than ¼” thick).
Code 676 shall be assigned to both the shop and the erection or installation payroll developed by an
insured engaged in both the shop fabrication of sheet metal products and the erection or installation
thereof.
UNDERWRITING GUIDE
Agate Or Enamel Ware Mfg.
Aluminum Ware Mfg. - From Sheet Aluminum
Automobile Parts Mfg., Miscellaneous Stamped
Parts
Automobile Radiator Mfg.
Automobile Wheel Mfg.
Barrel Or Drum Mfg. - Metal
Barrel Or Drum Reconditioning Or Repairing - Metal
Bin Mfg. - Sheet Metal
Brass Products Mfg., N.O.C. - From Sheet Stock
Building Mfg., Portable - Metal, No Erection
Can Mfg., Seamed
Casing Mfg. - Sheet Metal
Chimney Flashing Mfg., No Installation Work
Cooking Utensil Mfg. - Steel Or Aluminum
Copper Products Mfg. - From Sheet Stock
Coppersmithing - Shop Only
Duct Fabrication - No Installation Work
Enamel Ware Mfg.
Flue Mfg., Stove Or Furnace - By Specialist
Contractor
Hood Mfg., Range
Hotel Kitchen Equipment Mfg.
Household Cooking Utensil Mfg.
Machine Guard Mfg. - Sheet Metal
Metal Can Mfg., Seamed
Metal Shipping Barrels, Drums, Kegs Or Pails -
Used, Dealer
Metal Spinnings Mfg.
Metal Stampings Mfg.
Metal, Sheet Goods Mfg., N.O.C.
Perforated Metal Mfg.
Radiator Mfg., Auto
Restaurant Kitchen Equipment Mfg.
Sheet Metal Products Fabrication, N.O.C., Shop
Only
Sign Mfg. - Metal, Shop Only - No Erection
Silo Building - Metal, Shop Only
Steel Barrel Or Drum Mfg.
Steel Drum Or Barrel Dealer, Secondhand
Window Or Window Sash Mfg. - Metal Or Vinyl
Ventilator Mfg. - Sheet Metal
Wheelbarrow Mfg. - Metal
456 METAL FURNITURE or Furnishing Goods MFG., N.O.C.
Sheet metal shall be thinner than #3 U.S. Standard Gauge (less than ¼” thick).
Also includes the manufacture of major household or commercial kitchen or laundry appliances.
Upholstering operations conducted by a separate crew of employees in a physically separate department
shall be assigned to Code 327.
UNDERWRITING GUIDE
Air Conditioner Or Air Conditioner Equipment Mfg. -
Home Window Unit Or Central Air, Commercial
Or Industrial
Aluminum Awning Mfg.
Aluminum Venetian Blind Mfg.
Appliance Mfg., Major Household Or For
Commercial Establishments, Kitchen Or Laundry
Awning Mfg. - Metal, No Erection
Bedstead Mfg. - Metal
Bookcase Mfg. - Metal
Brass Bed Mfg.
Cabinet Mfg. - Sheet Metal
Chair Mfg. - Metal
Clothes Dryer Mfg., Commercial Or Household
Coffin Mfg. - Metal
Door Mfg. - Metal
File Cabinet Mfg.
Fireproof Equipment Mfg. - Metal
Freezer Mfg., Commercial Or Household
Furniture Mfg. - Metal
Garment Rack Mfg. - Metal
Golf Club Mfg. - Metal
Ice Cream Cabinet Mfg.
Incubator Mfg. - Metal
Jalousie Or Jalousie Screen Mfg. - Metal Or Glass
Ladder Mfg. - Metal
Locker Mfg. - Metal
Metal Furniture Mfg.
Office Furniture Mfg. - Metal
Oven Mfg. - Metal Industrial Drying Ovens
Radiator Cabinet Or Shield Mfg. - Metal
Refrigerator Mfg., Commercial Or Household
Sheet Metal Aircraft Parts Mfg.
Shelving Mfg. - Metal
Showcase Mfg. - Metal
Ski Mfg. - Metal
Soda Fountain Mfg.
Stove Mfg. - Sheet Metal, Commercial Or
Household
Tennis Racquet Mfg. - Metal
Trash Compactor Mfg.
Venetian Blind Mfg. - Aluminum
Ventilation Equipment Mfg.
Washing Machine Mfg., Commercial Or Household
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
457 WIRE GOODS MFG.
Includes the manufacture of wire springs by cold winding technologies. The making of springs from bar
stock by hot wound methodologies must be assigned to Code 435 .
UNDERWRITING GUIDE
Artificial Christmas Tree Mfg.
Bed Spring Mfg. - Wire
Brush Mfg. - Wire
Cable Mfg. - Not Insulated Electrical Cable
Coat Hanger Mfg. - Metal
Cold Wound Wire Spring Mfg.
Fence Mfg. - Wire
Lamp Shade Frame Mfg.
Nail Mfg. - Wire
Pocketbook Frame Mfg.
Rope Mfg. - Wire
Shopping Cart Mfg.
Snow Fence Mfg., Wire Twisting
Spring Mfg., Cold Wound
Welding Rod Mfg.
Wire Brush Mfg.
Wire Fence Mfg.
Wire Goods Mfg.
Wire Rope Or Cable Mfg.
458 JEWELRY MFG.
UNDERWRITING GUIDE
Clock Mfg.
Costume Jewelry Mfg.
Diamond Cutter, Polisher, Setter
Gold Leaf Mfg.
Jewel Setting And Mounting
Jewelry Mfg.
Jewelry Polishing
Lapidary
Musical Instrument Mfg. - Metal
Pendant Jewelry Mfg.
Precious Stone Cutting, Polishing Or Setting
Silverware And Plated Ware Mfg.
Watch Mfg.
Watch, Clock, And Parts Mfg.
459 EYELET
, Needle, Pin, Pen or Tack MFG.
UNDERWRITING GUIDE
Artificial Limb Mfg.
Ball Point Pen Mfg.
Button Mfg. - Metal
Electronic Terminal And Connector Mfg. - By
Machining Or Stamping
Eyelet Mfg.
Implant Mfg. – Medical (e.g., hips, knees)
Mechanical Pencil Mfg.
Medical Implant Mfg. (e.g., hips, knees)
Miniature Valve And Fitting Mfg.
Needle, Pin, Hook Or Eye Mfg.
Pen Or Pen Point Mfg.
Pin Or Needle Mfg.
Razor Blade Mfg. - Safety
Rivet Mfg.
Swiss Screw Machine Shop
Tack Mfg.
Valve Mfg. - Miniature
Zipper Mfg.
MACHINERY MFG.
461 MACHINE SHOP
Also includes the manufacture of all types of internal combustion engines, all types of pumps, pneumatic
drills or hammers or hydraulic devices (e.g., hydraulic jacks or lifts).
OPERATIONS NOT INCLUDED:
1. Assign the applicable wood products classification to a business principally engaged in such
manufacturing.
2. Assign Code 415 to a business principally engaged in the manufacture of boilers and/or other
fabricated plate products as defined in the Code 415 class description.
3. Separately rate the installation, service or repair of industrial machinery, pumps or other products
to Code 675 or to an alternate construction classification, if applicable.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 37
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Aircraft Engine Or Engine Part Mfg. Or Repair,
Shop Only
Automobile Engine Or Engine Part Mfg.
Automobile Jack Mfg.
Automobile Parts Mfg. - Produced By Machining -
N.O.C.
Automotive Machine Shops - No Work On Cars -
e.g., Cylinder Reboring, Valve Grinding Or
Turning Down Brake Drums
Confectioners' Machinery Mfg.
Engine Or Engine Part Mfg., Internal Combustion
Equipment Repair, Industrial - Shop Only
Food Product Machinery Mfg.
Fuel Pump Mfg., Automobile
Gear Mfg. Or Grinding
Hydraulic Device Mfg. - Jacks, Auto Lifts
Industrial Equipment Repair, Shop Only
Internal Combustion Engine Mfg.
Jackhammer Mfg.
Machine Shop, N.O.C.
Machined Automobile Parts Mfg., N.O.C.
Machinery Reconditioning (Excluding Conveyors) -
Shop Operations Only
Measuring Or Dispensing Pump Mfg.
Outboard Motor Or Motor Part Mfg.
Paper Industry Machinery Mfg.
Piston, Piston Pin Or Piston Ring Mfg.
Pneumatic Tool Mfg.
Printing Machinery Mfg.
Printing Trade Machinery And Equipment Mfg.
Projectile Or Shell Casing Mfg.: Secondary
Machining - Separately Rate Loading Or Testing
With Explosives
Pump Mfg.
Safe Mfg.
Shaft Mfg. - All Types
Stoker Mfg.
Supercharger Mfg.
Textile Machinery Mfg.
Typesetting Machinery Mfg.
Woodworking Machine Mfg.
463 AUTOMOBILE MFG.
Code 463 shall be assigned to an employer engaged in both the making of the automobile, truck, or trailer
body and chassis and then assembling the complete motor vehicle.
This class is not available for payroll division with Code 451. Code 451 shall be assigned to an employer
principally engaged in fabricating an automobile, truck, or trailer body and then attaching the fabricated
body onto a customer supplied or purchased chassis.
UNDERWRITING GUIDE
Automobile Mfg.
Automobile Truck Mfg.
Bicycle Mfg.
Forklift Truck Mfg.
Industrial Truck Mfg.
Motorcycle Mfg.
Tractor Mfg.
Truck Mfg.
465 CONVEYOR or Hoisting Systems MFG., or Reconditioning
Elevator, escalator, conveyor or hoisting system erection, installation or repair is to be separately rated as
Code 675.
UNDERWRITING GUIDE
Conveyor Mfg. - Or Reconditioning
Elevator Or Elevator Door Mfg.
Escalator Mfg.
Hoisting Systems Mfg.
Overhead Crane Mfg.
467 BALL or Roller BEARING MFG.
Applicable to businesses principally engaged in the fabrication of either metal ball or roller bearings.
Where a business is engaged in the fabrication of either metal ball or roller bearings and these are
consumed by the business’ production process, such operations shall be classified in accordance with the
class appropriate to the business.
UNDERWRITING GUIDE
Ball Bearing Mfg.
Roller Bearing Mfg.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 38
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
471 PRINTED CIRCUIT BOARD ASSEMBLY OR ELECTRICAL WIRE HARNESS MFG.
– BY CONTRACTOR
Applies to businesses principally engaged in performing any of the services discussed below for others on
a contract basis.
Includes the manufacture/assembly of printed circuit boards, the placement of components onto printed
circuit boards (mounting/stuffing) or the installation of resultant boards into a chassis with the addition of
wire leads.
OPERATIONS ALSO INCLUDED:
1. The assembly of electrical wire harnesses, automotive wire harnesses or connector cable assemblies.
OPERATIONS NOT INCLUDED:
1. Assign Code 472 to electronic component manufacturing.
2. Assign Code 473 to electrical cord assembly.
3. The manufacture of wire or cable shall be separately classified as provided for in this Manual.
UNDERWRITING GUIDE
Automotive Wire Harness Assembly
Cable Connector Assembly
Electrical Wire Harness Assembly
Printed Circuit Board Mfg. - By Specialist
Contractor
Printed Circuit Board Stuffing By Contractor
Stuffing Printed Circuit Boards, Adding Wiring And
Chassis By Contractor Per Customer Design
472 ELECTRONIC COMPONENT MFG., N.O.C.
Applies to the manufacture of electronic component parts used to receive, store, govern or direct the flow
of current within an electrical circuit, such as resistors, capacitors, coils, transformers (less than 746
watts), filters or transducers.
OPERATIONS ALSO INCLUDED:
1. Semiconductor material refining
2. Integrated circuit manufacture
3. Quartz crystal culturing
4. Glass-to-metal seal manufacture
OPERATIONS NOT INCLUDED:
1. The manufacture of non-electronic parts (e.g., pushbuttons, springs, gaskets or plastic parts). The
inclusion of such non-electronic parts in the electronic device shall not be construed as an electronic
component as defined by this classification.
UNDERWRITING GUIDE
Ceramic Capacitor Mfg. - Less Than 1 H.P.
Coils - Less Than 1 H.P.
Diode Mfg.
Integrated Circuit Mfg.
Light Emitting Diode Mfg.
Liquid Crystal Display Mfg.
Oscillator Mfg.
Quartz Crystal Culturing
Resistor Mfg. - Less Than 1 H.P.
Semiconductor Refining - Silicon Wafers
Silicon Chip Mfg.
Transducer Mfg.
Transformer Mfg. - Less Than 1 H.P. Used In
Electronic Devices
Transistor Mfg.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
473 ELECTRICAL APPARATUS MFG., N.O.C.
Applies but is not limited to the manufacture or shop repair of electrical housewares, hand-held power
tools, electrical fixtures or small electrical appliances.
UNDERWRITING GUIDE
Automobile Horn Mfg., Electric
Aut
omotive Alternator Or Generator Mfg. Or Repair
Automotive Lighting, Ignition Or Starting Apparatus
Mfg.
Ballast Mfg. - Fluorescent Lights
Battery Charging Equipment Mfg.
Battery Mfg., Dry
Blender Mfg. - Household
Blinkerlight Mfg.
Carpet Shampooer Mfg.
Centrifuge Mfg., Laboratory
Christmas Tree Light Cord Sets Mfg.
Dimmer Switch Mfg.
Electric Blanket Mfg.
Electric Cord Assembly, Cable Mfg. To Be
Separately Rated
Electric Fan Mfg.
Electric Heating Element Mfg.
Electric Housewares And Fan Mfg.
Electric Switches Mfg. - Household And Crossbar
Electric Wire Assembly - Cord
Electrical Apparatus Mfg.
Electrical Equipment For Internal Combustion
Engines Mfg.
Electro-Physical Therapy Equipment Mfg.
Fire Alarm Siren Mfg.
Floor Cleaning/Waxing Machine Mfg.
Fuse Mfg. - Electrical
Hair Dryer Mfg. - Hand-Held
Hand Tool Mfg. - Electric - Portable
Heating Pad Mfg.
Humidifier Mfg.
Mercury Switch Mfg.
Razor Mfg. Or Repair - Electric
Switch Mfg. - Household
Trains, Electric - Toy Or Model Mfg.
Vacuum Cleaner - Service Or Repair
Vacuum Cleaner Mfg.
X-Ray Equipment Mfg.
474 ELECTRIC POWER OR ELECTRIC TRANSMISSION EQUIPMENT MFG.
Contemplates the manufacture of equipment for the generation, storage or transmission of electrical
energy or vacuum furnaces. Includes the manufacture of power transformers (over 1 horsepower), switch-
gear or switchboard apparatus, generators or vacuum furnaces.
UNDERWRITING GUIDE
Bus-bar Mfg.
Circuit Breaker Mfg.
Electric Power Equipment Mfg. For Utilities
Generator Mfg., Electric
Switchgear Or Switchboard Apparatus Mfg.
Transformer Mfg. (1 H.P. Or More)
Vacuum Furnace, Kiln Or Drying Oven Mfg.
475 BATTERY MFG., Storage
UNDERWRITING GUIDE
Automobile Battery Mfg.
Battery Mfg., Storage
Storage Battery Mfg.
476 INDUSTRIAL CONTROLS OR SYSTEMS MANUFACTURE/ASSEMBLY
Industrial control systems measure and control the power distribution or process variables such as flow,
level, liquid concentration, motion and rotation. Shop wiring is the principal task where controls,
switches and instrumentation are wired into a cabinet (which may have been manufactured by the
business or purchased) or a complete control station which can be computer-based, allowing the
operator to read, display and change the operating system.
OPERATIONS
NOT INCLUDED:
1. Assign Code 488 to businesses principally engaged in the manufacture of meters, counters,
thermometers or other electronic analytic/measuring instrumentation not otherwise classified.
2. Separately rate installation or repair provided at customer locations as provided for in this Manual.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Environmental Control Systems Mfg./Assembly
Motor Controller Assembly
Power Controller Assembly
Process and Batch Control Systems Assembly
Process Control Systems Mfg./Assembly
Traffic Control Systems Assembly
477 ELECTRIC MOTOR MFG. OR REPAIR
Applies to firms principally engaged in the manufacture, shop repair or rewinding of electric motors,
armatures or field coils.
UNDERWRITING GUIDE
Armature Mfg.
Electric Motor Mfg. Or Repair - Shop Only
483 OFFICE MACHINE MFG.
OPERATIONS NOT INCLUDED:
1. Assign Code 952 to a separate crew performing service and repair at customer locations.
UNDERWRITING GUIDE
Adding Machine Mfg.
Calculator Mfg.
Cash Register Mfg.
Cigar And Cigarette Lighter Mfg. Or Assembling
Computer Mfg.
Computer Peripheral Mfg.
Electronic Organ And Synthesizer Mfg.
Facsimile Equipment Mfg.
Laser Printer Cartridge Mfg. Or Remanufacture
Modem Mfg.
Office Machine Mfg.
Organ, Electronic - Mfg.
Sewing Machine - Service Or Repair
Sewing Machine Mfg.
Slot Machine Mfg.
Vending Machine Mfg.
Voting Machine Mfg.
485 COMMUNICATIONS, SEARCH, DETECTION OR SIGNAL PROCESSING EQUIP-
MENT MFG
.
Includes but is not limited to the manufacture of:
(1) Telephone equipment or apparatus
(2) Radio or TV broadcasting or communications equipment
(3) Search, detection, navigation, guidance, aeronautical or nautical systems
UNDERWRITING GUIDE
Aircraft Radio Or Transmitting Equipment Mfg.
Amplifier Mfg.
Antenna Mfg.
Depth Sounding Equipment Mfg.
Hearing Aid Mfg.
Infrared Homing Systems Mfg.
Intercommunications Equipment Mfg.
Microphone Mfg.
Microwave Communication Equipment Mfg.
Missile Guidance Equipment Mfg.
Multiplexer Mfg.
Navigational Instruments Mfg.
Radar Devices Mfg.
Radio Or Television Transmitting, Signaling Or
Detection Equipment Or Apparatus Mfg.
Receivers - Radio Communication Mfg.
Recording Devices Mfg.
Sonar Equipment Mfg.
Speaker Mfg.
Stereo Equipment Mfg.
Tape Recorder Mfg.
Telemetering Equipment Mfg.
Telephone Equipment Or Apparatus Mfg.
Transponder Mfg.
Video Cassette Recorder Mfg.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 41
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
486 INCANDESCENT LIGHT BULB or ELECTRONIC TUBE MFG.
UNDERWRITING GUIDE
Cathode Ray Picture Tube Mfg.
Electric Light Bulb Mfg.
Electron Tube Mfg.
Incandescent Light Bulb Mfg.
Medical Diagnostic Lamp Mfg.
Megetron Device Mfg. (Specialty Electron)
Neon Sign Mfg. - Shop Only, No Installation,
Service Or Repair
Photoflash Cube Mfg.
Radio & Television Tube Mfg.
Television Tube Mfg.
Transmitting, Industrial And Special Purpose
Electron Tube Mfg.
Vacuum Tube Mfg.
X-Ray Tube Mfg.
487 SURGICAL OR OPTICAL INSTRUMENT MFG.
Applies but is not limited to the manufacturing of surgical or dental instruments, optical instruments, optical
lens grinding, fiber optics or other precision metal instruments such as drafting equipment, compasses, T-
squares or triangles.
UNDERWRITING GUIDE
Audio Compact Disc Duplicating
Binocular Mfg.
Coating Optical Products - Vacuum Deposition
Method
Dental Drill Or Dental Tools Mfg.
Drafting Equipment Mfg.
Micrometer Mfg.
Optical Instrument Or Lens Mfg.
Surgical Instrument Mfg.
Surveying Equipment Mfg.
Telescope Mfg.
488 ELECTRONIC MEASURING OR ANALYTICAL INSTRUMENT MFG.
Includes the manufacture of electric test equipment, totalizing fluid meters or counters, electronic test or
measuring instrumentation.
Also contemplated by this class is the manufacture of medical diagnostic equipment such as CAT
scanners or MRIs.
UNDERWRITING GUIDE
Aircraft Instrument Mfg. (Not Radio Or Radar)
Altimeter Mfg.
Automatic Temperature Control Mfg.
Blood & Gas Analyzer Mfg.
CAT Scanner Mfg.
Defibrillator Mfg.
Electric Measuring Instrument Or Test Equipment
Mfg.
Electrocardiograph Equipment Mfg.
Fetal Monitor Mfg.
Flow Controller Mfg.
Flowmeter Mfg.
Gas Detection Monitor Mfg.
Gas Meter Mfg.
Heart Scan Systems Mfg.
Magnetic Resonance Imaging (MRI) Mfg.
Medical Equipment Mfg., Electronic - Diagnostic Or
Treatment
Pyrometer Mfg.
Respirator Equipment Mfg.
Semiconductor Test Equipment Mfg.
Speedometer Mfg.
Steam Pressure Gauge Mfg.
Tachometer Mfg.
Taximeter Mfg.
Thermocouple Mfg.
Thermometer Mfg.
Thermostat Mfg.
Ultrasound Imager Mfg.
Valve Actuator Mfg.
Vital Signs Monitoring Equipment Mfg.
Volt Meter Mfg.
Wafer (Semiconductor) Dicing Machine Mfg.
Wafer Cleaning Equipment
Water Meter Mfg.
Wet Wafer Processing Equipment
489 DENTAL LABORATORY
UNDERWRITING GUIDE
Artificial Teeth Mfg.
Dental Laboratory
Hearing Aid Ear Mold Mfg.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 42
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
491 EMPLOYMENT CONTRACTOR − Temporary ROLLING, DRAWING or EXTRUDING
NONFERROUS METALS Staff
Applicable only to temporary staff provided to customers whose business classification is Code 403.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Rolling, Drawing Or Extruding Nonferrous Metals Staff
Rolling, Drawing Or Extruding Nonferrous Metals - Temporary Staff
Temporary Rolling, Drawing Or Extruding Nonferrous Metals Staff
493 EMPLOYMENT CONTRACTOR – Temporary HARDWARE MFG. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 445.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Hardware Mfg. Staff
Hardware Mfg. - Temporary Staff
Powder Coating Of Metal Parts - Shop - Temporary Staff
Temporary Hardware Mfg. Staff
495 EMPLOYMENT CONTRACTOR − Temporary AUTOMOBILE, Truck or Trailer BODY MFG.
Staff
Applicable only to temporary staff provided to customers whose business classification is Code 451.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Automobile, Truck Or Trailer Body Mfg. - Temporary Staff
Employment Contractor - Temporary Automobile, Truck Or Trailer Body Mfg. Staff
Temporary Automobile, Truck Or Trailer Body Mfg. Staff
497 EMPLOYMENT CONTRACTOR − Temporary ELECTRONIC COMPONENT MFG. Staff.
Applicable only to temporary staff provided to customers whose business classification is Code 472.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Electronic Component Mfg. - Temporary Staff
Employment Contractor - Temporary Electronic Component Mfg. Staff
Temporary Electronic Component Mfg. Staff
499 EMPLOYMENT CONTRACTOR − Temporary BATTERY MFG. Staff.
Applicable only to temporary staff provided to customers whose business classification is Code 475.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Battery Mfg. - Temporary Staff
Employment Contractor - Temporary Battery Mfg. Staff
Temporary Battery Mfg. Staff
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 43
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
STONE AND CLAY PRODUCTS MFG.
501 CEMENT MFG. – including quarrying
UNDERWRITING GUIDE
Calcium Carbide Mfg.
Cement Mfg., Including Quarrying
Cement Quarry Operated By Manufacturer
Lime Burning Or Processing - By Specialist
Contractor
Plaster Mill
Quarry, Cement - Operated By Manufacturer
502 PLASTER STATUARY or Ornament MFG.
UNDERWRITING GUIDE
Acrylic Embedments Mfg.
Map Mfg. Relief, Made Of Plaster
Plaster Form Mfg.
Plaster Statuary Mfg.
506 POWDER METAL PRODUCTS MFG.
UNDERWRITING GUIDE
Powder Metal Products Mfg.
507 GRAPHITE PRODUCTS MFG.
UNDERWRITING GUIDE
Carbon Products Mfg.
Graphite Products Mfg.
509 ASBESTOS GOODS MFG
. – For establishments utilizing asbestos fibers in their manufacturing
processes that result in an asbestos product.
UNDERWRITING GUIDE
Asbestos Cement Products Mfg.
Asbestos Goods Mfg.
Asbestos Paper Mfg.
Asbestos Spinning Or Weaving
Blanket Mfg., Insulating For Aircraft - Asbestos
Brake Lining Mfg. - Asbestos
Cloth Mfg. - Asbestos
Fire Resistant Glove Mfg.
Glove Mfg. - Fire Resistant
Paper Mfg. - Asbestos
Tape Mfg. - Asbestos
Textile Mfg. - Asbestos
Vinyl Asbestos Floor Tile Mfg.
511 CONCRETE PRODUCTS MANUFACTURING.
UNDERWRITING GUIDE
Bathtub Mfg. - Concrete
Cast Stone Mfg. - Concrete
Cement Block Mfg.
Cinder Block Mfg.
Concrete Block Mfg.
Concrete Burial Vault Mfg.
Concrete Products Mfg.
Drain Tile Mfg. - Concrete
Pipe Mfg. - Concrete
Plaster Block Mfg.
Precast Concrete Products Mfg. - Shop
Septic Tank Mfg. - Concrete
Silo Building - Concrete, Shop Only
Step Mfg. - Prefabricated Concrete
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 44
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
512 BRICK MFG., N.O.C.
Assign Code 514 to a location(s) principally engaged in manufacturing refractory products.
UNDERWRITING GUIDE
Brick Mfg., N.O.C.
Fireproofing Tile Mfg. - Clay
Pipe Mfg. - Terra-Cotta
Sand Lime Brick Mfg.
Structural Clay Products Mfg., N.O.C., Non-
Refractory
Terra-Cotta Mfg.
Tile Mfg., Roofing, Structural Or Terra-Cotta
513 POTTERY, N.O.C. – no brick, non-decorative tile, sewer pipe or gas retorts mfg.
A supplementary dust disease loading shall be added by the Bureau to cover the potential hazard of those
employers using material containing free silica.
Code 0176 at the carrier rate is to apply to such exposure, but note that payroll developed by the exposure
is also to be included in the Code 513 payroll at the carrier rate. Premium developed under Code 0176 is
not subject to experience or retrospective rating.
UNDERWRITING GUIDE
Abrasive Shape Mfg.
Abrasive Wheel Mfg.
Ceramic Mfg.
China Decorating - By A China Manufacturer
China Tableware Mfg.
Earthenware Mfg.
Foundry Sand Cores Mfg. - By Contractor
Grinding Wheel Mfg.
Grindstone Mfg., No Quarrying
Mineral Wool Mfg. - Including Spinning And
Weaving
Porcelain Electrical Product Mfg.
Porcelain Mfg.
Pottery Mfg., Glazed
Pottery Mfg., N.O.C. - No Brick, Tile, Sewer Pipe
Or Gas Retorts
Rock Wool Mfg. - Including Spinning And Weaving
Sand Mold Mfg. – By Independent Contractor
Tile Mfg., Decorative
Vitreous China Plumbing Fixture Mfg.
Vitreous China Table And Kitchen Articles Mfg.
Vitreous Tile Mfg.
514 REFRACTORY PRODUCT MFG.
UNDERWRITING GUIDE
Clay Refractory Products Mfg., Including Silica Or Semi-Silica
Refractory Products Mfg., Including Silica Or Semi-Silica
Silica Brick Mfg.
520 TEMPORARY STAFF N.O.C. – Exposure Group A
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 520 and on classifying temporary staff.
521 TEMPORARY STAFF N.O.C. – Exposure Group B
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 521 and on classifying temporary staff.
522 TEMPORARY STAFF N.O.C. – Exposure Group C
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 522 and on classifying temporary staff.
523 TEMPORARY STAFF N.O.C. – Exposure Group D
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 523 and on classifying temporary staff.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 45
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
524 TEMPORARY STAFF N.O.C. – Exposure Group E
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 524 and on classifying temporary staff.
525 TEMPORARY STAFF N.O.C. – Exposure Group F
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 525 and on classifying temporary staff.
526 TEMPORARY STAFF N.O.C. – Exposure Group G
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 526 and on classifying temporary staff.
527 TEMPORARY STAFF N.O.C. – Exposure Group H
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 527 and on classifying temporary staff.
528 TEMPORARY STAFF N.O.C. – Exposure Group I
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 528 and on classifying temporary staff.
529 TEMPORARY STAFF N.O.C. – Exposure Group J
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on the direct employment business classifications
assignable to Code 529 and on classifying temporary staff.
GLASS MFG.
535 GLASS OR GLASSWARE MFG.
The manufacture of glass products from purchased glass shall be assigned to Code 536.
UNDERWRITING GUIDE
Cut Glass Mfg.
Fibrous Glass Mfg.
Flat Glass Mfg.
Glass Container Mfg.
Glass Mfg., Stained
Glassware Mfg.
Plate Glass Mfg.
Polished Plate Glass Mfg.
Pressed Or Blown Glass Mfg.
Rolled Glass Mfg.
Sheet Glass Mfg.
Sheet Window Glass Mfg.
Sodium Silicate Mfg.
Stained Glass Mfg.
Window Glass Mfg.
Wire Glass Mfg.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 46
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
536 GLASS PRODUCTS MFG. – from purchased glass – no glass manufacturing
UNDERWRITING GUIDE
Glass Merchant - Bending, Beveling, Grinding Or
Silvering Plate Glass By Separate Shop Crew
Glass Ornament Mfg. - From Purchased Glass
Laboratory Glassware Mfg. - From Purchased
Glass
Laminated Glass Products Mfg. - From Purchased
Glass
Mirror Mfg. - From Purchased Glass
Stained Glass Products Including Window Mfg. -
From Purchased Stained Glass
Tiffany Lamp Shade Mfg. -
From Purchased Stained
Glass
CHEMICALS INDUSTRIES
551 CHEMICAL Processing or Products MFG., N.O.C.
For establishments engaged in manufacturing miscellaneous chemical preparations not otherwise
classified.
UNDERWRITING GUIDE
Acid Mfg.
Agricultural Chemical Mfg.
Agricultural Pesticide Mfg.
Alkali Mfg.
Alum Mfg.
Aniline Dye Mfg.
Bicarbonate Of Soda Mfg.
Charcoal Mfg.
Chemical Processing Or Products Mfg., N.O.C.
Copper Recovery, Not Smelting
Cotton Seed Oil Mfg.
Creosote Mfg. - From Tar
Distillation, Wood
Dye Mfg.
Fungicide Mfg.
Herbicide Mfg.
Insecticide Mfg.
Iron Recovery By Chemical Means
Magnesium Metal Mfg. - Electrolysis Of Fused
Magnesium Chloride Process
Magnesium Metal Mfg. - Ferro-Silicon Process
Magnesium Metal Mfg., N.O.C.
Oil Mfg., Vegetable
Pest Strip Mfg.
Pesticide Mfg.
Pyroxylin Mfg., Not For Use In Explosive Mfg.
Salt Refining
Silica Gel Mfg.
Soda Bicarbonate Mfg.
Sulfate Mfg.
Sulfuric Acid Mfg.
Tanning Extract Mfg.
Tar Refining
Vegetable Oil Mfg. All Types
Vitriol Mfg.
Wood Alcohol Mfg. - Natural
Wood Distillation
Zinc, Recovery Of - By Chemical Means
553 GASES – MFG. of carbonic oxide, anhydrous ammonia, oxygen or hydrogen
UNDERWRITING GUIDE
Acetylene Gas Mfg.
Ammonia Mfg.
Anhydrous Ammonia Mfg.
Carbon Dioxide Mfg.
Carbonic Acid Gas Mfg.
Gas Mfg.
Hydrogen Mfg.
Ice Mfg., Dry Ice
Industrial Gas Mfg.
Oxygen Or Hydrogen Mfg.
555 DRUG or MEDICINE MFG.
UNDERWRITING GUIDE
Biological Product Mfg.
Cough Drop Mfg.
Drug Mfg.
Medicine Mfg.
Pharmaceutical Preparation Mfg.
Serum Mfg.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 47
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
563 PAINT or Colors MFG. – no red or white lead mfg.
UNDERWRITING GUIDE
Adhesives Mfg.
Color Mfg., No Red Or White Lead Mfg.
Dope (Plastic Model Paint) Mfg.
Dry Toner Mfg.
Enamel Paint Mfg.
Ink Mfg., Printing
Inorganic Pigment Mfg.
Lacquer Mfg.
Metal Polish Mfg.
Mineral Color Mfg.
Mucilage Mfg.
Paint Brush Cleaner Mfg.
Paint Mfg., No Red Or White Lead Mfg.
Paint Remover Mfg.
Paint, Varnish, Lacquer Or Enamel Mfg.
Pigment Color Mfg.
Polish Or Leather Dressing Mfg.
Primer, Paint, Mfg.
Printing Ink Mfg.
Putty, Caulking Compound, And Allied Product Mfg.
Roofing Compound Mfg., No Refining
Shellac Mfg.
Shoe Polish Mfg.
Stains - Varnish, Oil And Wax, Mfg.
Toner (Dry) Mfg.
Varnish Mfg.
Water Paint Mfg.
Whiting Mfg.
Wood Filler And Sealer Mfg.
Wood Stain Mfg.
571 SOAP MFG.
UNDERWRITING GUIDE
Beeswax Mfg.
Candle Mfg.
Cleaning, Polishing Or Sanitation Preparations Mfg.
Cosmetic, Perfume Or Other Toilet Preparations
Mfg.
Crayon Mfg.
Degreasing Solvent Mfg.
Detergent Mfg.
Disinfectant (Household And Industrial) Mfg.
Dry Cleaning Preparation Mfg.
Furniture Polish And Wax Mfg.
Household Bleach, Dry Or Liquid Mfg.
Log Mfg. – Synthetic (wax and sawdust
combination)
Perfume, Cosmetic Or Other Toilet Preparations
Mfg.
Perfumery Extract Mfg.
Polishing, Cleaning Or Sanitation Preparations Mfg.
Saddle Soap Mfg.
Scouring Compound Mfg.
Sealing Wax Mfg.
Shampoo Mfg.
Soap Or Other Detergent Mfg.
Synthetic Log Mfg. (wax and sawdust combination)
Washing Compound Mfg.
Wax Or Wax Products Mfg.
Wax Remover Mfg.
573 FERTILIZER MFG.
OPERATIONS NOT INCLUDED:
Separately rate fertilizer application or lime spreading onto soil to Code 007.
UNDERWRITING GUIDE
Fertilizer Blending Or Mixing
Fertilizer Mfg.
Plant Food Mfg. - Mixed
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 48
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
581 OIL REFINING, Petroleum
UNDERWRITING GUIDE
Aromatic Chemical Mfg. In Petroleum Refinery
Benzene Mfg. In Petroleum Refinery
Blending Lubricants
Catalyst Mfg., Oil-Based
Gasoline Blending Plant
Grease Mixing Or Blending, Not Animal Or
Vegetable
Kerosene Mfg.
Lubricant, Blending
Lubricating Oil And Grease Mfg., Excluding Animal
And Vegetable Products
Naphtha Mfg. In Petroleum Refinery
Nylon Mfg.
Oil Blending - Not Animal Or Vegetable
Oil Refining, Petroleum
Oil Re-Refining, Used Motor Oil
Petroleum Refining
Plastic Material, Synthetic Resin, Or
Nonvulcanizable Elastomer Mfg.
Rayon Mfg.
Sulfonated Oil And Assistant Mfg.
Synthetic Rubber Intermediates Mfg.
Synthetic Rubber Mfg.
587 EMPLOYMENT CONTRACTOR − Temporary PAINT or COLORS MFG. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 563.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Paint Or Colors Mfg. Staff
Paint Or Colors Mfg. - Temporary Staff
Temporary Paint Or Colors Mfg. Staff
EXCAVATION AND CONSTRUCTION
601 ROAD or Street CONSTRUCTION: Paving or Repaving
Applies to the laying of the road starting with the sub-base and includes all kinds of paving or repaving,
surfacing or resurfacing or scraping, including airport runways or warming aprons. Also included are
trimming and finishing of shoulders, installing curbing and erecting guard rails or fences.
Asphalt plants operated by a paving contractor shall be classified in accordance with the following
procedure. Permanently located plants staffed by a separate crew shall be assigned to Code 855.
Portable/ temporarily located asphalt plants shall be assigned to Code 601.
OPERATIONS ALSO INCLUDED:
1. Concrete drilling or sawing on highways or roads.
2. Flagmen provided by specialist contractors.
3. Painting lines on highways or roads.
4. Safety grooving of road surfaces by specialist contractor.
OPERATIONS NOT INCLUDED:
1. CLEARING OF LAND projects shall be classified as delineated in the General Auditing &
Classification Information section.
2. Separately rate subsurface work which involves all work necessary to bring the road up to grade:
earth or rock excavation, filling or grading to Code 609.
3. Separately rate tunneling projects to Code 615.
4. Separately rate bridge and culvert building where clearance is more than 10 feet at any point or the
entire distance between terminal abutments exceeds 20 feet to Code 654.
5. Assign the applicable quarrying classification to quarrying and stone crushing by the quarry operator.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 49
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Airport Construction, Paving - Landing Strip Or
Warming Apron
Airport Runway Construction - Paving Or Repaving
Asphalt Laying, On Constructed Highway By
Contractor
Asphalt Laying, On Constructed Highway By
Supplier
Asphalt Road Spraying
Concrete Drilling Or Sawing - On Highways Or
Roads
Curbstone - Concrete Prefabricated - Installed By
Road Contractor
Fence Erection, Highway Barriers By Paving
Contractor
Flagmen - Provided By Specialist Contractor
Guardrail Or Metal Fence Erection - By Road
Contractor
Highway Maintenance, Scraping, Paving Or
Repaving By Contractor
Milling Of A Road’s Surface – By An Independent
Contractor Or The Paving Contractor
Painting Lines On Highways Or Roads
Paving Or Repaving, Road And Street
Repaving - Street Or Road
Road Construction - Paving Or Repaving
Safety Grooving of Road Surfaces – By Contractor
Street Or Road Construction Or Maintenance -
Scraping, Paving Or Repaving
Surfacing Or Resurfacing Of Road Or Street
Warming Apron Paving, Airport
603 SEWER CONSTRUCTION
– all work to completion, including masonry work in connection therewith
– no tunneling
UNDERWRITING GUIDE
Sewer Construction, All Work To Completion Except Tunneling, See Class 615
Storm Drain Construction
605 RAILROAD CONSTRUCTION and Maintenance of Way by Contractors − all operations incident
thereto, except tunneling and bridge building
The entire payroll in construction of bridges or culverts exceeding a span of 12 ft. or in the construction of
tunnels must be separately classified and rated.
UNDERWRITING GUIDE
Railroad Construction, By Contractor
Railroad Maintenance Of Way, By Contractor
606 OIL or GAS WELL DRILLING
OPERATIONS ALSO INCLUDED:
1. Drilling for oil or gas starts with drilling vertically to the depth where an oil or gas deposit is anticipated
(from prior exploration of the site) and may also include horizontal drilling at the achieved depth in
one or more additional directions.
OPERATIONS NOT INCLUDED:
1. Assign Code 607 to all types of non-oil or gas drilling.
2. Assign Code 607 to all types of Oil or Gas Well Services – By Contractor
UNDERWRITING GUIDE
Gas Well Drilling
Oil Well Drilling
607 DRILLING, N.O.C. - By Contractor
Applicable to all types of drilling except drilling for oil or gas wells.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 50
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
OPERATIONS ALSO INCLUDED:
1. All types of oil and/or gas well services performed by an independent contractor(s).
2. Horizontal directional drilling for underground utility construction is a trenchless (non-excavating
method of installing underground pipes, conduits or cables.
OPERATIONS NOT INCLUDED:
1. Assign Code 606 to oil or gas well drilling.
UNDERWRITING GUIDE
Boring Or Test Boring For Soil Samples
Drilling, N.O.C., By Contractor
Elevator Shaft Drilling - By Contractor
Fracturing (Fracing) Of Gas Or Oil Wells - By
Contractor
Gas Or Oil Well Services (All Types) By Contractor
Geothermal Well Drilling – By Contractor
Horizontal Directional Drilling – For Underground
Utility Construction - By Contractor
Logging Of Oil And/Or Gas Wells - By Contractor
Oil Or Gas Well Casing Installation - By Contractor
Oil Or Gas Well Cementing, By Contractor
Oil Or Gas Well Cleaning - By Contractor
Oil Or Gas Well Services (All Types) Contractor
Oil Or Gas Well Shooting - By Contractor
Plugging Abandoned Oil Or Gas Wells – By
Contractor
Stimulation Of Oil Or Gas Wells – By Contractor
Water Well Drilling - By Contractor
Well (Oil Or Gas) Stimulation By Contractor
608 FLAT CEMENT WORK
Applicable to a specialist contractor performing ground-supported concrete work in the construction of
houses or one or two story commercial buildings, including but not necessarily limited to concrete footings,
foundation walls, cellar floors, curbs, sidewalks and driveways. Also applicable to constructing ground-
supported concrete floors for one or two-story commercial buildings and the blacktop paving or repaving of
driveways, parking lots, sidewalks or yards. Further applicable to the breakup by use of picks or
jackhammers and removal of old ground-supported concrete, digging with shovels, and the set-up and
removal of forms by the ground-supported concrete contractor.
OPERATIONS ALSO INCLUDED:
1. Mausoleum or monument erection in cemeteries.
2. Diamond core drilling within buildings by a specialist contractor.
3. Painting lines in parking lots or tennis courts by a specialist contractor.
4. The coating of concrete floors (typically with an epoxy resin) by a specialist contractor.
OPERATIONS NOT INCLUDED:
1. Assign Code 601 to the paving or repaving of streets, roads, airport runways or warming aprons.
2. Assign Code 601 to concrete curb or gutter work performed by a street or road paving contractor.
3. Assign Code 609 to excavation performed by means of mechanical equipment. See Code 609 for
further information.
4. Assign Code 654 to ground supported concrete footings and foundation walls in the construction of
commercial or residential buildings three stories or more.
5. Assign Code 654 to the installation of precast concrete walls or panels.
6. Assign Code 654 to the erection/dismantling of forms incident to the pouring of self-bearing floors
and/or other non-ground supported concrete work.
7. Assign Code 654 to Guniting/Shotcrete installation.
8. Assign Code 855 to concrete pumping services by a specialist contractor.
9. Assign Code 855 to a separately-staffed and permanently-located ready mix concrete or asphalt
plant.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 51
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Airport Construction, Paving Of Automobile Parking
Areas
Asphalt Laying, Driveway, Floor, Yard, Sidewalk
Cement Work, Flat, Not Self-Bearing Or Reinforced
Concrete Floor Construction, Not Self-Bearing
Concrete Work, Yard
Diamond Core Drilling Within Buildings - By
Specialist Contractor
Driveway Construction - Blacktop Or Cement
Flat Cement Work Contractor
Mausoleums And Monuments In Cemeteries,
Erection Only
Painting Lines On Parking Lots Or Tennis Courts
Paving, Driveway - Blacktop Or Cement
609 EXCAVATION
Applicable to payroll developed in general excavation, grading, trench digging, filling or backfilling. Also
applicable to road construction subsurface work which involves all work necessary to bring the road up to
grade, including earth or rock excavation, filling or grading. Such work is performed with power shovels,
trench diggers, bulldozers or graders. The business may be a specialist excavation contractor principally
engaged in one or more of the listed tasks. The business may be a general contractor employing a
separate staff performing one or more of the listed tasks or the business has kept separate payroll records
for personnel who interchange between one or more of the tasks listed above and other construction tasks
assigned to another construction classification.
OPERATIONS ALSO INCLUDED:
1. All methods of clearing or removing brush and/or tree stumps that is not incident to tree removal.
2. Excavation and/or grading for parking lots.
3. Blasting services by specialist/independent contractors under contract with unrelated businesses
including incident drilling.
4. Cross-country oil or gas pipeline construction.
5. Landfill operation by an independent contractor.
OPERATIONS NOT INCLUDED:
1. Assign the applicable "all work to completion" construction classification when a business is per-
forming work assignable to an "all work to completion" classification. Any excavation work performed
by the business incident to an "all work to completion" job or project shall be included in the "all work
to completion" construction classification applicable to the job or project.
2. Separately rate the laying of a road’s sub-base, its paving or repaving, surfacing or resurfacing or
scraping to Code 601. This also includes airport runways or warming aprons.
3. Separately rate tunneling projects to Code 615.
4. Separately rate bridge and culvert building where clearance is more than 10 feet at any point or the
entire distance between terminal abutments exceeds 20 feet to Code 654.
5. Assign the applicable quarrying classification to quarrying and stone crushing by quarry operator.
UNDERWRITING GUIDE
Airport Runway Or Warming Apron Construction -
Sub-surface Work
Blasting Contractor - Includes Incident Drilling By
The Blasting Contractor
Building Underpinning
Canal Irrigation, Construction
Caves, Excavation Of New Areas For Exhibition
Purposes
Cell Tower Erection – Excavation Or Grading Of
The Site By Contractor
Cellar Excavation
Culvert Construction, Not Exceeding 10 Feet Span
Excavation, N.O.C.
Excavation For Septic Tank Installation, By
Specialist Contractor
Excavation - Street Or Road - Including Rock
Excavation Foundation Excavation
Gas Or Oil Pipeline Construction - Cross-Country
Grading
Grading Preparatory To Building Erection
Grave Digging - By Contractor
Humus Digging And Bagging
Irrigation System Construction
Landfill Operation
Levee Construction
Oil Or Gas Pipeline Construction - Cross-Country
Overburden Stripping, By Contractor (Not Coal
Operator)
Peat Digging
Pipeline Construction, Oil Or Gas - Cross-Country
Pipeline Reclamation, Oil Or Gas
Rock Excavation, Not Quarry
Street Or Road Rock Excavation
Sub-Surface Work - Road Or Street Construction
Surface Mine Reclamation - By Contractor -
Grading,
Recontouring
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 52
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
611 PILE DRIVING, including timber wharf building
OPERATIONS NOT INCLUDED:
1. Assign Code 654 to payroll developed in pouring concrete into driven pilings.
UNDERWRITING GUIDE
Bulkhead Construction - State Coverage Only
Jetty Construction - State Coverage Only
Pile Driving - State Coverage Only
Wharf Building, Timber - State Coverage Only
615 TUNNELING or Shaft Sinking, all work to completion
Code 0152 must be applied to Code 615 payroll to determine the mandatory catastrophe reserve which is
not subject to experience or retrospective rating. To provide coverage for Federal Black Lung, the Federal
Mine Safety and Health Act Endorsement must be attached to the policy at the additional nonrateable
disease loading specified under Code 0164 on the rate pages.
Code 0152 and if applicable Code 0164 apply to the payroll developed in tunneling and shaft sinking, but
note that such exposure is also to be included in the Code 615 payroll at the manual rate.
UNDERWRITING GUIDE
Caisson Work – Under Pneumatic Pressure
Cofferdam Work - Under Pneumatic Pressure
Mine Shaft Sinking, By Contractor
Sewer Construction, Tunneling
Shaft Sinking
Tunneling
617 GAS, STEAM or WATER MAIN CONSTRUCTION – all work to completion
OPERATIONS ALSO INCLUDED:
1. Conduit construction for cable or wires.
OPERATIONS NOT INCLUDED:
1. Separately rate to Code 615 tunneling under pressure.
2. Horizontal directional drilling for underground utility construction is a trenchless (non-excavating)
method of installing underground pipes, conduits or cables. Separately rate horizontal directional
drilling for underground utility construction to Code 607.
UNDERWRITING GUIDE
Cable Installation In Conduits - By The Conduit Construction Contractor
Conduit Construction - All Work To Completion
Gas Main Construction - Local Distribution Systems - All Work To Completion Except Tunneling
Gas, Steam Or Water Main Repair - By Contractor - All Work To Completion Except Tunneling
Main Construction - Gas, Steam Or Water - Local Distribution Systems - All Work To Completion Except
Tunneling
Steam Main Construction - All Work To Completion Except Tunneling
Water Main Construction, All Work To Completion Except Tunneling, See 615
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 53
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
BUILDING CONSTRUCTION
645 WALLBOARD INSTALLATION – within buildings
Includes the entire operation of installing drywall/wallboard including taping, seaming, texturing, but not
painting.
UNDERWRITING GUIDE
Drywall Installation - Including Taping And Seaming
Plasterboard Installation
Sheet Rock Installation - Within Buildings
Taping And Seaming Of Wallboard
Wallboard Installation
646 FURNITURE or FIXTURES INSTALLATION – portable – in offices or stores
UNDERWRITING GUIDE
Blackboard Installation - Wood
Church Furnishings - Wood (Altars, Pews)
Installation
Display Rack Or Stand Installation - Metal, Plastic
Or Wood
Electrostatic Painting Of Metal Cabinets Or
Furniture – At Customers’ Locations – By
Specialist Contractor
Exhibit Booth Erection
Fixture Installation - Bank - Metal Partitions,
Counters
Furniture Or Fixture Installation - Portable - In
Offices Or Stores
Kitchen Equipment Installation - (Commercial)
Metal Partition, Shelving, Locker, Office And Store
Fixture Installation
Partition Installation
Shelving And Store Fixture Installation
Showcase Erection And Installation, No Mfg.
Soda Fountain Or Counter Installation -
Plumbing Or
Electrical Wiring To Be Separately Rated
647 INSULATION WORK, N.O.C.
Includes the installation or application of acoustical or thermal insulating material in buildings or within
building walls.
OPERATIONS ALSO INCLUDED:
1. A Weatherization Program insulates the client’s home, which may be a detached house, a twin, a
row house or a mobile home. The clients are generally either elderly, on a fixed income or are low-
income families. All of a weatherization program’s tasks (e.g., fixing windows and/or doors,
installing blown or vat insulation, putting in foam sealants, doing caulking or putting in weather
stripping) are incidental to the efforts of preventing outside air from infiltrating the home and
concurrently preventing warm or air-conditioned air from escaping the homes’ insulation.
OPERATIONS
NOT INCLUDED:
1. Assign Code 651 to payroll developed in asbestos encapsulation or removal (not pipe insulation).
2. Assign Code 663 to pipe covering or insulation work including asbestos encapsulation or removal.
UNDERWRITING GUIDE
Acoustical Insulation Material Installation
Insulation Work, N.O.C.
Insulation Work, Residential
Rock Wool Installation
Sound Insulation Installation
Weather Stripping Installation
Weatherization Program
Window Caulking - As A Part Of A Weatherization
Program
648 CARPENTRY – INSTALLATION of CABINET WORK, Finished Wooden Flooring or Interior
Trim.
OPERATIONS ALSO INCLUDED:
1. The installation of parquet flooring.
2. The installation of countertops of any material except stone countertops.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 54
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
OPERATIONS NOT INCLUDED:
1. Assign Code 668 to the installation of all types of stone countertops.
UNDERWRITING GUIDE
Bathtub Liner Installation
Cabinet Installation, Commercial Or Residential
Carpentry - Installation Of Cabinet Work, Finished
Wooden Flooring Or Interior Trim
Finished Hardwood Floor Installation
Floor Installation - Portable - Wood
Floor Laying, Finished Hardwood
Floor Sanding Or Scraping - Wood
Hardwood Floor Laying
Interior Trim Installation - Wood
Kitchen Cabinet Installation - Wood
Locks, Installation In New Buildings
Parquet Floor Laying
Paving, Wood Block, Interior
Stair Building (Wooden) Erection
649 CEILING INSTALLATION – suspended acoustical grid type.
UNDERWRITING GUIDE
Acoustical Ceiling Installation - Suspended Grid Type
Ceiling Installation - Acoustical - Suspended Grid Type
651 CARPENTRY – COMMERCIAL Structures
OPERATIONS NOT INCLUDED:
1. Assign Code 675 to the installation of overhead doors.
UNDERWRITING GUIDE
Aluminum Awning Erection - Commercial
Aluminum Siding Installation - Commercial
Aluminum Storm Sash Installation - Commercial
Asbestos - Encapsulation Or Removal (Not Pipe
Insulation)
Boarding Up Of Abandoned Buildings (Including
Those Designed For Dwelling Occupancy)
Bridge Building - Wood
Carpentry, N.O.C. Excluding Concrete Form
Building
Cooling Tower Erection, Prefabricated – Wood
Door Installation - Commercial – All Types Except
Overhead Doors
Fence Erection – Wood – Commercial or
Residential
General Construction - Commercial
Grandstand Or Bleacher, Erection By Contractor -
Portable - Wood
Greenhouse Erection
Insulation (Asbestos) - Encapsulation Or Removal
(Except Pipe Insulation)
Interior Stripping/Gutting Of Buildings
Jalousie Or Jalousie Screen - Metal Or Glass,
Erection Of - Commercial
Lead Paint Removal (From Any Non-Pipe Surface)
- By Contractor
Metal Storm Sash Installation - Commercial
Prefabricated Wooden Building And Structural
Member Erection
Siding Installation (Aluminum, Vinyl Or Wood) -
Commercial Structures
Silo Erection - Wood
Storm Window Or Storm Door, Installation - Wood
Or Metal - Commercial
Tank Erection - Wooden
Vinyl Fence Installation – Commercial or
Residential
Window Screen Or Screen Door Installation - Metal
Or Wood - Commercial
652 CARPENTRY – RESIDENTIAL Includes one- or two-family detached houses, townhouses or row
houses or buildings designed primarily for multiple occupancy (e.g., apartments) three stories or less in
height or garages constructed in connection with the houses or apartments.
OPERATIONS ALSO INCLUDED:
1. Assign Code 652 to the entire payroll of employees interchanging among trades at a specific job site.
OPERATIONS
NOT INCLUDED:
1. Separately classify trades where there is no interchange of personnel at specific job sites.
2. Assign Code 675 to the installation of overhead doors.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
Page A 55
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Aluminum Awning Erection - Residential
Aluminum Siding Installation - Residential
Aluminum Storm Sash Installation - Residential
Carpentry - Detached One Or Two Family
Dwellings
Carpentry - Remodeling Of One Or Two Family
Dwellings
Carpentry - Residential For Multiple Dwelling
Occupancy - Three Stories Or Less
Door Installation – Residential – All Types Except
Overhead Doors
Home Improvements And/Or Remodeling
Jalousie Or Jalousie Screen - Metal Or Glass,
Erection Of - Residential
Metal Storm Sash Installation - Residential
Modular Home Setup, Warranty Service,
Remodeling Or Repair
Punch List Repairs - By Contractor To A New
House
Siding Installation (Aluminum, Vinyl Or Wood) -
Residential
Storm Window Or Storm Door Installation - Wood
Or Metal - Residential
Window Screen Or Screen Door Installation - Metal
Or Wood - Residential
653 MASONRY
OPERATIONS NOT INCLUDED:
1. Assign Code 603 to payroll developed in masonry work in connection with sewers.
2. Assign Code 665 to payroll developed in sandblasting by a painting contractor preparatory to painting.
3. Assign Code 971 to payroll developed in the power washing of exterior walls or decks at residential or
commercial sites.
UNDERWRITING GUIDE
Boiler Brick Work, Installation Or Repair
Brick Pointing
Bricking Up Abandoned Buildings
Bricklaying
Building Caulking, Exterior
Building Cleaning, Exterior Walls
Cement Block Erection
Chimney Construction - Masonry
Fireplace Installation
Fireproof Tile Setting
Glass Block Installation - Structural Use
Hardscaping Installation
Marble Setting, Exterior Only
Masonry, N.O.C.
Pavers (Decorative Brick Or Stone) Installation
Plaster Block Erection
Retaining Wall Construction (Excluding Concrete)
Sandblasting The Outside Of Buildings – By
Specialist Contractor
Silo Erection - Masonry Or Tile
Stone Setting - Structural
Stonework Erection By Contractor
Structural Glass Block Installation, Interior
Stucco Wall Coating
Tuck Pointing
Waterproofing Of Buildings
Window Caulking
654 CONCRETE CONSTRUCTION
Applicable to commercial concrete building construction such as self-bearing floors, foundations, piers,
bridges, culverts or silos. Also applicable to making or erecting forms, placing reinforcing rods, taking
down or stripping forms and finishing (smoothing out irregularities) the poured concrete. Code 654
applies to each of the aforementioned steps in the concrete construction process whether all work is
performed by one contractor or one or more of the job steps are outsourced to a specialty
subcontractor(s).
OPERATIONS ALSO INCLUDED:
1. Grouting (including drilling) which is the placement of cement, plastic compounds or
concrete or the pumping of fly ash.
2. Guniting (Shotcrete Installation).
3. Pouring concrete into driven pilings.
4. Ground-supported concrete footings or foundation walls in the construction of commercial or
residential buildings three stories or more.
5. Precast concrete panel or wall installation.
6. The wrecking or demolition of concrete or concrete encased buildings or structures.
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SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
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OPERATIONS NOT INCLUDED:
1. Assign Code 608 to a specialty contractor performing ground-supported concrete work in the
construction of houses or one or two-story commercial buildings.
2. Assign Code 609 to excavation performed by mechanical equipment. See Code 609 for
further information.
3. Assign Code 855 to concrete pumping services by a specialist contractor.
4. Assign Code 855 to a separately-staffed and permanently-located ready mix concrete plant.
UNDERWRITING GUIDE
Cell Tower Erection – Building Of The Concrete
Pad By Contractor
Cement Finishing
Concrete Construction
Concrete Floor Construction, Self-Bearing
Concrete Form Erection
Concrete Parking Garage Construction
Concrete Reinforcing Rod Setting
Concrete Work, Dams
Concrete Work, Floors, Etc., Above Ground Level
False Work Erection For Concrete Construction
Grouting - Including Drilling - Placing Of Cement,
Plastic Compounds Or Concrete, Or Pumping Of
Fly Ash
Guniting (Shotcrete Installation)
Panel Or Wall Installation - Precast Concrete
Parking Garage Construction - Concrete
Precast Concrete Panel Or Wall Installation
Reinforcing Rod Setting - Including By Specialist
Contractor
Retaining Wall Construction - Concrete
Shotcrete Installation (Guniting)
Silo Erection - Concrete
Wall Or Panel Installation - Precast Concrete
655 IRON ERECTION
UNDERWRITING GUIDE
Bridge Building - Metal
Bridge Painting
Cell Tower Erection – Erection Of The Tower By
Contractor
Cell Tower Erection – Antenna(s) Installation,
Service And/Or Repair By Contractor
Chimney Cleaning - Industrial Smokestacks
Concrete, Pre-Stressed, Erection By Contractor
Corrosion Proofing Of Chemical Tanks
Fire Escape Installation By Contractor - Outside
Gas Holder Erection
Iron Erection
Iron Or Steel Erection, Structural
Metal Furring, By Contractor
Oil Field Tank Painting
Painting Of: Bridges, Oil Field Tanks, Steel
Structures Or Tanks
Ski-Lift Erection
Smokestack Or Chimney Lining - Industrial
Steel Erection, N.O.C.
Steel Frame Structure Erection
Steel Structures Painting
Steel Tank Erector
Steel Tower Erection For Cross-Country Electric Or
Telephone Lines
Swimming Pool Installation - Iron Or Steel
Tank Erection - Steel
Tank Painting
Water Tank Painting
Welding - Structural Steel
Windmill Erection - Metal
656 ELECTRIC or Telephone LINE CONSTRUCTION by Contractors
Includes the setting of poles, installation of pole hardware or transformers or the stringing of lines.
OPERATIONS NOT INCLUDED:
1. Assign Code 005 to payroll developed in the clearing of right-of-way on new lines, maintenance of
right-of-way on existing lines or tree trimming.
2. Assign Code 655 to payroll developed in the erection of steel towers for cross-country lines.
3. Separately rate the tasks performed by a contractor(s) in erecting a cell phone tower. Such tasks
may include but are not necessarily limited to:
a. Assign Code 609 to the cleaning, excavation and/or grading of the site.
b. Assign Code 654 to building the concrete pad.
c. Assign Code 655 to the erection of the tower and/or to the installation and/or repair of the tower’s
antennas.
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d. Assign Code 660 to running a lateral line connecting the cell tower site to the land-line telephone
network and/or installing low voltage wiring to the computer(s) or the fiber optic cable carrying the
telephone signal to and from the cell site’s base station call switching equipment.
e. Assign Code 952 to the programming, service or repair of computerized telephone call switching
equipment in the cell site’s base station.
UNDERWRITING GUIDE
Electric Line Construction, By Contractor
Floodlight Erection - Permanent
Installation Of Telephone Or Electric Pole
Hardware
Installation Of Telephone Or Electric Transformers
Power Line Construction
Setting Of Telephone Poles
Stringing Of Electric Or Telephone Lines
Telephone Line Construction By Contractor
657 RIGGING, N.O.C.
UNDERWRITING GUIDE
Bell Installation - Tower Bells
Mobile Crane & Hoisting Operations, By Rigging Contractor
Oil Rig Or Derrick Erecting And Dismantling – By Contractor
Rigging - Non Ship
Safe Moving
658 IRON ERECTION
or Installation – ornamental or non-structural only
UNDERWRITING GUIDE
Architectural Bronze, Iron, And Brass Metal Work,
Erection Only
Balcony Erection
Banister, Railing, Or Guard Erection - Metal
Fence Erection - Metal
Fire Escape Installation, Inside
Fireproof Shutter Erection
Flagpole - Erection
Guardrail Erection - By Specialist Contractor
Iron Erection, Ornamental Or Non-Structural Only
Metal Fence Erection – By Specialist Contractor
Ornamental Brass Erection
Ornamental Bronze Erection
Ornamental Iron Grill Erection
Ornamental Iron Railing Erection
Prison Cell Erection – Steel
Railing Erection - Metal
659 ROOFING – ALL KINDS
Applicable to specialist contractors performing any type of roofing, roofing repair or reroofing job utilizing
any type of roofing material, including but not necessarily limited to hot tar, shingles, slate, tile or rubber on
any type of roof, such as flat, sloped or built-up. Includes all personnel working on a roofing job (e.g.,
ground personnel passing materials to personnel on the roof and picking up debris and personnel on the
roof).
OPERATIONS ALSO INCLUDED:
1. Roof decking and related carpentry work performed by a roofing contractor.
2. The installation of sheet metal products (e.g., fascia, gutters, downspouts, chimney flashing) by a
roofing contractor that is a part of a roofing job.
3. Roof spraying, painting or coating by a roofing contractor.
OPERATIONS NOT INCLUDED:
1. There is no payroll division between Codes 659 and 676 at the same location or job.
2. Assign Code 454 to a separately-staffed and located sheet metal fabrication shop.
UNDERWRITING GUIDE
Roofing - All Kinds
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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660 ALARM OR SOUND SYSTEM – Installation or Repair
UNDERWRITING GUIDE
Alarm Or Sound System Installation
Audio And Intercommunication System Installation -
Within Buildings
Battery Back-Up Power Systems – Service Or
Repair By Specialist Contractor
Burglar Alarm System Installation, By Contractor
Closed Circuit Television Systems - Installation Or
Repair
Computer Wiring Installation Within Buildings – By
Specialist Contractor
Environmental Control Systems Installation,
Service Or Repair – By Specialist Contractor
Fire Alarm System Installation
Intercommunication System Installation, Within
Buildings
Invisible Fence Installation
Public Address Systems Installation - Including
Loudspeakers
Sound System Installation
Telephone Cable Laying With Automatic
Equipment – Street to Building –
By Specialist Contractor
Telephone Wiring Installation Within Buildings - By
Specialist Contractor
661 ELECTRICAL WIRING
– within BUILDINGS
Includes electric fixtures, apparatus installation or the making of service connections.
OPERATIONS NOT INCLUDED:
1. Assign Code 656 to payroll developed in overhead electric telephone line construction.
2. Assign Code 660 to payroll developed in the installation and/or service or repair of alarms or
sound systems as provided for in this Manual.
UNDERWRITING GUIDE
Cable Installation Or Replacement In Existing
Conduit - By Specialist Contractor
Electric Cable Laying With Automatic Equipment –
Street To Building - By Specialist Contractor
Electric Fixture Installation - By Contractor
Electrical Contractor
Electrical Wiring In Buildings - By Contractor
Electronic Garage Door Opener Installation - By
Contractor
Floodlight Erection, Temporary - By Contractor
Meters - Electric, Installing, Repairing And Testing,
Including Shop - By Contractor
Service Connections, Electrical Contractor
Solar Electric (Photovoltaic) System Installation
Traffic Light Installation - By Contractor
662 APPLIANCE – Electrical – SERVICE or REPAIR
Includes the service or repair of window-unit type air conditioners, domestic refrigerators and/or
commercial or domestic appliances including but not necessarily limited to: stoves, dishwashers, washing
machines or clothes dryers. Also includes incidental shop or parts department employees.
OPERATIONS NOT INCLUDED:
1. Assign Code 661 to payroll developed in the installation of electrical wiring.
2. Assign Code 663 to payroll developed in the installation of plumbing.
3. Assign the applicable store class to separately-staffed store operations.
4. Assign Code 664 to payroll developed in the installation, service or repair of central air conditioning
units or commercial refrigeration (including walk-in) units.
5. Assign Code 675 to payroll developed in the installation, service or repair of industrial equipment
(e.g., conveyor ovens).
UNDERWRITING GUIDE
Air Conditioning Window-Type Units - Service Or
Repair
Appliances, Major Household Or Commercial,
Electrical Or Gas - Service Or Repair
Dryers, Household Or Commercial, Electrical Or
Gas - Service Or Repair
Electrical Or Gas Household Major Or Commercial
Appliances - Service Or Repair
Gas Fireplace Service Or Repair
Household Major Or Commercial Appliances,
Electrical Or Gas - Service Or Repair
Refrigerator, Household - Service Or Repair
Stoves, Household Or Commercial, Electric Or Gas
- Service Or Repair
Washing Machines, Household Or Commercial,
Electrical Or Gas - Service Or Repair
Water Cooler - Installation, Service Or Repair
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663 PLUMBING: gas, steam, hot water or other pipefitting, including house connections – shop payroll, if
any, must be included
Includes work within buildings.
OPERATIONS NOT INCLUDED:
1. Assign Code 607 to payroll developed in geothermal and/or water well drilling.
2. Assign Code 675 to pipefitting in connection with the installation of machinery or apparatus outside of
buildings.
3. Assign Code 677 to payroll developed in the installation, service or repair of commercial or industrial
high pressure hot water or steam heating equipment.
UNDERWRITING GUIDE
Asbestos Encapsulation Or Removal (A Pipe
Surface)
Automatic Sprinkler Installation
Automatic Stoker, Gas Or Oil Burner Installation
Beer Drawing Equipment, Cleaning And Installation
French Drain Installation
Furnace - Hot Water Or Steam - Installation,
Service Or Repair
Furnace Cleaning - Hot Water Or Steam
Gas Pipefitting, Indoor
Heating Equipment - Installation - Hot Water Or
Steam
Hot Water Tank - Installation, Service Or Repair
Insulation Work, Pipe (Incl. Asbestos Encapsulation
Or Removal)
Lawn Sprinkler Installation
Lead Paint Removal (From A Pipe Surface) - By
Contractor
Milking Equipment Installation
Oil Still Pipe Insulation
Pipe Covering Installation (Incl. Asbestos
Encapsulation Or Removal)
Pipe Laying For House Or Service Connections, By
Plumbing Contractor
Pipefitting - House Connections
Plumbing, N.O.C.
Pump Installation, Water
Sewer Cleaning, House Connections, Using
Portable Equipment
Soda Dispensers - Installation And Repair
Solar Water Heater Installation - Including Storage
Tanks And Solar Panels
Sprinkler Installation
Stoker Installation Or Repair
Sump Pump Installation
Water Meter Installation - By Contractor
Water Softener Installation And Service, Domestic
Water Well Cleaning
664 HEATING, VENTILATING or AIR CONDITIONING CONTRACTOR
Applicable to contractors performing forced air heating, ventilating or air conditioning equipment
installation required for air comfort control or engaged in the service or repair of such equipment. Further
included is any incidental duct or shop work.
OPERATIONS NOT INCLUDED:
1. Assign Code 607 to payroll developed in geothermal or water well drilling.
2. Assign Code 662 to payroll developed in the service or repair of window-unit air conditioners.
3. Assign Code 663 to payroll developed in the installation, service or repair of either hot water or steam
heating equipment.
4. Assign Code 677 to payroll developed in the installation, service or repair of commercial or industrial
high pressure hot water or steam heating equipment.
UNDERWRITING GUIDE
Air Conditioning (Central) Systems Installation,
Repair Or Service
Central Air Conditioning Systems Installation,
Service Or Repair
Cleaning, Oiling Or Adjusting Of Air Conditioning,
Forced Air Heating Or Ventilating Systems
Duct Fabrication And Installation - Heating,
Ventilating Or Air Conditioning
Furnace Cleaning - Hot Forced Air
Heating Systems - Hot Forced Air, Repair Or
Service - Cleaning, Oiling Or Adjusting
Heating Systems Installation, Except Electric, Hot
Water Or Steam
Radon Mitigation
Refrigeration Or Central Air Conditioning Units
Installation Or Service
Ventilating System Installation
Ventilating Systems Repair Or Service - Cleaning,
Oiling Or Adjusting
Warm Air Heating System Installation
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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EFFECTIVE DATE: OCTOBER 1, 2017
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665 PAINTING and Decorating, including shop
OPERATIONS NOT INCLUDED:
1. Assign Code 655 to payroll developed in the painting of steel structures or bridges.
UNDERWRITING GUIDE
Calcimining, By Contractor
Painting, Including Shop and Preparatory Sandblasting
Shingle Staining, On Structures, Including Shop Work
Whitewashing, By Contractor
666 PLATE and Wire GLASS INSTALLATION
OPERATIONS NOT INCLUDED:
1. Assign Code 536 to payroll developed by a separate shop staff engaged in the manufacture of glass
products including bending, beveling or silvering of purchased plate glass.
UNDERWRITING GUIDE
Glass Installer, Except Automobile
Glazier, Away From Shop
Glazing
Mirror Installation
Plate Glass Installation
Wire Glass Installation
667 PAPER HANGING
UNDERWRITING GUIDE
Glass or Window Tinting, Except For Auto Glass
Paperhanging
Solar Control Film Installation In Window
Wallpaper Hanging
Window or Glass Tinting, Except For Auto Glass
668 TILE, STONE, MOSAIC
or TERRAZZO WORK – Interior Construction Only including Marble
Setting and Tile Wainscoting, but excluding Cement Finishing and Structural Glass Block Installation.
Structural glass block installation shall be assignable to Code 653 .
UNDERWRITING GUIDE
Ceramic Tile Installation
Floor Installation - Ceramic Tile
Granite Countertop Installation
Interior Marble Installation
Interior Tile Mosaic Work
Marble Setting, Interior Only
Mosaic Tile Installation
Stone Setting - Non-Structural
Terrazzo Floor Laying
Tile Floor Laying - Ceramic Or Mosaic
Tile Wainscoting Installation
669 PLASTERING, including lathing
UNDERWRITING GUIDE
Lathing
Plastering, N.O.C.
Stucco Work, Building Interiors
670 HOUSE FURNISHINGS INSTALLATION
, N.O.C.
Separately staffed store operations shall be assigned to the appropriate store class.
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UNDERWRITING GUIDE
Carpet Installation, By Specialist Contractor
Curtain Or Drapery Installation From Floor Or
Ladder
Drapery Or Curtain Installation From Floor Or
Ladder
Flag And Bunting Erection From Floor Or Ladder
Floor Coverings - Installation Of Linoleum, Asphalt
Or Rubber Tiling - Not Ceramic Tile Installation
Floor Installation - Not Concrete, Ceramic Or Wood
Floor Laying - Linoleum, Asphalt, Rubber Or
Composition Tiling, Not Ceramic
Furnishing Goods Installation
House Furnishings Installation
Linoleum Laying
Rubber Tile Installation
Slipcover Installation
Tile Floor Laying, Not Ceramic Or Mosaic
Upholstering - Away From Shop
Venetian Blind Installation, No Mfg.
Vinyl Tile Installation
Window Shade Installation
673 ADVERTISING SIGN
, Manufacture, Erection or Repair – Not Outdoor Advertising Company.
UNDERWRITING GUIDE
Advertising Sign Mfg., Erection And Repair, Not Outdoor Advertising Company
Electrical Sign And Advertising Display Mfg., Installation And Repair
Neon Sign Mfg., Installation Or Repair
Scoreboard Mfg., Installation Or Repair - Electric
Sign Erection, Removal Or Repair, Not Outdoor Advertising Company
674 SWIMMING POOL CONSTRUCTION, all work to completion
The construction of iron or steel pools shall be assigned to Code 655. Pool cleaning or maintenance work
performed by a separate crew or by a specialist contractor is to be assigned to Code 971.
UNDERWRITING GUIDE
Swimming Pool Installation - All Types Except Iron Or Steel - All Work To Completion
Swimming Pool Liner Installation - Vinyl, By Swimming Pool Installation Contractor
675 MACHINERY
or EQUIPMENT ERECTION or REPAIR
Applies to the erection or repair of factory machinery or to the installation, erection or repair of elevators,
escalators, conveyors or hoisting systems.
UNDERWRITING GUIDE
Acetylene Gas Machine Installation
Conveyor Or Conveyor Belt Installation
Conveyor Oven Installation, Service Or Repair
Crane Or Derrick Installation, Service Or Repair –
Permanently-Sited
Dismantling, Installation Or Service Or Repair Of
Machinery Or Industrial Equipment, By
Contractor
Door Installation, Overhead - Wood Or Metal
Electrical Apparatus, Machinery Or Motor
Installation Or Field Repair
Elevator Erection, Service Or Repair
Escalator Installation, Service Or Repair
Gasoline Station Equipment Installation (Including
Excavation) Or Repair
Hoist Installation, Service Or Repair
Permanently-Sited
Industrial Crane Installation, Service Or Repair –
Permanently-Sited
Installation Of Hod Hoists
Installation Or Dismantling Of Machinery And
Industrial Equipment, By Contractor
Laundry Equipment Installation, Service Or Repair
- Industrial
Machine Belting Installation Or Repair
Machinery Erection Service Or Repair
Machinery Or Industrial Equipment Installation,
Service Or Repair Or Dismantling, By Contractor
Millwrighting
Monorail System Installation (Except For Public
Transportation)
Oven (Conveyor) Installation, Service Or Repair
Overhead Door Installation
Pipefitting, Installation Of Apparatus Or Machinery
Outside Of Buildings
Pump Installation, Service Stations
Pump, Air And Gas Compressor, And Pumping
Equipment – Installation, Service Or Repair
Safe Installation
Scaffold Sale, Rental Or Erection, By Specialist
Contractor
Scale Installation Or Adjustment, Platform Or Beam
Type
Tank Installation, Gas Stations
Textile Machinery Installation, Service Or Repair
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
676 SHEET METAL INSTALLATION, No payroll division with Code 659 at the same location or job site
Code 676 shall be assigned to both the shop and the erection or installation payroll developed by an
insured engaged in both the shop fabrication of sheet metal products and the erection or installation
thereof.
UNDERWRITING GUIDE
Downspout Installation - Metal
Gutter Installation - Metal
Metal Ceiling Installation
677 BOILER INSTALLATION or Repair
Applicable to the installation or repair of commercial or industrial high-pressure steam boilers.
Includes all work to completion except brickwork, which must be assigned to Code 653 .
UNDERWRITING GUIDE
Boiler Installation Or Repair
Construction Of Boiler Foundations
Grate Installation In Boilers, By Specialist Contractor
Pipe Connection, For Boilers
Steel Work In Connection With Boilers
679 ADVERTISING COMPANY, OUTDOOR
Applicable to outdoor advertising companies and includes but is not necessarily limited to: shop
operations, the erection, painting, repair, maintenance or removal of signs, sign painting or lettering in or
upon buildings or structures or bill posting.
UNDERWRITING GUIDE
Advertising Company - Outdoor
Bill Posting (Including By Specialist Contractor)
Billboard - Erection, Maintenance And/Or Changing Of Advertising By Outdoor Advertising Co. Or
Specialist Contractor
Sign Painting Or Lettering In Or Upon Buildings Or Structures
681 CANVAS GOODS, Awning or Tent ERECTION, Removal or Repair
UNDERWRITING GUIDE
Awning Erection Or Installation (Cloth)
Canvas Products Erection
Curtain Or Drapery Installation From Scaffolding
Drapery Or Curtain Installation From Scaffolding
Flag Or Bunting Erection From Scaffolding
Tent Installation
691 EMPLOYMENT CONTRACTOR − Temporary EXCAVATION Staff
Applicable only to temporary staff provided to customers whose business classification is Code 609.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Excavation Staff
Excavation - Temporary Staff
Temporary Excavation Staff
693 EMPLOYMENT CONTRACTOR − Temporary COMMERCIAL Structure
CARPENTRY Staff
Applicable only to temporary staff provided to customers whose business classification is Code 651.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
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EFFECTIVE DATE: OCTOBER 1, 2017
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UNDERWRITING GUIDE
Carpentry, N.O.C. - Temporary Staff
Employment Contractor - Temporary Carpentry, N.O.C. Staff
Temporary Carpentry, N.O.C. Staff
695 EMPLOYMENT CONTRACTOR − Temporary ELECTRICAL WIRING (within
buildings) Staff
Applicable only to temporary staff provided to customers whose business classification is Code 661.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Electrical Wiring (Within Buildings) - Temporary Staff
Employment Contractor - Temporary Electrical Wiring (Within Buildings) Staff
Temporary Electrical Wiring (Within Buildings) Staff
SPECIAL STATE ACT EXPOSURES
709 TALLYMEN AND CHECKING CLERKS – engaged in connection with stevedoring work
Coverage under State Act only.
UNDERWRITING GUIDE
Public Weighers And Samplers Of Steamship Agency - State Coverage Only
Tallymen - State Coverage Only
716 MARINA.
Applicable to all waterfront operations, including but not necessarily limited to: the operation of boat docks,
storage facilities, repair shops or marine railways, the sale or repair of boats or engines, the sale of parts
or accessories, dockside snack bars and all dockside employees. The operation of separately-staffed
inland boat showrooms or the operation of separately-staffed motels, restaurants, swimming pools,
bowling lanes or other recreational facilities shall be separately classified as provided for in this Manual.
Separate staff engaged in boat building are assignable to Code 718.
Coverage under State Act only.
UNDERWRITING GUIDE
Boat Rental - State Coverage Only
Boat Storage And Moorage - State Coverage Only
Marina - State Coverage Only
Yacht Basin - State Coverage Only
718 BOAT BUILDING OR REPAIR
Coverage under State Act only.
Includes businesses engaged in the building of recreational vessels and/or the repairing and the
dismantling of a recreational vessel in connection with the repair of such vessel as defined in the United
States Longshore and Harbor Workers’ Compensation Act (LHWCA) as amended who have been granted
exemption from the LHWCA by the United States Secretary of Labor. A copy of the exemption certificate
shall be made available to the PCRB as documentation.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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EFFECTIVE DATE: OCTOBER 1, 2017
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UNDERWRITING GUIDE
Boat Building – Recreational - State Coverage Only
Boat Dismantling – Recreational - State Coverage Only
Boat Repairing – Recreational - State Coverage Only
721 RAILROAD OPERATION, N.O.C., including shop, ordinary maintenance and repair of roadbed
The policies for risks with operations assignable to Code 721 must be endorsed excluding insurance of
Federal Employers’ Liability Act coverage. (Part Two)
UNDERWRITING GUIDE
Railroad, N.O.C. - Including Shop
744 AIRCRAFT MANUFACTURE
UNDERWRITING GUIDE
Aircraft Mfg.
UTILITIES OPERATION
751 GAS UTILITY
Payroll developed by meter readers having no regular duty of any other nature in the service of the
employer shall be assigned to Code 951.
As provided for in this Manual separately classify: geophysical exploration, drilling for gas deposits, the
operation of gas wells and the construction or operation of cross-country pipelines.
UNDERWRITING GUIDE
Gas Utility
Manufactured Gas Utility
Mixed Gas Utility
Natural Gas Utility
752 OIL OR GAS PIPELINE OPERATION
Applies to the operation of cross-country pipelines for the transmission of oil or natural gas, which may
include the laying or relaying of gathering or distributing lines, the operating of pumping stations, line
checking, meter reading, line maintenance or repair and prevailing right-of-way clearance.
OPERATIONS NOT INCLUDED:
1. Assign Code 028 to the operation of oil or gas wells by the oil or gas well’s lease owner or a contract
operator.
2. Assign Code 581 to businesses engaged in oil refining.
3. Assign Code 607 to contractors performing oil or gas well services including but not necessarily limited
to: installation, recovery or replacement of casing, well cementing, well cleaning or swabbing, well
fracturing/formation fracturing or well logging.
4. Assign Code 609 to contractors building a cross-country pipeline.
UNDERWRITING GUIDE
Gas Or Oil Pipeline Operation
Oil Or Gas Pipeline Operation
753 WATERWORKS
Payroll developed by meter readers having no regular duty of any other nature in the service of the
employer shall be assigned to Code 951.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2 CLASSIFICATIONS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Irrigation Plant, Selling And Pipe-Distributing Water
Liquid Waste Treatment Plant
Sewage Disposal Plant, Private
Steam Heating Company
Waste Treatment Plant - Liquid
Water Supply System, Private
Waterworks
755 ELECTRIC UTILITIES
Operation
Payroll developed by meter readers having no regular duty of any other nature in the service of the
employer shall be assigned to Code 951.
UNDERWRITING GUIDE
Cooperative Electric Utility
Electric Utility Operation
Private Electric Utility
R.E.A. Cooperative
757 TELECOMMUNICATIONS COMPANY
Applicable to FCC licensed --- businesses principally engaged in providing telephone services including
but not necessarily limited to: wireline, long distance, cellular, radio paging or mobile radio services for
customers on a fee basis.
OPERATIONS ALSO INCLUDED:
1. Includes the installation, maintenance, repair and operation of telephone lines and systems, remote
transmission sites and central office switching equipment.
OPERATIONS NOT INCLUDED:
1. Specialist contractors performing installation, maintenance or repair of telephone lines, installing or
replacing telephone poles or installing or servicing telephones for telecommunications companies
shall be separately classified as provided for in this Manual.
2. Separately rate the tasks performed by a contractor(s) in erecting a cell phone tower. Such tasks may
include but are not necessarily limited to:
a. Assign Code 609 to the clearing, excavation and/or grading of the site.
b. Assign Code 654 to building the concrete pad.
c. Assign Code 655 to the erection of the tower and/or the installation, service and/or repair of the
tower’s antennas.
d. Assign Code 660 to running a lateral line connecting the cell tower site to the land-line
telephone network and/or installing low voltage wiring to the computer(s) or the fiber optic
cable carrying the telephone signal to and from the cell site’s base station call switching
equipment.
e. Assign Code 952 to the programming, service or repair of computerized telephone call
switching equipment in the cell site’s base station.
3. Assign Code 759 to a business principally engaged in providing cable television and Internet
services.
UNDERWRITING GUIDE
Telecommunications Company
Telephone Company
759 CABLE TELEVISION OPERATIONS
Applicable to FCC licensed businesses principally engaged in providing cable television and Internet
services to subscribing customers.
OPERATIONS ALSO INCLUDED:
1. The erection or installation or system hook-up or service and/or repair or the operation of a cable
television and Internet system by the cable and Internet provider.
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EFFECTIVE DATE: OCTOBER 1, 2017
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OPERATIONS NOT INCLUDED:
1. Assign Code 936 to separately staffed broadcasting studios and/or separate crews engaged in the
presentation and/or filming of news and events.
2. Separately classify contractors engaged in the construction or erection work or the hook-up or service
of customers for a cable television or Internet provider as follows:
a. Assign Code 617 to payroll developed in installing conduit underground and running cable
through the conduit.
b. Assign Code 656 to payroll developed in the stringing of cable from pole-to-pole.
c. Assign Code 660 to payroll developed in hooking up or servicing a customer (including
installing or replacing a lateral line from the pole to the customer’s building and/or running
cable in the customer’s building).
3. Assign Code 757 to a business principally engaged in providing telephone services.
UNDERWRITING GUIDE
Cable T.V. - Installation - Hooking Up Of Customers To Systems
Cable T.V. - Installation Of New System, Except Towers
Cable T.V. - Service And/Or Repair Work For The System And Individual Customer
Television, Cable - Installation Of New Systems, Except Towers
TRUCKING AND STORAGE
801 STABLE, Livestock commission merchant or stockyard not associated with slaughterhouses
UNDERWRITING GUIDE
Auctioneer, Livestock
Boarding Stable
Breeding Farm - Horse
Carriage Tours Or Taxis (Horse Driven)
Cattle Auctioneer
Cattle Dealer
Farrier (Horse Shoeing By Specialist Contractor)
Horse Breeding Farm Or Boarding/Training Stable
Horse Driven Carriage Tours Or Taxis
Horse Shoeing By Specialist Contractor
Jockey - Employed By A Horse Breeding Farm Or
Boarding/Training Stable
Livestock Commission Merchant
Livestock Dealer
Racing Stable
Riding Academy
Sales Stable
Stable
Stockyard
Therapeutic Riding Center
802 MOBILE CRANE RENTAL WITH OPERATORS
Applicable to specialist contractors engaged in the rental and/or leasing of cranes with operators.
OPERATIONS NOT INCLUDED:
1. Does not include the installation and/or service/repair of overhead cranes in an industrial setting.
2. Assign Code 657 to rigging contractors.
3. Assign Code 814 to the rental or leasing of mobile cranes without operators.
UNDERWRITING GUIDE
Crane Rental (Mobile) – With Operators By Specialist Contractor
Mobile Crane Leasing Or Rental – With Operators By Specialist Contractor
803 TAXICAB COMPANY
Applicable to a business engaged in operating a vehicle(s) that is available for immediate hire (on a cell
and demand basis) with the fare to be determined by zone or meter.
When cabs are leased to operators and no payroll records are available, an amount of $48,900 per annum
may be taken as payroll per operator provided the insurer has made a determination of employment
status. This amount may be prorated if the operator does not work a full year.
UNDERWRITING GUIDE
Taxicab Company
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
804 SCHOOL TRANSPORTATION
– by independent contractor
Applicable to an independent contractor engaged in the transportation of students to and from school.
Such a business may also perform the transportation of students to and from sporting events or field trips.
UNDERWRITING GUIDE
Automobile Bus Operation, School Bus
Bus Operation, School
School Bus Operation, By Contractor
805 MILK HAULING – by contractor
Applies to contractors engaged in hauling unprocessed or processed milk, water or other liquid food
products by tank truck.
OPERATIONS NOT INCLUDED:
1. Assign Code 811 to contractors hauling brine or water for oil or gas well drilling or fracing.
UNDERWRITING GUIDE
Milk Hauling - By Contractor
Water Hauling - Tank Truck - By Contractor
806 FURNITURE MOVING and/or STORAGE
OPERATIONS ALSO INCLUDED:
1. The packaging or handling of households goods away from the employer’s premises by the furniture
moving and/or storage company or by an independent packing contractor.
OPERATIONS NOT INCLUDED:
1. Assign Code 811 to the transporting or delivery and the setting into place at the customers’ locations
of furniture and/or major household appliances under contract for a manufacturer or store.
UNDERWRITING GUIDE
Furniture Moving And/Or Storage
Household Goods Packing At The Customer's Location By The Moving Company Or By Independent
Contractor
Merchandise Warehouse - Furniture - Including Moving
Mover - Household Or Office Furniture - With Or Without Storage Facility
Packing Household Goods At The Customer's Location By The Moving Company Or By Independent
Contractor
Piano Mover
Warehouse - Public, Furniture
807 AMBULANCE SERVICE – Salaried Employees
Applicable to an independent contractor operating an ambulance service staffed by salaried employees.
Each ambulance service is licensed by the Bureau of Emergency Medical Services of the Pennsylvania
Department of Health who also credentials ambulance attendants. An ambulance service may engage
in both emergency and non-emergency patient transfers. Non-emergency transfers are generally by
appointment.
UNDERWRITING GUIDE
Ambulance Service - Non-Volunteer
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808 PARCEL DELIVERY Company – No handling of bulk merchandise or freight
Applies to risks engaged in the delivery of envelopes, parcels or packages limited to 150 pounds or less.
Envelopes, parcels or packages refers to those items where the delivery tariff or charge is allocable to the
individual envelope, parcel or package.
OPERATIONS NOT INCLUDED:
1. Assign Code 811 to the hauling or transporting of materials or merchandise when the haulage or
transport charge is based on truckload or partial truckload, the cumulative weight of the
materials/merchandise being transported, the distance or mileage that the materials/merchandise is
being transported, an hourly rate, or a flat contract price for the consignment.
2. Assign Code 811 to the transporting or delivery and setting into place at customers’ locations of
furniture and/or major household appliances under contract for a manufacturer or store.
3. Assign Code 802 to specialist contractors engaged in the rental and/or leasing of cranes with
operators.
4. Assign Code 805 to the hauling of unprocessed or processed milk, water or other liquid food products
by tank truck.
5. Assign Code 810 to the hauling of unprepared coal.
6. Assign Code 812 to the hauling or delivery of mail involving letters, parcels, packages, sacks, pallets
or rolling containers under contract to the United States Postal Service.
UNDERWRITING GUIDE
Armored Motor Truck Delivery
Automobile Driveaway Service, For Transportation of Private Clients' Cars
Parcel Delivery Company
809 FUEL DISTRIBUTION
– Retail or Wholesale
For businesses principally engaged in the sale of prepared coal, fuel oil, liquefied petroleum (LP), gas
(bottled gas or in bulk), or any combination of these lines.
OPERATIONS NOT INCLUDED:
1. Separate crews installing and/or servicing fuel oil or gas heating units shall be separately classified as
provided in this Manual.
2. See Code 810 for the procedure for classifying the hauling of unprepared coal.
3. Assign Code 811 to trucking businesses hauling fuel for unrelated businesses or prepared coal from
coal preparation plants.
4. Assign Code 7313F to businesses operating coal or oil docks.
5. Please refer to the Coal Mine Compensation Rating Bureau of Pennsylvania (www.cmcrbpa.com) for
the classification(s) applicable to the surface or underground mining of coal and/or the above ground
operations necessary to prepare previously mined coal for distribution or sale by the mine operator or
an independent coal preparation plant.
UNDERWRITING GUIDE
Anhydrous Ammonia Dealer
Bottled Gas Dealer
Butane Gas Dealer
Coal Merchant
Collection Of Used Motor Oil - By Specialist
Contractor
Fuel Oil Distributor
Fuel Yard
Gas Distribution, Bottled Or Bulk
Gasoline Dealer, Wholesale
Kerosene Distribution
Liquefied Petroleum Gas Dealer And Distributor
Motor Oil (Used) - Collection By Specialist
Contractor
Naphtha Distribution
Oil Distributing, Retail And Wholesale
Petroleum Broker
Petroleum Bulk Stations And Terminals - Including
Blending And Mixing
Propane Gas Dealer
Used Motor Oil Collection - By Specialist Contractor
810 COAL TRUCKING
Applies to payroll developed in truck delivery of unprepared coal and is applied to all those engaged in the
hauling of unprepared coal except employers assigned to Coal Mine Compensation Rating Bureau Codes
1001, 1010, 1012, 1014, 1015, 1021 or 1023.
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If hauling of unprepared coal consists of only part of the operation of a hauling contractor, the payroll
expended for unprepared coal hauling shall be reported separately and assigned to Code 810. If there is
no separation, all payroll for hauling operations shall be assigned to Code 810 or to Code 811, whichever
has the higher manual rate. When Code 811 is used as a result of this rule, attach the Federal Mine Safety
and Health Act Endorsement at no added charge. Other records of the insured, such as receipts, shall be
examined to confirm the breakout of payroll.
Hauling contractors engaged in trucking of prepared coal from coal preparation plants shall be included
within Class 811. See Code 809 for rules regarding coal trucking by dealers.
The Federal Mine Safety and Health Act Endorsement shall be attached to a policy developing payroll
under Code 810, and Code 0162 must be used to designate the nonrateable premium developed by
applying the 0162 rate to such payroll.
UNDERWRITING GUIDE
Coal Hauling, Unprepared - By Contractor
811 TRUCKING
, N.O.C.
Applicable to hauling contractors principally engaged in hauling or transporting materials or merchandise
for unrelated concerns when the haulage or transport charge is based on truckload or partial truckload, the
cumulative weight of the materials/merchandise being transported, the distance or mileage that the
materials/merchandise is being transported, an hourly rate, or a flat contract price for the consignment.
OPERATIONS ALSO INCLUDED:
1. Dispatchers and/or clerks on loading platforms, drivers, chauffeurs and their helpers and employees
repairing vehicles.
2. The transporting or delivery and setting into place at customers’ locations of furniture and/or major
household appliances under contract for a manufacturer or store.
3. Hauling contractors engaged in trucking of prepared coal from coal preparation plants.
OPERATIONS NOT INCLUDED:
1. Assign Code 802 to specialist contractors engaged in the rental and/or leasing of cranes with
operators.
2. Assign Code 805 to the hauling of unprocessed or processed milk, water or other liquid food products
by tank truck.
3. Assign Code 808 to the delivery of envelopes, parcels or packages limited to 150 pounds or less
where the delivery tariff or charge is allocable to the individual envelope, parcel or package.
4. Assign Code 810 to the hauling of unprepared coal.
5. Assign Code 812 to the hauling or delivery of mail involving letters, parcels, packages, sacks, pallets
or rolling containers under contract to the United States Postal Service.
6. Assign Code 995 to rubbish or garbage collection or debris box rental/service and dumpster
rental/service.
UNDERWRITING GUIDE
Automobile Hauler
Brine Hauling
Chauffeurs And Helpers, Employed By Hauling
Contractor
Clerks On Loading Platforms
Dispatchers On Loading Platforms
Hauling Contractor
Trucking, N.O.C.
Water Hauling – For Oil Or Gas Well Drilling Or
Fracing
812 MAIL HAULING
or Delivery Service COMPANY
Applies to risks engaged under contract to the United States Postal Service for the hauling or delivery of
mail involving letters, parcels, packages, sacks, pallets or rolling containers.
Includes U.S. Postal Service contract mail delivery performed on a bulk or individual item basis.
UNDERWRITING GUIDE
Mail Delivery - Under Contract To United States Postal Service
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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EFFECTIVE DATE: OCTOBER 1, 2017
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813 WAREHOUSING
– Other than furniture moving and/or storage
For establishments principally engaged in either the cold storage or the warehousing or storage of general
merchandise for unrelated concerns.
UNDERWRITING GUIDE
Cold Storage
Merchandise Warehouse - Cold Or General
Merchandise
Portable On Demand Storage – Rental – Delivery
To And Pick Up From Customer Locations
Storage - Cold Or General Merchandise
Storage Warehouse, Public
Warehouse - Storage, Public
Warehousing -
Other Than Furniture Moving And/Or
Storage
814 DEALER IN MOBILE, SELF-PROPELLED factory, farm or construction EQUIPMENT -
including parts department
OPERATIONS NOT INCLUDED:
1. Assign Code 819 to payroll developed by employees engaged in the sale of mobile, self-propelled
factory, farm or construction equipment.
2. Assign Code 855 to a business principally engaged in the rental or sale of construction equipment
that is not mobile and self-propelled.
UNDERWRITING GUIDE
Construction Equipment - Rental, Sales Or Service (In Shop Or At Customer's Location)
Contractors Equipment - Rental, Sales Or Service (In Shop Or At Customer's Location)
Crane Repair, Mobile, By Specialist Contractor
Equipment Dealer - Mobile, Self-Propelled - Factory, Farm Or Construction
Farm Machinery Dealer
Forklift Service And/Or Repair - By Specialist Contractor (Shop Or At Customer's Location)
Forklift Truck Dealer - Rental, Sales Or Service (In Shop Or At Customer's Location)
Golf Cart - Rental, Sale And/Or Maintenance - By Specialist Contractor
Mobile Crane Repair, By Specialist Contractor
Mobile Equipment Dealer - Factory, Farm Or Construction
Tractor Dealer, Including Servicing And Repair
815 AUTOMOBILE SERVICE CENTER or Garage
Please see the “Automobile Dismantlers” entry in the General Auditing & Classification Information
Section regarding how to classify a business whose operations include the dismantling of automobiles
and/or other types of vehicles to recover usable/saleable used parts.
OPERATIONS ALSO INCLUDED:
1. Counter personnel and/or cost estimators for auto repair facilities waiting on customers, preparing job
cost or sales estimators writing up orders and collecting payments for services rendered or
merchandise purchased.
OPERATIONS NOT INCLUDED:
1. Assign Code 225 to tire recapping or retreading when performed by a separate crew of employees in a
physically separate work area.
2. See the Code 934 Section 2 class description for how to classify a new auto parts store that also
provides automobile repair services.
3. Please refer to the “Automobile Service/Gasoline Station” entry in the General Auditing & Classification
Information Section for information on classifying such business enterprise.
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UNDERWRITING GUIDE
Air Conditioning Systems, Automobile Or Truck
Installation, Service Or Repair
Automobile Body Repairing
Automobile Dismantler – See General Auditing &
Classification Information
Automobile Paint Shop
Automobile Radiator Repair Shop
Automobile Repair Shop
Automobile Towing Company
Carriage Repairing
Customizing Vans
Fender Repairing, Automobile
Frame Straightening On Automobiles
Garage
Glass Installer, Automobile
Maintenance Of Buses, By Public Garage
Quick Oil Change And Lubrication Garage
Recovery Of Usable Automobile Parts
Rubber Tire Dealer, Retail
Taximeter Installation Or Repair
Tire Dealer, Retail
Van Conversion Or Customizing
Wagon Repairing
816 AUTOMOBILE FILLING STATION – Retail
Please see the Automobile Service/Gasoline Station entry in the General Auditing & Classification
Information section for information on classifying such business enterprise.
UNDERWRITING GUIDE
Automobile Laundry
Car Wash
Gasoline Station, Retail - Exclusively Gasoline Sales
Truck Washing Service – Permanently Sited
817 BUS OPERATION
OPERATIONS NOT INCLUDED:
1. Assign Code 828 to a business operating a paratransit and/or a shared ride program.
2. Assign Code 951 to separate staff engaged as tour guides.
3. Assign Code 803 to a business operating a vehicle(s) that is available for immediate hire (on a call
and demand basis) with the fare to be determined by zone or meter.
4. Assign Code 804 to an independent contractor engaged in the transportation of students to and from
school.
5. Assign Code 807 to an ambulance service staffed by salaried people.
UNDERWRITING GUIDE
Automobile Rental Company With Drivers
(Limousine Service)
Bus Operation, Scheduled Lines
Charter Bus Service
Escort Service For Oversize Loads On Highways
Funeral Escort Service (Motorcycle)
Limousine Services
Maintenance Of Buses, By Bus-Operating
Company
Motorcycle Funeral Escort Service
Oversize Loads On Highways - By Specialist Escort
Contractor
Railroad Operation - Street, Including Shop
Scheduled Lines Bus Operation
Shuttle Service – By Specialist Contractor
Trolley Operation – Tracked Or Trackless
818 AUTOMOBILE
or Automobile Truck DEALER - All Employees Including Office.
Also includes but is not necessarily limited to: inland boat dealers, mobile home dealers, recreational
vehicle dealers or specialist contractors performing mobile home set-up or warranty service.
OPERATIONS NOT INCLUDED:
1. Assign Code 652 to modular home setup, warranty service, remodeling or repair.
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
UNDERWRITING GUIDE
Automobile Dealer - New And/Or Used Cars
Automobile Rental - No Drivers
Boat Dealer, With Services, Inland
Mobile Home - Setup Or Warranty Service - By
Specialist Contractor
Mobile Home Dealer
Motorcycle Dealer (Including Sale Of Accessory
Merchandise Such As Clothing, Racing Gear,
Etc.)
Recreational Vehicle Dealer
Trailer (All Types) Sales, Rental Or Leasing
Truck Dealer - New And/Or Used Trucks
Truck Rental - Without Drivers
819 MOBILE, SELF-PROPELLED factory, farm or construction EQUIPMENT SALESPERSON.
UNDERWRITING GUIDE
Auctioneer, Automobile
Automobile Driver School
820 AUTOMOBILE AUCTION - including snack bar or restaurant.
Applicable to businesses principally engaged in the auctioning of automobiles to automobile wholesalers,
used car dealers, automobile dealerships or the general public. Also includes the auctioning of trucks and
motorcycles. Also includes the operation of a snack bar or restaurant when conducted in conjunction with the
auction.
OPERATIONS NOT INCLUDED:
Automobile auctioneers are assigned to Code 819.
UNDERWRITING GUIDE
Auction, Automobile (Including Snack Bar Or Restaurant, Automobile Auctioneers To Be Assigned To
Code 819)
Automobile Auction (Including Snack Bar Or Restaurant, Automobile Auctioneers To Be Assigned To Code
819)
821 BEVERAGE DISTRIBUTOR, Wholesale
UNDERWRITING GUIDE
Beer And Ale Dealer, In Keg Or Case Lots Wholesale
Beverage Distributing, Carbonated, Including Beer - Wholesale
Soft Drink Distributing - Wholesale
825 AUTOMOBILE STORAGE GARAGE or PARKING STATION
or LOT – No Automobile
Repair
For automobile storage garages/parking stations/parking lots whose business is the storing or parking of
automobiles. Includes cashiers who receive payment from customers.
Parking attendants on the payroll of enterprises such as hotels, restaurants, stores or theaters – not drive-
in theaters – which operate parking facilities for their customers shall be rated with the enterprise.
UNDERWRITING GUIDE
Airport Parking Facility (Including Valet Service To And From Airport) Operation By Contractor
Automobile Storage Garage
Parking Areas
828 PARATRANSIT SERVICE
Paratransit service is regulated by the Federal Transit Administration pursuant to the Americans with
Disabilities Act as amended. Each public entity operating a fixed route surface transportation system is
required to provide paratransit service to the physically handicapped or otherwise disabled individuals who
cannot take public transportation. Such individuals may be transported to doctors’ appointments, places
of employment, stores, social venues or other destinations as needed. The public entity may outsource
the provision of this service to an unrelated entity. A fare is charged for this service that may not exceed
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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twice the fare charged for a trip of similar length, at a similar time of day as would be charged by the
public entity’s fixed route system.
OPERATIONS ALSO INCLUDED:
1. Shared-ride program which is a door-to-door, advance reservation, ride sharing service offered on a
space-available basis to senior citizens 65 years of age or older.
UNDERWRITING GUIDE
Handicapped – Transportation Services For
Paratransit Service
Transportation Services for the Elderly
Transportation Services for the Handicapped
MATERIAL DEALERS
855 LUMBER and/or BUILDING MATERIAL DEALER
Applicable to establishments principally engaged in selling lumber and/or building materials on a
wholesale or retail basis. The lumber may include but is not necessarily limited to: rough and dressed
lumber, flooring, molding, doors, sashes, frames and other millwork. The building materials may include
but are not necessarily limited to: roofing, siding, shingles, wallboard, paint, brick, tile, cement, ready-mix
concrete, sand or gravel. This class also includes payroll developed in the delivery of hardware, lumber
and/or building materials by the lumber/building material dealer.
OPERATIONS ALSO INCLUDED:
1. The operation of a sales counter where the insured’s counter staff takes customer telephone, facsimile
or walk-in orders for the lumber and/or building materials, accepts payment or charges the customer’s
“house” account, and transfers the orders to the insured’s yard or warehouse staff. The counter staff
may also sell merchandise from a counter display, display racks behind the counter and/or a display
space in front of the counter.
2. The operation of a showroom where customers may view samples of the lumber and/or building
materials sold and place orders for such.
3. The sale and mounting of door hardware onto a door by a door distributor.
4. The making of door frames by a door distributor.
5. A business principally engaged in the rental and/or sale of non-mobile and self-propelled construction
equipment (e.g., temporary bridge sections, shoring equipment, air compressors).
OPERATIONS NOT INCLUDED:
1. Separate manufacturing staff(s) in a physically-separate work area(s) shall be separately classified
as provided for in this Manual.
2. Separate staff performing erection or construction shall be separately classified as provided for in
this Manual.
3. Assign Code 935 to the operation of a physically separate and separately-staffed retail store on the
premises of a lumber and/or building material dealer that fulfills the multiple enterprise criteria
discussed in Rule IV, C 3.a. 2., Section 1 of this Manual.
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Page A 74
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UNDERWRITING GUIDE
Aggregates Dealer
Asphalt Mixing Plant - Operated By Dealer
Building Material Dealer, New
Building Materials Dealer, Secondhand
Cemetery Monument Or Memorial, Cutting,
Engraving And/Or Polishing
Cinder Dealer
Commercial Lumber Yard
Concrete Dealer, Ready-Mixed
Concrete Mixing
Concrete Pumping Services - By Independent
Contractor
Cut Stone Or Stone Products Mfg.
Door Or Window Distributor
Dry Ice Dealer
Fence Dealer – All Types
Grain Elevator Operation
Heat Treating of Wood Packaging Material
(Including Pallets) – By Specialist Contractor
Humus Or Topsoil Dealer - No Excavation
Ice Dealer - No Mfg.
Insulation Dealer
Kiln Drying of Lumber – No Sawmill Operations
Landscaping Supplies Dealer (e.g., Mulch, Topsoil
Or Stone)
Log Dealer – No Logging or Sawmill Operations
Lumber Cutting, Incidental Cutting To Size By
Lumber Yard
Lumber Dealer
Lumber Yard, Secondhand Material
Manure Dealer
Marble Cutting And Polishing
Metal Road Plate Rental
Millwork Glazing, Not Performed By Millwork Plant
Millwork, Hand Assembling
Monument Or Memorial (Cemetery) Cutting,
Engraving And/Or Polishing
Mortar Mfg., No Construction Work
Mulch Dealer
Non-Mobile & Self-Propelled Construction
Equipment – Rental Or Sale
Paving Mixtures Mfg.
Peat Moss Dealer
Plywood Dealer
Ready-Mixed Concrete Dealer
Rental Or Sale Of Non-Mobile & Self-Propelled
Construction Equipment
Sash, Door Or Finished Millwork Dealer
Sawdust Dealer
Secondhand Building Material Dealer
Soapstone Products Mfg.
Stone Cutting Or Polishing - Not By A Mine Or
Quarry Operator
Topsoil Or Humus Dealer - No Excavation
Vanities Assembly - Marble
Window Or Door Distributor
Wood Dealer, Kindling And Firewood
Wood Preserving
857 METAL SERVICE CENTER (Ferrous or Nonferrous Metals)
Applicable to a business principally engaged in the sale and distribution of new ferrous or nonferrous metal
merchandise generally obtained from new metal producers such as steel mills or smelters, including but
not necessarily limited to: beams, sheet stock in coils, bars, rods, rounds, channel iron, angles or plates.
Such business may handle a broad variety of new metal merchandise or specialize in handling a single
type.
The new metal merchandise received by the business is unloaded and stored. The new metal
merchandise may be shipped "as is" to the customer or it may be cut, slit, sheeted, bent or burned into the
size or shape required by the customer and delivered by truck or rail. The processing equipment may
include but is not necessarily limited to: sheeters, hacksaws, drills, benders or cutting torches.
Specialists principally engaged in the sale of reinforcing rods or bars to concrete contractors (including the
cutting or forming of the rods or bars according to the contractors' specifications) are also assigned to
Code 857, as are dealers principally engaged in selling wire rope, cable or metal conduit.
Further applicable by analogy to businesses engaged in the toll (fee) leveling or cutting of ferrous or
nonferrous new metal to size for unrelated concerns. These enterprises do not own the new metal stock
they level, sheet, cut, bend or burn, nor do they fabricate a product.
Where a dealer sells several types of merchandise, each of which may be subject to a different
classification, such dealer shall be assigned on the basis of the principal category of merchandise sold.
The term "principal" means more than 50 percent of the gross receipts.
OPERATIONS NOT INCLUDED:
Not applicable to businesses principally engaged in collecting or handling either ferrous or nonferrous
scrap metal. Assign ferrous scrap dealers to Code 858. Assign nonferrous scrap dealers to Code 859.
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UNDERWRITING GUIDE
Cable Or Wire Rope Dealer, Including Splicing
Coil Stock Or Sheet Stock Dealer
Iron Or Steel Merchant, New Materials Only
Metal Service Center (Ferrous Or Nonferrous
Metals)
Reinforcing Rods Or Bars Dealer
Sheet Stock Or Coil Stock Distributor
Steel Or Iron Merchant, New Materials Only
Wire Rope Or Cable Dealer, Including Splicing
858 FERROUS SCRAP METAL DEALER
Applicable to businesses principally engaged in collecting and handling ferrous metals. Ferrous metals
contain iron and include any type of steel or any steel alloy such as stainless steel.
The term “principally engaged” means more than 50 percent of the employer’s gross receipts.
UNDERWRITING GUIDE
Iron Or Steel Scrap Dealer
Scrap Metal Dealer - Ferrous Metals
Steel And Steel Alloy Scrap Dealer (Including Stainless Steel)
OPERATIONS ALSO INCLUDED:
1. Businesses principally engaged in collecting and handling ferrous scrap and also performing
automobile dismantling to recover saleable used auto parts.
859 NONFERROUS SCRAP METAL DEALER
Applicable to businesses principally engaged in collecting and handling nonferrous metals. Nonferrous
metals contain no iron and include but are not limited to: aluminum, copper, brass, lead or zinc.
The term “principally engaged” means more than 50 percent of the employer’s gross receipts.
OPERATIONS ALSO INCLUDED:
1. Businesses principally engaged in collecting and handling nonferrous scrap and also performing
automobile dismantling to recover saleable used auto parts.
OPERATIONS NOT INCLUDED:
1. Assign Code 402 to businesses principally engaged in the melting of nonferrous scrap to produce
ingots.
UNDERWRITING GUIDE
Aluminum Scrap Metal Dealers (Other Than Beverage Cans)
Brass Scrap Dealer
Copper Scrap Dealer
Lead Scrap Dealer
Nonferrous Scrap Dealer And Automobile Dismantler
Scrap Metal Dealer - Nonferrous Metals
860 JUNK DEALER
For businesses collecting and handling a combination of ferrous and/or nonferrous scrap metal and other
secondhand commodities (e.g., paper, glass ((including glass bottles)), rubber, rags or plastic ((including
plastic bottles)) with no principal line of merchandise.
OPERATIONS ALSO INCLUDED:
1. Processing of scrap or secondhand commodities by the junk dealer may include but is not
necessarily limited to: cutting salvaged metal and bailing paper or rags.
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OPERATIONS NOT INCLUDED:
1. WRECKING OR DEMOLITION PROJECTS shall be classified as delineated in the General Auditing &
Classification Information section.
2. Assign Code 858 to a business principally engaged in collecting or handling ferrous scrap metal.
3. Assign Code 859 to a business principally engaged in collecting or handling nonferrous scrap metal.
4. Assign Code 862 to a business principally engaged in collecting or handling one or more of the
following recyclable commodities: cloth clippings, rags, paper, glass, plastic, rubber stock or
aluminum beverage cans.
5. Assign Code 862 to a specialist contractor principally engaged in shredding paper or destroying
documents for unrelated concerns.
UNDERWRITING GUIDE
Junk Dealer
862 RECYCLING CENTER
Applicable to businesses principally engaged in collecting or handling recyclable commodities including
but not necessarily limited to: cloth clippings, rags, paper, glass, plastic, rubber stock and/or aluminum
beverage cans. Includes consolidation facilities, where the recyclable commodities are simply collected,
sorted, baled and resold, and reprocessing facilities, where the recyclable commodities are processed
prior to resale. Processing may include but is not necessarily limited to: grinding plastic, pulverizing glass
and crushing aluminum beverage cans.
OPERATIONS ALSO INCLUDED:
1. Businesses principally engaged in shredding paper or destroying documents for unrelated concerns.
Such operations may be conducted at customer locations by the use of mobile equipment or at a
centralized shredding facility.
OPERATIONS NOT INCLUDED:
1. Assign businesses collecting a combination of recyclable products and scrap metals with no principal
line of merchandise to Code 860.
2. Assign dealers in cloth clippings, new goods only, to Code 924.
UNDERWRITING GUIDE
Beverage Can Recycling
Bottle Dealer, Used
Broken Glass Dealer
Can Recycling - Beverage
Cloth Clippings Dealer, Used
Container Recycling - Beverage - Bottle Or Can
Cullet Dealer - Broken Or Refuse Glass
Document Destruction Or Shredding Service
Laundry, Waste Cloth, Operated By Dealers In
Used Materials
Paper Dealer, Used
Paper Shredding – By Specialist Contractor
Plastics Dealer - Scrap
Rubber Stock Dealer, Used
Tire Dealer – Used – For Recycling (May Include
Shredding)
Used Tire Dealer – For Recycling (May Include
Shredding)
Waste Paper Dealer
865 POULTRY
and/or FISH DEALER/ PROCESSOR
Applicable to employers principally engaged in one or more of the following operations:
The catching of live poultry as contractors on producers’ premises and the hauling by poultry catchers of
live poultry to dressing plants.
The dressing (to kill and prepare for market) of poultry, rabbits or other similar small game.
The making of either processed poultry or fish products. The term processed shall mean that definite
changes result in the poultry or fish product due to the application of either chemicals and/or heat (the use
of smoke and/or cooking).
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Wholesale sale/distribution of poultry or fish including the cutting or deboning of dressed poultry and/or the
cutting or filleting of fish. The employer may also bread or stuff the product.
OPERATIONS NOT INCLUDED:
1. Wholesale poultry and/or fish dealers who perform no cutting or filleting, but who may repackage the
poultry or fish shall be assigned to Code 924.
2. Poultry dealers who may cut whole poultry into parts on an emergency basis will be construed as
non-cutting and assignable to Code 924.
UNDERWRITING GUIDE
Chicken Catching
Chickens - Slaughtering, Dressing And Packing For
The Trade
Fish Curing
Fish Dealer And Processor - Wholesale
Poultry And Small Game Dressing And Packing
Poultry Dealer And Processor - Wholesale
Rabbits - Slaughtering, Dressing And Packing For
The Trade
Small Game Dressing And Packing
Turkeys - Slaughtering, Dressing And Packing For
The Trade
867 EMPLOYMENT CONTRACTOR – Temporary WAREHOUSING Staff
Applicable only to temporary staff provided to customers whose business classification is Code 813.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Warehousing Staff
Temporary Warehousing Staff
Warehousing - Temporary Staff
STORES
871 Employment Contractor – TEMPORARY FURNITURE STORE – WHOLESALE Staff
Applicable only to temporary staff provided to customers whose business classification is Code 921.
Please see the Employment Contractor – Temporary Staffing entry in the General Auditing &
Classification Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Furniture Store Wholesale – Temporary Staff
Temporary Staff – Furniture store Wholesale
Wholesale Furniture Store – Temporary Staff
877 EMPLOYMENT CONTRACTOR – Temporary DEPARTMENT STORE Staff
Applicable only to temporary staff provided to customers whose business classification is Code 914.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Department Store - Temporary Staff
Employment Contractor - Temporary Department Store Staff
Temporary Department Store Staff
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879 EMPLOYMENT CONTRACTOR – Temporary PACKAGING – Contract – Non-
crating Staff
Applicable only to temporary staff provided to customers whose business classification is Code 923.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Contract Packaging - Non-Crating - Temporary Staff
Employment Contractor - Temporary Packaging - Contract - Non-Crating - Staff
Packaging - Contract - Non-Crating - Temporary Staff
Temporary Packaging - Contract - Non-Crating Staff
880 APARTMENT HOUSE
or Condominium Complex Operation
Applies to an employer principally engaged in the operation or contract management of a building or buildings
with multiple residential living units. Includes apartment houses, condominium complexes and cooperative
buildings. A cooperative is a type of residential property where the resident owns shares in the corporation that
owns the building and has the right to live in a specific unit but does not actually own the space.
OPERATIONS ALSO INCLUDED:
1. An association formed for residents of a building or buildings with multiple residential living units (e.g.,
a condominium association).
OPERATIONS NOT INCLUDED:
1. Assign Code 888 to an association responsible for the governance of a residential planned
community consisting of single family dwellings. See Code 888 for further information.
UNDERWRITING GUIDE
Apartment House Or Condominium Complex
Operation
Condominium Association
Condomunimums - Including Resident Or On-Site
Manager
Cooperative Building Operation - For Residential
Occupancy
Porters For Condominiums
Residential House Rental
Ronald McDonald House Operation
881 Employment Contractor – Temporary HARDWARE STORE – Wholesale Staff
Applicable only to temporary staff provided to customers whose business classification is Code 926.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Hardware Store - Wholesale - Staff
Hardware Store - Wholesale - Temporary Staff
Temporary Hardware Store - Wholesale - Staff
882 RESIDENTIAL INTERIOR CLEANING SERVICES by Contractor.
Applicable to businesses principally engaged in providing interior cleaning services to residential
customers. The cleaning services may include but are not necessarily limited to: dusting, mopping floors,
vacuuming rugs or carpets, cleaning or sanitizing bathrooms or wiping or cleaning kitchen or bathroom
fixtures.
OPERATIONS NOT INCLUDED:
1. Assign Code 971 to payroll developed in the power washing of exterior walls or decks at residential or
commercial sites.
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Chimney Cleaning - Residential
Domestic Interior Cleaning Service Contractor
House Cleaning By Contractor - Interior
Maid Service Contractor - Interior
Residential Interior Cleaning Services - By Contractor
883 Employment Contractor –
Temporary RETAIL STORE, N.O.C. Staff
Applicable only to temporary staff provided to customers whose business classification is Code 928.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Retail Store, N.O.C. Staff
Retail Store, N.O.C. - Temporary Staff
Temporary Retail Store, N.O.C. Staff
884 HEALTH OR EXERCISE CLUB -
all employees including office
A facility providing exercise programs (e.g., aerobics classes) for their members and, in some cases, the
general public. Attendants will evaluate the type of equipment best suited to individual member needs
and will assist members in exercise instruction or weight loss. The available equipment and services
may vary from club-to-club. A club’s exercise equipment may include but is not necessarily limited to:
free weights (e.g., dumbbells and barbells) and other equipment (e.g., a cardio theater) that includes
various types of equipment related to cardiovascular training, such as rowing machines, stationary
exercise bikes, elliptical trainers or treadmills.
Larger clubs may employ personal trainers who are accessible to members for training, exercise, nutrition
and/or health advice and consultation. Personal trainers may devise a customized fitness plan to assist
members achieve their goals. They may also demonstrate exercises and monitor the members’
exercises.
OPERATIONS ALSO INCLUDED:
1. Health shops, snack bars, childcare facilities, member lounges and/or cafes operated by the health or
exercise club.
OPERATIONS NOT INCLUDED:
1. Assign Code 968 to indoor facilities principally engaged in amateur sports training (e.g., basketball,
ice hockey, boxing, gymnastics, martial arts, tennis or swimming).
2. Assign Code 970 or Code 991 to contact or noncontact professional or semiprofessional sports teams
respectively.
3. Assign indoor rock climbing wall facilities to Code 968.
4. Assign outdoor rock climbing wall facilities to Code 969.
5. Assign a day spa not affiliated with a health or exercise club to Code 977.
UNDERWRITING GUIDE
Aerobics Studio
Club, Exercise
Club, Health
Exercise Club
Fitness Club
Fitness Instructor – By Independent Contractor –
No Permanent Facility
Health Club
Health Or Exercise Club
Pilates Studio
Tai Chi Instruction
Yoga Studio
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885 PLUMBING SUPPLIES DEALER OR PIPE MERCHANT – Wholesale
Applies to dealers principally engaged in the wholesale selling of plumbing supplies, tubes or pipe. The
term plumbing supplies as used in this classification includes but is not necessarily limited to: water
heaters, kitchen/bathroom fixtures (i.e., sinks, faucets, toilets, bath tubs, shower stalls), fittings or valves.
Also included is the selling of tubes or pipe of all types and sizes. Businesses principally engaged in the
wholesale sale of heating, ventilating and/or air conditioning equipment, supplies or parts are further
contemplated by this classification.
UNDERWRITING GUIDE
Gas, Steam Or Hot Water Apparatus Supplies
Dealer - Wholesale
Heating, Ventilating Or Air Conditioning Equipment
Or Parts Dealer - Wholesale
Kitchen And/Or Bath Fixture Dealer
Pipe Or Tube Merchant, Including Cutting, New
Materials Only - All Types And Sizes
Plumbing Supplies Dealer - Wholesale
Refrigeration System Parts And/Or Accessories
Dealer – Wholesale
Tube Or Pipe Merchant, Including Cutting, New
Materials Only – All Types And Sizes
886 ELECTRICAL SUPPLIES DEALER – Wholesale
Applies to dealers principally engaged in the wholesale selling of electrical supplies. The term electrical
supplies as used in this classification includes but is not necessarily limited to: electric wire, electrical
(junction) boxes, fuses, switches, outlets, circuit breakers or lighting fixtures. This classification shall also
include dealers in electronic components/accessories. Examples of electronic components/accessories
include but are not limited to: inductors, resistors, circuit boards, transistors and relays.
UNDERWRITING GUIDE
Electrical Supply Dealer - Wholesale
Electronic Components And/Or Accessories Dealer - Wholesale
Lighting Fixtures And Supplies Dealer
887 MUSEUM –
all employees including office
An establishment devoted to the procurement, preservation and display of objects of cultural interest.
Includes all types of museums (e. g., art, archaeology, children’s, history, natural history, or technology).
Also includes all of a museum’s operations, which may include but are not necessarily limited to: galleries,
curatorial space, auditoriums, movie theaters, lecture halls, classrooms for art instruction, storerooms,
conservation or restoration laboratories, gift shops or eating facilities.
OPERATIONS ALSO INCLUDED:
A separately staffed and located museum operated by a municipal government (e.g., borough, city or town-
ship).
UNDERWRITING GUIDE
Museum - All Types
888 HOMEOWNERS ASSOCIATION
Applies to an association responsible for the governance of a residential planned community consisting of single
family dwellings (e.g., detached houses or townhomes). Pursuant to Section 5302 of the Planned Community
Act (PCA) of the Pennsylvania Code, an association is empowered to regulate the use, maintenance, repair and
modification of the common elements of the community. Code 888 applies but is not necessarily limited to
association staff performing lawn maintenance, maintenance and repair of common elements e.g., streets and
roads, and the operation and maintenance of amenities for residents of the community e.g., swimming pools,
tennis courts, health or fitness facilities, and community centers or clubhouses.
OPERATIONS ALSO INCLUDED:
1. Security of the planned community by the Homeowners Association staff.
2. The operation of a mobile home park.
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OPERATIONS NOT INCLUDED:
1. Assign the applicable restaurant classification to payroll developed in a physically separated and
separately staffed prepared food and/or beverage service.
2. Assign Code 944 to payroll developed in the operation of a separately staffed golf course.
3. Assign Code 753 to payroll developed in the operation of a separately staffed sewage disposal plant
and/or water supply system.
4. Assign Code 801 to payroll developed in the operation of a separately staffed horse stable.
5. Assign Code 716 to payroll developed in the operation of a separately staffed marina (State Act
coverage only).
6. Assign Code 880 to an employer principally engaged in the operation or contract management of a
building or buildings with multiple living units such as an apartment house, condominium complex or
cooperative building and to an association established for the residents of such building or buildings.
UNDERWRITING GUIDE
Gated Community
Homeowners Association
Mobile Home Park
Residential Planned Community
Unit Owners Association (For a Residential Planned Community)
889 EMPLOYMENT CONTRACTOR – Temporary CLERICAL Staff
Applicable to temporary staff whose job duties fulfill the definition of clerical found in Rule IV, B. 2. a.,
Section 1 of this Manual. The payroll of such temporary clerical staff shall be assigned to Code 889
regardless of the customer’s business classification.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Clerical Office Employees - Temporary Staff
Computer Programmer/Operator - Temporary Staff
Data Processing - Temporary Staff
Draftsman - Temporary Staff
Employment Contractor - Temporary Clerical Staff
Temporary Clerical Staff
890 LIBRARY - PUBLIC –
all employees including office
An establishment in which books, magazines, manuscripts, musical scores, videos, compact audio discs or
other literary or artistic materials are kept for use by the general public. Materials may be taken from the
library for specified time periods or they may be restricted to use on the library’s premises. Library patrons
who wish to borrow library materials are generally library members and may pay an annual fee for that
privilege. A library’s services may also include but are not necessarily limited to: providing Internet access,
sponsoring lectures, workshops or seminars, classes in adult literacy, storytelling or summer reading
programs for children, providing photocopiers for public use (for a per page fee), providing meeting space
for local organizations or bookmobiles.
OPERATIONS ALSO INCLUDED:
A separately staffed and located public library operated by a municipal government (e.g., borough, city or
township) or school district.
OPERATIONS NOT INCLUDED:
1. A library operated by a college or school for its students, faculty and staff will be assigned to the
appropriate school classification.
2. A library operated by a company (e.g., hospital, law firm or newspaper) will be assigned to the
classification consistent with the employer’s business. A library operated by a museum for its staff
will be assigned to Code 887.
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UNDERWRITING GUIDE
Library - Public
Public Library
891 PRE-SCHOOL (CHILD CARE OR EARLY EDUCATION) SERVICES – all employees
including office
Includes but is not necessarily limited to nursery schools, Head Start, kindergarten or child daycare
services.
Child daycare services provide for care and custody of children for various periods of time during the day
(no residential facilities), typically during normal business hours (i.e., from 6:30 a.m. to 6:00 p.m., Monday
through Friday).
Also applicable to employers principally engaged in operating nursery schools or kindergartens. Nursery
schools are generally directed towards children ages three to four years, can be academically oriented
and are designed to provide children with basic educational and social skills prior to the time they begin
elementary school.
Kindergartens are pre-elementary school classes and are typically provided to children five-years-old.
Sessions are usually held for one-half the school day (i.e., children may be enrolled in "morning" or "after-
noon" classes) and will include a very basic academic curriculum.
Further contemplated by this classification are employers operating the Head Start Program. Head Start
is a federally-funded child development program that provides early education, health, nutritional and
psychological services to three- to four-year-old children of low-income families. Some Head Start
Programs will also provide for social services to low-income families and for child daycare. This program
endeavors to enhance economically disadvantaged children's educational status and social skills to a level
sufficient for them to enter elementary school.
OPERATIONS NOT INCLUDED:
1. A child daycare center operated by an employer principally for the use of its own employees is not
subject to Code 891 and shall be included in that employer’s applicable field of business
classification.
2. Assign Code 892 to providers of Early Intervention services for infants or toddlers.
UNDERWRITING GUIDE
Before and/or After School Program
Child Daycare Center
Day Nursery - Children
Daycare Center For Children
Head Start Program
Kindergarten, Not Operated In Conjunction With
Grade School
Pre-School - Early Education Services - By
Independent Contractor
892 EARLY INTERVENTION For Infants Or Toddlers (No Residential Affiliation) – all
employees including office
Applicable to an employer principally engaged in providing Early Intervention services to children from
birth to age 3 and/or children from age 3 to the age of beginners. The age of beginners is defined as the
minimum age at which the child may enter first grade in the child’s school district. Early Intervention
provides services and support to children with disabilities or developmental delays and their families.
Services typically provided in Early Intervention include but are not necessarily limited to: physical,
occupational, speech and/or language therapy, and are designed to maximize the pre-school at risk child’s
attainment of age-appropriate skills in the areas of cognition, communication, socialization, self-help
and/or motor development. Services provided to children from birth to age 3 are provided in a “natural
setting” which is defined as a setting familiar to the child and the child’s family such as the child’s home,
day care, pre-school or early education facility. Services provided to children from age 3 to the age of
beginners are provided in the “least restrictive environment,” which means that a student who has a
disability should have the opportunity to be educated with non-disabled peers to the greatest extent
appropriate.
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OPERATIONS NOT INCLUDED:
1. Early Intervention services provided by one of the Commonwealth’s designated Intermediate Units
shall be included in Code 893.
UNDERWRITING GUIDE
Early Intervention for Children from Birth to Age 3 and/or for Children From Age 3 to the Age of Beginners
893 INTERMEDIATE UNIT (Special Education) – all employees including office
Applicable to Intermediate Units established by the Pennsylvania General Assembly (Title 24, Article IX -
A, Intermediate Units) effective July 1,1971. An Intermediate Unit is a regional educational service agency
that works with its member school districts to provide specialized support services for students. An
Intermediate Unit provides multiple services that may include but are not necessarily limited to: special
education, summer curriculums, education in the arts, English as a second language, Head Start, Early
Intervention, adult education and professional training to teachers and other professionals in the education
field. Intermediate unit services may be provided in classrooms of unrelated schools or in mobile units
positioned adjacent to such schools.
UNDERWRITING GUIDE
Intermediate Unit (Special Education)
894 ALTERNATIVE SCHOOL – all employees including office
Applicable to employers operating educational facilities for youth who cannot learn effectively in or who
have been removed from the standard school setting. The students may be referred by school districts,
youth services or other agencies because of intellectual and/or developmental disability or behavior
problems (e.g., truancy, drug or alcohol abuse and/or violent or destructive behavior). The facility may be
a day school or a boarding school.
Also applicable to employers who operate educational facilities for court adjudicated youth. An
educational facility for court adjudicated youth is operated in a guarded environment with strict disciplinary
rules. Attendance in such facility may be court mandated in lieu of a prison sentence.
Further included are employers who operate educational facilities for children diagnosed with an
intellectual and/or developmental disability or psychological and behavior issues.
The academic curriculum provided by these facilities is typically similar to that provided by public school
districts or private schools, but with a greater emphasis upon counseling or other services specific to the
facility’s student population. Classroom activities are geared toward helping older students pass their high
school equivalency test or obtain a high school diploma.
OPERATIONS ALSO INCLUDED:
1. Student dormitories and/or residential facilities operated at the same or contiguous location.
UNDERWRITING GUIDE
Alternative School
School For Court-Adjudicated Youths
School For Children With Intellectual or Developmental Disability
895 EMPLOYMENT CONTRACTOR – Temporary COLLEGE or SCHOOL Staff
Applicable only to temporary staff provided to customers whose business classification is Code 965.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
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UNDERWRITING GUIDE
College Or School - Temporary Staff
Employment Contractor - Temporary College Or School Staff
Substitute Teachers - Temporary College Or School Staff
Temporary College Or School Staff
896 CLUB, N.O.C – All employees except office
Clubs are organized civic, social or fraternal associations (e.g., The Elks, VFW posts, fraternities or
sororities) who provide special services for members and members' guests only. The services and/or
amenities provided by a club may vary depending upon the extent of each club's facilities and member-
ship. The amenities provided may vary considerably from one club to another and may include but are not
limited to: dining rooms, bars, lounges, reading/card rooms, bowling lanes or swimming pools. The club's
focus and purpose may be based on a charter. Each club is responsible for electing officers to oversee
and enforce the club charter. The charter may include but is not limited to rules and regulations for
admitting members, maintaining membership and collecting dues. Periodic meetings are held at the club
location to discuss upcoming events, fund raisers and/or club business.
UNDERWRITING GUIDE
Club, Business Or Social
Club, N.O.C.
Fraternal Organization (e.g., VFW Post, The Elks)
Fraternity/Sorority House
Sorority/Fraternity House
897 FAST-FOOD RESTAURANT – All employees except office
Applicable to a retail business principally engaged in preparing food(s) and selling the prepared food(s)
and generally nonalcoholic beverages to the public for immediate consumption, either on the business'
premises or on a take-out basis. Fast-food restaurants have a limited menu and no wait service except on
an occasional or accommodation basis. Customer orders are typically placed at a counter (the menu being
openly displayed above and/or behind the counter), via a drive-through service, by telephone or by
Internet and are rapidly filled. Fast-food restaurants generally sell nonalcoholic beverages, but certain fast-
food restaurants may also have incidental alcoholic beverage sales. Where there are “eat-in” facilities,
counter staff wipe down tables and may also clear tables after a customers’ food has been consumed.
Included within (but not necessarily limited to) this definition are retail businesses principally engaged in
the preparation and sale of: hamburgers, tacos, pizza or chicken.
Also contemplated are retail businesses principally engaged as either buffet or cafeteria-style restaurants.
Buffet or cafeteria-style restaurants offer a buffet-type meal. Customers may serve themselves or staff
may serve food to customers in the buffet line. Staff may clear tables after customers have completed their
meal. There is no wait service.
UNDERWRITING GUIDE
Buffet Or Cafeteria-Style Restaurant
Cafeteria Or Buffet-Style Restaurant
Coffee Shop
Fast-Food Restaurant
Luncheonette
Pizza Shop - Retail
Sandwich Or Other Food Preparation By Vending
Machine Operators
Sandwich Shop
898 CATERER –
All employees except office
There are four types of catering businesses that provide food service: social, industrial or institutional,
concession or mobile.
Social caterers are hired for a single event such as a wedding, party or business affair. The social caterer
provides the client with a menu of food items, types of beverages, colors of linens, other available
amenities and, if applicable, a listing of the types of entertainment. The client is then responsible for
choosing food, beverages, color schemes and/or entertainment. Once all of the services to be provided
have been determined, the social caterer may produce a contract based on the predetermined services.
Alcoholic beverages may be provided at the event, but the sale of alcoholic beverages is not the principal
source of revenue. This type of catering may be performed either on the caterer's premises or at the
customer's premises.
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Institutional or industrial caterers operate under contract to provide in-house food service for businesses,
hospitals, nursing homes, schools or similar customers. These catering operations generally plan menus
and perform the preparation and sale of food in a cafeteria-style environment.
Concession caterers are usually located at but are not limited to airports, sports stadiums, amusement
parks, theaters or museums. The concession caterer operates under contract with the client facility to
provide prepared food and beverages to the client's patrons. The concession caterer may also use
"walking vendors" throughout the venue.
Mobile caterers provide food and beverages from a truck with cooking equipment, parked on the sidewalk
at locations such as a construction site, factory or university with large commuting student body or travel a
predetermined daily route.
OPERATIONS ALSO INCLUDED:
Also included within the scope of this class are caterers providing food service to unrelated airlines or
railroads.
"Meals on Wheels" operations (organizations who provide a service to deliver hot meals to those who
cannot prepare the food themselves) are further assigned to Code 898.
UNDERWRITING GUIDE
Cafeteria - Operated By Independent Or Specialist
Contractor
Caterer - All Types
Food And/Or Beverage Concession - By Specialist
Contractor
Industrial Caterer
Institutional Caterer
Meals On Wheels
Mobile Catering
Social Caterer
Soup Kitchen
899 BAR, Tavern, Cocktail Lounge, NIGHTCLUB or Discotheque – All employees except office
A bar, tavern, cocktail lounge, nightclub or discotheque is a retail establishment principally engaged in the
sale of alcoholic beverages by the drink that is open to the general public. These establishments may
offer some type of entertainment such as a dance floor, disc jockey, live music or one or more televisions
showing sporting events. Such businesses may or may not also prepare food and sell the prepared food
to customers for immediate consumption. Where food is not prepared, the establishment may sell
packaged snacks. In either scenario, food preparation and service is not a majority of the employer's
operations.
UNDERWRITING GUIDE
Bar
Cocktail Lounge
Discotheque
Nightclub
Tavern
903 LABOR UNION – all employees including office
Applicable to all employees (e.g., business agents, organizers, clerical, janitorial or instructors in an
apprenticeship program) of a labor union. Includes but is not necessarily limited to union locals, union
district councils, statewide or national labor union organizations.
UNDERWRITING GUIDE
Labor Union
904 INVESTIGATIVE AGENCY - All Types – All employees except office
An investigative agency is principally engaged in gathering information for clients (e.g., insurance
companies or other businesses, attorneys or private persons) for one of a number of reasons (e.g., fraud or
another crime, matrimonial or child custody disputes). To accomplish this overall goal an investigator’s
duties may include but are not necessarily limited to the tasks discussed below. The investigator may
review public records (e.g., at a court house), interview the “subject’s” neighbors, coworkers or
acquaintances and/or conduct surveillance of the investigation’s “subject.” When surveillance is
conducted, the investigator may take still photographs or video the “subject’s” movements (e.g., to
document insurance fraud). The investigator will prepare a written report of the findings and concurrently
submit the photo-graphs or videotape as warranted.
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OPERATIONS NOT INCLUDED:
1. Assign Code 660 to a separate crew of employees of an investigative agency that installs or repairs
alarms.
2. Assign Code 954 to a separate security guard staff of an investigative agency.
UNDERWRITING GUIDE
Detective Agency
Investigative Agency - All Types
905 ARCHITECTURAL CONSULTING FIRM – all employees including office.
A business that employs one or more state licensed architect(s) and is principally engaged in the
professional practice of architecture (i.e., designing buildings and/or their interiors and/or landscaping).
OPERATIONS ALSO INCLUDED:
1. Interior design firms. Such businesses engage in the practice of planning and supervising the design
and execution of building interiors and their furnishings.
OPERATIONS NOT INCLUDED:
1. Architects or interior designers employed by concerns whose field-of-business is actual construction,
manufacturing, mining or installation operations shall be assigned in accordance with the class or
classes appropriate to the business of the employer, unless the operations subject to Code 905 fulfill
the multiple enterprise conditions described in Section 1, Rule IV, C. 3. a.
UNDERWRITING GUIDE
Architectural Firm, Supervising Or Consulting
Landscape Architectral Firm – No Construction Work
Interior Design Firm, Supervising Or Consulting
907 FRUIT OR VEGETABLE DEALER – Wholesale
Applies to dealers engaged principally in the wholesale distribution of fresh fruits or vegetables. The dealer
may specialize in a single fruit or vegetable or handle two or more different fruits or vegetables. Such
dealers may also wash the fresh fruits or vegetables and perform incidental repackaging of the
merchandise into retail size bunches, boxes, bags or similar containers.
Also applies to fruit or vegetable packers who may contract with unrelated farming businesses to grow one
or more fruits or vegetables or who may purchase unrelated farming businesses’ fruit or vegetable crops
on a bulk basis. The fruit or vegetable packer may also harvest part of the crops grown under contract.
The fruit or vegetable packer will receive the crops that the packer’s staff will first wash and then sort,
grade and/or chill prior to shipment to customers.
In addition these dealers may also sell groceries, dairy products and/or frozen foods.
OPERATIONS NOT INCLUDED:
1. Assign the applicable agricultural class to a business principally engaged in raising of one or more
different fruits or vegetables whose operations may include the washing and/or packing thereof prior
to shipment to customers.
2. Assign Code 113 to a business principally engaged in canning fruit or vegetables, picking cucumbers,
tomatoes, peppers or other vegetables or preserving fruit or vegetables by another food preservation
technique.
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UNDERWRITING GUIDE
Banana Dealer - Wholesale
Fruit Dealer - Wholesale
Fruit Packing – Not Cannery
Garlic Dealer - Wholesale
Mushroom Dealer - Wholesale
Potato Dealer - Wholesale
Produce Dealer - Wholesale
Tomato Dealer (Fresh) - Wholesale
Vegetable Dealer - Wholesale
Vegetable Packing - Not Cannery
910 MEAT DEALER – Wholesale
Applicable to businesses principally engaged in the wholesale sale/distribution of fresh and processed
meats and whose operations include the cutting of fresh meats into portion-controlled fresh meat products,
such as steaks, roasts, or chops. Deboning will also be performed if the fresh meat is received in
carcasses or partial carcasses. Such business may also distribute poultry and/or fish merchandise in
addition to the meat merchandise and the operations may include the filleting of the fish and the cutting of
poultry carcasses into parts. The business may further distribute grocery merchandise and/or fresh fruit
and vegetables.
OPERATIONS ALSO INCLUDED
:
Businesses principally engaged in making natural sausage casings, but who perform no killing of animals.
OPERATIONS NOT INCLUDED:
1. Assign Code 119 to businesses principally engaged in taking beef and/or veal and cutting or
grinding this fresh meat into hamburger, hamburger patties and/or veal patties and/or sandwich
steaks .
2. Assign Code 111 when a wholesale meat dealer also slaughters animals and dresses their
carcasses .
3. Assign Code 924 to wholesale meat dealers who do no cutting (or deboning) of fresh meats .
UNDERWRITING GUIDE
Meat Dealer - Wholesale - Including Meat Processing
Sausage Casings Dealer - Natural - Including Cleaning
911 GROCERY – Wholesale
Applies to dealers engaged principally in the wholesale distribution of groceries or frozen foods which are
received and sold in cartons, cases or boxes. Such dealers may also sell at wholesale dairy products, soft
drinks, household cleaning supplies, paper products, fresh fruits or vegetables.
Code 911 also includes but is not necessarily limited to wholesale dealers engaged principally in the
distribution of cider, coffee, dairy products, flour, fruit juices, herbs, spices or tea.
OPERATIONS NOT INCLUDED:
1. Assign Code 821 to a wholesale dealer principally engaged in selling beer in bottles, cans, kegs or
barrels and/or soft drinks in bottles or cans.
2. Assign Code 907 to a wholesale dealer principally engaged in selling fresh fruits or vegetables to a
fruit or vegetable packer unrelated to a cannery.
3. Assign Code 924 to a wholesale dealer principally engaged in candling or distributing eggs.
4. See the “Bakery Products Distribution” entry in the General Auditing & Classification Information for
the classification applicable to a business so principally engaged.
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UNDERWRITING GUIDE
Butter And/Or Butter Substitutes Dealer -
Wholesale
Cheese Dealer - Wholesale
Chinese Food Dealer - Packaged Or Frozen -
Wholesale
Cider Dealer - Wholesale
Coffee Dealer (No Grinding Or Roasting) -
Wholesale
Dairy Products Dealer – Wholesale
Delicatessen Meat Distributor – No Delicatessen Or
Lunch Meat Manufacturing - Wholesale
Flour Dealer - Wholesale
Frozen Food Dealer - Wholesale
Fruit Juice Dealer - Wholesale
Grocery - Wholesale
Health Food Dealer - Wholesale
Herb Dealer - Wholesale
Ice Cream Dealer – Wholesale
Lunch Meat Distributor – No Lunch Or Delicatessen
Meat Manufacturing - Wholesale
Milk Or Milk Products Dealer - Wholesale
Spice Dealer - Wholesale
Tea Dealer - No Blending Or Mixing - Wholesale
Tomato Products Dealer - Wholesale
914 DEPARTMENT STORE – all employees including office
For businesses having 20 or more full-time employees or their equivalent and the merchandise handled
must include wearing apparel, linens, house furnishings (other than furniture) and two or more of the
following: cosmetics, furniture, giftware, hardware, jewelry, luggage, stationery/greeting cards, sporting
goods and toys.
The total annual sales of wearing apparel, linens, and house furnishings must exceed 50 percent of the
total annual sales.
The criteria cited above will be applied to each location of a business.
OPERATIONS ALSO INCLUDED:
Personnel performing the installation of house furnishings at customers’ locations.
UNDERWRITING GUIDE
Department Store
915 MEAT, FISH and/or POULTRY STORE – Retail, all employees except office
Applicable to businesses principally engaged in the retail sale of fresh and cured meats, fish and/or poultry.
Such businesses may also sell general grocery merchandise including but not necessarily limited to:
bakery and/or dairy products or canned goods. Code 915 also includes the slaughtering of animals and
the dressing of carcasses into fresh meat cuts, as well as the making of sausage, scrapple, frankfurters,
ham or bacon provided more than 50 percent of the total sales of the fresh meat and/or cured meat
products produced are sold over the counter to the general public for personal or household consumption
either on the premises or through satellite outlets.
Such business may perform custom killing. This involves the slaughter of an animal (a steer, pig or sheep)
for a private individual (frequently a farmer) and the cutting or processing of the resulting meat per
customer specification. All of the fresh or processed meat is the customer’s property and may be held for
the customer by the business in a frozen food locker or returned immediately to the customer. This may
also include the dressing of deer carcasses during hunting season for individual hunters.
This classification shall include incident sales to restaurants, institutional buyers or retail stores. When
more than 50 percent of the sales are to non-retail customers, such businesses shall not be subject to
Code 915 and shall be classified as indicated below.
OPERATIONS NOT INCLUDED:
1. Assign Code 111 when the business' operations include the killing of animals and more than 50% of the
sales are to wholesale customers.
2. Assign Code 106 when the business' operations do not involve the killing of animals but do include the
curing and preserving of meat into processed meat products and more than 50% of the sales are to
wholesale customers .
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3. Assign Code 910 when the business' operations simply involve cutting, or grinding fresh meats received
in boxes, (deboning will also be performed if the fresh meat is received in carcasses or partial
carcasses), and more than 50% of the sales are to wholesale customers .
4. Assign Code 917 when the business’ operations involve the retail sale of fresh or cured meat, fish or
poultry as well as other items (e.g., groceries or vegetables), and the business’ records show that less
than 50 percent of the business’ sales are from fresh or cured meats, fish or poultry.
UNDERWRITING GUIDE
Butcher Shop - Retail
Fish, Meat Or Poultry Store - Retail
Meat, Fish Or Poultry Store - Retail
Poultry, Fish Or Meat Store - Retail
Seafood Market - Retail
916 CLOTHING OR DRY GOODS STORE – Wholesale or Retail
OPERATIONS
NOT INCLUDED:
1. Assign Code 928 to businesses principally engaged as either a Clothing Store (Used) – Retail or a
Thrift Store (Used Clothing, Furniture, Household Items) – Retail
UNDERWRITING GUIDE
Bridal Shop
Children's & Infants' Clothing Store
Clothing Store - Retail Or Wholesale
Custom Dressmaking
Custom Tailoring
Dry Goods Store - Retail Or Wholesale
Fabric Shop
Formal Wear Rental Or Sales
Furrier Repairing Or Remodeling Fur Garments
Hat Store - Cloth, Felt, Fur Or Straw
Linens Shop
Maternity Apparel Shop
Men's Clothing & Furnishings Store
Millinery Store
Shirt Making- Custom
Shoe Store - Wholesale Or Retail
Tailor Shop - No Dry Cleaning
Textile Piece Goods Dealer
Towel Or Toilet Supply Dealer -
Not Connected
With Laundry
Women's Clothing & Accessories Store
Yarn Shop
917 GROCERY STORE – Retail
Applicable to businesses principally engaged as supermarkets or convenience retail grocers as defined
below.
A supermarket is principally engaged in the retail sale of groceries, fresh fruits, vegetables, dairy products,
bakery products, frozen foods and in addition thereto will have a meat department that sells fresh or cured
meat, fish and/or poultry. A typical supermarket will also sell other merchandise including but not
necessarily limited to: soft drinks, soap and other household cleaning items, paper products and/or
cigarettes. A supermarket that is a "super center" may also sell non-grocery merchandise including but not
necessarily limited to: cosmetics, toiletries, stationery products, books, greeting cards, women’s hosiery,
non-prescription drugs or kitchen supplies (e.g., pots, pans or pot holders).
A convenience grocer is principally engaged in the retail sale of groceries, fresh fruits, vegetables, dairy
products, bakery products, frozen foods, coffee, tea, spices or delicatessen foods such as cold cuts,
salads, pickles, smoked fish or other "appetizers." A convenience grocer or a delicatessen store may also
sell coffee by the cup, make sandwiches or sell sandwiches prepared by an unrelated business, prepare
salads and/or cook meat such as roast beef, ham, barbecue chicken or spare ribs. A convenience grocer
may also sell other merchandise including but not necessarily limited to: soft drinks, household cleaning
items, paper products, cigarettes or non-prescription drugs.
OPERATIONS ALSO INCLUDED:
1. Pharmacy operations conducted by the supermarket at the same or a contiguous location.
2. Bakery operations conducted by the supermarket.
OPERATIONS NOT INCLUDED:
1. Assign Code 915 to businesses principally engaged in the retail sale of fresh or cured meats, poultry
or fish.
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2. The business of a concessionaire or independent contractor operating on the premises of a super-
market will be classified on the merits of their operations.
UNDERWRITING GUIDE
Beverage Distributing, Including Beer - Retail
Beverage Outlets - Retail
Brewer's Outlet - Retail
Cheese Shop - Retail
Convenience Grocery
Delicatessen Store
Fruit Gift Basket Store - Retail
Grocery Store - Retail
Grocery, Tea, Coffee Dealer - Retail
Health Food Store - Retail
Produce Store - Retail
Spice Store - Retail
Supermarket
918 BAKERY SHOP – Retail, including on-site preparation, all employees except office
Applicable to businesses principally engaged in producing bakery products or businesses who buy finished
bakery products from unrelated producers and the principal sales are over-the-counter for personal or
household consumption, either on premises or through satellite outlets.
UNDERWRITING GUIDE
Bagel Shop, Production And/Or Selling On
Premises - Retail
Bakery Shop, Baking And/Or Selling On Premises
- Retail
Cookie Shop, Baking And/Or Selling On Premises
- Retail
Donut Shop, Baking And/Or Selling On Premises -
Retail
Pretzel Shop – Heating, Baking And/Or Selling On
The Premises
Retail Bakery - No Baking On Premises
Retail Bakery - Selling Purchased Bakery Products
919 FLORIST STORE – Retail or Wholesale
Applies to a business principally engaged in the retail and/or wholesale selling of fresh cut flowers, potted
plants, fresh cut floral arrangements or florist store supplies. Also includes service away from the store
premises, such as floral decoration of homes, churches or other buildings for weddings, banquets or
parties.
Also includes plantscaping, which is the maintenance of living (typically potted) plants inside a customer's
premises. The living, potted plants may be used to decorate the interiors of malls, offices or other
businesses, as well as residences. Plantscaping duties include watering, fertilizing, trimming and/or
spraying of the interior living, potted plants.
OPERATIONS NOT INCLUDED:
1. Assign Code 0011 to a business principally engaged in raising flowers in fields or under glass to be
marketed on a commercial basis as cut flowers or living plants. Stores operated by such a business
at the same or contiguous location may be separately classified to Code 919 provided the employer
fulfills the multiple enterprise criteria discussed in Rule IV, C. 3. A. 2. of this Manual. The store must
be operated in a physically separate work area with no interchange of labor between the store and
the flower raising.
2. Assign Code 012 to a business principally engaged as a landscape contractor or performing lawn
maintenance or similar services.
3. Assign Code 0013 to a business principally engaged in the raising of trees (including Christmas
trees), shrubs, bushes, hedges and other outdoor living/growing plants.
4. Assign Code 917 to a business principally engaged in making and delivering cut fruit or vegetable
arrangements.
5. A garden supply business principally engaged in the sale of fertilizer, sod, grass seed, flower pots,
birdbaths and statuary with incidental potted plants, trees, shrubs, bulbs or bedding plants shall be
assigned to the applicable N.O.C. store classification, depending on whether the sales are principally
to retail customers (Code 928) or to wholesale customers (Code 924). For further information,
please see “Wholesale/Retail Mail Order House Or Internet Sales – Definitions” in the General
Auditing & Classification Information section of this Manual.
6. Assign Code 924 to a business principally engaged in the arranging, assembling and/or the
wholesale selling of artificial or dried flowers.
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UNDERWRITING GUIDE
Florist Store - Fresh Cut Flowers - Retail Or
Wholesale
Florist Store Supplies Dealer - Wholesale
Flower Dealer Or Store - Fresh Cut Flowers (No
Flower Or Plant Raising) - Retail And/Or
Wholesale
Plantscaper - Interior
Store, Florist - Fresh Cut Flowers - Retail Or
Wholesale
920 JEWELRY STORE – Wholesale or Retail
UNDERWRITING GUIDE
Coin And/Or Postage Stamp Dealer - Retail Or
Wholesale
Hearing Aid - Sale And Service
Jeweler, Findings And Materials Dealer
Jewelry Store - Wholesale Or Retail
Optical Store, Including Lens Grinding And
Optometrists
Postage Stamp And/Or Coin Dealer - Retail Or
Wholesale
Stamp (Postage) And/Or Coin Dealer - Retail Or
Wholesale
921 FURNITURE STORE
– Wholesale
Applies to wholesale dealers principally engaged in selling or renting furniture including furniture for the
home or office to retailers, businesses, wholesalers or other commercial entities. Also included are dealers
principally engaged in the sale of furniture via catalogue, Internet and/or mail order. The word "furniture"
as used in this classification includes but is not necessarily limited to: sofas, chairs, tables, beds, bedding,
chests, breakfronts, bookcases, pianos, organs, all types of floor coverings, major household appliances
and office furniture. In addition, a wholesale dealer may sell or rent other merchandise, such as lighting
fixtures, lamps, stereo equipment, televisions, video and/or audio equipment, small household appliances,
mirrors, pictures and kitchen cabinets.
Further included is the delivery and setting in place of merchandise and minor repairing of furniture on the
insured's premises or at the customer's location and installation, service or repair operations, including but
not necessarily limited to: the installation of all types of floor coverings, window coverings or the service or
repair of major household appliances or televisions or other electronic entertainment or communications
devices and the installation of office furniture.
OPERATIONS NOT INCLUDED:
Assign Code 922 to the retail sale of furniture and related products
UNDERWRITING GUIDE
Carpet Dealer - Wholesale
Floor Coverings Dealer - Wholesale
Furniture Store - Wholesale
Major Household Appliance Dealer - Wholesale
Mattress Dealer
Office Furniture Dealer
Piano Or Organ Store - Wholesale
Store - Furniture - Wholesale
922 FURNITURE STORE – Retail - All Employees Except Office
Applies to a retail store principally engaged in selling or renting furniture including antique furniture for
homes, lawns or gardens, to the general public and/or in a retail manner. The word "furniture" as used in
this classification includes but is not necessarily limited to: living room, dining room, bedroom or kitchen
sets and individual pieces such as sofas, chairs, tables, beds, bedding, chests, breakfronts, bookcases,
pianos, organs, all types of floor coverings and major household appliances such as refrigerators, stoves
and washing machines. In addition, a furniture store may sell or rent other merchandise such as lighting
fixtures, lamps, stereo equipment, televisions, video and/or audio equipment, small household appliances,
mirrors, pictures and kitchen cabinets.
Further included are delivery and setting merchandise in place, hanging pictures or mirrors and/or
polishing and repairing of furniture on the store's premises or at the customer's location. Also included are
the incident installation, service or repair operations including but not necessarily limited to: the installation
of all types of floor coverings and window coverings or the service or repair of major household appliances
or televisions or other electronic entertainment or communications devices.
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All salespersons, including but not limited to floor salespersons, interior designers and decorators, are
contemplated by the scope of Code 922 and are not separately classified.
OPERATIONS ALSO INCLUDED:
1. Businesses principally engaged in party supply rental – Retail or Wholesale.
2. Businesses principally engaged in pool table sales – Retail.
UNDERWRITING GUIDE
Antique Furniture Dealer - Retail
Bedding Store - Retail
Carpet Store - Retail
Electrical Household Appliances, Major - Retail
Floor Coverings Dealer - Retail
Furniture Installation, Portable, By Dealer
Furniture Rental - Chairs, Coat Racks, Dishes, Etc.
- Retail
Furniture Store - Retail
Home Freezer Dealer - Retail
Household Appliances Dealer, Major – Retail
Household Furniture Dealer - Retail
Household Laundry Equipment Dealer - Retail
Household Refrigerator Dealer – Retail
Inflatable Amusement - Rental
Mattress Store - Retail
Musical Instruments Rental - Pianos And Organs -
Retail
Party Supplies Rentals - Retail or Wholesale
Piano Or Organ Store - Retail
Pool Table Dealer - Retail
Refrigerator, Stove Or Washing Machine Store -
Retail
Store, Furniture - Retail
Taxidermist
Video Game Arcade - Mobile
923 PACKAGING – CONTRACT – NON-CRATING
Applicable to businesses principally engaged in packaging or repackaging merchandise owned by
unrelated customers as a contract service. Such includes but is not necessarily limited to: cosmetics,
toiletries, pharmaceuticals, soaps, cleaning agents or hardware.
OPERATIONS NOT INCLUDED:
1. Assign Codes 305 to a specialist crating contractor or to payroll developed by separate staff in a
physically separate department of a packaging contractor crating any type of merchandise for
shipment.
2, Assign Code 813 to payroll developed by a contractor engaged in either crating or packaging of any
type at customer locations.
3. Assign Code 4777 to payroll developed by a contractor packaging or repackaging explosives.
UNDERWRITING GUIDE
Aerosol Can Filling, By Contractor
Contract Packaging - Non-Crating
Packaging, Contract - Non-Crating
924 WHOLESALE STORE, N.O.C
.
Applies to dealers principally engaged in the wholesale distribution of merchandise not specifically
assigned to another wholesale store classification. Please see the Underwriting Guide entries below for a
representative listing of the types of wholesale dealers contemplated by this classification. Please see the
Wholesale/Retail Mail Order House Or Internet Sales Definitions entry in the General Auditing &
Classification Information section for the definition of wholesale sales.
OPERATIONS ALSO INCLUDED:
1. Publishers of any type of publication performing the pre-press work, outsourcing the actual printing of
the publication and then receiving and distributing the publication.
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UNDERWRITING GUIDE
Alcoholic Beverage Blending Or Bottling, Non-
Carbonated
Balloon Dealer - Wholesale
Bar Or Restaurant Supply Dealer (Other Than
Beverages, Groceries Or Meat)
Barber Or Beauty Parlor Supply House - Wholesale
Barrel Dealer - No Mfg.
Book Dealer - Wholesale
Boot And Shoe, Cut Stock And Findings Dealer
Bottle Dealer, New
Bottled Spring Water Distribution - By Dealer
Candy Dealer (Including Repackaging) - Wholesale
Cigarette Dealer - Wholesale
Cloth Clippings Dealer, New
Clothing Dealer, Used - Wholesale
Computer Dealer - Wholesale
Cotton Merchant
Dental Equipment Or Supply Dealer
Drugstore - Wholesale
Egg Dealer - Grading, Candling, Packing -
Wholesale
Feed Dealer - Wholesale
Fertilizer (Except Humus Or Manure) Dealer
Firearms Sale - Wholesale
Fish Dealer - Wholesale - No Processing
Whatsoever
Flower Assembling - Artificial Or Dried
Flower Dealer - Artificial Or Dried - Wholesale
Garden Supplies Dealer
Grain Dealer
Hay Dealer
Hide Dealer - Including Salting - Curing
Liquor/Wine Dealer
Meat Dealer - Wholesale - No Processing
Whatsoever
News Agent Or Magazine Distributor - Wholesale
Nuts (Edible) Dealer
Office Machine Dealer - Wholesale
Office Supply Dealer - Wholesale
Orthopedic, Prosthetic And Surgical Appliances
And Supply Dealer - Wholesale
Paper Or Paper Products Dealer
Pharmaceutical Or Surgical Goods Dealer, N.O.C.
Photographic Equipment And Supplies Dealer -
Wholesale
Potato Chip Dealer
Poultry Dealer - Wholesale - No Processing
Whatsoever
Publisher - Outsources Printing, Performs Product
Distribution
Restaurant Or Bar Supply Dealer (Other Than
Beverages, Groceries Or Meat)
Seed Merchant
Snack Food Dealer - Wholesale
Solvents Dealer
Sporting Goods Dealer - Wholesale
Spring Water Bottling And/Or Distribution
Stationery Dealer - Wholesale
Store, Wholesale, N.O.C.
Tavern Supply Dealer (Other Than Beverages,
Groceries Or Meat)
Telephone Dealer - Wholesale
Tobacco Auction Sales Warehouses
Tobacco Product Dealer - Wholesale
Used Clothing Dealer - Wholesale
Vending Machine Dealer - Wholesale
Wallpaper Dealer - Wholesale
Water Bottling And/Or Bottled Water Distribution -
By A Dealer
Wholesale Store, N.O.C.
Wine/Liquor Dealer
Wool Merchant
925 HARDWARE STORE – Retail
Applies to retail stores principally engaged in selling hardware. The term hardware as used in this
classification includes but is not necessarily limited to: nails, screws, bolts, washers, gaskets, brackets,
locks, hinges, electrical outlet boxes, switches, fuses, plugs, sockets, hand or portable electric tools,
plumbing fixtures, paint, small household electrical appliances, radios, stereo equipment, televisions, video
and/or audio equipment, kitchenware, garden tools and equipment such as lawn mowers and snow
blowers. Such business may also sell a variety of non-hardware items such as wallpaper and allied
supplies, china, glassware, sporting goods or automobile accessories or parts, make keys, sharpen saws,
repair storm windows and/or screens and/or rent floor scraping or polishing machines, rug and upholstery
cleaning machines and similar equipment.
OPERATIONS ALSO INCLUDED:
1. Bicycle Stores – including rental and incidental repair work.
2. Locksmiths – including installation, repair or replacement of locks in existing buildings.
3. Lawn mower sales and service (including riding-type).
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OPERATIONS NOT INCLUDED:
1. Except as provided for above, separately staffed service or repair operations shall be separately
classified including but not necessarily limited to the examples below:
a. Assign Code 662 to the service or repair of major household appliances.
b. Assign Code 966 to the service or repair of televisions, video and/or audio equipment.
2. Assign Code 855 to a business principally engaged in the retail sale of lumber and/or building
materials.
3. Assign Code 926 to a business principally engaged in the wholesale sale/distribution of hardware.
UNDERWRITING GUIDE
Audio/Video Equipment Store - Retail
Bath And/Or Kitchen Fixture Store
Bicycle - Sale Or Rental, Including Repair
Bicycle Assembly At Retail Store Locations - By
Specialist Contractor
Cabinet Store - Retail
Ceramic Tile Store - Retail
Electrical Appliance Store, Small - Retail
Electrical Supply Store - Retail
Electronic Components And Accessories Store -
Retail
Exercise Equipment - Service Or Repair - In Shop
Or At Customers' Locations – By Specialist
Contractor
Fitness Equipment - Service Or Repair - In Shop Or
At Customers' Locations - By Specialist
Contractor
Garden Equipment Store
Hardware Store - Retail
Hot Tub Or Spa Dealer - Retail
Household Appliance Store, Small - Retail
Household Vacuum Cleaner Store, Small - Retail
Lawn Mower Sale Or Service (Including Riding
Type)
Lighting Fixture And Supplies Store
Locksmith - Including Shop - A Specialist
Contractor
Paint Store - Retail
Plumbers' Supplies Store - Retail
Radio Or Television Parts And Accessories Store -
Retail
Radio, Television Or Audio Equipment Store -
Retail
Sewing Machine Store - Retail
Stereophonic Or High Fidelity Equipment Store -
Retail
Swimming Pool Supply Store
Television, Video And/Or Audio Equipment Store -
Retail
Tile Store – Ceramic – Retail
Vacuum Cleaner Store (Household) - Retail
Video/Audio Equipment Store - Retail
926 HARDWARE STORE – Wholesale
Applies to dealers principally engaged in the wholesale selling of hardware. The term hardware as used in
this classification includes but is not necessarily limited to: nails, screws, bolts, washers, gaskets, brackets,
locks, hinges, hand or portable electric tools, machine tools, small household electrical appliances, stereo
equipment, radios, televisions, video and/or audio equipment, kitchenware, mill supplies or garden tools or
garden equipment such as lawn mowers or snow blowers. A wholesale hardware dealer may also sell
plumbing or electrical supplies.
OPERATIONS NOT INCLUDED:
1. Assign Code 855 to a retail and/or wholesale business principally engaged in the retail and/or
wholesale sale of building materials (e. g., roofing including shingles, siding, wallboard, bricks and/or
lumber).
2. Assign Code 857 to a business principally engaged in the wholesale sale of cable or wire rope.
3. Assign Code 885 to a business principally engaged in the wholesale sale of plumbing supplies or
pipes.
4. Assign Code 886 to a business principally engaged in the wholesale sale of electrical supplies (e. g.,
electric wire, fuses, and/or circuit breakers).
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UNDERWRITING GUIDE
Aircraft Parts And/Or Accessories Dealer
Agricultural Implement Dealer - Other Than Farm
Machinery
Appliance Parts Dealer
Audio/Video Equipment Dealer - Wholesale
Cabinet Dealer - Wholesale
Ceramic Tile Dealer - Wholesale
Cutlery Dealer
Electrical Appliance Dealer - Small Appliances -
Wholesale
Electrical Machinery Or Equipment Dealer -
Wholesale
Fire Extinguisher - Sales And/Or Service -
Wholesale
Glass Dealer - No Mfg., Glass Bending, Beveling,
Grinding, Silvering Or Installation
Hardware Store - Wholesale
Hot Tub Or Spa Dealer - Wholesale
Household Appliances Dealer, Small - Wholesale
Household Vacuum Cleaner Dealer - Wholesale
Janitorial Supply Dealer - Wholesale
Oil And/Or Gas Well Equipment Dealer Or Rental
Paint Dealer - Wholesale
Radio, Television, Stereophonic Or High Fidelity
Equipment, Parts Or Accessories Dealer -
Wholesale
Sewing Machine Dealer - Wholesale
Ship Chandler
Stereophonic Or High Fidelity Equipment Dealer -
Wholesale
Television, Radio, Stereophonic Or High Fidelity
Equipment Dealer - Wholesale
Tile Dealer – Ceramic – Wholesale
Vacuum Cleaner Dealer - Wholesale
Video/Audio Equipment Dealer - Wholesale
Welding Equipment Or Supply Dealer
927 PHARMACY – Retail – all employees including office
UNDERWRITING GUIDE
Mail Order Pharmacy
Pharmacy - Retail Or Internet Or Mail Order
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928 RETAIL STORE, N.O.C.
UNDERWRITING GUIDE
Antique Store, Other Than Furniture - Retail
Army/Navy Store - Retail
Art Gallery
Arts And Crafts Store - Retail
Barber Or Beauty Parlor Supply House - That
Operates In A Retail Manner
Bookstore
Camera Or Photographic Supply Store - Retail
Candy Store
Clothing Store (Used) - Retail
Computer Store - Retail
Cosmetics Store
Dog Groomer - No Kennel Facilities
Dry Cleaning - Self-Service Only
Film Exchange
Fireworks Store - Retail
Five And Ten Cent Store
Garden Center - Retail
Garden Supplies Store - Retail
Golf Course - Pro Shop - Operated By Specialist
Contractor
Goodwill Stores
Greeting Card Shop
Gun Shop - Retail
Handbag (Women's) Store
Hobby Shop - Retail
Ice Cream, Store Or Street Vending - Retail
Laundry - Coin-Operated - Self-Service
Laundry Collector Without Laundry (Excluding
Contract Hauler)
Luggage Store – Retail
Mailing And Shipping Store – By Independent
Contractor
Medical Supply Store - Retail
Motion Pictures, Development Of Films, No Other
Operations
Musical Instrument Rental - Except Pianos And
Organs
News Agent Or Magazine Distributor - Retail
Office Machine Store - Retail
Office Supply Store - Retail
Orthopedic, Prosthetic, And Surgical Appliances
And Supply Store - Retail
Pawn Shop
Personal Computer Store - Retail
Pet Grooming - By Specialist Contractor
Pet Shop - Retail
Phonograph Record Dealer - Retail
Photographer
Photographic Equipment And Supplies Store -
Retail
Photographic Studio, Not Producing Motion
Pictures, And Outside Work
Pro Shop - Golf Course - Operated By Specialist
Contractor
Receiving Station - Dry Cleaner - No Dry Cleaning
At Same Or Contiguous Location
Receiving Station - Laundry - No Laundering At
Same Or Contiguous Location
Retail Store, N.O.C.
Sporting Goods Store - Retail
Stationery Store - Retail
Store, Retail, N.O.C.
Telephone Store - Retail
Thrift Store (Used Clothing, Furniture, Household
Items) - Retail
Tobacco Products Store - Retail
Trophy Store (Including Assembly And Nameplate
Inscribing)
Used Clothing Store - Retail
Video Tape Or DVD Store - Rental Or Sale
Vitamin Store - Retail
Wallpaper Store - Retail
Water Ice Store
Wine Store - Retail - Operated By A Winery
Women's Handbag Store
932 COPYING OR DUPLICATING SERVICE – All employees including office
Applicable to printing businesses known as “quick printers” principally engaged in providing customer copy
reproduction by means of small offset presses, also known as duplicators, on paper sheet sizes 17 x 22
inches or less or electrostatic (photo) copiers on paper sheets of any size. Such businesses also typically
provide postpress bindery service that finishes the printed product.
Finishing may include but is not necessarily limited to: collating, cutting to size including die cutting, scoring
and perforating, rounding corners, tab cutting, folding, drilling or punching holes, stapling, sewing, wire
stitching, gluing – perfect binding, laminating, foil stamping or embossing.
OPERATIONS NOT INCLUDED:
1. A printing business principally engaged in the reproduction of customer copy by other means shall
be assigned to the appropriate printing class as provided for in this Manual.
2. Code 932 and another printing class shall not be assigned to any printing business unless that
business fulfills the multiple enterprise criteria specified in Rule IV, Paragraph C. 3. a. 2.
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UNDERWRITING GUIDE
Blueprint Reproduction (Using Photocopying
Method) - By Contractor
Document Scanning – By Specialist Contractor
Duplication Services
Laser Printing By Contractor
Microfilming
Offset Duplicating
Photocopy Shop
Printing - By Laser Method - By Contractor
Quick Printer
Scanning of Documents – By Specialist Contractor
933 VENDING OR COIN-OPERATED MACHINE – Installation, Service or Repair, all employees
except office
UNDERWRITING GUIDE
Automatic Teller Machine (ATM) - Installation,
Service Or Repair
Candy And/Or Snack Trays – Sold On the Honor
System
Coffee Service Company
Coin-Operated Amusement Or Vending Machine -
Installation, Service Or Repair
Coin-Operated Telephone - Installation, Service Or
Repair By A Specialist Business Or Contractor
Jukebox Operation, Service Or Repair
Parking Meter Installation, Service Or Repair
Pinball Games - Service Or Repair By Vending
Machine Operator
Scale Installation Or Adjustment, Coin-Operated
Type, By Vending Machine Operator
Snack And/Or Candy Trays – Sold On the Honor
System
Telephone - Coin-Operated - Installation, Service
Or Repair By A Specialist Business Or
Contractor
Vending Machine Installation
Vending Or Coin-Operated Amusement Machine -
Installation, Service Or Repair
Video Games - Service Or Repair By Vending
Machine Operator
934 AUTOMOBILE PARTS AND ACCESSORY STORE – Retail and/or Wholesale
An auto parts store that also provides automobile repair services shall have payroll divided with Code 815
provided the following conditions are fulfilled: the new and/or used auto parts/accessories sales and the
automobile repair services are conducted in physically separate work areas by separate employee crews
and the majority of the new and/or used parts/ accessories sold must be sold to others and are neither
installed nor used by the insured for repair services. If both operations are conducted and these conditions
are not met, then payroll developed in both the new and/or used auto parts sales and accessories and the
auto repair services shall be assigned to Code 815.
Please refer to the “Automobile Dismantlers” entry in the General Auditing and Classification Information
for direction in classifying any business whose operations include the dismantler of automobiles or other
types of vehicles to recover useable/saleable used parts.
OPERATIONS NOT INCLUDED:
1. Assign Code 461 to the machining of brake drums and other auto parts conducted in a physically
separate work area and staffed by a separate employee crew.
UNDERWRITING GUIDE
Auto Parts Dealer - Wholesale
Automobile Accessory Store
Automobile Body Accessories Dealer
Automobile Paint Dealer
Automobile Parts Store
Motor Vehicle Parts And Accessory Dealer
Tire Dealer - Wholesale
935 LUMBER AND/OR BUILDING MATERIAL DEALER – Store Employees – For use in
conjunction with Code 855 only
Applicable to the operation of a retail store on the premises of a lumber and/or building material dealer in
which hardware, paint and other similar merchandise is sold. This classification may only be authorized
as an additional classification for an employer classified to Code 855 if the employer fulfils the multiple
enterprise criteria discussed in Rule IV, C. 3. a. 2. of this Manual. The retail store must be operated in a
physically separate work area from the lumber and/or building material dealer’s warehouse or yard with no
interchange of labor between the store and the warehouse or yard. The term “retail” shall be construed to
mean the selling of displayed merchandise in store-type premises where floor and/or counter
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salespersons assist customers or on a self-service basis to the general public for personal or household
consumption or use. This classification shall also apply when the store sales are made to wholesale
customers (e.g., commercial or professional users) but conducted primarily in a retail manner. For
purposes of assignment to this classification, the term “retail manner” shall be construed to mean that the
insured will have a floor area where merchandise is stocked in display aisles, customers may walk up and
down the display aisles, inspect the merchandise being offered for sale, place their selections into either a
shopping basket or shopping cart and make payment for their selections at a customer checkout lane.
The retail store may also contain a second counter area where customers may place orders for the lumber
and/or building materials.
OPERATIONS NOT INCLUDED:
This classification is not available for the operation of a sales counter of a lumber and/or building material
dealer where the insured’s staff takes customer orders for the lumber and/or building materials, accepts
payment, transfers the orders to the insured’s yard or warehouse staff and may also sell merchandise
from a counter display, display racks behind the counter and/or a display space in front of the counter but
where the insured does not operate a separate retail store as defined above.
UNDERWRITING GUIDE
Lumber And Building Material Dealer - Store Employees - For Use In Conjunction With Class 855 Only
936 BROADCASTING STATION
– Radio or Television, all employees including office
OPERATIONS ALSO INCLUDED:
1. The pre-production, production and post-production phases of a motion picture, television, music
video or advertisement (commercial) production company when performed by the motion picture,
television, music video or advertisement (commercial) production company’s staff. Activities
contemplated in the different production phases include but are not necessarily limited to:
directors, assistant directors, producers, performers, musicians, set builders, wardrobe designers,
sound technicians, gaffers (lighting technicians), grips (grips conduct rigging operations around the
set, move camera dollies, and ensure the set is safe), hair or makeup persons, camera operators,
cinematographers, film developers or editors.
2. Motion picture production companies making animated films including but not necessarily limited to:
voice talent, motion capture actors, camera and equipment operators, computer animators, the
director, and producers.
OPERATIONS NOT INCLUDED:
1. When the motion picture, television, music video or advertisement production company outsources
any of the activities incident to motion picture, television, music video or advertisement production
to an unrelated business (specialty contractor), that unrelated business shall be assigned to that
Manual classification contemplating the unrelated contractor’s specialized operations.
UNDERWRITING GUIDE
Advertisements – Filming Or Video Production Or
Audio Recording Of Radio Or Television
Commercials
Broadcasting Station - Radio Or Television
Industrial Film Production Company
Motion Picture Production Company
Music Video Production Company
Radio Broadcasting Station
Radio Commercial Recording
Sound Recording Studio
Television Broadcasting Station
Television Or Radio Advertisements – Filming Or
Video Production Or Audio Recording
Training Film Production Company
---
Videographer
939 CARNIVAL, Circus or Amusement Device Operator – TRAVELING
UNDERWRITING GUIDE
Amusement Device Operator - Traveling
Carnival - Traveling
Circus - Traveling
Fair - Traveling
Kiddie Rides - All Operations - Traveling
Traveling Amusement Device Operator
Traveling Carnival
Traveling Circus
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940 RESIDENTIAL CARE FACILITY for INDIVIDUALS WITH INTELLECTUAL
DISABILITIES – all employees except office and the separate staff of a certified sheltered workshop
Includes operations licensed as Intermediate Care Facilities for the Individuals with Intellectual Disabilities
(ICF/IID) regardless of client count or location. Also included are schools and daycare activities operated
by the facility.
ICF/IIDs are licensed by the state to provide on a regular basis, health related care and services to the
intellectually disabled, who do not require the degree of care or treatment which a hospital or skilled
nursing facility is designed to provide. These facilities regardless of client number provide unique and
specialized residential, medical and habilitation services to its clients.
Community Residential Facilities (CRF) and ICF/IID - 9 or more residents have similar regulations, goals
and staffing patterns. The large ICF/IID receives federal funds under Medicaid, while the CRF receives
state funds.
The larger ICF/IIDs (9 or more clients) usually provide educational, workshop/vocational and physical
therapy programs at one campus with many residents living in cottages having no more than 8 residents
each. Supervision may be provided by staff in three 8-hour shifts. Smaller ICF/IIDs (8 or fewer clients)
also assigned to this classification provide community-based programs which are designed to facilitate the
client’s movement to a less restrictive environment than the larger facilities. These community-based
ICF/IIDs employ a relatively high staff to client ratio and 24-hour supervision with at least one staff member
monitoring overnight activity. Smaller ---ICF/IIDs may serve clients from higher functioning to profoundly
intellectually disabled.
OPERATIONS NOT INCLUDED:
1. Assign Code 964 to separately-staffed certified work centers.
2. Assign Code 941 to separately-staffed group homes for eight or fewer residents operated by
Community Residential Facilities located off campus.
3. Assign Code 979 to separately-staffed personal care homes located off campus.
UNDERWRITING GUIDE
Community Residential Facility For Individuals With Intellectual Disabilities - 9 Or More Residents Per
Facility
Group Home - 9 Or More Per Facility Licensed As Community Residential Services For Individuals With
Intellectual Disabilities
Group Home - Intermediate Care Facility For Individuals With Intellectual Disabilities - Regardless Of
Client Count
Intermediate Care Facility For Individuals With Intellectual Disabilities - Regardless Of Client Count
941 SOCIAL REHABILITATION FACILITY – For adults or children – all employees including office
Applicable to non-medical residential care facilities providing a transitional non-institutional environment in
a group setting which emphasizes through guidance and counseling the social rehabilitation and the
eventual reintegration of the resident into the community or reuniting the resident with family. ---The
residents of such facilities will normally be either adults or children diagnosed with intellectual disabilities
and/or developmental disabilities, adults or children diagnosed with mental illness, adults or children with
traumatic brain injuries, children who have been neglected or abused, children with behavioral disorders or
court adjudicated children who have been removed from their homes. Clients in these facilities may
access daily community based programs appropriate to their condition.
Facilities assigned to Code 941 will typically be licensed by the Pennsylvania Department of Human
Services (DHS) under Title 55 of the Pennsylvania Code. The following types of DHS licensed residential
facilities are contemplated by Code 941 and are listed below. The listing is provided for reference
purposes and does not supersede any other Manual language.
Chapter 3800, Child Residential And Day Treatment Facilities
Chapter 5310, Community Residential Rehabilitation Services For The Mentally Ill (CRRS)
Chapter 5320, Long Term Structured Residence (LTSR)
Chapter 6400, Community Homes For Individuals With Mental Retardation
Chapter 6500, Family Living Homes
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OPERATIONS ALSO INCLUDED:
1. Additional programs, e.g., daycare, respite care and prevocational training programs, provided by
group home operators primarily for their residential clients shall be included within the scope of
Code 941.
2. Family living homes for one or two intellectually or developmentally disabled residents licensed
under Title 55, Chapter 6500.
3. Group homes for the intellectually or developmentally disabled housing eight or fewer residents
which are not intermediate care facilities and which are licensed under Title 55, Chapter 6400.
4. Group homes for the mentally ill regardless of client count and which are licensed under Title 55,
Chapter 5310.
5. Residential facilities for children regardless of client count which are licensed under Title 55,
Chapter 3800.
OPERATIONS NOT INCLUDED:
1. Training programs that pay the trainees for services rendered shall be separately classified as
provided in this Manual.
2. Assign Code 894 to educational facilities that include on-site residential units for youth who cannot
cope in or who have been removed from the standard school setting for behavioral reasons or who
are juvenile delinquents or other court adjudicated youth.
3. Assign Code 940 to group homes for the intellectually disabled licensed under Title 55, Chapter
6400 with 9 or more residents per home.
4. Assign Code 940 to facilities licensed as Intermediate Care Facilities (ICF/MR) licensed under Title
55, Chapter 6600 regardless of client count.
5. Assign Code 964 to the separate staff of a work center/sheltered workshop.
6. Assign Code 986 to drug and alcohol halfway houses, adult shelters for the homeless, victims of
domestic abuse, maternity homes or pre-parole halfway houses.
UNDERWRITING GUIDE
Child Residential Facilities
Community Living Arrangement For The Intellectually Or Developmentally Disabled (CLA) - 8 Or Fewer
Residents Per Facility
Community Residential Rehabilitative Services (CRRS) - Group Homes For The Mentally Ill
Family Living Home For The Intellectually Or Developmentally Disabled
Group Home - Intellectually Or Developmentally Disabled (Not Intermediate Care Facility) - 8 Or Fewer
Clients Per Facility
Long Term Structured Residence for the Mentally Ill
942 HOME HEALTH CARE SERVICES – --- all employees except office
---Applicable to commercial agencies providing home health care services to clients. Home health care is
clinical medical care provided by skilled medical professionals and includes but is not necessarily limited
to: nursing care, home infusion therapy, and physical, speech and/or occupational therapy.
OPERATIONS ALSO INCLUDED:
1. Outside salespersons employed by a home health care provider.
OPERATIONS NOT INCLUDED:
1. Assign Code 943 to separate staff providing home care services. See Code 943 for additional information.
2. Assign Code 928 to separate staff selling or renting durable medical equipment or supplies such as hospital
beds, wheelchairs, commodes, and walkers.
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Community Nursing Services ---
Home Health Care Services ---
Hospice Care Performed In Client's Residence ---
Nurse - Private Duty
Nurses - Visiting Patients In Private Homes
Private Duty Nurse
Public Health Nurse
Visiting Nurse
943 HOME --- CARE SERVICES – ---all employees except office
--- Applicable to commercial agencies providing home care services to clients. Home care is unskilled, non-
clinical care provided by home health aides, attendant care aides, companions, live-ins and/or home support
personnel. Services provided involve assistance with activities of daily living, including but not necessarily
limited to: eating and drinking, walking, transferring (i.e., getting in and out of bed or a chair), personal hygiene,
dressing, and using the bathroom.
OPERATIONS ALSO INCLUDED:
1. Attendant care services provided by a home care agency.
OPERATIONS NOT INCLUDED:
1. Assign Code 942 to separate staff providing home health care services. See Code 942 for additional
information.
2. Assign Code 942 to the outside sales staff of a home care provider, whether or not the home care provider
also provides home health care services.
3. Assign Code 972 to attendant care services using the consumer as employer model. See Code 972 for
additional information.
4. Assign Code 928 to separate staff selling or renting durable medical equipment or supplies such as hospital
beds, wheelchairs, commodes and walkers.
UNDERWRITING GUIDE
Chore Worker - Home --- Care Services
---
Home Health Aide
Home --- Care Services ---
Homemaker Service
Hospice Care Performed In Client's Residence - ---
- Home Care Services
944 CLUB – Country, Golf or Yachting – all employees except office
Includes restaurant or tavern employees and all operations performed by club employees including but not
necessarily limited to: those conducted by desk and room clerks, housekeepers, instructors, pro shop
sales clerks, club attendants and golf starters.
Assign the appropriate marina classification to separately staffed marina or yacht basin operations.
UNDERWRITING GUIDE
Club - Country, Golf Or Yachting
Country Club
Golf Course - Pro Shop - Operated By Golf Course
Golf Course - Public Or Private
Yacht Club
CLERICAL AND PROFESSIONAL EMPLOYMENTS
945 HOTEL RESTAURANT employees, all employees except office. For use in conjunction with Code
973 only
Please see the Hotel Or Motel Operations entry in the General Auditing & Classification Information
section for further information on the scope of this class.
946 EMPLOYMENT CONTRACTOR – Temporary MEDICAL Staffing
Applicable to employers providing professional and/or nonprofessional medical staff to unrelated health
care facilities or to physicians/dentists’ practices on a temporary basis. Such employees include but are
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not necessarily limited to: registered nurses or licensed practical nurses, pharmacists, aides, orderlies,
attendants medical technicians or doctors.
Payroll developed by separate staff(s) performing home health care services shall be separately classified
as provided in this Manual.
Payroll developed by temporary janitorial, laundry, kitchen or other non-medical staff (except clerical)
provided to health care facilities shall be assigned to the Temporary Staff N.O.C. class exposure group
that includes Code 971.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Medical
Staffing
Medical Service - Temporary Help
Nurse - RN And LPN Including Aides - Temporary
Help
Temporary Medical Staffing
948 MAILING or ADDRESSING COMPANY – all employees including office
Applicable to businesses principally engaged in mailing advertising material such as letters, circulars
and/or small product samples or other items (e.g., bills) for unrelated concerns. The mailing company may
compile mailing lists or receive lists of names from customers. Materials to be mailed may be received
bound on pallets ready for mailing. Billing information is received from customers. The mailing company
may generate the letter or bill by computer (laser or impact printed). The mailing company may design and
print advertising materials. Printing operations shall be included with the mailing company class provided
that more than 50 percent of the items printed are used as materials in the mailing business.
Most mailing companies have a production department where employees operate machines to burst, fold,
insert, label and affix a stamp to each envelope. The last item listed is optional as much of this mail is
metered. Mail is presorted to the addressee's five- or nine-digit zip code, placed in postal sacks and taken
to the Post Office. Very small firms may employ persons to manually stuff envelopes, hand label and
stamp material to be mailed.
Larger mailing companies may have sales and promotion employees soliciting accounts, designing and
producing advertising campaigns in addition to the mailing operation.
Code 948 also contemplates presort bureaus which sort first-class mail for unrelated concerns. The mail
may be sorted manually or by automatic sorting machines to the five- or nine-digit zip code. The sorted
mail is placed in postal trays or sacks and taken to the post office.
Clerical is included within the phraseology of this classification. Code 948 does not provide for payroll
division with either Code 951 or Code 953.
OPERATIONS NOT INCLUDED:
1. Assign the appropriate store classification to employers who may mail catalogs and later receive (by
phone, mail or the Internet) and fulfill customer orders from inventoried merchandise.
2. Businesses printing and performing mailing or addressing shall be subject to the appropriate printing
classification when less than 50 percent of the print production is used in the mailing or addressing
operation.
3. Code 948 and a printing class shall not be assigned to an employer unless that employer fulfills the
multiple enterprise criteria delineated in Rule IV, Section 1 of this Manual.
UNDERWRITING GUIDE
Advertising - Mailing Or Addressing Of Advertising
Literature
Direct Mail Company
Mail Sorting Service - By Specialist Contractor
Mailing Or Addressing Company Including
Incidental Printing
Presort Bureau - Mail Sorting - By Specialist
Contractor
949 EMPLOYMENT CONTRACTOR – Temporary MARKETING
Applicable to temporary marketing help such as sales or demonstration personnel including conventions,
shows or exhibits.
Also includes temporary help engaged as appraisers, inspectors, meter readers or personnel notifying
utility customers of service cutoffs.
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Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Marketing Staff
Marketing Staff - Temporary Staff
Temporary Marketing Staff
951 SALESPERSON – OUTSIDE
Are employees either exclusively engaged in sales or collection work away from the employer’s premises
or who regularly and frequently are engaged in sales or collection work away from their employer’s
premises and devote the balance of their time in clerical office duties.
Salespersons, collectors or messengers shall be separately classified except in connection with any
classification designated either “all employees including office” or “all employees except office.”
OPERATIONS NOT INCLUDED:
1. Assign employees engaged as delivery salespersons, route salespersons and/or route supervisors
delivering merchandise or products, who may also collect payments or solicit sales to the employer’s
applicable field-of-business classification.
2. Assign floor and/or counter salespersons to the employer’s field-of-business classification at the
location.
3. Assign door-to-door salespersons to the employer’s applicable business classification.
4. Assign to Code 953 employees who sell or solicit exclusively by telephone.
UNDERWRITING GUIDE
Adjuster, Insurance - By Independent Contractor
Advertising - Distributing Circulars Or Samples -
Not In Stores
Advertising Display Card Service - Installation Or
Removal Of, In Or On Vehicles
Advertising Display Service - For Stores
Advisory Rating Organization - Field
Representative
Auctioneer, Not Livestock, No Permanent Location
Auditor, Insurance - Traveling - Independent
Contractor
Boiler Inspection
Boy Or Girl Scout Council - Executive Secretary
Collectors Of Money - By Specialist Contractor
Electric Meter Reader
Elevator Inspection
Executive Secretary, Boy Or Girl Scout Council
Gas Meter Reader
Handbill Distribution
Highway Operation - Toll Collector
Inspection Of Mercantile, Mfg. Or Risks For
Insurance Or Valuation Purposes - By
Independent Contractor
Insurance Adjuster - By Independent Contractor
Insurance Traveling Auditor - Independent
Contractor
Inventory Service - By Specialist Contractor
Marine Appraiser Or Surveyor
Messengers
Newspaper Reporter Or Photographer
Real Estate Agency - Outside Salespersons
Salesperson - Outside
Salesperson, Trimming Windows
Timber Cruiser (Exclusive Duties)
Tour Guide
Traveling Insurance Auditor - Independent
Contractor
Water Meter Reader
Window Trimming, By Contractor
952 OFFICE MACHINE SERVICE or Repair
Includes shop. Manufacturing to be separately rated.
Specialist contractors performing delivery and/or set-up of office machines or equipment shall be assigned
to Code 811.
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UNDERWRITING GUIDE
Adding Machine Repair - Shop Or Field
Answering Machine (Telephone) Repair
Cell Tower Erection – Programming And/Or
Service of Computerized Call Switching
Equipment By Contractor
Computer Or Computer System - Service Or
Repair - Shop Or Field
Data Processing Systems - Service Or Repair -
Shop Or Field
Dictating Machine Repair - Shop Or Field
Instrument - Professional Or Scientific - Service Or
Repair - Shop Or Field
Meat Slicers Or Grinders - Counter Type - Service
Or Repair
Office Machine Repair - Shop Or Field
Organ Tuning - Away From Shop
Photocopy Machines - Service Or Repair - Shop Or
Field
Piano Tuning
Scale Adjustment, Service Or Repair, Counter Type
Soap Dispenser Installation And/Or Servicing - Rest
Rooms - By Specialist Contractor
Telephone (Private Branch Exchange) Apparatus
Programming, Service Or Repair by Contractor
Telephone Service Or Repair By Specialist Crew Of
A Contractor Or Other Than By
Telecommunications Company
Time Clocks, Recording Employee Time -
Installation And Repair
Typewriter Repair - Shop Or Field
Voting Machine - Service Or Repair
Word Processor - Service Or Repair - Shop Or Field
X-Ray Equipment Installation, Repair Or Service
953 Clerical OFFICE Employees
Are employees exclusively engaged in keeping the books or records of the business or conducting
correspondence or who are engaged wholly in office work where such books or records are kept or such
correspondence is conducted.
Clerical office employees work exclusively in a separate building or on separate floors or in departments
on such floors which are separated from all other workplaces of the employer by floor-to-ceiling partitions
except for retail stores where a partition at least five feet high is required and within which no work is
performed other than clerical office duties.
Office employees shall be separately classified except in connection with any classification designated
“all employees including office.”
OPERATIONS NOT INCLUDED:
1. Assign to the employer’s applicable field-of-business classification the following “clerks:” counter,
front desk, lobby, mall kiosk, stock or tally clerk.
2. Assign librarians to the employer’s applicable field-of-business classification.
3. Assign cashiers or any employee whose regular and frequent duty is accepting payment for
merchandise or services rendered, whether working in a booth, behind a counter or on a sales floor,
to the employer’s applicable field-of-business classification.
4. Assign the entire payroll of any clerical office employee who has any other regular duty to the
applicable classification in accordance with the class to which the business is assigned.
UNDERWRITING GUIDE
Advisory Rating Organization - Clerical Office
Boy Or Girl Scout Council - Clerical - Except At
Camp Locations
Clerical Office Employees
Computer Programmer
Mailing Lists - Compiling/Selling - Risk's Only
Operation
Race Track, Pari-Mutuel Clerks
Real Estate Agency - Clerical Workers In Office
Telephone Operator
954 SECURITY AGENCY
A security agency may also be known as a guard and patrol service. Such businesses are principally
engaged in providing unrelated private sector or government customers with armed or unarmed private
security personnel (also known as security officers) to guard the customer’s premises and surrounding
property against unlawful or undesirable activities (e.g., fire, theft, vandalism). To accomplish these
overall goals a guard/security officer’s duties may include but are not necessarily limited to the tasks
discussed below. A guard may control access to the customer’s building or another off-road site (e.g.,
construction), direct traffic onto or off of the customer's premises and answer telephones. A guard’s duties
may be stationary (when the guard is assigned to a fixed location) or mobile (in a car covering a specified
area). A guard may conduct a walking tour of the assigned location and/or monitor closed-circuit
television cameras. A security guard (e.g., in a retail store) may wear ordinary clothing, but typically a
security guard will wear a uniform with a badge that clearly identifies the person as a security guard and
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designates the guard’s employer. A security guard may maintain a logbook or write a report on their work
shift activities and observations. Private security guards generally do not have police powers, but store
guards will act to stop shoplifters (turning suspects over to the local police) and armed guards may act to
stop robberies (e.g., in a bank) or, if acting as bodyguards, to protect the client(s) before the police can
arrive.
OPERATIONS NOT INCLUDED:
1. Assign Code 660 to a separate crew of employees of a security agency that installs or repairs
alarms.
2. Assign Code 904 to separate staff engaged in performing any type of investigations for unrelated
customers.
3. Assign Code 601 to flagging service contractors.
4. Assign the employer’s governing class to security guards employed by a business to protect that
business’ premises and property.
UNDERWRITING GUIDE
Automobile Repossessing, By Specialist Contractor
Guard Or Patrol Service - By Contractor
Parking Enforcement Officer (Meter Maid) -
Employed By A Parking Authority
Security Agency
955 ENGINEERING CONSULTING FIRM, mechanical, civil, electrical or mining engineering
consulting firms - all employees including office.
OPERATIONS ALSO INCLUDED:
1. Obtaining subsurface soil and/or rock samples by drilling or alternate technologies when such is
integral to the employer’s Code 955 operations.
OPERATIONS NOT INCLUDED:
1. Assign Code 951 and/or Code 953 to businesses principally engaged in providing computer and/or
software consulting services.
2. Engineers employed by concerns whose field-of-business is actual construction, manufacturing,
mining or installation operations shall be assigned in accordance with the class or classes
appropriate to the business of the employer, unless the operations subject to Code 955 fulfill the
multiple enterprise conditions described in Section 1, Rule IV, C. 3. a.
3. Assign Code 905 to businesses principally engaged in architectural and/or interior design consulting.
4. Separately rate to Code 607 drilling that is independent of (not integral to) the employer’s
operations/services assignable to Code 955. Examples of such work include but are not limited to
drilling in preparation for caisson construction or the drilling of water wells.
UNDERWRITING GUIDE
Air Conditioning: Non-Portable, Air Flow Testing
And Balancing - By Specialist Contractor
Analytical Chemical Firm
Art Conservation, Preservation Or Restoration - By
Specialist Contractor
Assaying - By Specialist Contractor
Book Conservation - By Specialist Contractor
Civil Consulting Engineering Firm
Consulting Engineering Firm
Dermatological Lab - Testing Cosmetics - By
Specialist Contractor
Document Conservation - Paper - By Specialist
Contractor
Electrical Consulting Engineering Firm
Engineering Consulting Firm - All Types Of
Engineering
Geophysical Exploration
Land Surveying - By Specialist Contractor
Mechanical Consulting Engineering Firm
Mining Consulting Engineering Firm
Non-Destructive Testing - All Kinds - By Specialist
Contractor
Paper Document Conservation - By Specialist
Contractor
Research And Development (Including Prototypes)
- By Specialist Contractor
Testing - Non-Destructive - All Kinds - By Specialist
Contractor
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956 LAW FIRM, all employees including office
This classification is for law firms.
OPERATIONS NOT INCLUDED:
1. Attorneys employed by other establishments whose field-of-business includes but is not necessarily
limited to manufacturing or construction shall be assigned to the classification consistent with the
employer’s business.
UNDERWRITING GUIDE
Attorney - Independent Contractor
Law Firm
957 PHYSICIAN or DENTIST, all employees including office
This classification is for the physician’s or dentist’s office. Includes licensed practitioners engaged in the
practice of general or specialized dentistry, medicine, surgery or therapy (physical or mental).
OPERATIONS NOT INCLUDED:
1. Assign the applicable health care facility classification where overnight inpatient care is provided.
2. Assign Code 959 to practitioners of veterinary medicine.
3. Physicians or dentists employed by a health care facility shall be assigned in accordance with the
health care facility class appropriate to the business at the location.
4. Assign Code 946 to physicians or dentists employed by a temporary medical staffing contractor and
who are provided on a temporary basis to unrelated health care facilities.
5. Separate staff performing home health care services shall be separately classified to either Code 942
or to Code 943 as provided in this Manual.
6. Assign Code 892 to providers of Early Intervention services for infants and toddlers.
UNDERWRITING GUIDE
Birth Center - Not Operated By A Hospital
Blood Bank
Chiropodist Office
Clinic - Outpatient Services Only
Clinical Laboratory - Independent
Dental Assistant - Employed By A Dentist Office
Dentist Office
Hair Transplantation
Mental Health Center - Outpatient Services Only
Optometrist Office
Osteopath Office
Physical Therapy - By Specialist Contractor
Physician Office
Psychiatrist Office
Psychologist (M.A. or Ph.D.) Office
Speech Therapy - By Specialist Contractor
X-Ray Service - Non-Hospital
958 REHABILITATION HOSPITAL, all employees including office
Health care facilities that are licensed as rehabilitation hospitals or psychiatric hospitals by the State of
Pennsylvania and who do not meet the criteria for assignment to the hospital classification and are not
licensed as a nursing home shall be assigned to this classification. This classification applies to a category
of rehabilitative facilities that falls between a full-service hospital and a nursing home.
Types of Facilities to be included in this classification are:
Rehabilitation hospitals
Psychiatric hospitals
Alcohol and/or drug residential facilities licensed as Inpatient Non-Hospital-Detoxification or as Inpatient
Non-Hospital-Drug Free
UNDERWRITING GUIDE
Alcohol And/Or Drug Residential Facility Licensed
As An Inpatient Non-Hospital Facility
Detoxification (Alcohol And/Or Drug) Residential
Facility Licensed As An Inpatient Non-Hospital
Facility
Drug And/Or Alcohol Residential Facility Licensed
As An Inpatient Non-Hospital Facility
Hospital, Psychiatric
Hospital, Rehabilitation
Inpatient Non-Hospital Detoxification Or Drug Free
Licensed Facility
Psychiatric Hospital
Rehabilitation Hospital
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959 VETERINARIANS, including employers raising and caring for non-farm domestic animals.
UNDERWRITING GUIDE
Animal Raising - Non-Farm Domestic Animals
Artificial Insemination Of Animals
Bee Raising
Breeding Of Animals, Non-Farm Domestic
Dog Kennel
Dog Obedience Classes
Dog Walking And/Or Pet Sitting Service(s) – By
Contractor
Hospital, Veterinary
Laboratory Animal Breeding Or Raising (Rats,
Mice, Guinea Pigs, Rabbits, Etc.)
Livestock Tattooing, By Contractor
Pet Sitting And/Or Dog Walking Service(s) – By
Contractor
Poultry Vaccination, Debeaking And Sexing, By
Contractor
Society For Prevention Of Cruelty To Animals
Tattooing, Livestock, By Contractor
Veterinarian
Veterinary Hospital
Worm Raising
960 NURSING and CONVALESCENT HOME – Long Term Care Facility with 50% or more beds
Licensed as Intermediate Care or Higher – all employees except office and home health care services.
Applies to concerns operating health care facilities that are licensed by the State of Pennsylvania as long
term care and have 50 percent or more of their beds licensed as Intermediate Care or Higher. These firms
offer varying degrees of care to patients who may be incapacitated in differing degrees including bedridden
patients. Intermediate Care means nursing care and related medical or other personal services to
individuals within the context of a planned program of care and supervision on a continuous twenty-four
hour basis in an institutional setting.
Skilled Nursing Care means high intensity comprehensive planned care including rehabilitative or
restorative therapy, complex medical or drug therapy, diet supervision, trained observation and/or nursing
care available on a twenty-four hour basis.
These insureds may or may not be multiple tier facilities meaning there is a mix of licensed beds and
unlicensed quarters such as apartments or cottages. A class assignment to either Code 960 or to Code
974 is dependent upon the counting procedure delineated below. Personal care, intermediate care or
skilled nursing beds shall be counted per bed. Apartments or cottages shall be counted per number of
units with each unit being the equivalent of a bed. Those with 50 percent or more beds licensed as
intermediate care or higher are assignable to Code 960. Those with less than 50 percent so licensed are
assignable to Code 974.
There shall be no payroll division between Code 960 and Codes 974 and 979 at a single location.
Types of Facilities to be included in this classification are:
Convalescent home, with 50 percent or more beds licensed as intermediate care or higher
Life Care Community, with 50 percent or more beds licensed as intermediate care or higher
Nursing home, with 50 percent or more beds licensed as intermediate care or higher
Retirement Community, with 50 percent or more beds licensed as intermediate care or higher
OPERATIONS NOT INCLUDED:
Payroll developed by separate staff(s) performing home health care services shall be separately classified
as provided in this Manual.
UNDERWRITING GUIDE
Convalescent Home - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher
Life Care Community - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher
Long Term Care Facility - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher
Nursing Home - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher
Retirement Community - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher
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961 HOSPITAL – all employees including office
Only those medical institutions providing general hospital facilities shall be assigned to Code 961 -
"Hospitals." The following minimum criteria shall be used as a guide for determining those risks assigned
to this classification:
1. An organized staff of doctors subject to a duly authorized set of by-laws adopted by the hospital.
2. Registered nurse supervision and such other nursing services to provide patient care 24 hours a
day.
3. (a) Surgical facilities and/or
(b) Operating or delivery room
4. Relatively complete diagnostic and treatment facilities for medical patients on the premises, and
5. Diagnostic X-ray and clinical laboratory services regularly and immediately available.
In general, hospitals licensed by the State of Pennsylvania, under the following types, meet these criteria
and shall be assigned to Code 961 - "Hospitals."
Type of Facility
General hospitals which admit maternity patients
General hospitals which do not admit maternity patients
OPERATIONS ALSO INCLUDED:
1. Clerical office personnel engaged in the business administration of the hospital or related functions
regardless of whether the office personnel are located at or contiguous to the hospital or at a location
separate from the hospital.
OPERATIONS NOT INCLUDED:
1. Assign Code 982 to Workfare Program Employees.
2. Separate staff performing home health care services shall be separately classified to either Code 942
or to Code 943 as provided in this Manual.
3. Assign Code 946 to employers providing temporary medical staff to unrelated hospitals. Medical staff
is defined as including but not necessarily limited to: registered nurses or licensed practical nurses,
pharmacists, nurses’ aides, certified nurses’ aides, orderlies, attendants, medical technicians or
doctors.
UNDERWRITING GUIDE
Hospital, All Employees
962 ACCOUNTING or FINANCIAL AUDITING FIRM – all employees including clerical office
This classification is for accounting or financial auditing firms.
Accounting firm – a business performing the systematic recording, reporting and analysis of an unrelated
business’ financial transactions typically broken down in the business’ financial year.
Financial auditing firm – a business that reviews or examines unrelated businesses’ financial records to be
certain the unrelated businesses’ financial records are correct or free of error.
OPERATIONS NOT INCLUDED:
1. Assign Code 951 to an independent insurance traveling auditor employed by an unrelated business.
2. Assign Code 951 or Code 953 to personnel employed by unrelated businesses principally engaged in
providing computer and/or software consulting services.
3. Assign Code 953 to independent auditors of non-financial information or records (e.g., drug trials,
patient care records of a health care facility).
4. Assign Code 984 to an insurance traveling auditor employed by an insurance company.
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5. Accountants or financial auditors employed by a business whose field-of-business may include but is
not necessarily limited to manufacturing or construction shall be assigned to the classification
consistent with the employer’s field-of-business.
UNDERWRITING GUIDE
Accounting Firm
Auditing Firm – Financial (Not An Independent
Insurance Traveling Auditing Firm)
Financial Auditing Firm (Not An Independent
Insurance Traveling Auditing Firm)
Public Accounting Firm
Tax Preparation Service
963 CHURCH – all employees including office
Applicable to the place of worship by a local congregation of any religious faith.
If two or more churches are served by one or more common employees, insurance must be provided by a
single policy, issued in the names of all such churches or missions as “joint employers.” Such a policy
must insure only the liability for injury to employees who are employed jointly by the several churches. If
one or more of the individual churches also has employees employed by it alone, separate policies must
be issued in the name of each such individual church to insure the liability to such employees. Such
policies must contain the “Church Endorsement – Pennsylvania,” as shown in Section 3.
OPERATIONS ALSO INCLUDED:
1. Religious education provided by the church.
OPERATIONS NOT INCLUDED:
1. Payroll division must be provided for schools or hospitals at separate locations.
2. Assign Code 891 for a separately-staffed day nursery school, kindergarten, child daycare center
and/or a before and/or after school program operated on the church premises.
3. Assign Code 965 for a separately-staffed elementary and/or secondary school operated on the church
premises from Monday through Friday.
4. Assign Code 999 to cemetery employees.
UNDERWRITING GUIDE
Church
Synagogue
964 WORK CENTER – all employees including office
This classification is for establishments certified as sheltered workshops (exempted from the Federal
Minimum Wage Law) by the United States Department of Labor, Employment Standards Administration,
Wage and Hour Division.
UNDERWRITING GUIDE
Sheltered Workshop
Work Center
965 COLLEGE OR SCHOOL, N.O.C. – all employees including office
Applicable to academic, trade or vocational institutions of learning (e.g., colleges or universities, private
schools, public or parochial school districts, cyber schools and charter schools) that provide a formal
educational curriculum in a classroom setting or online. Trade or vocational schools may also provide
shop or field experience as a part of the curriculum. Colleges or universities, private schools, public or
parochial school districts, cyber schools and charter schools are subject to licensing by the Pennsylvania
Department of Education. Colleges or universities may also be subject to accreditation by multi-state
bodies such as the Middle States Association of Colleges and Schools.
OPERATIONS ALSO INCLUDED:
1. Independent contractors providing academic tutoring services to grade school, high school or college
level students either on a one-to-one basis or in a classroom setting to multiple students.
2. The operation of a day nursery school, kindergarten or child daycare center by an elementary school
or by a school district.
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3. The operation of a gym and/or an athletic field where students participate in physical education
classes, intramurals, or sports’ teams practice or games.
4. The operation of a library on school premises for use by the school’s students.
OPERATIONS NOT INCLUDED:
1. Assign Code 968 to employers principally engaged in providing sports instruction or training including
but not necessarily limited to: gymnastics, swimming, tennis, martial arts, basketball, ice hockey or
rock climbing.
2. Assign Code 982 to Workfare Program employees.
3. Assign Code 890 to separately located and staffed public libraries.
4. Assign Code 891 to employers principally engaged in operating day nursery schools, kindergartens,
child daycare centers, Head Start Programs or before and/or after school programs.
5. Assign Code 892 to providers of Early Intervention services for infants and toddlers.
6. Assign Code 893 to Intermediate Units.
7. Assign Code 894 to schools for court adjudicated delinquents or disturbed children.
8. Assign Code 969 to employers principally engaged in providing outdoor sports or other activities
instruction including but not necessarily limited to: swimming, tennis, rock climbing or obstacle
course training facilities.
9. Assign Code 7424 to flight personnel of an aircraft flying school.
UNDERWRITING GUIDE
Academic Tutoring Service By Independent
Provider
Aircraft Trade School, Except Flying School
Charter School
College Or School, N.O.C.
Computer Training School
Cyber School
Dance Studio
English As A Second Language Courses By
Specialist Contractor
Foreign Language Courses By Specialist
Contractor
Music Lessons By Specialist Contractor
School District - Public, Private Or Parochial
School, Aircraft, All Employees Except Flight Crew
School, Trade Or Vocational
Trade School
Tutoring Service (In Academic Subjects) By
Independent Contractor
Union Trade School
University
Vocational Educational Institution
966 TELEVISION, VIDEO, AUDIO or RADIO EQUIPMENT SERVICE OR REPAIR – Shop
or Outside
OPERATIONS ALSO INCLUDED:
1. Specialist contractors performing the installation of vehicular equipment including but not necessarily
limited to: alarm systems, radios, security systems, navigation systems, video systems, remote
starters and ignition interlock systems.
2. Specialist contractors performing the installation, service and repair of marine equipment, including
but not necessarily limited to: radar systems, radios and depth finders.
OPERATIONS NOT INCLUDED:
1. Assign the appropriate store class to separately-staffed store operations.
2. Assign Code 662 to businesses principally engaged in the service and repair of household and
commercial appliances.
3. Assign Code 952 to businesses principally engaged in the service and repair of office machines or
equipment.
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UNDERWRITING GUIDE
Audio/Video Equipment Repair
Automobile Radio Or Telephone Installation
Car Phone Installation
Citizen Band (CB) Radio Installation Or Repair
Compact Disc Player Repair
Telephone Or Radio Installation - Automobile
Television, Video And/Or Audio Equipment
Installation, Service Or Repair, Including
Installation Of Antenna
Video Cassette Recorder And Video Camera
Repair
Video/Audio Equipment Repair
967 THEATERS
– all employees including office
UNDERWRITING GUIDE
Dance Band - Independent Contractor
Dance Company
Disc Jockey Service - Non Broadcasting
Drive-In Theater
Entertainer
Motion Picture Theater
Musician, Independent Contractor
Orchestra
Theater (Including Drive-In)
Theatrical Productions
Traveling Orchestra
968 AMATEUR SPORTS, RECREATIONAL OR AMUSEMENT FACILITY, INDOOR
Applicable to businesses operating an amateur sport, recreational or amusement facility. Such include but
are not necessarily limited to bowling alleys or video game arcades. Patrons may pay a fee to enter the
facility and/or pay to use amusement devices on an individual basis.
Also applicable to businesses operating an indoor facility where patrons can practice or receive training or
instruction in a specific sport including but not necessarily limited to: swimming, tennis, gymnastics,
racquetball, ice or roller skating or karate or other martial arts training. Such facilities typically employ
trainers or instructors who will oversee classes with multiple participants or who will provide individual
training.
OPERATIONS ALSO INCLUDED:
1. Counter staff and employees engaged in dispensing change and/or game tokens.
2. Pro shop operations, unless multiple enterprise criteria are fulfilled, as delineated in Section 1, Rule
IV, C., 3. a. of this Manual.
3. Food or beverage service operations, unless multiple enterprise criteria are fulfilled, as delineated in
Section 1, Rule IV, C., 3. a. of this Manual.
OPERATIONS NOT INCLUDED:
1. Assign Code 884 to health or exercise clubs.
2. Assign Code 970 or Code 991 to contact or noncontact professional or semiprofessional sports teams
respectively.
3. Assign Code 976 to a recreation association, commission or authority.
UNDERWRITING GUIDE
Amateur Sports Training Facility (e.g., Basketball,
Ice Hockey, Boxing) Not Professional Or
Semiprofessional Sports
Amusements, Indoor - See Entry By Topical Name
Billiard Hall
Bowling Alley
Cheerleading Instruction - By Independent
Contractor
Club, Swim - Indoor
Club, Tennis - Indoor
Gun Range – Private Or Public - Indoor
Gymnastics Training
Karate Or Other Martial Arts Institute
Martial Arts (Including Karate) Institute
Pool Room
Racquetball Club
Recreational Facility Or Amusement Devices,
Indoor - See Entry By Topical Name
Rock Climbing Wall Facility - Indoor
Shooting Range – Private Or Public - Indoor
Skating Rink - Ice Or Roller - Indoor
Sports (e.g., Basketball, Ice Hockey Or Boxing)
Amateur Training Facility - Not Professional Or
Semiprofessional Sports
Swim Club - Indoor
Tennis Club - Indoor
Video Game Arcade
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969 AMUSEMENT, OUTDOOR: fairs, exhibitions, amusement parks or any outdoor amusement that is
permanently sited.
OPERATIONS ALSO INCLUDED:
1. Ticket sellers or collectors and box office employees.
2. Employees engaged in the sale of food or beverages or gift/souvenirs from vending carts or by
carrying the merchandise on their person.
OPERATIONS NOT INCLUDED:
1. Assign the applicable restaurant classification to payroll developed in a separately located and staffed
prepared food and/or beverage service.
2. Assign Code 928 to payroll developed in a physically separate and staffed gifts/souvenirs sales
operation.
3. Assign Code 981 to payroll developed in separately located and staffed casino gambling operations.
See the Code 981 class description for the scope of that classification.
4. Assign Code 970 or Code 991 to contact or noncontact professional and semi-professional sports
teams respectively.
5. Assign Code 939 to any traveling (not permanently sited) amusement.
6. Assign Code 953 to race track pari-mutuel employees.
UNDERWRITING GUIDE
Amusement Park
Amusements, Outdoor - See Entry By Topical
Name
Arboretum - Open To Public Exhibition
Archery Range - Outdoor
Athletic Parks Operation
Ball Or Dart Throwing At Targets
Baseball Batting Range
Botanical Gardens – Open to Public Exhibition
Cave, Exhibition
Club, Swim - Outdoor
Club, Tennis - Outdoor
Exhibition - Outdoor
Exhibition Garden
Fair - Permanently Sited
Fishing Pond, Public
Garden - Open To Public Exhibition
Golf Course - Miniature
Golf Driving Range
Gun Range – Private Or Public - Outdoor
Horse Show
Jockey - Employed By A Race Track
Kiddie Rides - All Operations - Permanently Sited
Miniature Golf Course
Paintball Game Playing Facilities - Outdoor
Park, N.O.C.
Pitch And Putt Golf Course
Race Track Operation
Recreational Facility Or Amusement Devices,
Outdoor - See Entry By Topical Name
Rock Climbing Wall Facility - Outdoor
Rowing Club
Shooting Range – Private Or Public - Outdoor
Skating Rink - Outdoor
Skeet, Sporting Clays, Or Trapshooting Clubs Or
Public Ranges
Ski Tow Operation
Stadium Operation – Outdoor - By Contractor Or
Owner
Swim Club - Outdoor
Swimming Pool, Public Or Private - Outdoor
Tennis Club - Outdoor
Tennis Court, Public - Outdoor
Zoo
970 ATHLETIC TEAM – CONTACT SPORTS
–Professional and Semi-professional.
Includes all players on the employer’s salary list whether regularly played or not, coaches, managers,
trainers, equipment managers or sports officials.
Contact sports include but are not necessarily limited to: football, ice hockey, lacrosse or roller derby.
The entire remuneration of each player, coach, manager or sports official should be included in computing
premium, subject to a maximum of $200,000 per policy year. When a player, coach or manager works for
two or more teams in the same sport during the policy year, the maximum shall be pro-rated.
The remuneration of an individual player, coach or manager is subject to a minimum of $500 per policy
year, including board and lodging.
OPERATIONS ALSO INCLUDED:
1. Game staff (bench or dugout) providing water or equipment to the players.
2. Sports Officials
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OPERATIONS NOT INCLUDED:
1. Assign Code 951 to separate scouting staff.
2. Assign Code 969 to separate staff operating/maintaining the outdoor stadium.
3. Assign Code 969 to non-bench or non-dugout game staff, including but not necessarily limited to:
cheerleaders, dancers, mascots, persons mingling with the fans to rally support and/or distribute free
t-shirts or persons videotaping fan reactions or the game when the sport is played in an outdoor
stadium.
4. Assign Code 971 to separate staff operating/maintaining the indoor arena.
5. Assign Code 971 to non-bench game staff including but not necessarily limited to: cheerleaders,
dancers, mascots, persons mingling with fans to rally support and/or distribute free t-shirts and
persons videotaping fan reaction or the game when the sport is played in an indoor arena.
6. Assign the classification applicable to the business to payroll developed by a tennis or golf
professional (instructor) performing services for a country club, hotel or park.
UNDERWRITING GUIDE
Athletic Team: Contact Sports - Professional Or
Semiprofessional
Contact Sports Athletic Team, Professional Or
Semiprofessional
Football Player, Coach, Manager Or Sports Official
– Professional or Semiprofessional
Hockey Player, Coach, Manager Or Sports Official
– Professional or Semiprofessional
Lacrosse Player, Coach, Manager Or Sports
Official – Professional or Semiprofessional
Professional Or Semiprofessional Athletic Team –
Contact Sports
Roller Derby Player, Coach, Manager Or Sports
Official – Professional Or Semiprofessional
Semiprofessional Or Professional Athletic Team
– Contact Sports
971 COMMERCIAL BUILDINGS
Applicable to owners, operators and/or contract management firms of buildings or properties used for
commercial or industrial occupancy (e.g., office buildings and strip malls). Includes the care, custody
and/or maintenance of the premises by the property owner, operator and/or management firm’s staff.
OPERATIONS ALSO INCLUDED:
1. Janitorial contractors for commercial building cleaning and specialist commercial building cleaning
contractors pursuant to the Code 971 Underwriting Guide entries.
2. Separate staff of a homeowners’ association performing the maintenance of common grounds (e.g.,
roads) and the operation and maintenance of recreational amenities (e.g., swimming pools, tennis
courts and/or clubhouses) and security.
3. If the principal business is described by classifications defined as Standard Exceptions, the payroll of
all employees not specifically included in the definition for such Standard Exceptions shall be
separately classified to Code 971.
OPERATIONS NOT INCLUDED:
1. Assign Code 880 to employers principally engaged in operating apartment buildings, condominium
complexes or cooperative buildings used for residential occupancy.
2. Assign Code 882 to specialist contractors principally engaged in providing residential interior cleaning
services.
3. Assign Code 141 to contractors principally engaged in cleaning carpeting and/or upholstered furniture
on customers’ premises.
4. As provided for in this Manual, separately classify the following operations of a homeowners
association provided each operation is separately staffed: golf courses, stables, restaurants, sewage
plant or water works.
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Arena Operation – Indoor – By Contractor Or
Owner
Building Cleaning - By Contractor Or Owner
Civic Center - Operation By Specialist Contractor
Cleaning Of Grease Exhaust, Air Conditioning,
Heating And Ventilating Ducts - By Specialist
Contractor
Cleaning, Sanitizing Or Deodorizing Restrooms -
By Contractor
Commercial Or Industrial Building Operation - By
Owner, Lessee Or Real Estate Management
Firm
Contractor For Commercial Building Cleaning
Duct Cleaning - Grease Exhaust, Air Conditioning,
Heating, Ventilating - By Specialist Contractor
Exterminator
Fire, Smoke And/Or Water Damage Clean-Up - By
Contractor
Flea Market Or Swap Meet Operators
Floor Waxing Or Polishing - By Building Owner,
Lessee, Management Agency Or Contractor
Fumigating - Not Agricultural - By Contractor
Janitor Service Contractor
Kitchen Equipment Exhaust Duct Cleaning - By
Specialist Contractor
Post Construction Clean-Up - New Homes - By
Specialist Contractor
Power Washing Of Exterior Walls Or Decks At
Residential Or Commercial Sites – By Contractor
Storage - Self-Service
Sweeping Of Parking Lots - Shopping Areas And
Similar Areas, By Specialty Contractor
Swimming Pool Cleaning Or Maintenance - By
Specialty Contractor
Swimming Pool Liner Installation - Vinyl, By
Swimming Pool Maintenance Contractor
Termite Control - By Contractor
Truck Washing Service – Mobile
Warehouse - Storage - Self-Service
Window Cleaning Contractor
972 ATTENDANT CARE ---
---Attendant care is intended to allow individuals who have been diagnosed with a medically determinable
physical impairment to remain in their homes in lieu of placement in a residential care facility. Attendant care
workers assist individuals with activities of daily living, including but not necessarily limited to: eating and
drinking, walking, transferring (i.e., getting in and out of bed or a chair), personal hygiene, dressing and using the
bathroom.
This classification shall apply only to attendant care recipients (consumers) who: (1) qualify for federal and/or
state attendant care funding programs (including but not limited to the Attendant Care Act Program) AND (2) are
considered to be the employer of the caregiver for workers compensation insurance purposes (i.e., consumer as
employer model). Attendant care services under the consumer as employer model are coordinated through a
fiscal employer agent. The fiscal employer agent is responsible for administrative tasks such as assisting
consumers in applying for services, maintaining payroll records and securing workers’ compensation insurance.
Commonwealth regulations require workers compensation insurance for attendant care under the consumer as
employer model.
OPERATIONS NOT INCLUDED:
1. --- Assign Code 943 to home care agencies providing attendant care services to their clients regardless of
funding source. See Code 943 for additional information.
UNDERWRITING GUIDE
Attendant Care --- - Consumer as Employer Model
973 HOTEL
- all employees except office, food service or beverage operations and slot machine gambling
staffs.
Please see the Hotel Or Motel Operations entry in the General Auditing & Classification Information section
for further information on the scope of this class.
UNDERWRITING GUIDE
Bed and Breakfast
Commercial Boarding Home
Golf Course Operated By Hotel
Motel
Religious Retreats
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974 RETIREMENT OR LIFE CARE COMMUNITY – with less than 50% of beds Licensed as
Intermediate Care or Higher – all employees except office and home health care services.
LIFE CARE/RETIREMENT COMMUNITIES offer lifetime guarantees for housing and long term skilled
nursing care. These facilities provide independent living units, personal care units and intermediate skilled
care units at one site. The client pays a one-time entrance fee and subsequent monthly maintenance fees.
Clients enter through independent living units and as needed progress onto higher levels of care.
A Life Care or Retirement Community is a multiple tier facility meaning it has a mix of licensed beds and
unlicensed quarters such as apartments or cottages. These insureds are classified to either Code 960 or
to Code 974 dependent upon the counting procedure delineated below. Personal care, intermediate care
or skilled nursing beds shall be counted per bed. Apartments or cottages shall be counted per number of
units with each unit being the equivalent of a bed. Those with 50 percent or more beds licensed as
intermediate care or higher are assignable to Code 960. Those with less than 50 percent so licensed are
assignable to Code 974.
Such may be certified by the Insurance Department as a Life Care Community. When not certified, care is
purchased on an “as needed” basis.
There shall be no payroll division between Code 974 and Codes 960 and 979 at a single location.
Types of Facilities to be included in the classification are:
Continuing Care Community, with less than 50 percent of beds licensed as intermediate care or higher
Life Care Community, with less than 50 percent of beds licensed as intermediate care or higher
Retirement Community, with less than 50 percent of beds licensed as intermediate care or higher
OPERATIONS ALSO INCLUDED:
A facility operated by a religious organization for the purpose of providing health care services exclusively
to clergy or other persons in a religious profession who are members of the religious organization
operating the facility. These facilities are exempt by statute from the health care facility and personal
care home definitions and, hence, from the Departments of Health and Public Welfare regulations
respectively.
Payroll developed by separate staff(s) performing home health care services shall be separately
classified as provided in this Manual.
UNDERWRITING GUIDE
Continuing Care Community - With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher
Life Care Community - With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher
Retirement Community - With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher
975 RESTAURANT, N.O.C. – all employees except office
Applicable to retail businesses principally engaged in preparing food(s) and selling the prepared food(s)
and beverages (alcoholic or nonalcoholic) to the public for immediate consumption on the businesses’
premises. This is a "traditional" restaurant where customers may either select their table or be seated by a
hostess or another of the businesses’ employees, browse a varied menu while seated at their table and
place their food order with a member of the wait staff who will then place the order with the kitchen staff.
The prepared food will be served to the customer by the wait staff who remains available to further assist
the customer during the course of the meal. Where wait service is provided it is the practice for customers
to give a gratuity to the wait staff person based upon the quality of service provided.
OPERATIONS NOT INCLUDED:
1. Assign Code 944 to country or yacht clubs or golf courses.
2. Assign Code 945 to hotel restaurants.
UNDERWRITING GUIDE
Dinner Theater
Restaurant, N.O.C.
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976 COMMUNITY CENTER – all employees including office
Applies to a YMCA, YWCA that follows the “traditional” YMCA, YWCA business model. A traditional
YMCA, YWCA will provide a range of recreational, informational and social services but is not principally
engaged in the operation of a camp, health or exercise club or after school program. The range of
programs and services provided by a traditional YMCA, YWCA include but are not necessarily limited to:
sports leagues, personal fitness services, pre-school and/or child day care, camping, employment
readiness and training programs, advice services, immigrant services and conference centers.
Also applies to a community center that is not principally engaged in the operation of a camp, health or
exercise club or after school program. A community center is a public location where members of a
community gather for group activities, social support, public information, and other purposes. Community
centers may be open to the entire community in which they are located or to a specific group within the
greater community.
Further applicable to a senior citizens center and an adult day care. A senior citizens center provides
programs and services to a clientele that is typically ages 55 and older. The focus of such centers is to
assist senior citizens in living active and engaged lives. Typical programs and services provided by a
senior citizens center may include but are not necessarily limited to: arts and crafts, social functions such
as dances, seminars and classes on a range of topics such as computer literacy, and field trips. An adult
day care provides non-residential custodial care for individuals typically 18 years and older who cannot
care for themselves due to age and/or illness.
OPERATIONS ALSO INCLUDED:
1. A camp operated by any organization whose operations are assignable to Code 976.
2. Pre-school (child care or early education) or after school program services provided by any
organization whose operations are assignable to Code 976.
OPERATIONS NOT INCLUDED:
1. Assign Code 884 to a YMCA, YWCA or Community Center that is principally engaged in the
operation of a health or exercise club.
2. Assign Code 891 to a YMCA, YWCA or Community Center that is principally engaged in the
operation of an after school program.
3. Assign Code 978 to a YMCA, YWCA that is principally engaged in the operation of a camp.
4. Assign Code 986 to a YMCA, YWCA that is principally engaged in the operation of a shelter or
halfway house.
5. Assign separate staff performing home health care services to Code 942 or Code 943 as provided in
this Manual.
UNDERWRITING GUIDE
Adult Day Center
Boys & Girls Club
Community Center
Day Center For The Elderly
Daycare - Developmentally Or Intellectually
Disabled, No Residential Facility Affiliation
Daycare Center Operated By A Y.M.C.A., Y.W.C.A.
Recreation Association, Commission or Authority
Senior Citizens Center
Youth Athletic League (Including Police Athletic
League)
977 BARBER SHOP, BEAUTY PARLOR OR HAIR STYLING SALON
UNDERWRITING GUIDE
Barber Shop
Beauty Shop
Day Spa Not Affiliated With A Health Club Or
Swimming Pool
Electrolysis
Hairdressing Shop
Manicuring Shop
Massage Therapy Services
Tanning Salon
Tattoo Parlor
978 CAMPS, SUMMER OR WINTER, – all employees including office at camp locations.
Separate staff working exclusively at non-camp locations may be separately classified.
Executive Secretaries of Boy or Girl Scout Councils shall be assigned to Code 951.
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UNDERWRITING GUIDE
Boy Or Girl Scout Councils Camp Operations,
Including Clerical Workers At Camp Locations
Camp, Boy Or Girl Scout - Day, Summer Or Winter
Commercial Camp
Recreational Vehicle Campground
Scout Camp
Summer Camp
979 RESIDENTIAL FACILITY FOR THE ELDERLY – NON-MEDICAL – all employees except
office and home health care
Applicable to businesses providing custodial/personal care for residents who are ambulatory and where
facilities are non-medically oriented. The Commonwealth of Pennsylvania provides two definitions for
custodial care/personal care: (1) Care to maintain an individual not involving highly skilled rehabilitative or
nursing services; (2) Care to maintain an individual that can be given by a layman, i.e., food, shelter and
unskilled supervision.
Includes facilities licensed as personal care homes by the Pennsylvania Department of Public Welfare
(DPW). Information published by DPW discloses a large percentage of personal care home residents are
over the age of 60. Such facility may also provide personal care service for individuals with physical dis-
abilities, Alzheimer’s disease, senility or other cognitive dysfunctions.
There shall be no payroll division between Code 979 and Codes 960 and 974 at a single location.
OPERATIONS ALSO INCLUDED:
Also included are residential facilities for the elderly that offer their guests services including but not
necessarily limited to laundry, dietary (a common dining area), housekeeping (the insured's employees
will clean client living areas), recreation and/or related social programs. Typically these facilities have
beds licensed as personal care and unlicensed quarters (apartments or cottages) or have only un-
licensed quarters (apartments or cottages).
OPERATIONS NOT INCLUDED:
Payroll developed by separate staff(s) performing home health care services shall be separately classified
as provided in this Manual.
UNDERWRITING GUIDE
Assisted Living Facility
Personal Care Home
Residential Facility For The Elderly - Non Medical
CITIES AND TOWNS
980 CITY, TOWNSHIP, Borough or County
.
For political subdivisions of the Commonwealth of Pennsylvania.
OPERATIONS NOT INCLUDED:
1. Assign Code 884 to Health Clubs.
2. Assign Code 887 to Museums.
3. Assign Code 890 to separately located and staffed Public Libraries. Separately located may be a
separate building or in an area of the municipal building separated from the other operations by floor-
to-ceiling partitions.
4. Assign Code 944 to Golf Courses.
5. Assign Code 951 to Inspectors
6. Assign Code 953 to Clerical Office.
7. Assign Code 982 to Workfare Program Employees.
8. Assign Code 983 to Housing Authorities.
9. Assign Code 985 to Auxiliary Police, Salaried Police Officers or Firefighters.
10. Assign Code 985 to all staff at a correction facility excepting only separate staff whose job duties fulfill
the definition of either Code 951 or Code 953 as delineated in Section 1, Rule IV, B. 2. a., b. or c. of
this Manual.
11. Assign Code 993 to Volunteer Ambulance Corps.
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12. Assign Code 994 to Volunteer Fire Companies.
13. Assign Code 996 to Volunteer Hazardous Materials Response Teams.
14. Assign the applicable nursing home classification to nursing homes.
15. Assign the applicable field-of-business classification to municipal authorities based upon each
authority’s principal operation (e.g., Code 753 to a sewage disposal plant authority).
UNDERWRITING GUIDE
Borough Employees, N.O.C.
City Emp. Except Sewer Const., Sal. Policemen &
Firemen, Vol. Firemen, Aux. Police, Workfare
Emp., Clerical Office
City Employees, N.O.C.
County Employees, N.O.C.
County Road Districts
Forest Ranger - Not State Employees
Garbage Works - Reduction Or Incineration -
Municipal
Meter Maid - Employed By A Municipality
Municipal Or County Employees, N.O.C.
Road Maintenance By Municipal Employees
School Crossing Guard
Sewage Disposal Plant, Municipal
Town Employees, N.O.C.
Township Employees, N.O.C.
Water Supply System - Operated By A Municipality
981 CASINO GAMBLING - all employees including office.
Includes all personnel of the licensed casino gambling facility.
A licensed casino facility is defined to include the gaming floor, all restricted areas servicing casino
operations, and food, beverage and retail outlets, and other areas serving the gaming floor which are
located on or are directly accessible from and adjacent to the gaming floor or the restricted areas servicing
casino operations.
OPERATIONS NOT INCLUDED:
As provided for in this Manual separately classify:
1. Areas or amenities exclusive to horse racing including pari-mutuel wagering.
2. Hotel operations.
3. Retail merchandise facilities, food and beverage outlets and other amenities or activities not located
on or adjacent to the gaming floor, or related to slot machine gambling operations.
UNDERWRITING GUIDE
Casino Gambling
982 WORKFARE PROGRAM EMPLOYEES
The Public Welfare Code as amended establishes the Workfare Program which applies (and this
classification) to employable recipients of public assistance who have been delegated by the Department
of Public Welfare to perform work for public or non-profit private agencies or for-profit temporary help firms
for temporary placement with private, nonprofit or for-profit employers under Workfare projects.
UNDERWRITING GUIDE
Workfare Program Employees
983 HOUSING AUTHORITY
An on-site property or project manager’s job duties may include but are not necessarily limited to:
performing maintenance and repair work, informing approved housing applicants of program requirements
(e.g., keeping their unit clean, payment of rent in a timely manner), handling tenant complaints, inspecting
each occupied unit once a year, inspecting vacant units for damage, checking the property‘s or project’s
general grounds (e.g., exit lights, fire equipment readiness, gutter condition), coordinating maintenance
and repair activities, assisting tenants to secure financial aid, medical care and other social services
provided by unrelated organizations, and coordinating and participating in tenant evictions (e.g., appearing
in court). Assign Code 983 to an on-site property or project manager so engaged. Code 983 shall also
apply to a resident manager so engaged.
An on-site property or project manager who does not perform any maintenance or repair work and who
also performs no direct supervision of the maintenance staff may be assigned to Code 951.
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An on-site property or project manager’s job title may be that of “housing administrator” or “assistant
housing administrator.”
Housing units owned and operated by a housing authority may be denoted as but are not necessarily
limited to: a property, a project, a development or a community.
OPERATIONS NOT INCLUDED:
1. Separately rate to the applicable construction classification(s) new construction, alterations or
demolition as provided in this Manual.
2. Assign Code 982 to Workfare Program Employees.
UNDERWRITING GUIDE
Housing Authority
984 INSURANCE COMPANY – all employees including office
A business chartered under state law that undertakes to indemnify for losses pursuant to a written contract
of insurance and to perform other insurance related operations. Such business is also licensed by the
Pennsylvania Insurance Department as an insurance company.
OPERATIONS NOT INCLUDED:
As provided for in this Manual, separately classify any contractor providing a service(s) to an insurance
company. Such businesses may include but are not necessarily limited to the types of businesses listed
below:
1. Independent insurance agents
2. Consulting actuarial firms
3. Advisory rating organizations
4. Independent auditing firms
5. Independent claim adjusting firms
6. Third party claims administrators
UNDERWRITING GUIDE
Adjuster, Insurance Company
Auditor (Insurance Company), Traveling
Inspection Of Mercantile, Mfg. Or Risks For
Insurance Or Valuation Purposes - By Insurance
Company
Insurance Company
Traveling Insurance Company Auditor
985 POLICE OR FIREFIGHTERS, SALARIED Employees of Cities, Townships, Boroughs or
Counties
OPERATIONS ALSO INCLUDED:
1. Auxiliary police or special school police appointed by municipalities or townships. For such
personnel, premium shall be based upon the actual remuneration subject to a minimum payroll of
$4,900 per year for each employee performing services at any time during the year.
2. Private contractors hired to operate a correctional facility or who operate a private correction facility
or who provide security services and security personnel serving in the capacity of correction
officers in a correction facility.
3. All staff at a correction facility, excepting only separate staff whose job duties fulfill the definition of
either Code 951 or Code 953 as delineated in Section 1, Rule IV B. 2. a., b., or c. of this Manual.
OPERATIONS NOT INCLUDED:
1. Assign Code 980 to employees exclusively engaged as school crossing guards.
HEART & LUNG ACT (Act 193, P.L. 477. Approved June 28, 1935, As Amended)
This Act provides a special form of workers' compensation benefit to professional police officers and
firefighters injured on the job. The compensation under the Act is provided only to the aforementioned
employees when the work related injury is temporary but totally disabling. Typical injuries covered by the
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Act are sprains and strains, back and knee injuries and broken bones. Police officers and firefighters
typically recover from these kinds of injuries, so they are temporary. However, during the recovery
process, the employees tend to be unable to perform their jobs.
Heart & Lung Act compensation provides the employee 100 percent of his/her straight-time pay, while
maintaining all benefits. The injured employee is also entitled to the benefit of any pay raises that occur
during the period of his/her disability. The Pennsylvania Workers' Act provides for payment of two-thirds
of the employee's salary at the time of injury.
Exclude from the payroll audit remuneration paid under the Heart & Lung Act subject to verification of
appropriate supporting documentation by the auditor.
Reasons for excluding such remuneration:
• Such compensation is considered workers' compensation payment, which is not construed to be
remuneration.
• Remuneration paid under the Heart & Lung Act is a benefit prescribed by law, i.e., municipal
employers had no choice but to grant this remuneration. As such, these payments should be treated
as a benefit provided by the employer and not treated as remuneration. In contrast, regular sick pay
is voluntarily provided to employees as wages earned for services rendered and is, therefore,
included as remuneration.
• While sick pay is included as salary for income taxation, payments under the Heart & Lung Act are
excluded for income tax purposes.
UNDERWRITING GUIDE
Auxiliary Police
Correctional Institution Guards (Not State
Employees)
Fire Department - Paid
Fire Patrol Or Protective Corp. - Independent - Paid
Firemen - Not Volunteer
Guards At Corr. Institutions, House Of Corr.,
Prisons Or Prison Farms - Not State Employees
House Of Correction Guards (Not State
Employees)
Police - Auxiliary
Police Deputies
Police, Special School Police
Policemen And Detectives
Prison Farm Guards (Not State Employees)
Prison Guards (Not State Employees)
Sheriff And Sheriff's Deputies
986 ADULT SHELTER OR HALFWAY HOUSE – RESIDENTIAL – NON-MEDICAL – all
employees including office
Applicable to shelters for adults who are homeless, victims of domestic abuse or unwed mothers or to
halfway houses for prison release programs or drug and alcohol residential facilities not otherwise
classified. Such are non-medical residential facilities providing in a non-institutional environment
counseling and training in daily living skills aimed at reintegrating residents into the community. The
residents of these facilities are adults, but residents of domestic violence shelters and homeless shelters
may be accompanied by their minor children. Services provided to clients may also include but are not
necessarily limited to: counseling for specific client needs, advocacy services, job training, child care and
help in seeking services available to the clients in the community. All provided services and the insured’s
administrative staff (regardless of location) are included within the scope of this class.
OPERATIONS NOT INCLUDED:
1. Assign Code 940 to residential facilities licensed as intermediate care facilities (ICF/MR or ICF/IID)
which house any number of intellectually or developmentally disabled clients or to group homes not
licensed as intermediate care facilities which house 9 or more intellectually or developmentally
disabled clients per facility. See the Code 940 class description for additional information.
2. Assign Code 941 to children and youth residential services, facilities providing non-medical residential
care such as community Residential Rehabilitation Services (CRRS) for mentally ill clients or group
homes not licensed as intermediate care facilities which house eight or fewer intellectually or
developmentally disabled clients per facility. See the Code 941 class description for additional
information.
3. Assign Code 958 to residential drug or alcohol addiction detoxification facilities licensed as an
Inpatient Non-Hospital Detoxification or to drug or alcohol treatment and rehabilitation facilities
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licensed as Inpatient Non-Hospital Drug-Free by the Pennsylvania Department of Drug and Alcohol
Programs.
UNDERWRITING GUIDE
Alcohol/Drug - Halfway House - Not Licensed As An
Inpatient Non-Hospital Facility
Halfway House - Pre-Parole Or Probation
Home For Unwed Mothers - No Medical Services
Maternity Home - No Medical Services
Shelter For The Homeless
Shelter For Victims Of Domestic Abuse
987 CHECK CASHING SERVICES – all employees including office
Applicable to establishments principally engaged in check cashing for a fee. Such risks may also provide
money orders, wire transfers, lottery tickets, transit passes/tokens or postage stamps to their customers,
each for a separate fee.
UNDERWRITING GUIDE
Check Cashing Service
Foreign Currency Exchange
988 BANK – all employees including office
Applicable to “brick and mortar” and online businesses whose operations must include the deposit and
holding of money in the form of checking/savings accounts or certificates of deposit. In addition these
businesses may also provide credit extensions, commercial/consumer loans or mortgages.
OPERATIONS NOT INCLUDED:
1. The operation of trusts, repossessed or other business properties away from the bank premises.
2. Financial agencies engaged solely in providing home equity loans, debt consolidation, or mortgage
services who do not receive money deposits and/or provide interest bearing accounts to their
borrowers.
UNDERWRITING GUIDE
Bank
Credit Union
Cyber Bank
Savings And Loan
991 ATHLETIC TEAM - NONCONTACT SPORTS – Professional or Semiprofessional
Applies to all players on the employer’s salary list whether regularly played or not, coaches, managers, trainers,
equipment managers or sports officials.
Noncontact sports include but are not necessarily limited to: baseball, basketball or soccer.
The entire remuneration of each player, coach, manager or sports official should be included in computing
premium subject to a maximum of $200,000 per policy year. When a player, coach, or manager works for two or
more teams in the same sport during the policy year, the maximum shall be pro-rated.
The remuneration of an individual player, coach, manager or sports official is subject to a minimum of $500 per
policy year, including board and lodging.
OPERATIONS ALSO INCLUDED:
1. Game staff (bench) providing water or equipment to players.
2. Sports officials.
OPERATIONS NOT INCLUDED:
1. Assign Code 951 to separate scouting staff.
2. Assign Code 969 to separate staff operating/maintaining the outdoor stadium.
3. Assign Code 969 to non-bench game day staff including but not necessarily limited to: cheerleaders,
dancers, mascots, persons mingling with the fans to rally support and/or distribute free t-shirts and
persons videotaping fan reactions or the game when the sport is played in an outdoor stadium.
4. Assign Code 971 to separate staff operating/maintaining the indoor arena.
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5. Assign Code 971 to non-bench game day staff including but not necessarily limited to: cheerleaders,
dancers, mascots, persons mingling with the fans to rally support and/or distribute free t-shirts and
persons videotaping fan reactions or the game when the sport is played in an indoor arena.
6. Assign the classification applicable to the business to payroll developed by a tennis or golf
professional (instructor) performing services for a country club, hotel or park.
UNDERWRITING GUIDE
Athletic Team: Noncontact Sports – Professional Or
Semiprofessional
Baseball Player, Coach, Manager Or Sports Official
– Professional Or Semiprofessional
Basketball Player, Coach, Manager Or Sports
Official – Professional Or Semiprofessional
Noncontact Sports Athletic Team, Professional Or
Semiprofessional
Semiprofessional Or Professional Athletic Team –
Noncontact Sports
Soccer Player, Coach, Manager Or Sports Official
– Professional Or Semiprofessional
992 SANITATION COMPANY
For establishments engaged in the cleaning of septic tanks, cesspools or chemical portable toilets.
Rubbish or garbage removal performed by a separate staff shall be assigned to Code 995.
UNDERWRITING GUIDE
Cesspool Cleaning, By Contractor
Portable Toilet Leasing/Servicing
Sanitary Company (Septic Tank, Cesspool Or Chemical Portable Toilet Cleaning)
Septic Tank Cleaner
993 VOLUNTEER AMBULANCE CORPS
The per Corps (Company) charge shall be applied on a per location basis, regardless of the number of
ambulances garaged at each location.
Any stipends paid to a member(s) of a volunteer ambulance corps should be considered remuneration
except to the extent that stipends paid qualify as expense reimbursements (See Section 1, Rule V, Item
F.1. - Employee Expense Reimbursements).
UNDERWRITING GUIDE
Ambulance Corps - Volunteer
Volunteer Ambulance Corps
994 Firefighter – VOLUNTEER FIRE COMPANY
Please see the Volunteer Fire Departments and/or Volunteer Fire Companies – Workers’ Compensation
Insurance Options entry in the General Auditing & Classification Information section for further information.
UNDERWRITING GUIDE
Fire Department - Volunteer
Fire Police - Special Voluntary
Firemen - Volunteer
Police, Special Fire - Voluntary
Volunteer Fire Company
995 RUBBISH OR GARBAGE REMOVAL
OPERATIONS ALSO INCLUDED:
Code 995 also includes but is not necessarily limited to businesses performing:
1. Environmental cleanup services
2. Sewer or water main cleaning by hydraulic method
3. Street sweeping
4. Cleaning of permanently-sited tanks including the bulk storage type
5. Debris box rental/service or dumpster rental/service
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OPERATIONS NOT INCLUDED:
1. Assign Code 862 to the collection and sorting of recyclables (e.g., newspapers, beverage cans, glass
or plastic bottles) by separate collection and sorting staff(s) with the sorting taking place in a
physically-separate work area.
UNDERWRITING GUIDE
Ash Collecting
Cleaning Permanently-Sited Tanks Or Railroad
Tank Cars – By Contractor
Containerized Trash Removal
Debris Box Rental/Service
Dumpster Rental/Service
Environmental Cleanup Services
Flood Debris Cleanup (Except Building Demolition)
- By Contractor
Garbage Or Rubbish Removal
Garbage Works - Reduction Or Incineration -
Private
Landfill Operations By A Rubbish Or Garbage
Removal Contractor
Oil Spill Cleanup
Pipe Cleaning - Interiors Of Sewer Or Water Mains
By Hydraulic Method
Railroad Tank Car Cleaning – By Contractor
Rubbish Or Garbage Removal
Sewer Cleaning - Interiors Of Sewer Or Water
Mains By Hydraulic Method
Street Sweeping - By Contractor
Tank Cleaning – Permanently Sited - Including Bulk
Storage Type By Contractor
Trash Dumpster/Debris Box Rental/Service
Trash Removal Including Containerized
Trash Transfer Station – Non-Municipal
Waste Removal - Industrial And/Or Domestic
Water Main Cleaning (Interiors Of) By Hydraulic
Method
996 VOLUNTEER HAZardous MATerials Response TEAM
UNDERWRITING GUIDE
Haz Mat (Hazardous Materials) Response Team - Volunteer
Volunteer Haz Mat (Hazardous Materials) Response Team
CEMETERIES AND UNDERTAKERS
997 UNDERTAKERS
UNDERWRITING GUIDE
Crematory Operation
Funeral Director
Pet Cremation Service – No Veterinary Services
Undertaker
999 CEMETERY
UNDERWRITING GUIDE
Cemetery Operation
Cemetery, Opening Graves, Removing And Reinterring Remains
AGRICULTURE
Agriculture, the art or science of cultivating the ground, includes not only farming but also horticulture – the
cultivation of a garden or orchard, the art of growing fruits, vegetables or ornamental plants – and the breeding,
raising and care of livestock for sale or for dairying purposes. Agriculture includes the marketing and
transportation of these products by the farmer.
Code 917 may also be assigned when a retail store is operated by a separate crew of employees with no inter-
change of labor with the employer’s other operations and when separate payroll records are kept.
FARMS
0006 FIELD CROP or VEGETABLE FARM – the raising of all field crops or vegetables or general farms
which carry on a variety of operations
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OPERATIONS NOT INCLUDED:
1. Assign Code 113 to separately-staffed canning, pickling or operations preserving vegetables by use of
another food preservation technique.
2. Assign the appropriate inside domestic workers classification to inside domestic workers.
UNDERWRITING GUIDE
Farm, Crop
Farm, Field Crop
Farm, Grain
Farm, N.O.C.
Farm, Tobacco
Farm, Vegetable
Grain Farm
Grass Seed Raising
Sod Farm
Tobacco Farm
Vegetable Farm
0008 MUSHROOM RAISING
Applies to businesses principally engaged in raising mushrooms, including the incident production of hay
or other materials for compost.
OPERATIONS NOT INCLUDED:
1. Assign Code 007 to a contractor performing one or more of the following tasks: filling mushroom beds
with compost, spawning or casing.
2. Assign Code 113 to separately-staffed mushroom canning operations.
UNDERWRITING GUIDE
Farm, Mushroom
Mushroom Raising
Mushroom Spawn Production
0011 FLOWER RAISING
Applicable only to businesses raising flowers in fields or under glass to be marketed on a commercial basis
as cut flowers or living plants.
OPERATIONS NOT INCLUDED:
1. Assign Code 919 to separate staff in a physically-separate store or outlet at the same or contiguous
location to the flower raising.
UNDERWRITING GUIDE
Flower Raising
Greenhouse, Flower Or Vegetable Growing
Hot House, Vegetable Growing
Hydroponic Vegetable Production
Vegetable Growing, Hot House
0013 NURSERY
Applicable to businesses principally engaged in raising trees (including Christmas trees), shrubs or plants.
UNDERWRITING GUIDE
Christmas Tree Planting, Cultivating And Harvesting
Farm, Tree
0016 ORCHARD – the raising of fruit or nut trees or of berries or grapes.
OPERATIONS NOT INCLUDED:
1. Assign Code 113 to separately-staffed wine, apple juice, or similar products manufacturing.
2. Assign inside domestic workers to the appropriate inside domestic workers classification.
UNDERWRITING GUIDE
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Berry Or Fruit Farm
Cranberry Grower
Farm, Berry
Farm, Fruit
Farm, Vineyard
Fruit Farm
Fruit Packing, By Grower
Fruit Picking
Orchard Or Fruit Farm
Orchard Or Vineyard
Vineyard Or Orchard
0034 ANIMAL RAISING
– egg production, fish hatcheries, hogs, poultry or calf raising for veal.
OPERATIONS NOT INCLUDED:
1. Assign Code 0170 to farms raising fur-bearing animals.
2. Assign Code 111 to separately-staffed hog or calf dressing operations.
3. Assign Code 865 to separately-staffed poultry dressing operations.
4. Assign inside domestic workers to the appropriate inside domestic workers classification.
UNDERWRITING GUIDE
Animal Raising - Egg Production, Fish Hatcheries,
Hogs, Poultry Or Veal
Calf Raising For Veal
Farm, Chicken
Farm, Egg Producer
Farm, Fish
Farm, Poultry
Fish Grower
Fish Hatchery
Hatchery - Poultry
Hog Farm
Ostrich Farm
Piggery
Poultry Or Egg Producer
Veal Calf Raising
0036 DAIRY FARM – Farms engaged in the production of milk and other dairy products.
OPERATIONS NOT INCLUDED:
1. Assign Code 109 to separately-staffed milk plant processing operations.
2. Assign inside domestic workers to the appropriate inside domestic workers classification.
UNDERWRITING GUIDE
Dairy Farm
Farm, Dairy
Milk Producer - Fluid Only
0083 LIVESTOCK (excluding dairy or horse) FARM – includes but is not necessarily limited to the raising of
cattle, sheep or goats in fields/pastures
OPERATIONS NOT INCLUDED:
1. Assign inside domestic workers to the appropriate inside domestic workers classification.
UNDERWRITING GUIDE
Breeding Farm - Cattle, Sheep Or Goats
Cattle Farm
Farm, Livestock
Goat Farm
Livestock (Excluding Dairy Or Horses) Farm -
Animal Raising In Fields/Pastures
Sheepmen
0170 FUR BEARING ANIMAL FARMS – includes grading, sorting and packing
UNDERWRITING GUIDE
Chinchilla Farm
Fur Bearing Animal Raising
Mink Farm
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MEMBERS OF RELIGIOUS ORDERS
“Members of Religious Orders” as used in this Manual shall mean those individuals who are members of a
religious denomination and who have taken the vow of poverty. Such individuals may be assigned to perform
duties in churches, hospitals, schools or other institutions. The term “Members of Religious Orders – Occasional,”
as used in the Manual shall mean those individuals, as defined above, who perform services for a period of less
than six months during the policy period.
0901 MEMBERS OF RELIGIOUS ORDERS
UNDERWRITING GUIDE
Members Of Religious Orders
0902 MEMBERS OF RELIGIOUS ORDERS – OCCASIONAL
UNDERWRITING GUIDE
Members Of Religious Orders - Occasional
DOMESTIC WORKERS
0908 DOMESTIC WORKERS - INSIDE – OCCASIONAL.
UNDERWRITING GUIDE
Domestic Workers - Inside - Occasional
0909 DOMESTIC WORKERS - OUTSIDE – OCCASIONAL – including occasional private
chauffeurs
(Codes 0912 and 0909 are not available for use in connection with the operation of a farm.)
UNDERWRITING GUIDE
Domestic Workers - Outside - Occasional - Including Occasional Private Chauffeurs
0912 DOMESTIC WORKERS - OUTSIDE – including private chauffeurs
UNDERWRITING GUIDE
Chauffeurs, Private - Not Available For Use With Any Farm Class
Domestic Workers - Outside - Including Private Chauffeurs
0913 DOMESTIC WORKERS - INSIDE, excluding office employees
UNDERWRITING GUIDE
Domestic Workers - Inside, Excluding Office Employees
EXPLOSIVES AND AMMUNITION MFG.
4771 EXPLOSIVES Or Ammunition MFG., N.O.C.
Includes but is not necessarily limited to: bag loading - propellant charges, black powder mfg., cap, primer,
fuse, booster or detonator assembly, cartridge charging or loading, fireworks mfg., high explosives mfg.,
projectile, bomb, mine or grenade loading, projectile or shell mfg., shell case loading or smokeless powder
mfg. – single base.
Code 0771 must be applied to Code 4771 payroll to determine the mandatory catastrophe reserve which
is not subject to experience or retrospective rating.
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OPERATIONS NOT INCLUDED:
1. Assign Code 4777 to businesses or separately located and staffed facilities principally engaged in the
preparation and/or distribution of blasting agents and/or distribution of high explosives.
UNDERWRITING GUIDE
Ammunition Mfg.
Bag Loading, Explosives
Black Powder Mfg.
Blasting Cap Mfg.
Cartridge Charging Or Loading
Cordite Mfg.
Dynamite Mfg.
Explosives Or Ammunition Mfg., N.O.C.
Fireworks Mfg.
Flare Mfg.
Fuse Mfg., Explosive
High Explosives Mfg.
Nitroglycerin Mfg.
Projectile Loading
Shell Case Loading
Smokeless Powder Mfg.
4777 EXPLOSIVES DISTRIBUTOR
Includes the preparation and/or distribution of blasting agents and/or the distribution of high explosives
and/or the distribution or exhibition of fireworks.
OPERATIONS NOT INCLUDED:
1. Assign Code 609 to blasting operations conducted by a separate crew.
2. Assign Code 4771 to explosives manufacturing.
UNDERWRITING GUIDE
Anfo Mfg.
Blasting Agents Mfg.
Fireworks Distributor And/Or Exhibitor
Slurry Blasting Agents Mfg.
MARITIME or FEDERAL EMPLOYMENTS
(1) Liability under the U.S. Longshore and Harbor Workers’ Compensation Act.
(a) To provide insurance against liability under the U.S. Longshore and Harbor Workers’ Compensation
Act, the Standard Workmen’s Compensation and Employers’ Liability Policy shall be used with
endorsement providing for coverage under such Act (See Section 3).
(b) The rates for the following classifications have been calculated to provide coverage under the U.S.
Longshore and Harbor Workers’ Compensation Act:
STEVEDORING:
Any or all of the following operations conducted by employees not members of the crews of vessels shall be
classified as “Stevedoring”:
1. Loading or unloading, stowing, shifting or trimming of cargo, supplies and materials on board vessel.
2. Transfer of cargo, supplies and materials between vessels and pier, irrespective of the necessity of work on
board vessels by employees of the insured.
3. Transfer between stringpiece and point of deposit on dock or adjacent warehouses – including tiering,
sorting and breaking down.
4. Operation of all mechanical equipment, including dock tractors, in connection with the above.
Any or all operations as defined above shall be assigned to Code 7309F if the operations described by Item
2 above, whether conducted by one or more concerns, require the use of hoisting equipment except as
provided under Code 7327F. All other operations shall be assigned to Code 7317F. Drivers not conducting
Stevedoring operations as defined above shall be assigned to Code 811.
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6824F BOAT BUILDING OR REPAIR
This classification is applicable to the construction or repair of wood, metal, fiberglass or plastic yachts, motor
boats, sailboats or rowboats not exceeding 150’ in length overall where the coverage is under the U.S. Act.
UNDERWRITING GUIDE
Boat Building Or Repair
6826F MARINA
Applicable to all waterfront operations, including but not necessarily limited to: the operation of boat docks,
storage facilities, repair shops or marine railways, the sale or repair of boats or engines, the sale of parts or
accessories, dockside snack bars and all dockside employees. The operation of separately-staffed inland
boat showrooms or the operation of separately-staffed motels, restaurants, swimming pools, bowling lanes or
other recreational facilities shall be separately classified as provided for in this Manual.
Separate staff engaged in boat building are assignable to Code 6824F.
UNDERWRITING GUIDE
Marina - With Federal Coverage
6843F SHIP BUILDING, IRON OR STEEL
Includes fabrication or assembling of ship plates or frames, all yard operations and shops directly connected
with the construction of hull.
UNDERWRITING GUIDE
Ship Building, Iron Or Steel Including Naval
6872F SHIP REPAIR OR CONVERSION – ALL OPERATIONS
Includes shop or yard operations as well as the operation of dry docks and marine railways. Applicable only
to concerns engaged in general ship repair or conversion. Work performed on ships by other concerns shall
be assigned to the Manual classes describing the work. See special rules for application of U.S.L. factor to
State classification. (See Rule XII).
UNDERWRITING GUIDE
Dry Dock Operation
Marine Railway Operator
Painting Ship Hulls
Rigging, Ship
Ship Cleaning
Ship Repair
Ship Scaling
7309F STEVEDORING, N.O.C.
When policies are issued covering both Codes 7317F and 7309F, no division of payroll shall be permitted in
connection with the loading or unloading of any one vessel.
UNDERWRITING GUIDE
Stevedoring, N.O.C.
7313F COAL DOCK OPERATION AND STEVEDORING
Applies to coal docks using mechanical apparatus. Not applicable to contract stevedores or coal merchants
operating yards.
UNDERWRITING GUIDE
Oil Or Coal Dock Operation - Waterfront
Ore Dock Operation
7317F STEVEDORING – BY HAND OR HAND TRUCK EXCLUSIVELY
Includes incidental use of power-driven escalators or conveyors or operation of tractors or trailers through
side ports. No use of hoisting equipment. No payroll division in connection with a single vessel.
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UNDERWRITING GUIDE
Automobile Haulaway Or Driveaway Service, Driving Cars On Or Off Vessels
Stevedoring, By Hand Or Hand Truck Exclusively
7327F STEVEDORING – CONTAINERIZED FREIGHT
Applies to ships designed for freight carrying containers. No work in holds. Separately staffed over-the-road
trucking operations shall be assigned to Code 811. No payroll division with a single vessel.
UNDERWRITING GUIDE
Containers, Stevedoring
Stevedoring Containers
7366F FREIGHT HANDLERS – On piers or in terminals in areas adjoining piers
Applies to handling cargo on piers or adjoining areas or terminals, incident to loading or unloading vessels.
Such cargo handling includes but is not necessarily limited to: freight checks, stuffing and/or stripping
containers, loading and/or unloading trucks and/or railroad cars.
Freight handling not on piers or in terminals in areas adjoining piers (Stevedoring) conducted by a separate
staff shall be assigned in accordance with the class or classes appropriate to the business of the employer.
UNDERWRITING GUIDE
Freight Handling On Piers Or Terminals Or Adjoining Piers
8709F STEVEDORING – TALLYMEN AND CHECKING CLERKS
Engaged in connection with stevedoring work. Coverage under U.S. Act.
UNDERWRITING GUIDE
Stevedoring Tallymen
Weighers, Samplers Or Inspectors Of Merchandise On Vessels Or Docks
8726F STEAMSHIP LINE OR AGENCY – PORT EMPLOYEES
This classification includes superintendents, captains, engineers, stewards or their assistants and pay clerks.
UNDERWRITING GUIDE
Steamship Lines Port Employees
(2) Other Maritime or Federal Employments.
Maritime or Federal employments other than the U.S. Longshore and Harbor Workers’ Compensation Act (and
the Federal Mine Safety and Health Act), do not come under the provisions of Sections 651-655, Act 283, Laws
of 1921. Accordingly, the Pennsylvania Insurance Commissioner states he does not have jurisdiction over the
coverage, rules and rates for these other Maritime and Federal employments. In compliance with Federal Anti-
Trust laws the Pennsylvania Compensation Rating Bureau cannot promulgate rates for these coverages.
(3) Dredging Operations.
The rating value published in the Pennsylvania Workers Compensation Manual for Code 055 (for dredging of
materials on non-navigable waterways), Dredging, contemplates coverage under the State Act only. If coverage
is desired under the U.S.L. Act, the Federal increase factor shown in Section 2 shall be applied. A single policy
may be issued including Pennsylvania Act coverage, U.S.L. coverage and Admiralty coverage providing the
classification of operations in the policy declarations is subdivided to clearly indicate the classes and rating
values for Dredging operations subject to:
(a) The Pennsylvania Act alone or including U.S.L. Act coverage and
(b) Admiralty jurisdiction.
In lieu of a single policy, two separate policies may be issued as follows:
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(a) A standard Pennsylvania policy using rates approved by the Pennsylvania Insurance Commissioner,
applicable to Pennsylvania coverage only, or to Pennsylvania and U.S.L. coverage. Such policy shall be
endorsed to exclude Admiralty coverage.
(b) An Admiralty policy.
AIRCRAFT OPERATION
The classifications described under this class group apply to fixed wing and other aircraft. The phrase “members
of the flying crew” is defined to mean all flying personnel engaged in the operation of aircraft or the care of
passengers or cargo in flight. It includes, but is not limited to employees designated as airplane commanders,
pilots, check pilots, co-pilots, flight engineers, navigators, technical or other observers, flight technicians, radio or
radar operators, hosts, hostesses, stewards, stewardesses and pursers.
Ticket sellers and information clerks away from airport locations shall be separately classified by Code 953.
Ticket sellers, information clerks and personnel engaged in performing the checking-in of passengers and
baggage at airport locations shall be assigned to Code 7428.
When noted, an aircraft operations classification allows use of an associated classification for designation of a
mandatory nonrateable catastrophe reserve.
7405 AIRCRAFT OPERATION – scheduled and supplemental air carriers - all members of the flying crew.
This classification shall apply to scheduled or commercial air carriers, including cargo carriers, operating
under Part 121 of the Federal Aviation Regulations.
Code 7445 must be applied to Code 7405 payroll to determine the catastrophe reserve that is not subject to
experience or retrospective rating.
UNDERWRITING GUIDE
Aircraft Operation - Air Cargo Carrier
Aircraft Operation - Scheduled Air Carrier
Aircraft Operation - Supplemental Air Carrier
7413 AIRCRAFT OPERATION
– commuter air carriers – all members of flying crew
This classification shall apply to commuter air carriers who operate under Part 135 of the Federal Aviation
Regulations, conduct at least five round trips per week between two or more points, and publish flight
schedules that specify the times and places between which flights are performed.
Code 7453 must be applied to Code 7413 payroll to determine the catastrophe reserve that is not subject to
experience or retrospective rating.
UNDERWRITING GUIDE
Aircraft Operation - Commuter Air Carrier
7421 AIRCRAFT OPERATION – transportation of personnel in the business of an employer not otherwise
engaged in aircraft operations – all members of the flying crew
Applicable to the payroll of the pilot and all members of the flying crew. In the case of aircraft owned or
operated by an employer in the conduct of his business, this classification shall apply to the payroll of
executive officers or other employees acting as pilots or members of the flying crew. If the records of the
employer clearly indicate the weeks in which flying is performed by such employees, (1) only the payroll for
each week during any part of which the employee has engaged in flight duties shall be assigned to Code
7421 unless the classification applicable to the employee’s non-flying operations carries a higher insuring
carrier rating value in which event such classification shall apply and (2) the payroll for each week in which
no flying has been done shall be assigned to those classifications which would otherwise apply. If the
employer’s records do not clearly indicate the weeks in which flying is performed by such employees, the
entire payroll for such employees shall be assigned to Code 7421 unless the classification applicable to the
employee’s non-flying operations has a higher insuring carrier rating value in which event such classification
shall apply.
Assign the payroll and losses of employees who are transported as passengers (and who are not members of
the flying crew) to their normal applicable classification.
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OPERATIONS NOT INCLUDED:
1. Separately rate commercial aircraft operation as provided for in this Manual.
UNDERWRITING GUIDE
Aircraft Operation - Personnel Transport
7424 AIRCRAFT OPERATION, N.O.C – including but not necessarily limited to air taxi, patrol, photography,
mapping, skywriting advertising, survey work, sightseeing, student instruction, crop dusting or spraying or
flight testing – all members of the flying crew.
UNDERWRITING GUIDE
Aerial Patrol Or Photography
Aircraft Flight Testing
Aircraft Operation - Agricultural
Aircraft Operation - Air Taxi
Aircraft Operation - Crop Dusting, Seeding Or Spraying
Aircraft Operation - Forest Fire Fighting, Spotting And
Observation
Aircraft Operation - Mapping Or Survey Work
Aircraft Operation - Patrol
Aircraft Operation - Photography
Aircraft Operation - Sightseeing
Aircraft Operation - Skywriting Advertising
Aircraft Operation - Stunt Flying
Aircraft Operation, N.O.C.
Aircraft Sales Agency - Flight Operations
Helicopter Operation, N.O.C.
Hot Air Ballooning
Photographer - Aerial
School, Aircraft, Flight Employees
Stunt Flying
7428 AIRPORT OPERATION – ground employees
Ticket sellers or information clerks away from airport locations shall be separately classified by Code 953.
Ticket sellers, information clerks or personnel engaged in performing the checking-in of passengers or
baggage at airport locations shall be assigned to Code 7428.
UNDERWRITING GUIDE
Aircraft Cleaning - Including Specialist Contractor
Aircraft Fueling Or Refueling - Including By Specialist
Contractor
Aircraft Operation - Ground Employees
Aircraft Conversion Or Modification - Not By The
Original Aircraft Manufacturer
Aircraft Service And Repair
Airport Hangar Operation
Airport Operation - Groundmen
Flying Field
Ground Personnel - Aircraft And/Or Airport
Operations
Hangar Operation
Heliport Operation - Ground Personnel
9740 TERRORISM
Statistical Code 9740 relates to premium charged for losses covered under the Terrorism Risk Insurance Act
of 2002 as amended, and extended by the Terrorism Risk Insurance Program Reauthorization Act of 2007.
Premium developed under Code 9740 is not subject to premium discount, experience rating, merit rating,
schedule rating or retrospective rating.
9741 CATASTROPHE (other than Certified Acts of Terrorism)
Premium developed under Code 9741 is not subject to premium discount, experience rating, merit rating,
schedule rating or retrospective rating.
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INDEX
GENERAL AUDITING & CLASSIFICATION INFORMATION
Automobile Dismantlers
Automobile Service/Gasoline Station
Bakery Products Distribution
Ceramic Shops
Classification and Test Audit Inquiries
Clearing Of Land
Commission Salespersons
Computer And/Or Software Consulting Businesses
Drivers
Employment Contractor - Temporary Staffing
Executive Officers - Classification Assignment
Executive Supervisors - Construction Or Erection - 951
Frozen Or Frosted Food Products Mfg.
---
Hotel Or Motel Operations
Independent Contractor, Owner/Operator Or Employee
Manufactured (Mobile) Home Vs. Modular Home
Minimum Wage Procedure
Nursing Home, Personal Care Home and Residential Care Facility Classification Guideline
Per Diems
Prefabricated Metal Building Erection – Prefabricated Sheet Metal and Silo Erection - Metal
Prevailing Wage Payments
Product Assembly Definition
Property Management Firms
Regular and Frequent
Retail Store With Manufacturing Concern
Self-Service Gasoline Stations And Convenience Grocers
Separate Payroll Records - Definition
Shop Repair Operations
Ski Resorts
Snow Plowing and/or Removal
Tips vs. Automatic Gratuities
Truck Stops
Volunteer Fire Departments And/Or Volunteer Fire Companies - Workers’ Compensation Insurance Options
Wholesale/Retail Mail Order House Or Internet Sales - Definitions
Wrecking Or Demolition Or Building Moving Or Raising Project
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GENERAL AUDITING & CLASSIFICATION INFORMATION
AUTOMOBILE DISMANTLERS
A business whose operations include the dismantling of automobiles or other types of vehicles to recover
usable/salable used parts shall be classified pursuant to the manner in which the employer is principally
engaged. Please see the “Definitions” Ruling and Interpretation for additional information on principally engaged.
Below find examples of reasonably common classification assignments for such businesses:
1. Assign Code 815 to businesses principally engaged in dismantling automobiles or other vehicles to recover
usable/salable used parts and the sale of such and new parts.
2. Assign Code 815 to businesses principally engaged in performing automobile repairs (e.g., mechanical or
body).
3. Assign Code 818 to businesses principally engaged in the sale of new and/or used automobiles or other
vehicles (e.g., trucks, motorcycles).
4. Assign Code 858 to businesses principally engaged in the collection, handling and sale of ferrous scrap
metal.
5. Assign Code 859 to businesses principally engaged in the collection, handling and sale of nonferrous scrap
metal.
6. Assign Code 860 to businesses dismantling automobiles or other vehicles and collecting and handling a
combination of ferrous and/or nonferrous scrap metal and/or other secondhand commodities (e.g., paper,
glass) with no principal line of merchandise.
7. Assign Code 934 to businesses principally engaged in the sale of new and/or used automobile parts.
There may be a payroll division with Code 815 when such businesses also provide automobile repair
services or dismantle automobiles when the following conditions are fulfilled: the automobile repair services
or automobile dismantling is conducted in a physically separate work area by separate employee crews
and the majority of the automobile parts are sold to unrelated customers and are neither installed or used
by the business for repair services.
8. Assign Code 825 to businesses principally engaged in the storage of automobiles (e.g., an impound lot) or
in the parking of customers’ automobiles.
AUTOMOBILE SERVICE/GASOLINE STATION
It is common for automobile service stations or gasoline stations to be engaged in both the sale of gasoline and
the performance of automobile service or repair. When both operations are conducted at the same or
contiguous location, such establishment shall be classified on the basis of the principal operation:
When more than 50 percent of the gross receipts result from automobile service or repair, assign Code 815,
Automobile Service Center.
When more than 50 percent of the gross receipts are from gasoline sales, assign Code 816, Automobile Filling
Station.
An assignment of Code 815 or Code 816 is mutually exclusive for operations conducted at the same or
contiguous location.
Please refer to the separate entries in the General Auditing & Classification Information section “Self-Service
Gasoline Stations and Convenience Grocers" and “Truck Stops” for information on classifying such enterprises.
BAKERY PRODUCTS DISTRIBUTION
Payroll developed in the wholesale distribution of bakery products, including but not necessarily limited to bread,
cakes, pies, cookies or crackers by a baker whose production facilities are located in another state or by an
independent business (not related to a bakery) must be assigned to Code 924.
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CERAMIC SHOPS
The operations contemplated by the term “ceramic shops” are manual with little or no mechanization. The major
material is a liquid clay known as slip. After mixing, the clay is poured or pumped into plaster of paris or rubber
molds. When dry, the clay is now called greenware (an unfired shape or figurine) which is manually trimmed,
inventoried or shelved for further hardening and curing, then sold to customers. Retail customers often paint or
finish the greenware and return it to the shop for firing. A ceramic shop will often hold classes for students who
will perform all of the above functions except for the firing. The ceramic shop may also sell paints, artist-type
brushes, decals and ceramic hand tools.
Payroll developed in operations as discussed above shall be assigned to Code 928 .
CLASSIFICATION AND AUDIT INQUIRIES
Written classification and audit inquiries may be submitted to the Classification & Field Operations Department of
the Pennsylvania Compensation Rating Bureau (PCRB) in one of the following methods. PCRB’s preferred
method is by means of PCRB’s website (www.pcrb.com) by clicking on “Classification” on the website’s main
menu and then clicking on “Classification Inquiries.” PCRB will also accept written inquiries by means of
facsimile or the USPS.
For the Classification & Field Operations Department of the PCRB to operate effectively, it is important that the
PCRB have the full cooperation of every carrier, agent and employer in providing the essential information that
the PCRB needs to make classification rulings and to otherwise be of service to you.
The information that the Classification & Field Operations Department needs to properly respond to inquiries
from carriers, agents or employers on classification questions is:
• A complete listing of all Pennsylvania operating locations
• The exact name (as shown in Item 1 of the policy) and address of the business in question
• The Bureau file number (if available) of the business in question (see Rating and Underwriting
Reference via the Application Login or “Classification inquiries”)
• A full and accurate written description of the business in question, including any available audits, loss
control reports and/or insurance application information
• Reason why a change in classification is being requested, i.e., has a substantial change in the
employer’s operations recently occurred?
• The name, title and telephone number of a management representative whom a PCRB field
representative can contact to schedule an appointment with the employer (in the event that a field
survey is necessary)
• Employer’s website address
--- The information that the Field Operations Department needs to properly respond to disputes concerning
payroll allocation on a final audit is:
• A request in writing from the insured or the insured’s agent of record outlining the nature of the dispute.
• A complete and accurate description of the business operations during the policy term in dispute and if
available a copy of the final audit as issued by the carrier.
• A complete listing of all employees being disputed including the names of each employee, a description
of the duties of the employees during the policy term of the audit dispute and an explanation why the
duties of the employees do not support the carrier’s assignment.
If should be noted that it is not the PCRB’s role to become involved in every dispute involving the allocation of a
particular employee’s payroll to a given classification. Allocations of payroll are made by the carrier and should
be explained by the carrier to the insured. Since the PCRB did not perform the audit, the PCRB does not
normally have the relevant facts on which to base an opinion or render a decision. Issues/disputes of this kind
should initially be referred to the carrier’s regional audit manager for resolution
Upon receipt of the written inquiry the PCRB will determine whether the information presented is sufficient to
determine the employer’s applicable classification. In those cases where the information provided is insufficient,
the PCRB will usually schedule the employer for a field survey/special audit or issue a “Description of Operations
Questionnaire.” Following the field survey/special audit or receipt of the completed questionnaire, the PCRB will
issue a written ruling on the matter that will be communicated to authorized parties. These decisions are subject
to further review as delineated in the “Appeals from Application of the Rating System Procedure” – Section 1,
Rule XVI.
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With respect to telephone requests, an official binding PCRB decision on classification/audit matters
cannot be provided over the telephone. However, the PCRB will offer opinions as requested. To that end a
carrier, agent or employer who telephones the PCRB on a classification/audit question should:
• Identify himself/herself and indicate the firm he/she represents;
• Give the name, address and PCRB file number (if available) of the employer in question;
• Be knowledgeable of the facts surrounding the situation and prepared to provide specific responses to
any questions asked.
Please remember the PCRB is in a position to reply only to an employer, the authorized agent or carrier-of-
record or another representative of the employer relative to the employer’s account (providing the PCRB has
received a signed, recently-dated letter on the employer’s letterhead authorizing the representative to act on the
employer’s behalf in the matter at issue).
CLEARING OF LAND
Below find the class assigned to payroll developed in each of four different but common types of land clearing or
right-of-way clearing or maintenance projects. Such class listing does not waive either the underwriting or payroll
division rules delineated in Sections 1 or 2 of this Manual.
1. Assign Code 009 for tree cutting/felling by chain saw regardless of tree size and the incident removal of
brush and/or stumps.
2. Assign Code 015 for tree cutting/felling by mechanized equipment regardless of tree size and the
incident removal of brush and/or stumps.
3. Assign Code 609 for all methods of clearing or removing brush and/or stump removal not incident to
tree removal including road construction.
4. Assign Code 005 for all methods of tree pruning, spraying (except aerial tree spraying, which is
assignable to the applicable aircraft operation class) or trimming, including incident tree removal and all
incident operations.
5. Assign Code 012 for brush or weed control using chemicals dispensed from portable or mechanical
ground spraying equipment.
COMMISSION SALESPERSONS (Deductible Expenses)
Commissions paid to commission salespersons shall be included in the audit of payroll for premium computation
purposes, except that traveling and all other expenses of the salespersons in connection with their employment
may be deducted provided the salespersons report such expenses and the insured maintains a definite verifiable
record of them. Arbitrary flat percentages shall not be allowed under the provisions of this interpretation nor shall
automobile depreciation be deductible as an item of expense unless such depreciation comprises a part of the
mileage rate allowance.
COMPUTER AND/OR SOFTWARE CONSULTING BUSINESSES
A business principally engaged in computer and/or software consulting is assignable to Code 951 and to Code
953 as each classification may apply pursuant to the job duties of individual personnel of such businesses.
One typical workday scenario for computer and/or software consulting staff is the consultant leaves his/her place
of residence in the morning and travels to a customer’s location, where the consultant will spend his/her entire
day working on the customer’s computer and/or software issues. At the end of the workday the consultant
leaves the customer’s location and returns to his/her place of residence. The duration or timing of such an
assignment may vary from one to several days to indefinite. Such persons do not engage in over-the-road sales
solicitation or collection work. As this is no different in relation to the typical workday for a computer person
employed directly by the customer, the assignment of such consultant’s payroll is to Code 953.
In the event a computer and/or software consultant typically visits two or more customer locations in a typical
workday, such separate consultant’s payroll is assignable to Code 951.
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If the employer cannot or will not provide a sufficiently detailed picture of a computer and/or software consultant’s
typical workday so the above procedure may properly be utilized, then the payroll of the consultant(s) shall be
assigned to Code 951.
The above classification procedure is also applicable to separate staff training a customer’s staff in the use of
software developed or purchased by the insurer employer for their customer(s).
DRIVERS (Payroll Allocation)
It is the Bureau's position that the payroll of drivers, chauffeurs or their helpers which cannot be allocated to a
specific classification because they have duties common to more than one classification shall be assigned to the
governing classification of the two or more classifications to which their work belongs.
The above ruling does not supersede any Manual rules found in Section 2 of the Pennsylvania Manual, nor does
it supersede any Manual wording footnotes found in Section 2 regarding the allocation of payroll for the 800-
series of classifications (Trucking and Storage Industry).
Example:
Insured X has approved classifications Code 0034, Animal Raising, and Code 865, Poultry and/or Fish
Dealer/Processor. If insured X had separate crews of drivers that did not interchange their duties between
the two operations, the separate crews would have their payroll allocated to the separate respective
classifications.
If no such separate crew existed and the drivers, etc. have duties common to both operations, their payroll
would be assigned to the governing classification exclusive of miscellaneous employee payroll.
EMPLOYMENT CONTRACTOR – TEMPORARY STAFFING
Employers engaged in supplying temporary staffing to unrelated concerns shall in all instances be classified in
accordance with the temporary staffing classes shown in Section 2 of this Manual per the cross-reference chart
below subject only to specified EXCEPTIONS for temporary staff engaged in the various occupations or tasks
listed after the chart. The cross-reference chart shows which direct employment business classifications are
assignable to each appropriate temporary staffing class. The customers' assigned direct employment business
classification shall be used in selecting the temporary staffing class(es) utilized in classifying the different
portions of a temporary staffing contractor's payroll.
Temporary staffing is a business that hires its own employees and assigns them to an unrelated business to
support or supplement that unrelated business' permanent workforce in a special work situation including but not
necessarily limited to employee absences (e.g., vacation or illness), temporary skill shortages, seasonal
workloads or special assignments or projects. The temporary staffing business usually contracts to fill a job but
not to supply a particular person to fill that job. The special work situation generally involves a work assignment
that may be of varying time length from a single day to any period less than a year.
TEMPORARY STAFFING CLASSIFICATION
to PCRB classification 104 if performed by direct employees of the client are to be assigned to the temporary
staffing Code 185. In total there are 24 temporary staffing classifications for which there is a single assignable
customer business classification, 12 temporary staffing classifications with multiple assignable customer
business classifications and one temporary staffing classification, Code 889, applies to all temporary staff whose
job duties fulfill the definition of clerical found in Rule IV, B. 2. a., Section 1 of this Manual regardless of the
customer’s business classification.
Assignable Customer
Business Classification(s)
185
For example, the table entry
104
indicates that temporary staff performing duties which would be subject
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TEMPORARY STAFFING
CROSS-REFERENCE CHART
185
187
189
191
275
276
104
107
113
161
221
222
291
297
491
493
495
497
255
281
403
445
451
472
499
520
521
522
475
984
988
555
744
890
920
963
977
488
752
887
892
893
932
936
952
987
523 524
103
441
459
471
476
485
487
489
551
553
755
818
884
891
894
899
927
935
967
968
976
986
997
115
142
263
416
446
449
458
473
474
477
483
486
506
507
581
667
751
757
816
820
886
896
897
898
916
917
918
919
925
941
944
948
954
964
975
981
525
526
028
050
101
105
108
110
119
132
134
135
136
163
166
204
205
225
227
257
261
265
285
311
327
404
407
415
433
454
456
457
461
463
465
501
502
513
535
571
617
649
660
664
675
677
716
718
753
814
815
825
885
888
915
922
924
934
945
966
969
971
973
978
0011
4771
012
025
051
055
059
106
109
111
130
139
141
165
201
301
305
306
319
323
402
406
411
413
421
427
429
431
435
447
467
509
511
512
514
536
573
603
607
646
662
663
670
673
674
676
681
804
805
807
808
809
810
817
821
855
857
865
880
882
907
910
933
939
980
992
999
0013
7428
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527
528
529
114
282
425
601
605
606
608
611
615
645
647
648
652
653
654
656
657
658
665
666
668
669
679
759
801
802
811
812
828
858
859
860
862
911
983
995
4777
005
015
112
655
721
806
009
659
803
587
691
693
695
867
563
609
651
661
813
871
877
879
881
883
889*
921
914
923
926
928
953
956
895
946
949
962
965
940
709
957
958
959
960
961
974
979
819
903
904
905
951
955
* Code 889 applies to temporary staff whose job duties fulfill the
de
finition of clerical found in Rule IV, B. 2. a., Section 1 of this Manual
regardless of the customer’s business classification.
EXCEPTIONS
1. AVIATION – any temporary personnel provided as flight crew in any capacity shall be assigned to
the appropriate aircraft operation classification.
2. LONGSHORING – personnel provided to load or unload a vessel shall be assigned to the
appropriate stevedoring classification.
3. SHIP BUILDING – temporary staff provided to perform work concerned with either ship building
and/or ship repair shall be assigned to the appropriate Federal classification.
4. FARM LABOR – any temporary staff shall be assigned to the appropriate agricultural classification
or if provided to perform mechanical harvesting, picking and related activities utilizing machinery
shall be assigned to Code 007.
5. COAL MINING – any temporary staff engaged in mining coal or to staff a coal breaker and/or
cleaning plant shall be assigned to the appropriate Coal Mine Compensation Rating Bureau
classes.
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6. LEASED EMPLOYEES – the leasing of personnel shall not be construed as temporary staffing.
7. CLERICAL – all temporary clerical staff shall be assigned to Code 889 regardless of the customer's
business classification.
8. HOME HEALTH CARE – any personnel performing home health care services shall be assigned to
the appropriate home health care class as provided in Section 2 of this Manual.
9. The following classifications are not available as a guide in classifying temporary staffing
contractors: 985, 993, 994, 996, 0901, 0902, 0908, 0909, 0912 and 0913.
10. WORKFARE PROGRAM EMPLOYEES – assign Code 982 for employable recipients of public
assistance delegated by the Department of Public Welfare for temporary placement by a temporary
staffing contractor with private, nonprofit or for-profit employers under Workfare projects.
11. ATTENDANT CARE SERVICES – Assign Code 972 to attendant care aides sent to a provider to
perform attendant care services pursuant to the Medicaid Waiver or Pennsylvania Attendant Care
Act (Number 150 of 1986) that became effective July 1, 1987.
12. EMPLOYMENT CONTRACTOR’S PERMANENT STAFF – shall be assigned to Codes 951 and
953 as they may apply. Other permanent staff employees with duties falling beyond the scope of
the standard exception classes shall be assigned to Code 971.
EXECUTIVE OFFICERS - CLASSIFICATION ASSIGNMENT
A significant number of disputes occur as a result of the misclassification of executive officers' payroll. In an
attempt to enhance the accuracy and consistency of the treatment of these issues by insurance companies,
below find a series of questions that the PCRB believes will aid in the determination of the proper classification
for executive officers.
• Who are the officers of the corporation for the policy period in question?
• Was each of these officers active in the business during the policy period in question?
• What were each officer's exact job duties?
• How many hours a week (or what percentage of time) does each officer work in the store, shop, job site,
farm, etc.?
• How many hours a week (or what percentage of time) does each officer spend in the basic classification
work area, providing direct supervision and/or giving instructions to employees?
• How many hours a week (or what percentage of time) does each officer spend out of the office for sales
calls, meetings or other similar purposes?
Please also see Section 1, Rule IX, Paragraph A., 5. "Assignment of Payroll" that advises an executive officer
shall be classified in the same manner as any employee. Also please see the "Regular and Frequent" entry in
the General Auditing & Classification Information section.
EXECUTIVE SUPERVISORS - CONSTRUCTION OR ERECTION - 951
The assignment of Code 951 is applicable only to executive supervisors who do not exercise direct supervision
of construction or erection operations. Code 951 is not applicable to supervisors permanently located at a given
job location until the completion of that job. Code 951 is also not assigned to the payroll of any individual who is
directly in charge of construction workers (including general laborers) at a specific job location. Any person who
is directly in charge of construction work or construction employees at a specific job location shall be assigned to
that job classification or, if more than one classification is assigned, to the highest-rated classification for that job
if separate payroll records are not maintained.
The job duties of an executive supervisor would include time spent in an office and visits to a job site. Such
supervision given by an individual classified under Code 951 must be indirect; i.e., through another person such
as a superintendent or foreman. The executive supervisor has overall managerial responsibility for the various
projects. That responsibility may include making arrangements for the procurement of materials and/or the
delivery of supplies, procurement of subcontractors, maintenance of construction timetables, visits to job sites to
keep track of job progress, conferring with clients, architects and engineers, and traveling to and from the
company's headquarters. It also contemplates clerical office exposure and the part-time hazards of walking and
climbing around on job sites. Typically, the use of the classification is applicable to large construction companies
that have at least one level of supervision between the executive supervisor and the worker. It is also applicable
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in situations where numerous smaller projects are in progress simultaneously and the executive supervisor has
the managerial responsibility for all of them.
An exception to the above-stated application would apply to a job superintendent responsible for and physically
located at a specific job site where all operations are subcontracted to unrelated concerns. In this instance, the
contractor has no construction workers at the job site, and the superintendent cannot exercise direct control of
the subcontractor's employees. Therefore, in this circumstance the job superintendent should have his/her pay-
roll assigned to Code 951.
FROZEN OR FROSTED FOOD PRODUCTS MFG.
The processing of frozen foods shall be assigned to the classification which would apply if the product was not
frozen. This ruling is made as the application of cold to either chill or freeze food products is common to a
number of food processing classifications. It has been determined that the freezing operations of themselves do
not change the fundamental characteristics of the risk.
---
HOTEL OR MOTEL OPERATIONS
The two classifications applicable to hotel/motel operations are Codes 973 and 945.
Code 973 shall include all operations performed by hotel or motel employees except for separate food service
and beverage staff(s). Employees assigned to Code 973 include but are not necessarily limited to: front desk
employees, persons engaged in the operation of newsstands, candy or cigar shops or similar activities,
personnel operating or maintaining indoor or outdoor swimming pools, the golf course(s), video game room, the
health or fitness club, tennis courts or other hotel or motel guest amenities, maids, housemen, inside or outside
maintenance, store workers, barbers, laundry workers, employees performing concierge services (i.e.,
arrangements for tours, theater tickets or the rental of automobiles), or opening boxes and/or bags and laying out
pre-packaged food or beverages and/or precooked food (including heating of the precooked foods in a
microwave oven) and/or making coffee for a continental breakfast where there is no other food service or
beverage operations.
Separate staff exclusively engaged in the hotel's food service or beverage operations shall be classified by Code
945 which includes but is not necessarily limited to: waiters or waitresses and their assistants, cooks, kitchen
help, bartenders, cashiers, restaurant managers, musicians or entertainers. On the auditing procedures for tips
and musicians or entertainers, see Section 1, Rule V.
Payroll developed by interchanging hotel and hotel restaurant employees shall be assigned to Code 973 or to
Code 945, whichever has the higher value.
OPERATIONS ALSO INCLUDED:
1. Religious retreats.
OPERATIONS NOT INCLUDED:
1. Please refer to the Ski Resorts entry in the General Auditing & Classification Information section for
the classification procedure for such businesses.
2. The businesses of a concessionaire or independent contractor operating on the premises of a hotel or
motel will be classified on the merits of their operations.
3. Assign Code 953 to employees of the hotel or hotel restaurant exclusively engaged in clerical office
duties.
4. Assign Code 981 to payroll developed by slot machine gambling operations when conducted in a
physically separate department by a separate staff.
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INDEPENDENT CONTRACTOR, OWNER/OPERATOR OR EMPLOYEE
Determinations of Premium Obligations Where Questions of Workers’ Compensation
Coverage Status Arise
Questions involving whether a person is an independent contractor, owner/operator or employee fall into an area
of law for which consideration of many factors is potentially required in order to consider their entitlement to
workers’ compensation benefits. The Pennsylvania Compensation Rating Bureau (PCRB) does not make and
has no authority to make determinations regarding the entitlement of any person(s) to workers’ compensation
benefits arising out of the course of activities related to any business or other entity, whether any such person
has or has not been injured in the course of such activity. However, the PCRB will exercise authority over the
issue of whether or not premiums are due for an individual(s) whose workers’ compensation coverage status is
questioned. This authority is different from finding independent contractor, owner/operator or employee status
and is also different from establishing eligibility/ineligibility for benefits arising out of an accident or disease that
has occurred or may occur, determinations which the PCRB specifically cannot render. The PCRB’s procedure
in making determinations regarding premium obligations is as follows:
A carrier insuring an entity to which a sole proprietor, partner, corporate officer or LLC member provides
services as a subcontractor may not collect premium from the insured entity for that subcontractor if the
subcontractor has or had a standard workers’ compensation insurance policy covering the
subcontractor for the entire period during which services were provided.
Further, a carrier insuring an entity to which a person provides services as a subcontractor may not
collect premium for that person if the subcontractor is working in the capacity of an officer of a
corporation in providing such services and has executed a written election not to be subject to the
Workers’ Compensation Act.
A carrier insuring an entity to which a person provides services as a subcontractor which does not meet
either of the above criteria precluding collection of premium may either waive or collect premium from
the insured entity for that subcontractor. Carrier decisions to waive or collect premium in such
instances may consider a variety of factors, such as but not necessarily including or limited to the right
of direction and control of the subcontractor by the entity to which services are provided, whether or not
the subcontractor maintains general liability insurance coverage applicable to the services being
provided or the possibility that the subcontractor may have additional workers. Carrier decisions in
such regard are not subject to review by the PCRB.
MANUFACTURED (MOBILE) HOME VS. MODULAR HOME
Both a manufactured (mobile) home and a modular home are produced in a factory, but there are differences
between each type of home. The manufactured/mobile home is towed on a permanent steel chassis, which
remains a structural part of the home throughout its service life. It has a non-removable steel chassis, while a
modular home does not. Although required to be secured to the ground, the manufactured home retains its
permanent steel chassis, and, thus, while many are not relocated, a manufactured home may be relocated and is
considered removable and relocatable.
A modular home is transported to the installation site on a flat-bed truck. Modular homes are placed upon
foundations, often with the use of a crane. Modular homes are not relocatable and are considered a permanent
structure once placed upon a foundation.
The production of a manufactured/mobile home is assigned to Code 451. Code 305 is used to classify the
production of a modular home.
Assign Code 818 to a manufactured home setup or warranty service, whether by the dealer or a specialist
contractor.
Assign Code 652 to modular home setup, warranty service, remodeling, or repair, whether by the dealer or a
specialist contractor.
MINIMUM WAGE PROCEDURE
Section 1, Rule V., B. 2. o. of the Manual remuneration includes: Adjustments necessary to bring employees to
the federal minimum wage as reported by the United States Department of Labor.
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Section 1, Rule V., B. 3. e. of the Manual remuneration excludes: tips and other gratuities received by
employees.
All carriers are required to include an adjustment to equal the current federal minimum wage. The auditor should
verify if all employees' wages equal or exceed the federal minimum wage. If not, the following adjustments
should be made, assuming the current minimum hourly wage for tipped employees is included.
1. Determine the average number of full-time tipped employees and the normal work hours.
• 35 hour week x (the difference of federal minimum wage and the tipped employees'
minimum wages) x number of tipped employees x 52 weeks.
2. Determine the average number of part-time tipped employees and the normal work hours.
• Number of hours x (the difference of federal minimum wage and the tipped employee
minimum) x the number of tipped employees x 52 weeks.
NURSING HOME, PERSONAL CARE HOME AND RESIDENTIAL CARE FACILITY
CLASSIFICATION GUIDELINE
The following guidelines have been developed to aid in the classification of employees of a typical nursing
home/personal care home. Proper documentation on audit worksheets should be added whenever exceptions
are made to these guidelines. These guidelines, to varying de
grees, affect the following basic business
classifications.
Code 960, NURSING AND CONVALESCENT HOME
Code 974, RETIREMENT OR LIFE CARE COMMUNITY
Code 979, RESIDENTIAL CARE FACILITY FOR THE ELDERLY – NON MEDICAL
Nursing home/personal care home employees do not
have to provide actual “hands on” care to the patients
and/or residents in order to have their payroll assigned to one of the above basic classifications. The object of
the classification system is to group insureds into classifications so that the rating value for each classification
reflects the exposures common to such distinct business enterprise (See Section 1, Rule IV. C. 2. and 3.). It is
the business of the insured that is classified within Pennsylvania, not the separate employments, occupations or
operations within the business.
Employees who typically comprise the basic classification for a nursing home/personal care home are activity
staff, beauticians or barbers (usually remunerated through a 1099), dining room set-up and servers, drivers, food
preparation, house
keeping, laundry, maintenance/plant including supervisors, nurses (registered nurses,
licensed practical nurses), nurses aides includ
ing certified nurses aides, security and therapists (physical and
speech).
Employees typically considered office employees include accounting, accounts payable and accounts receivable,
business office, bookkeeping, finance, human resources and the office manager. These employees must work
in a physically separate office as defined in Section 1, Rule IV, B. 2.
Codes 960, 974 and 979 are “all employees except office,” which means none of the three classes permit payroll
division with Code 951, Outside Sales.
With the above statements in mind, the payroll of nursing home/personal care home employees should be
assigned in the following manner.
ADMINISTRATOR/EXECUTIVE DIRECTOR
Each facility has a licensed nursing home or residen
tial care facility administrator on site who is in charge of all
operations at the facility. This employee prepares budgets, reviews departmental reports, answers questions of
department managers, deals with licensing issues, handles public relation issues, attends community events to
promote the business, deals with HIPAA (Health Insurance Portability and Accounting Act) regulations, deals
with employee benefits, handles safety is
sues, interprets procedures and writes plans of correction based on
inspecti
on reports. The employee will attend patient care plan meetings. The administrator will make rounds of
the facility on a regularly scheduled basis. Each round will vary as to the amount of time it takes depending on
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the size and complexity of the facility. During rounds, the administrator walks the halls to observe that the
patients are being cared for properly, there are no unreported maintenance issues, no housekeeping issues that
are unsolved, the floor has adequate staffing and the general appearance of the facility is acceptable.
The administrator will stop and talk to residents to inquire if they have any complaints or concerns and will talk to
family members and volunteers who may have questions. The administrator will not provide direct patient care.
By state law (for nursing homes only) the administrator is not permitted to feed, toilet, administer medications or
provide any other type of care. However, administrators do keep track of how often nurses see patients.
Administrators should have their payroll assigned to the appli
cable basic classification, as they are regularly
exposed to the operative hazards of the nursing home/personal care facility. An administrator’s job duties fall
beyond the Manual definition of a clerical office employee.
ASSISTANT ADMINISTRATOR
An assistant administrator performs many of the same job duties as the administrator and reports directly to the
administrator in the chain of command.
This employee may assist the administrator in the preparation of
budg
ets, review departmental reports, answer questions of department managers, deal with licensing issues,
handle public relation issues, attend community events to promote the business, deal with HIPPA regulations,
deal with employee benefits, handle safety issues, interpret procedures and write plans of correction based on
inspection reports. The employee will attend patient care plan meetings. The assistant administrator may make
rounds of the facility on a regularly scheduled basis. Each round will var
y as to the amount of time it takes
depending on the size and complexity of the facility.
Dur
ing rounds, the assistant administrator may walk the halls to observe that the patients are being cared for
properly. They make sure no restraints are being used, there are no unreported main
tenance issues or
housekeeping issues that are unsolved, the floor is adequately staffed, and the general appearance of the facility
is acceptable.
The assistant administrator may stop and talk to residents to inquire if they have any complaints or concerns and
may talk to family members and volunteers who have questions. The assistant administrator may or may not
provide direct patient care. Assistant administrators should have their payroll assigned to the appropriate basic
classification, as they are regularly exposed to the operative hazards of the nursing home/personal care facility.
See the Regular and Frequent Ruling and Interpretation for the definitions of “regular and frequent.” An assistant
administrator’s job duties fall beyond the Manual definition of a clerical office employee.
ACTIVITY DIRECTOR
The activity director is in charge of the recreational and educational activities at a nursing home. The director is
responsible for setting up a schedule, orde
ring supplies for the activities and, in some of the smaller homes,
directly supervising the employees and residents in activities. If the activities director has a physically separate
office, does not participate nor directly supervise (this activity may be done by the assistant activity director) and
has no regular job duties in or about the facility, then the employee may have their payroll assigned to the clerical
office classification. However, most activity directors are responsible for organizing and directly supervising the
event and are present at the activity, whether it be on the premises of the facility or at another location (e.g., a
shopping trip to a local mall). As such, the payroll of an activity director is generally assignable to the basic
classification.
ADMISSIONS DIRECTOR
The admissions director may have alternate job titles such as marketing director, social services director, public
relations director or director of development. Regardless, this employee is responsible for working with residents
and their families and guiding them through the admission process. The admissions director will explain facility
rules (such as marking cloth
ing with a name) and patients’ rights. The employee will work with family members
who wish to br
ing furniture from home. The admissions director may explain that all electrical appliances must
be inspected for safety (no frayed wires). If a family member visits and removes money from the patient, the
admissions director must determine if an abuse situation ex
ists and deal with reporting suspected abuse. If a
patient is not happy with his room or roommate, the admissions director will determine if the patient can be
transferred to another room. The admissions director may coordinate family concerns with department heads. If
two family members disagree about treatment or how a resident’s money is being spent, the admissions director
may intervene and mediate the situation. They may do the charting about the social interactions of residents.
They will plan care meetings. If a patient passes away or moves to another facility, the admissions director may
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contact the family about collecting personal belongings. They may also work with the ombudsman (a
representative from the Area Agency on Aging that is assigned to a nursing home). The payroll of an admissions
director is usually assigned to the ba
sic classification, as they regularly spend time in and about the facility even
though their primary job duties keep them in a physically separate office.
CASE MANAGER
This position is responsible for the management of the reha
bilitation department. The employee directs the
therapists and gathers information on the level of care needed for minimum data sets (MDS) forms. The case
manager maintains the res
ident’s logs and compares the amount of therapy provided to the resident’s care plan.
The case manager usually does not provide any rehabilitation services. This employee may go to the local
hospital to screen charts for potential admissions. The case manager deals with dis
charge personnel in
hospitals regarding possible admissions to their facility. While at the nursing home, the case manager attends
managed therapy meetings to see that therapy provided to a resident is in compliance with Medicare regulations.
The employee prepares communications bulletins and may write articles for a news bulletin that is distributed to
resi
dents. The case manager meets with physicians and social service workers to determine if any residents in
the assisted living facility need to be moved to the nursing home. The employee is responsible for “hospitality”
when new residents move into the independent living cottages, if such a facility exists. The employee will go to
the resident’s apartment and visit with the resident, answering any questions while providing information about
the facility.
The case manager’s payroll is properly assigned to the basic classification.
CENTRAL SUPPLY CLERK
This employee is responsible for distributing supplies to the floors and assuring the cupboards are stocked with
needed supplies. This employee orders the supplies and determines what is chargeable to a resident. The
employee will physically stock the supplies in the units. Some facilities title these employees as purchasing, but
they work in an area similar to a storage of
fice. They will make deliveries of supplies throughout the facility, and
their control/purchasing is con
fined to a computer, paperwork or reports. Their offices are usually locked, since
this is also where the supplies are lo
cated. The central supply clerk’s payroll is properly assigned to the basic
classification.
CHAPLAINS
A chaplain is a clergyman in charge of the nursing facility’s chapel. They organize and conduct religious services
for the residents of the nursing facility. They will visit non-ambulatory and ambulatory facility residents to provide
spiri
tual counseling, individual worship services and counseling or just to see how a resident is faring in the
facility. They may conduct in-room communions and/or last rites. Their payroll is properly assigned to the basic
classification.
CLINICAL DIRECTOR
The clinical director’s job responsibilities usually involve up
dating and reviewing the resident’s medical and
treatment charts and folders. If they review medications and treatments on the floor or in the resident rooms or if
their offices are not physically separate from all other areas of the nursing facility, the payroll of the clinical
director is properly assigned to the basic classification.
DIETARY COORDINATOR/DIRECTOR/MANAGER/SUPERVISOR
In some of the larger facilities there is a dietary director/manager who maintains all the dietary requirement
records for the residents. Many residents have varying dietary needs, so this is often a critical position. This
employee would develop menus and oversee food service. This may entail charting the intake of food by the
residents. These du
ties are performed both in the office and on the floor. The duties also involve supervising
the preparatio
n of the food and trays. The employee may directly supervise dietary preparation in the kitchen or
walk throughout the facility when meals are served to see that the patient is given their dietary re
quirements.
The payroll of the dietary coordinator/director/ manager is properly assigned to the basic classification.
DIRECTOR OF NURSING (DON)/ASSISTANT DIRECTOR OF NURSING (ADON)
Director of Nursing -
This position is usually charged with overseeing the entire nursing/care functions of the
facility. This employee is responsible for administering the nursing program to maintain standards of patient care
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and advises medical staff, department heads and administrators in matters related to nursing service. The
employee analyzes and evaluates the quality of c
are administered by the nursing staff and visits residents
routinely. The DON does not do any actual patient care.
Some nursing directors move throughout the facility all of the time, while others less so, spending the majority of
their time in the office
. This employee performs the scheduling of the nursing staff, all of the interviewing and
hiring of nursing staff, and may review the unit manager’s work. Due to the nature of the employee’s work and
the fact that the position requires the visitation of
residents and the evaluation of the quality of care administered
by the nursing staff, the payroll of the director of nursing is properly assigned to the basic classification.
Assistant Director of Nursing - This position is responsible for directing the
programs of the facility. The
employee collabo
rates in composing and implementing nursing policy, practice and quality assurance throughout
the nursing department. The employee does not do any actual patient care. Primarily, their job responsibilities
center around the quality assurance programs. The ADON makes sure all nursing departments are ready for the
state survey. The ADON develops the schedule for quality assurance audits and reports. The employee directs,
supervises and assigns projects and programs to a quality assurance analyst. The employee develops and
directly oversees the Infection Control Program and reports monthly to the Quality Assurance Committee. The
employee may oversee the wound care program and plans, organizes and oversees the staff development
program, reviewing the accurate recording of in-
service attendance records. The ADON interacts on a regular
basis with patients, families, physicians and facility employees and makes tours throughout the facility on a daily
basis.
In
smaller facilities the ADON is the supervisor on the floor. Their time may be split between directly supervising
the registered nurses and other nursing staff and completing paperwork in an office. The payroll of the ADON is
properly assigned to the basic classification.
FACILITIES MANAGER
This employee, in most cases, has direct floor duties and can do hands-on repair and maintenance work in and
about the facility. This employee will also conduct evaluations for major repairs and improvements to the facility
that requires the hiring of outside con
tractors. The payroll of the facilities manager is properly assigned to the
basic classification.
HOME HEALTH CARE OPERATIONS
Payroll developed by separate staff(s) performing home health care services shall be separately classified as
provided in the Pennsylvania Workers Compensation Manual.
INVENTORY CONTROL COORDINATOR
This employee is responsible for the control and purchasing of hard goods and supplies used throughout the
facility. This employee usually has no hands-on responsibilities on the fa
cility floor. They usually make no
deliveries of supplies throughout the facility, and their control/ purchasing is confined to data entry, computer-
generated reports and related paperwork. The payroll of the inventory control coordinator is properly assigned to
Code 953, Office, if their job duties are confined to working in a physically separate office.
MEDICAL DIRECTOR/MEDICAL COORDINATOR
The medical director is usually a physician who is only active on a part-time basis. When he/she is active, the
duties are usually visiting patients and making rounds within the nursing home. The payroll of the medical
director is properly assigned to the basic classification.
MAINTENANCE DISPATCH
These employees’
major job responsibility is to dispatch work assignments to the maintenance employees.
These employees are found in larger type facilities. They spend no time performing maintenance work in most
facilities. They do not supervise the maintenance employees or do any inspections of the facility. As long as
their job duties are confined to working in a physically separate office, their payroll can be assigned to Code 953,
Office.
MASHGIAH
A mashgiah is an Orthodox rabbi or a person appointed by such a rab
bi whose responsibility is to prevent
violations of Jewish dietary laws by inspection of facilities where food assumed to be kosher is prepared for the
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public. These employees enter the kitchen area of the facility to make sure certain foods are kosher. This job
position is usually found in faith-based facilities, and their payroll is properly assigned to the basic classification.
MEDICAL RECORDS CLERK/WARD CLERK
The medical records clerks are normally responsible for updating resident’s charts and medical records. If they
spend no time picking up and dropping off charts at either nurses’ stations or resident’s rooms, assign Code 953.
If they per
form any of the above duties on a regular basis on the floor, their payroll is properly assigned to the
basi
c classification. If they complete their updates in a physically separate office, their payroll may be assigned
to Code 953, Office.
In larger facilities, medical records clerks usually work in the business office and use computers to maintain a
database
of records. In such circumstances assign Code 953. In the smaller facilities, they may have other
duties, including the delivery of medical supplies to nursing stations and interchanging labor as a central supply
clerk. If a medical records clerk has any of these duties, then their payroll should be assigned to the basic
classification.
NURSING SECRETARY/SCHEDULER
These employees do the paperwork for the nursing department, such as typing, scheduling, filing and other
administrative support job duties
. Their payroll may be assigned to Code 953, Office, if they work in a physically
separate office and have no floor exposure. If they have their desks at the nursing station that is on the floor,
their payroll would be assigned to the basic classification.
RECEPTIONIST
Receptionists answer incoming telephone calls and direct them to the correct extension. This employee also
greets in
coming visitors and asks them why they are at the facility. They may direct all visitors to sign a guest
register. They
may assist staff in making photocopies. They may maintain the postage meter and be
responsible for outgoing mail. They will observe resident safety while the resident is in the lobby area. If one of
the residents needs assistance or falls while in the
lobby area, the receptionist may quickly page an aide to
assist the resident rather than walk out to the resident herself. The receptionist will type the necessary
information onto a new resident’s identification bracelet. They may accept payment from residents or their
representatives. They may walk out to the office, lobby and/or solarium to lock up the doors at the close of each
day.
Receptionists in a nursing home facility not only greet and direct visitors but also provide a measure of
security/safety for wandering residents and for visitors as well. Such an arrangement invariably precludes the
assignment of Code 953, Office. Their payroll is properly assigned to the basic classification.
REGISTERED NURSE ASSESSMENT COORDINATOR (RNAC)
These employees are responsible for the completion and accuracy of the resident care planning process and
monitoring level-of-care changes and determinations. The RNAC oversees the development and implementation
of individual resident care plans and ensures the resident’s reaction and ongoing development. They are case
managers for the resi
dents and compile all of the paperwork that is needed to deal with the Health Maintenance
Organizations that reimburse the nursing home for the treatment and care of the resident. They input all types of
infor
mation into the computer about the activity level of all of the residents. They complete forms called Minimum
Data Sets (MDS) for each new admission to the facility. They complete MDS reviews on each resident on a
quarte
rly basis, as well as an annual MDS. The form must be completed for each resident at least once a
quarter and at other times required by Medicaid, including admission and change in condition.
The RNAC compiles this information by a comprehensive review of the patient charts. The form contains many
differ
ent sections used to determine how well the resident is able to function. The dietician is responsible for
completing the dietary section. The physical therapy department will complete a range of motion study and will
complete the appropriate section of the form. The form is a comprehensive form that gathers information about
the resident’s social skills, com
munication skills, activities, cognitive skills, nutrition, vision and activities of daily
livin
g. Nursing homes are reimbursed by Medicare for the care of a patient based on the condition of the patient.
If a patient is in a severe condition and requires extensive medical condition, Medicare will reimburse more funds
for that patient than a patient who is more self-
sufficient. The RNAC writes up reports to be submitted to
Medicare. These employees will visit nurses’ sta
tions to discuss the patient’s progress with a DON or nursing
supervisors. The RNAC will take the patient’s charts back to their office to type up the reports. These individuals
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will also visit patient rooms to do evaluations.
The amount of time an RNAC spends working throughout the facility varies. An assessment nurse has to assess
the patient, and different department heads complete parts of the form, but the RNAC signs off on the form. The
RNAC places his/her license at risk by signing a form verifying the data is correct. For example, if a report states
a patient has bedsores, the RNAC will go on the floor and physically
turn the patient over to verify this is correct.
Direct observa
tion of the resident, as well as communication with the resident’s direct caregivers across all shifts,
are essential for the RNAC to complete their job according to the Resident Assessment Instrument User’s
Manual, a manual issued by the Federal government regarding the MDS. Based on the above information and
job duties, the payroll of RNACs is properly assigned to the basic classification.
RESTORATIVE PROGRAMS DIRECTOR
This employee is responsible for making sure that the resi
dents eat regularly, walk and engage in the therapy
that is provided by the insured’s restorative aides. The employee will go out to see the residents and test them
and regularly walks around the facility. Part of the employee’s job responsibilities requires the employee to walk,
lift and bend. The restorative programs director directly supervises the restorative aides and reviews them doing
their jobs. Their payroll is assigned to the basic classification.
STAFF DEVELOPMENT/IN-SERVICE TRAINING COORDINATOR
These employees are registered nurses and are the “clinical experts.” When a new employee is hired, these
employees will do an orientation with the employee. They review corporate compliance, explain workers’
compensation and infec
tion control, and introduce the employee to his manager. They verify that all forms are
completed as required for the new hire. They attend “stand-up meetings.” These are meetings that occur at the
change of a shift. The employees
completing their shift will explain any changes in a resident’s condition to the
new shift. These meetings used to take place at the nursing station, but, due to HIPPA regulations, they are now
held in an activity room.
They are responsible for assuring the staff’s credentials and licenses are up-to-date. They assure nurses have
the correct number of continuing education credits. They arrange for educational classes to be provided to
employees. They may arrange for the maintenance department to provide information in a classroom setting on
fire safety and the correct operation of a fire extinguisher. They may arrange for housekeeping to conduct a
class for staff on infection control. They will gather information from the floor supervisors verifying nurses have
met IV competencies (inserted the correct number of IVs successfully in the correct amount of time).
They regularly spend time doing classroom teaching of em
ployees. They will teach and provide instruction
classes on hand-washing techniques
, resident safety, wound care and proper lifting mechanics. Their payroll is
properly assigned to the basic classification.
STAFF COORDINATOR
This employee would only work from their office completing staffing schedules for the various departments.
Their main job duty is to make sure there are enough employees for each shift.
If they have no other job duties and their scheduling work is done in a physically separate office, then the payroll
of these employees may be assigned to Code 953, Office.
TRANSPORTATION DISPATCHER
Some of the larger facilities have employees who sit in an office and schedule transportation for the residents for
shop
ping, doctors’ visits and family visits. If the employee has no other job duty and their scheduling work is
done in a physi
cally separate office, then their payroll may be assigned to Code 953, Office. If the employee
regularly engages in driv
ing the residents to and from their destinations, their payroll is properly assigned to the
basic classification.
UTILIZATION MEDICAL REVIEWER
These individuals review charts from medical records for the doctors to determine patient
medical needs.
These individuals work in enclosed offices and usually have no floor duties. If their work is done in a physically
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separate office, then the payroll of these employees may be assigned to Code 953, Office.
UNIT CLERK/SECRETARY
This employee is responsible for ordering supplies for the nursing department and checking secretarial notes for
quality. The unit clerk will code bills fo
r insurance companies, Medicare and Medicaid. These employees may
work on the nursing home floor at a desk behind the nursing stations, or they may work in a physically separate
office. Their responsibilities include maintaining all unit records of the patient residents. The employee answers,
the phones, schedules medical appointments for residents on the unit and marks files if a resident leave the
facility. The employee coordinates all labs and doctor appointments by telephone.
They call for transportation for all of the appointments and perform chart-thinning work according to the nursing
home’s policy. They maintain all forms and active files and coordinate all lab orders by telephone. They fax
paperwork to pharmacies and physicians and complete admission/readmission checklists for each admission.
This employee is responsible for the secretarial work on the unit. The employee assures doctor’s orders are
placed in the patient’s chart. The employee may work at a desk in the nursing station on the floor or may be in a
physically separate office. If the employee has no regular job duties on the nursing room floor and works in a
physically separate office, then their payroll may be assigned to Code 953, Office. If they work on the nursing
home floor at a desk behind the nursing station, then their payroll should be assigned to the basic classification.
VOLUNTEER COORDINATOR
The coordinator who has no duties/supervisory responsibilities over the volunteers on the floor, who simply
schedules and coor
dinates volunteers’ activities, can be classified as clerical. They usually work in an enclosed
office. Many coordinators simply spend their time on the telephone recruiting volunteers or asking them to come
in on a particular day. If they have no regular job duties in or about the facility and they work in a physically
separate office, their payroll should be assigned to Code 953. Those volunteer coordinators who supervise
volunteers on the floor should have their payroll assigned to the basic classification.
PER DIEMS
Per Diems refer to a specific amount of money that a business provides to an employee to cover living and
traveling expenses in connection with work. To the extent that specific documentation is not available for
substantiation of per diem expenses in accordance with Manual rules (see Section 1, Rule V, F.) per diem
expense reimbursement payments are included as remuneration for premium computation purposes.
Certain Internal Revenue Service (IRS) procedures allow for employer deduction of per diems paid to employees
under the terms of a “nonaccountable plan.” This type of plan does not require actual receipts for the expenses
covered by the per diems. Exclusion of per diems under a “nonaccountable plan” from remuneration for
premium computation purposes is solely a matter for carrier review and determination. Disputes emanating from
insuring carrier’s determinations in the area of nonaccountable IRS per diem plans are not subject to PCRB
review and resolution.
PREFABRICATED METAL BUILDING ERECTION – PREFABRICATED SHEET METAL AND SILO
ERECTION METAL
Payroll developed in the two types of erection jobs cited above will be classified in the manner indicated below.
Code 608 is applicable to the building of concrete flooring or padding for one or two-story structures. Code 609
is applicable to site preparation and to any excavation. Code 654 is the proper classification for the building of
concrete flooring or padding for structures of three stories or higher.. Payroll developed in the erection of the
prefabricated metal building framework is assignable to Code 655. Installation of sheet metal siding, roofing or
interior work for a prefabricated metal building or the erection of metal or fiberglass silo sections is assignable to
Code 651. Electrical work is assignable to Code 661 and plumbing installation is assignable to Code 663. For
the silo erection Code 675 is proper for payroll developed in the installation of conveyors or other materials
handling equipment or for the service and/or repair of such. Other trade classifications may be extended as
warranted.
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PREVAILING WAGE PAYMENTS
Prevailing wage statutes, including but not necessarily limited to the Davis-Bacon Act or the Pennsylvania
Prevailing Wage Act stipulate that contractors under Federal or State government contracts, respectively, are
required to pay specific minimum wage rates and specified fringe benefits that may be paid into an approved
fund for distribution at a later date or paid directly to the employee. Where an employer is unionized, the
payments will normally go into a fund. However, if the employer is not unionized, the payments will often be
made directly to the employee.
PRODUCT ASSEMBLY DEFINITION
For classification purposes, the term "assembly" refers to the joining together of prefabricated component parts
purchased from unrelated concerns to form a described product. Some portion of the purchased prefabricated
component parts may be modified prior to assembly. When a specific assembly classification does not exist for
a certain product, the assembly of such product shall be assigned to the manufacturing classification which most
accurately describes the completed product.
It is common for stores, such as those engaged in the sale of bicycles, furniture, jewelry or light fixtures, to per-
form incidental assembly activities in preparation for the display of or after the sale of merchandise. Assembly or
"get ready" activities which are incidental to a store's operations shall be assigned to the store's applicable
classification.
PROPERTY MANAGEMENT FIRMS
Property management firms are engaged in the management of real property which may be owned by the
management firm or owned by unrelated businesses and managed under contract. Real property is defined for
this Ruling and Interpretation as apartment houses, condominiums, private dwellings (houses) and commercial
office buildings. The duties of a property management firm are to enforce the provisions of the lease agreement
entered into by the tenant and landlord, to ensure that necessary tax, mortgage, insurance and other payments
are made in a timely manner, and to ensure that the property is maintained in such a way as to maximize its
value to the owner. In the conduct of such operations management companies may employ maintenance
personnel, resident or on-site managers, leasing agents or property management supervisors or may
subcontract all or portions of these separate responsibilities. The basic functions performed by the personnel of
property management firms and the current classification procedures followed in connection therewith are
presented below:
Maintenance
Maintenance personnel generally perform minor maintenance and repair work at the property site, including but
not limited to: cutting the grass, shoveling snow, plumbing, electrical wiring, painting and minor carpentry
activities. New construction or structural alterations generally are subcontracted to a specialty contractor.
Payroll developed by maintenance employees of a commercial or industrial building owner, lessee or real estate
management firm is assigned to Code 971. Payroll developed by maintenance employees of an apartment or
condominium complex operator is assigned to Code 880.
Resident or On-Site Managers
Resident managers typically are retained in connection with residential apartment complexes, while on-site man-
agers may be employed in connection with either residential or commercial properties. Resident managers
usually receive compensation in the form of a salary and an apartment unit located at the site of the managed
property. The duties of resident or on-site managers retained in connection with apartment complexes and
similar multiple dwelling units may include but are not limited to: performing maintenance and repair work,
showing apartments to prospective tenants, preparing lease or rental agreements, collecting rents, handling
tenant complaints, inspecting vacated units for damage, coordinating maintenance and repair activities, acting as
the liaison between tenants and management supervisors, and directly supervising the overall operations and/or
maintenance staff of the property.
As a general rule, managers engaged in the above job duties should have their payroll assigned to either Code
971 or Code 880. However, managers who perform no maintenance/repair work or perform no direct super-
vision of the maintenance staff or do not supervise the overall operations of the complex may have their payroll
assigned to Code 951. The duties of on-site managers retained in connection with commercial buildings are
similar to those described above and are classified the same way.
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Leasing Agents
Leasing agents are typically engaged in residential and/or commercial property leasing or real estate sales
activities. Leasing agents are paid a commission based upon the total rent paid over the duration of the lease.
Leasing agents show available space to prospective tenants and negotiate the terms of the lease, including the
lease period, tenant improvements, payment schedules, and termination provisions. Leasing agents usually do
not perform any property management activities.
Historically, leasing agents engaged exclusively in the aforementioned activities have been assigned to Code
951. Leasing agents who, in addition to leasing activities, perform property management operations, such as the
direct supervision of employees engaged in the operation, maintenance or repair of properties, are assignable to
either Code 971 or Code 880.
Property Management Supervisors
Property management supervisors normally retain responsibility for several residential complexes, single-family
residences and/or commercial buildings. Such persons primarily perform administrative duties in the office of the
management firm but will also visit the various properties under management to ensure that the properties are
being adequately maintained. The job duties of these employees involve entering into contractual arrangements
with real estate property owners for the management of properties, obtaining new properties to be managed,
negotiating contracts with firms specializing in the maintenance, repair or alteration of properties, hiring and dis-
missal of resident or on-site managers, handling the financial arrangements of the property, preparing financial
reports, showing available space to potential tenants, renegotiating or extending leases, meeting with resident or
on-site managers to discuss problems or complaints, periodically inspecting the physical appearance of the
property to ensure that necessary maintenance and repair operations are being performed and to take note of
additional needed repairs.
Property management supervisors do not:
• reside at or work from the site of the properties under management
• directly supervise maintenance or repair employees
• directly supervise the operation of the property
Employees exclusively engaged in the above job duties may have their payroll assigned to Code 951.
OPERATIONS NOT INCLUDED:
1. The management or operation of all other types of real property is not subject to this Ruling and
Interpretation and shall be classified as provided elsewhere in this Manual.
REGULAR AND FREQUENT
In determining the classification assignment for an employee who may have (to varying degrees) multiple
operational exposures, the term "regular and frequent" has historically been used by the PCRB in evaluating the
duties of the employee(s) in question. The purpose of this R&I is to briefly (but not exhaustively) clarify the
PCRB's use and application of this classification assignment concept.
The word "regular" is defined as "usual, normal, customary, recurring at fixed times and periodic." The word
"frequent" is defined as "happening or occurring at short intervals, constant or habitual." The intent of the
PCRB's classification procedure is to assign the payroll of an employee having multiple occupational exposures
to that classification most consistent with the overall nature of that employee's exposure. The term "regular and
frequent" is a benchmark used to help determine whether exposure in a given occupational area is or is not
sufficient to warrant assignment of an employee to the Manual classification applicable to such exposure.
An employee need not actually work at a production machine in order to have their payroll assigned to the
appropriate basic production classification. If, in the course of performing their work, the employees' duties bring
them into regular and frequent contact with the production area, then that person's payroll would be assigned to
the appropriate basic production classification.
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The above observation should not be construed to mean that any individual who ever steps into the plant or shop
area would automatically have their payroll assigned to the higher valued classification. The intent of the PCRB's
classification procedure is to be reasonable and fair in assigning the appropriate classification that reflects the
employee's job duties. Therefore, an employee who was temporarily engaged in a job duty beyond the
restrictive definition of the standard exception classifications on an infrequent or emergency basis would not
have their payroll assigned to the basic classification.
Please note that the existence of a portal door or window in a floor-to-ceiling partition to allow an interface
between employees, visitors or customers does not in and of itself invalidate the floor-to-ceiling partition.
Some examples may further clarify these considerations:
• Employee X of ABC Corporation makes outside sales calls and visits prospective customers one day a
week every week. The employee will typically visit five to six customers. The other four days of the
week, Employee X works at ABC Corporation's offices handling administrative paperwork and other
clerical duties. Employee X's payroll would be allocated to Code 951, because this employee is
regularly (every week) and frequently (one day per week) engaged in outside sales duties away from
the premises.
• Employee X of ABC Corporation makes a trip to a sales convention for a week, two times a year. The
rest of the employee's duties keep Employee X working strictly in the company's corporate offices.
Employee X's payroll should be assigned to Code 953, as two sales convention trips a year should not
be construed as either regular or frequent.
.
• Employee Y of DEF Corporation spends about two hours (out of an eight-hour day) every day in the
production plant. Employee Y will go to each of the production areas of the plant and physically
observe and talk with foremen and workers at their machines to get feedback as to when a certain job
will be completed. Employee Y may also set up a complex job on a machine or do an emergency repair
during these two hours. Employee Y spends the other six hours of each day in an office handling
production scheduling, administrative paperwork, finances and management reports. Employee Y's
payroll would be assigned to the production plant's governing classification, as this employee is
regularly and frequently exposed to the production area, even though Employee Y does not actually
work on a production machine.
If this employee had spent only 10-to-15 minutes once or twice a week in the shop conferring with
foremen, greeting employees or had been called into the shop in case of an emergency with the rest of
their time spent in an office, then the payroll of Employee Y would be assigned to Code 953, as the
employee is not frequently in the shop.
The major points attempted to be made here are:
• Determining the amount of time an employee spends exposed to the operational hazards of the
business is extremely important.
• Determining the duties of an employee during that time may give a clearer picture of the extent of the
employee's duties.
As usual, the more involved in presenting and exploring a line of questioning, the more information comes to
light. With the benefit of such enhanced information, the auditor will more likely be able to make an informed
judgment on assignment of payroll.
RETAIL STORE WITH MANUFACTURING CONCERN
Where a retail outlet is located at the same or contiguous premises as a business' manufacturing facility, the
applicable retail store classification shall apply to the payroll of the retail outlet provided that such outlet is
operated in a work area physically separate from the business' other operations by a floor to ceiling partition and
by a separate crew of employees.
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SELF-SERVICE GASOLINE STATIONS AND CONVENIENCE GROCERS
In classifying a combination self-service gasoline station and convenience grocer Code 917 shall apply at each
location when the sale of merchandise, other than gasoline, exceeds 10% of the total annual receipts for the
location.
Self-service gasoline stations exclusively engaged in the retail sale of gasoline or where the cashier may also
sell items such as cigarettes and/or snack food only shall be assigned to Code 816 .
SEPARATE PAYROLL RECORDS – DEFINITION
In limited circumstances, (Section 1, Rule IV, Paragraph C.5), the payroll of an employee may be divided
between two or more classifications, provided the employer has maintained the requisite separate payroll
records. Specifically, the employer’s payroll records should be supported by original time cards, hourly labor
postings, labor cost entries or time book entries which show separately, both by individual employee and in
summary by operations performed, the remuneration earned by such employee. A standard format for the
records is not required but these records must be original and they must be summarized, i.e., totaled, by
operation. This allows employers the flexibility to use a variety of methods and technology to record the required
information. The accuracy of the summaries must be verifiable by reviewing the original, individual employee
records. Data elements must be contemporaneously recorded (originating at the same time) and summarized. If
the employer fails to keep complete and accurate records as provided in this definition, the entire remuneration
of the employee shall be assigned to the highest valued classification applicable to any part of the work
performed by the employee. A permissible payroll separation should be based on a time card(s) or invoice(s)
showing the actual number of hours worked for a given employee. Payroll may not be divided by means of
percentages, averages, estimates, or any basis other than specific time cards, hourly labor postings, labor cost
entries or time book entries.
EXAMPLES:
An employee is engaged in performing the fabrication of iron railings (Code 413) in the shop and also assisting in
the installation of ornamental iron railings (Code 658.) The amount of time this employee spends in installing
railings should be based on a time card or invoice that show time spent in the installation activity. Usually, an
employer uses the total job cost in labor of installation work and transcribes that amount on a separate record
(job book, general ledger) for each installation job completed during the workweek. Then the amounts are
totaled and recorded on a weekly payroll record or a separate card is completed that just shows the installation
payroll. The insured totals the amounts on a weekly or monthly basis.
Other employers record the total hours for each installation by employee for each job and then multiply those
hours by the employee’s hourly rate. The amount is recorded and entered on a separate section of the
employee’s earnings card or in the payroll book under the employee’s name. This process is also completed
week by week with the insured totaling the amounts on a weekly or monthly basis.
Types of records reviewed include but are not limited to payroll records, master control reports, and job cost
records.
SHOP REPAIR OPERATIONS
Risks having shop operations that involve the repair of a product for which there is no repair classification are to
be assigned to the classification that applies to the manufacture of the product, unless such repair work is
specifically referred to by another classification phraseology, footnote or definition in the Manual.
SKI RESORTS
A ski resort is a multiple enterprise and the appropriate classification shall be assigned to each of the various
operations thereof provided each operation is separately staffed and there is no interchange of employees.
Examples of ski resort operations and the applicable classification are listed below:
1. Assign Code 969 to payroll developed in all skiing, snowboarding or snow tubing operations including
but not necessarily limited to: the operation of the ski lifts, T-bar, rope tows, snow grooming, operating
artificial snow-making machinery, the maintenance of roads or equipment, the transporting of customers
to slopes, ski patrols, ski instructors, ticket checkers or sellers, the maintaining of building facilities,
security personnel, and parking lot attendants (not for hotel).
2. Assign Code 928 to the operation of shops renting skis, toboggans, boots, poles or other skiing
equipment or supplies or engaged in the sale of such merchandise or ski clothing.
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3. Assign Code 973 to all payroll developed in the operations of hotel --- facilities. Please refer to the
General Auditing & Classification Information entry for “Hotel or Motel Operations” for the scope of the
Code 973 assignment.
4. Payroll developed in the operation of restaurants and/or bar facilities shall be classified as discussed
below. If the ski resort includes hotel facilities, payroll developed in the restaurant and/or bar
operation(s) shall be assigned to Code 945.
Please refer to the General Auditing & Classification Information
entry for “Hotel or Motel Operations” for the scope of the Code 945 assignment.
Assign the applicable restaurant
classification in the event the ski resort operates restaurant and/or bar facilities and does not have hotel
facilities. For further information please refer to the class descriptions of the different restaurant
classifications (e.g., Codes 897, 975) in Section 2 of this Manual.
5. Assign Code 981 to payroll developed in slot machine gambling operations when conducted in a
physically separate department by a separate staff.
6. Assign Code 953 to employees engaged in clerical office duties, as defined in Section 1 of this Manual,
and having no other regular duty in the course of their employment.
SNOW PLOWING AND/OR REMOVAL
Assign the employer’s governing classification to payroll developed in snow plowing and/or removal for unrelated
concerns.
TIPS vs. AUTOMATIC GRATUITIES
The IRS has ruled that when a business adds services charges to customers’ bills (such as “automatic
gratuities”) and distributes those charges to its employees, the business should characterize the distributed
amounts as social security wages, not as social security tips.
Payments must meet all of the following criteria to be considered as tips:
• The customer must freely determine the payment.
• The customer must be able to determine the amount without restriction.
• The payment cannot be determined by negotiations between the customer and the employer, or
dictated by the employer.
• The customer should generally have the right to decide who receives the payment.
Historically, tips, including automatic gratuities, have been excluded from remuneration and, therefore, have
been excluded from the basis for premium in Pennsylvania. However, in recognition of this IRS ruling, the PCRB
directs that automatic gratuities be included as remuneration. Note that tips, as defined above (and thus
distinguished from automatic gratuities), remain an exclusion from remuneration in Pennsylvania.
TRUCK STOPS
A truck stop establishment is a multiple enterprise, and the appropriate classification shall be assigned to each of
the various operations thereof provided each operation is separately staffed and is conducted in a physically
separate work area. The exact nature of each of the truck stop's operations will direct which classification to
assign. The more common truck stop operations and the assignable class for each are delineated below:
1. Code 816 is for payroll developed by fuel attendants engaged in pumping gasoline or diesel fuel or
to personnel who work exclusively on a fuel island adding or changing motor oil, checking the air in
tires and performing related duties. Fuel attendants may also accept payment for fuel or motor oil
sales.
2. Code 815 is assignable to personnel engaged in the repair of automobiles or trucks. A truck stop
may have separate automobile and truck repair bays.
3. Code 973 is assignable to the payroll of chambermaids or related personnel engaged in the upkeep
of motel rooms.
4. Code 928 is assignable to gift shop and/or retail store personnel. The merchandise sold may include
but is not necessarily limited to: men's or women's clothing, CB radios, gifts, greeting cards, toilet
articles, health or beauty aids, books, newspapers or magazines.
Payroll developed in the operation of a restaurant, when conducted in a physically separate department and by a
separate crew of employees, including preparing or serving food or beverages, washing dishes or receiving
payment for meals or beverages, shall be assigned to the applicable restaurant classification. Please refer to the
descriptions of Codes 897 and 975 in Section 2 for further information.
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Control desk cashiers' duties include but are not necessarily limited to: operating self-serve fuel pump controls,
writing invoices for fuel or motor oil sales or vehicle repairs, receiving cash or credit payment for fuel sales or
trucking operating permits, receiving or transmitting telegrams or receiving telegram money transfers, accepting
payment for store merchandise or selling lottery tickets. Employees engaged as control desk cashiers may be
assigned to Code 928 provided the control desk is located inside the truck stop store. In the event the control.
desk is located in an enclosed booth located on a fuel island or in an area contiguous thereto the payroll of the
control desk cashiers shall be assigned to Code 816.
Additional classifications may be extended to a truck stop in the event a truck stop conducts additional separately
staffed and located operations not listed in this General Auditing & Classification Information entry.
VOLUNTEER FIRE DEPARTMENTS AND/OR VOLUNTEER FIRE COMPANIES –
WORKERS’ COMPENSATION INSURANCE OPTIONS
In Pennsylvania the municipality in which a volunteer fire department(s) and/or volunteer fire company(ies) is
based is generally construed to be the statutory employer of the members of the volunteer fire department or
volunteer fire company who perform the services of a volunteer firefighter, and for that reason it has been the
practice for the municipality in which the volunteer fire department(s) and/or volunteer fire company(ies) is based
to provide workers’ compensation insurance coverage for such members. The Department of Labor and Industry
(Department) has rendered a written opinion on whether a volunteer fire department and/or volunteer fire
company may be separately insured pursuant to the Department’s review of the Pennsylvania Workers’
Compensation Act (Act), Section 601 (a)(1), and the interpretative case law thereon. The Department’s opinion
states that there is nothing in the language of the Act or the case law accompanying Section 601 (a)(1) that
indicates a volunteer fire department and/or company would be prohibited from obtaining a workers’
compensation policy separate from that of the municipality in which it is based. In other words, in the
Department’s opinion a volunteer fire department and/or volunteer fire company may purchase a workers’
compensation insurance policy that is separate from the workers’ compensation policy of the municipality in
which it is based. The Department’s opinion also states that the above analysis applies to volunteer ambulance
corps or volunteer rescue or lifesaving squads, because there is no language in Section 601 (a)(2) or (a)(3) of
the Act or in the case law thereon that prohibits a volunteer ambulance corps or a volunteer rescue or lifesaving
squad from obtaining workers’ compensation insurance separate from the municipality in which it is based.
.
The classification applicable to a separate workers’ compensation insurance policy purchased by a volunteer fire
department and/or volunteer fire company for volunteers/members covered by such policy would be Code 994.
The classification applicable to a separate workers’ compensation insurance policy purchased for the volunteers/
members of a volunteer ambulance corps or volunteer rescue or lifesaving squad would be Code 993.
If an entity (typically a volunteer fire department and/or volunteer fire company) provides fire, ambulance or
rescue and lifesaving squad services in combination and that entity purchases a single, separate workers’
compensation policy, then each service provided must be separately classified. In such instances the applicable
classifications for the single, separate workers’ compensation policy would be both Codes 993 and 994.
If an entity (again typically a volunteer fire department and/or volunteer fire company) has a policy for its
employees (e.g., bartenders for a social club or food servers and/or bartenders for a banquet hall), Code 993
and/or Code 994 may be added to that policy for the coverage of the volunteer firefighters and/or volunteer
ambulance corps and/or volunteer rescue or lifesaving squad persons.
Where the firefighting service is provided by a combination of volunteer firefighters and paid firefighters insured
by a policy purchased by the municipality in which the volunteer fire department or volunteer fire company and
the paid firefighters are based, the municipality’s volunteer firefighting premium is prorated pursuant to the
procedure delineated in the Section 2 rating value listing pages. The volunteer firefighting premium charge shall
be prorated in the same manner in the event a policy separate from the municipality’s policy is purchased for the
(Code 994) volunteer fire fighting exposure. When ambulance or rescue lifesaving service is provided by an
independent, non-municipal entity staffed by a combination of paid ambulance, rescue or lifesaving persons and
volunteer ambulance, rescue or lifesaving persons, assign Code 807 to the payroll of the paid ambulance,
rescue or lifesaving persons and Code 993 for the volunteers. The Code 993 per corps premium shall be
prorated in the same manner cited above for firefighting service provided by the combination of volunteer
firefighters and paid firefighters.
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THE MUNICIPALITY IN WHICH A VOLUNTEER FIRE DEPARTMENT AND/OR
VOLUNTEER FIRE COMPANY IS BASED WILL GENERALLY BE CONSTRUED
TO REMAIN THE VOLUNTEERS’ STATUTORY EMPLOYER
In the event that a volunteer fire department and/or volunteer fire company does not purchase a separate
workers’ compensation policy for its volunteers/members or in the event that such separately purchased policy
lapses, is canceled or otherwise ceases to be effective for any reason, then the municipality in which the
volunteer fire department and/or volunteer fire company is based should secure workers’ compensation
insurance coverage for the volunteer fire department’s and/or volunteer fire company’s volunteers/members.
This same provision would also apply to volunteer ambulance corps or rescue or lifesaving squads.
The Bureau expresses no opinion as to the potential liability of a municipality for workers’ compensation benefits
or otherwise to members of a volunteer fire company, ambulance corps or rescue or lifesaving squad when there
exists separate workers’ compensation coverage for such members pursuant to another entity’s insurance.
MUNICIPALITY IN WHICH A VOLUNTEER FIRE DEPARTMENT
AND/OR VOLUNTEER FIRE COMPANY IS BASED DEFINED
The term “the municipality in which the volunteer fire department and/or volunteer fire company is based” shall
be defined as any incorporated political subdivision of the Commonwealth smaller than a county (e.g., city,
borough, township or town) wherein a volunteer fire department and/or volunteer fire company is headquartered.
This definition also applies to volunteer ambulance corps or volunteer rescue or lifesaving squads.
In the event of a merger of two or more previously separate volunteer fire departments and/or volunteer fire
companies garaged in two or more separately incorporated political subdivisions, the municipality in which a
volunteer fire department and/or volunteer fire company is based shall be that participating incorporated political
subdivision designated by the parties as the headquarters of the new, merged volunteer fire departments and/or
volunteer fire companies. This procedure also applies to merged volunteer ambulance corps or volunteer rescue
or lifesaving squads.
SUMMARY OF THE DEPARTMENT OF LABOR AND INDUSTRY’S (DEPARTMENT) OPINION
The following is a summary of the Department’s opinion, and it is based in part on discussions with the
Department after the Department issued the opinion. You should not rely on this summary as advice concerning
the legal obligation of a person to maintain workers’ compensation coverage.
The Pennsylvania Compensation Rating Bureau has asked the Department for an opinion with respect to
whether a volunteer fire department and/or volunteer fire company may obtain workers’ compensation coverage
as an actual employer separate from the coverage of the municipality in which the volunteer fire department
and/or volunteer fire company is based. A second issue is whether a volunteer ambulance corps or a volunteer
rescue or lifesaving squad may also pursue workers’ compensation coverage separate from the municipality in
which it is based. In the Department’s opinion a volunteer fire department and/or volunteer fire company or a
volunteer ambulance corps or volunteer rescue or lifesaving squad may separately obtain workers’
compensation insurance as an employer independently from the municipality in which it is based.
There is nothing in the language of the Act or the case law accompanying Section 601 (a)(1) of the Act that
indicates a volunteer fire department and/or volunteer fire company would be prohibited (emphasis in the
original) from obtaining workers’ compensation coverage separate from the municipality in which such
department or company is based. The Commonwealth Court in one case sets forth that “volunteer fire fighters
may have two employers for the purposes of the Act, the actual employer under whose supervision the fireman
was working at the time of injury, and the statutory employer, i.e. the municipality upon whom rests the
responsibility for providing workmen’s compensation benefits under Section 601.” Temple v. Milmont Fire Co.,
525 A.2d 848, 850 (PA Cmwlth. 1987). Even though Temple does not require a volunteer fire department to
obtain workers’ compensation insurance separate from the municipality in which it is based, it certainly does not
prohibit the volunteer fire department and/or volunteer fire company from doing so as an employer. See id.
The same analysis applies to volunteer ambulance corps or volunteer rescue or lifesaving squads – no language
in the Act or in the case law accompanying Section 601 (a)(2) or (a)(3) prohibits (emphasis in the original) a
volunteer ambulance corps or a volunteer rescue or lifesaving squad from attempting to obtain workers’
compensation insurance separate from the municipality in which such corps or squad is based. The only
indication the Department found that a volunteer ambulance corps or a volunteer rescue or lifesaving squad and
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a volunteer fire department and/or volunteer fire company would be treated differently in some respect is found in
Scrima v. Swissvale Area Emergency Services, 599 A.2d 301 (Pa Cmwlth. 1991). The Commonwealth Court in
Scrima declined to expand the rule that volunteer fire department and/or volunteer fire companies are entitled to
governmental immunity to include volunteer ambulance corps or volunteer rescue or lifesaving squads.
1
However, the fact that governmental immunity cannot be applied to a volunteer ambulance corps or a volunteer
rescue or lifesaving squad does not prohibit the volunteer ambulance corps or the volunteer rescue or lifesaving
squad from obtaining workers’ compensation separate from the workers’ compensation coverage of the
municipality in which the volunteer ambulance corps or the volunteer rescue or lifesaving squad is based. It may
even provide an additional argument in support of why a volunteer ambulance corps or a volunteer rescue or
lifesaving squad should be permitted to obtain workers’ compensation insurance coverage separate and apart
from that of the municipality in which they are based. If the volunteer ambulance corps or volunteer rescue or
lifesaving squad does not have governmental immunity, having separate workers’ compensation coverage could
give it an additional layer of protection against liability.
WHOLESALE/RETAIL MAIL ORDER HOUSE OR INTERNET SALES - DEFINITIONS
Wholesale
For the purposes of classifying stores the term "wholesale" shall be construed to mean the selling of
merchandise:
1. to retailers;
2. to manufacturers, builders or contractors;
3. to industrial, agricultural, commercial, governmental, institutional or professional users;
4. to other wholesalers; or
5. to firms acting as agents in buying merchandise for or selling merchandise to such persons or
companies as those previously listed.
Wholesale store operations generally include the maintenance of warehouse inventories; delivery and the
promoting of sales through utilization of an outside sales force and/or by telephone or fax. Many but not all
wholesalers may also perform the physical assembling, sorting and grading of their goods; the breaking of bulk
quantities and repackaging into smaller lots. A wholesaler may also have a sales counter where a walk-in
customer's order may be written up and payment for merchandise made. The counter clerk may transmit the
order to the warehouse or the customer may take the order to the warehouse for fulfillment.
Mail Order House Or Internet Sales
An enterprise principally (more than 50 percent of the gross receipts) engaged in selling by mail order or by
telephone by means of a catalogue mailed to customers and/or via Internet website shall be assigned to the
appropriate wholesale store classification for the commodities handled, except for mail order pharmacies filling
individual patient drug prescriptions which shall be assigned to Code 927. Mail, telephone order or Internet sales
by a manufacturer or incidental to a retail store business shall be classified in accordance with the class or
classes appropriate to the business of the employer.
Retail
For purposes of classifying stores the term "Retail" shall be construed to mean the selling of displayed
merchandise in store-type premises where floor and/or counter salespersons assist customers or on a self-
service basis to the general public for personal or household consumption or use. Warehouse operations
incident to the retail store enterprise shall be assigned to the enterprise's appropriate retail store classification.
The appropriate retail store class shall also be assigned when the insured, while technically a wholesaler,
operates primarily in a retail manner. The customers will generally be commercial or professional users. "Retail
manner" means such insured will have a large merchandise display area, customers may walk up and down the
display aisles, inspect the merchandise being offered for sale, place their selections into either a shopping basket
or shopping cart and will make payment for their selections at a customer checkout lane. The employer's single
The Court in Temple reiterated the holding in Zern v. Muldoon, 516 A.2d 799 (Pa. Cmwlth. 1986) and Wilson v.
Dravosburg Volunteer Fire Department, 516 A.2d 100 (Pa Cmwlth. 1986) that volunteer fire department and/or
volunteer fire companies are “local agencies” entitled to governmental immunity under 42 Pa. C. S. 8541. See
Temple, 525 A. 2d at 851.
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largest group(s) of employees are floor or counter salespersons assisting customers or performing customer
checkout.
(The act of collecting a sales tax on merchandise sold is not a factor in defining a retail store and has no bearing
upon determining the business' classification assignment.)
WRECKING OR DEMOLITION OR BUILDING MOVING OR RAISING PROJECT
All work to completion at a wrecking or demolition or a building moving or raising site shall be assigned to one of
the following classifications:
1. Code 651 – Applicable to wooden buildings or structures including those designed for residential
occupancy and interior stripping/gutting.
2. Code 654 – Applicable to concrete or concrete encased buildings or structures.
3. Code 655 – Applicable to iron or steel buildings or structures.
4. Code 653 – Applicable to masonry buildings or structures.
5. Code 611 – Applicable to piers or wharfs.
The classification with the highest rating value applies where wrecking or demolition or building moving or raising
involves a building or structure of more than one type of construction.
All wrecking or demolition or building moving or raising work not specifically described above shall be assigned
by analogy to one of the classifications designated above. No other classification is applicable.
Secondhand material businesses at a separate location with no interchange of employees shall be assigned to
the appropriate scrap metal dealer classification based on whether the dealer is principally engaged in handling
ferrous or nonferrous scrap metal. Assign ferrous scrap dealers to Code 858 and assign nonferrous scrap
dealers to Code 859. Assign Code 860 to secondhand materials dealers who do not have a principal line of
merchandise.
COAL MINES
The application of Coal Mine classifications, loss costs, underwriting rules and experience rating is
under the jurisdiction of the Coal Mine Compensation Rating Bureau of Pennsylvania, 300 North Second
Street, Harrisburg, Pennsylvania 17101.
The following Coal Mine classifications are shown as a matter of convenience:
Coal Mine Classifications
1010 Anthracite Mining.
1001 Bituminous Mining.
1012 Surface and Culm–Anthracite.
1014 Surface and Culm–Bituminous.
1469 Coke.
1015 Auger Mining–Surface.
1018 Truck Delivery of Coal by Mine Operators
These classifications available only on assignment by the Coal Mine Compensation Rating Bureau.
1025 Anthracite Prep Plant.
1027 Bituminous Prep Plant.
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Occupational Disease Classifications
1011 Anthracite Deep Mining.
0160 Anthracite Deep Mining (FEDERAL).
1002 Bituminous Deep Mining.
0158 Bituminous Deep Mining (FEDERAL).
1016 Surface and Culm–Anthracite.
0153 Surface and Culm–Anthracite (FEDERAL).
1013 Surface and Culm–Bituminous
0156 Surface and Culm–Bituminous (FEDERAL).
1017 Coke.
0154 Coke.(FEDERAL).
1019 Auger Mining–Surface.
0157 Auger Mining–Surface (FEDERAL).
1011 Truck Delivery of Coal–Anthracite Mining.
1002 Truck Delivery of Coal–Bituminous Mining.
1016 Truck Delivery of Coal–Anthracite Surface.
1013 Truck Delivery of Coal–Bituminous Surface.
0164 For Reporting Disease Experience in connection with any classification other than coal
mining for insureds having liability under
the Federal Mine Safety and Health Act.
0159 Former Coal Mine Operators.
1026 Anthracite Prep Plant.
0183 Anthracite Prep Plant (FEDERAL).
1028 Bituminous Prep Plant.
0184 Bituminous Prep Plant (FEDERAL).
Co-Generation Fuel Recovery Anthracite
1021 Traumatic
1022 State O.D.
0181 Federal O.D.
Co-Generation Fuel Recovery Bituminous
1023 Traumatic
1024 State O.D.
0182 Federal O.D.
CLASSIFICATION UNDERWRITING GUIDE
The Pennsylvania Classification Underwriting Guide has been prepared for the convenience of writers of
Workers Compensation Insurance in Pennsylvania. The Guide lists activities of Pennsylvania employers and the
appropriate classification code number for these operations. It should be noted, however, that these designated
codes may be used only in conformance with the general and specific rules of this Manual. If the operations to be
insured are not described by one or more classifications, the exact operations shall be stated in the policy,
followed by the code number of the Manual classification to which the operations have been assigned. In such
cases, the policy shall be controlled by all the limitations and conditions included in this Manual with respect to
any classification whose code number is so assigned.
Unlike a number of other jurisdictions, the Pennsylvania classification system contemplates that a single
classification shall be descriptive of all work performed by one employer. Necessarily, there are permissible
deviations from that basic premise. The permitted deviations are printed in this Manual either under Section 1
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(which formulates general underwriting procedures) or in Section 2 (which is specific as to the use of each
classification).
Therefore, in the use of this Underwriting Guide, absolute dependence may not be placed on the indicated
classification if other classifications are also to be used for the same employer.
If the Underwriting Guide is used within the limits of these inherent restrictions, it is believed that it will provide a
more universal comprehension of the Pennsylvania classification system and, consequently, be a valuable factor
in the assignment of proper classifications.
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Abrasive Paper Or Cloth Preparation ..................................................................................255
Abrasive Shape Mfg. .................................................................................................513
Abrasive Wheel Mfg. .................................................................................................513
Academic Costumes Mfg. - Caps And Gowns .............................................................................161
Academic Tutoring Service By Independent Provider ...................................................................965
Accordion Door Mfg. - Fabric Or Plastic - No Woodworking ..............................................................163
Accounting Firm ......................................................................................................962
Acetylene Gas Machine Installation ..................................................................................675
Acetylene Gas Mfg.......................................................................................................553
Acetylene Torch Mfg. .................................................................................................445
Acid Mfg. ...........................................................................................................551
Acoustical Ceiling Installation - Suspended Grid Type...................................................................649
Acoustical Insulation Material Installation.............................................................................647
Acrylic Embedments Mfg..................................................................................................502
Adding Machine Mfg. .................................................................................................483
Adding Machine Repair - Shop Or Field ..................................................................................952
Adhesives Mfg. ......................................................................................................563
Adjuster, Insurance - By Independent Contractor ........................................................................951
Adjuster, Insurance Company ............................................................................................984
Adult Day Center ......................................................................................................976
Advertisements - Filming Or Video Production Or Audio Recording Of Radio Or Television Commercials......................936
Advertising - Distributing Circulars Or Samples - Not In Stores.........................................................951
Advertising - Mailing Or Addressing Of Advertising Literature .........................................................948
Advertising Company - Outdoor .......................................................................................679
Advertising Display Card Service - Installation Or Removal Of, In Or On Vehicles .....................................951
Advertising Display Service - For Stores .............................................................................951
Advertising Sign Mfg., Erection And Repair, Not Outdoor Advertising Company ..........................................673
Advertising Signs Mfg., No Off-Premises Repair Or Erection - Classify According To Materials Used......................----
Advisory Rating Organization - Clerical Office ........................................................................953
Advisory Rating Organization - Field Representative ...................................................................951
Aerial Patrol Or Photography .......................................................................................7424
Aerobics Studio ......................................................................................................884
Aerosol Can Filling, By Contractor ..................................................................................923
Agate Or Enamel Ware Mfg. ............................................................................................454
Aggregates Dealer ......................................................................................................855
Agricultural Chemical Mfg. ............................................................................................551
Agricultural Implement Dealer - Other Than Farm Machinery ..............................................................926
Agricultural Pesticide Mfg. ............................................................................................551
Agricultural Tools Mfg..................................................................................................433
Air Conditioner Cover Mfg. ............................................................................................163
Air Conditioner Or Air Conditioner Equipment Mfg. - Home Window Unit Or Central Air, Commercial Or Industrial .......456
Air Conditioning (Central) Systems Installation, Repair Or Service ....................................................664
Air Conditioning Systems, Automobile Or Truck Installation, Service Or Repair ..........................................815
Air Conditioning Window-Type Units - Service Or Repair ..............................................................662
Air Conditioning: Non-Portable, Air Flow Testing And Balancing - By Specialist Contractor ...........................955
Air Filter Mfg. - All Types ............................................................................................257
Aircraft Cleaning - Including Specialist Contractor ...................................................................7428
Aircraft Conversion Or Modification - Not By The Original Aircraft Manufacturer .....................................7428
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Aircraft Engine Mfg. Or Repair, Shop Only .............................................................................461
Aircraft Flight Testing ............................................................................................7424
Aircraft Fueling Or Refueling - Including By Specialist Contractor ....................................................7428
Aircraft Instrument Mfg. (Not Radio Or Radar) ........................................................................488
Aircraft Mfg............................................................................................................744
Aircraft Operation - Agricultural ..................................................................................7424
Aircraft Operation - Air Cargo Carrier .............................................................................7405
Aircraft Operation - Air Taxi .......................................................................................7424
Aircraft Operation - Commuter Air Carrier .............................................................................7413
Aircraft Operation - Commuter Air Carrier - Nonrateable Catastrophe Element ..........................................7453
Aircraft Operation - Crop Dusting, Seeding Or Spraying ..............................................................7424
Aircraft Operation - Forest Fire Fighting, Spotting And Observation....................................................7424
Aircraft Operation - Ground Employees..................................................................................7428
Aircraft Operation - Mapping Or Survey Work ........................................................................7424
Aircraft Operation - Patrol............................................................................................7424
Aircraft Operation - Personnel Transport .............................................................................7421
Aircraft Operation - Photography.......................................................................................7424
Aircraft Operation - Scheduled Air Carrier.............................................................................7405
Aircraft Operation - Scheduled And Supplemental Air Carrier - Nonrateable Catastrophe Element ......................7445
Aircraft Operation - Sightseeing.......................................................................................7424
Aircraft Operation - Skywriting Advertising ........................................................................7424
Aircraft Operation - Stunt Flying ..................................................................................7424
Aircraft Operation - Supplemental Air Carrier ........................................................................7405
Aircraft Operation, N.O.C. ............................................................................................7424
Aircraft Propeller Mfg. - Metal .......................................................................................446
Aircraft Propeller Mfg. - Wood .......................................................................................441
Aircraft Radio Or Transmitting Equipment Mfg. ........................................................................485
Aircraft Sales Agency - Flight Operations .............................................................................7424
Aircraft Service And Repair............................................................................................7428
Aircraft Trade School, Except Flying School.............................................................................965
Airport Construction, Paving - Landing Strip Or Warming Apron .........................................................601
Airport Construction, Paving Of Automobile Parking Areas ..............................................................608
Airport Hangar Operation ............................................................................................7428
Airport Operation - Groundmen .......................................................................................7428
Airport Parking Facility (Including Valet Service To And From Airport) Operation By Contractor ......................825
Airport Runway Construction - Paving Or Repaving........................................................................601
Airport Runway Or Warming Apron Construction - Sub-surface Work.........................................................609
Alarm Or Sound System Installation ..................................................................................660
Alcohol And/Or Drug Residential Facility Licensed As An Inpatient Non-Hospital Facility ................................958
Alcohol/Drug - Halfway House - Not Licensed As An Inpatient Non-Hospital Facility .....................................986
Alcoholic Beverage Blending Or Bottling, Non-Carbonated ..............................................................924
Alcoholic Beverage Bottling - Carbonated .............................................................................112
Alcoholic Beverage Distilling .......................................................................................113
Alkali Mfg. ...........................................................................................................551
Altimeter Mfg. ......................................................................................................488
Alum Mfg. ...........................................................................................................551
Aluminum Awning Erection ............................................................................................651
Aluminum Awning Erection - Residential..................................................................................652
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Aluminum Awning Mfg. .................................................................................................456
Aluminum Castings Mfg. .................................................................................................447
Aluminum Die Castings Mfg. ............................................................................................429
Aluminum Extruded Products Mfg. .......................................................................................403
Aluminum Ingots And Primary Production Shapes From Bauxite/Alumina ....................................................402
Aluminum Railings Mfg. .................................................................................................413
Aluminum Scrap Metal Dealers (Other Than Beverage Cans) ..............................................................859
Aluminum Siding Installation............................................................................................651
Aluminum Siding Installation - Residential .............................................................................652
Aluminum Storm Sash Installation .......................................................................................651
Aluminum Storm Sash Installation - Residential ........................................................................652
Aluminum Storm Sash Mfg. ............................................................................................454
Aluminum Venetian Blind Mfg.............................................................................................456
Aluminum Ware Mfg. - From Sheet Aluminum .............................................................................454
Aluminum Ware Mfg., Cast ............................................................................................447
Amateur Sports Training Facility (e.g., Basketball, Ice Hockey, Boxing) Not Professional Or Semiprofessional Sports ..968
Ambulance Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis.................451
Ambulance Corps - Volunteer ............................................................................................993
Ambulance Service - Non-Volunteer.......................................................................................807
Ammonia Mfg. ...........................................................................................................553
Ammunition Mfg. ......................................................................................................4771
Amplifier Mfg. ......................................................................................................485
Amusement Device Operator - Traveling ..................................................................................939
Amusement Park ......................................................................................................969
Amusements, Indoor - See Entry By Topical Name ........................................................................968
Amusements, Outdoor - See Entry By Topical Name ........................................................................969
Analytical Chemical Firm ............................................................................................955
Anfo Mfg. ...........................................................................................................4777
Anhydrous Ammonia Dealer ............................................................................................809
Anhydrous Ammonia Mfg. .................................................................................................553
Aniline Dye Mfg. ......................................................................................................551
Animal And Marine Fat And Oil Mfg. ..................................................................................114
Animal Oil Mfg. ......................................................................................................114
Animal Raising - Egg Production, Fish Hatcheries, Hogs, Poultry Or Veal ...............................................0034
Animal Raising - Non-Farm Domestic Animals .............................................................................959
Animal Rendering Works, N.O.C. .......................................................................................114
Anodizing Metals ......................................................................................................449
Answering Machine (Telephone) Repair ..................................................................................952
Antenna Mfg. ...........................................................................................................485
Anthracite Culm Recovery - See Coal Mine Rating Bureau Manual .........................................................----
Antique Furniture Dealer - Retail.......................................................................................922
Antique Store, Other Than Furniture - Retail ........................................................................928
Anvil Mfg. - Forged .................................................................................................431
Apartment House Or Condominium Complex Operation........................................................................880
Apparel Mfg. ...........................................................................................................161
Apparel Mfg. - Temporary Staff .......................................................................................191
Apple Cider Or Juice Mfg. ............................................................................................113
Applesauce Mfg. ......................................................................................................113
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Appliance Mfg., Major Household Or For Commercial Establishments, Kitchen Or Laundry ................................456
Appliance Parts Dealer .................................................................................................926
Appliances, Major Household Or Commercial, Electrical Or Gas - Service Or Repair .....................................662
Arboretum - Open To Public Exhibition ..................................................................................969
Archery Range - Outdoor.................................................................................................969
Architectural Bronze, Iron, And Brass Metal Work, Erection Only.........................................................658
Architectural Firm, Supervising Or Consulting ........................................................................905
Architectural Or Ornamental Iron Work Mfg. .............................................................................413
Architectural Scale Model Mfg. - By Specialist Contractor ..............................................................441
Architectural Woodwork Mfg. ............................................................................................311
Arena Operation - Indoor - By Contractor Or Owner ...................................................................971
Armature Mfg............................................................................................................477
Armored Motor Truck Delivery............................................................................................808
Arms Mfg., Excluding Ammunition Mfg. ..................................................................................445
Army/Navy Store - Retail ............................................................................................928
Aromatic Chemical Mfg. In Petroleum Refinery ........................................................................581
Art Conservation, Preservation Or Restoration - By Specialist Contractor ...............................................955
Art Gallery ...........................................................................................................928
Artificial Christmas Tree Mfg. .......................................................................................457
Artificial Insemination Of Animals ..................................................................................959
Artificial Leather Mfg..................................................................................................227
Artificial Limb Mfg. .................................................................................................459
Artificial Marble Products Mfg. .......................................................................................222
Artificial Silk Spinning And Weaving ..................................................................................132
Artificial Teeth Mfg. .................................................................................................489
Artificial Turf Installation - By Contractor ........................................................................012
Arts And Crafts Store - Retail .......................................................................................928
Asbestos - Encapsulation Or Removal (Not Pipe Insulation) ..............................................................651
Asbestos Cement Products Mfg. .......................................................................................509
Asbestos Encapsulation Or Removal (A Pipe Surface) ...................................................................663
Asbestos Goods Mfg. .................................................................................................509
Asbestos Paper Mfg. .................................................................................................509
Asbestos Spinning Or Weaving............................................................................................509
Asbestos Supplemental Disease Loading..................................................................................0133
Ash Collecting ......................................................................................................995
Asphalt Laying, Driveway, Floor, Yard, Sidewalk ........................................................................608
Asphalt Laying, On Constructed Highway By Contractor ...................................................................601
Asphalt Laying, On Constructed Highway By Supplier ...................................................................601
Asphalt Mixing Plant - Operated By Dealer .............................................................................855
Asphalt Road Spraying .................................................................................................601
Assaying - By Specialist Contractor ..................................................................................955
Assembled Millwork Mfg..................................................................................................305
Assisted Living Facility ............................................................................................979
Athletic Parks Operation ............................................................................................969
Athletic Team: Contact Sports - Professional Or Semiprofessional ....................................................970
Athletic Team: Noncontact Sports - Professional Or Semiprofessional ....................................................991
Atomic Energy Radiation Exposure, N.O.C. .............................................................................9985
Atomizing Molten Nonferrous Metal.......................................................................................403
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Attendant Care - Consumer As Employer Model.............................................................................972
Attorney - Independent Contractor.......................................................................................956
Auction - Classify To Appropriate Retail Store Class Based On Merchandise Mix (Not Automobile)-Including Auctioneers ..----
Auction, Automobile (Including Snack Bar Or Restaurant, Automobile Auctioneers To Be Assigned To Code 819) ............820
Auctioneer, Automobile .................................................................................................819
Auctioneer, Livestock .................................................................................................801
Auctioneer, Not Livestock, No Permanent Location........................................................................951
Audio And Intercommunication System Installation - Within Buildings ....................................................660
Audio Compact Disc Duplicating .......................................................................................487
Audio/Video Equipment Dealer - Wholesale .............................................................................926
Audio/Video Equipment Repair............................................................................................966
Audio/Video Equipment Store - Retail ..................................................................................925
Auditing Firm - Financial (Not An Independent Insurance Traveling Auditing Firm) .....................................962
Auditor (Insurance Company), Traveling..................................................................................984
Auditor, Insurance - Traveling - Independent Contractor ..............................................................951
Auto Parts Dealer - Wholesale .......................................................................................934
Autoclave Mfg., Industrial ............................................................................................415
Automatic Screw Machine Products Mfg. ..................................................................................445
Automatic Sprinkler Installation .......................................................................................663
Automatic Sprinkler Mfg. ............................................................................................445
Automatic Stoker, Gas Or Oil Burner Installation........................................................................663
Automatic Teller Machine (ATM) - Installation, Service Or Repair ....................................................933
Automatic Temperature Control Mfg. ..................................................................................488
Automobile Accessory Store ............................................................................................934
Automobile Auction (Including Snack Bar Or Restaurant, Automobile Auctioneers To Be Assigned To Code 819) ............820
Automobile Battery Mfg..................................................................................................475
Automobile Body Accessories Dealer ..................................................................................934
Automobile Body Mfg., Except Plastic Body Molding ...................................................................451
Automobile Body Repairing ............................................................................................815
Automobile Bumper Mfg. .................................................................................................435
Automobile Bus Operation, School Bus ..................................................................................804
Automobile Convertible Top Mfg. - Fabric Or Vinyl, No Installation ....................................................166
Automobile Dealer - New And/Or Used Cars .............................................................................818
Automobile Dismantler .................................................................................................----
See General Auditing & Classification Information
Automobile Driveaway Service, For Transportation of Private Clients' Cars...............................................808
Automobile Driver School ............................................................................................819
Automobile Engine Or Engine Part Mfg. ..................................................................................461
Automobile Filling Station - Retail - Including Repair Work .........................................................----
See General Auditing & Classification Information
Automobile Haulaway Or Driveaway Service, Driving Cars On Or Off Vessels...............................................7317F
Automobile Hauler ......................................................................................................811
Automobile Horn Mfg., Electric .......................................................................................473
Automobile Jack Mfg. .................................................................................................461
Automobile Laundry......................................................................................................816
Automobile Mfg. ......................................................................................................463
Automobile Paint Shop .................................................................................................815
Automobile Parts Mfg. - Produced By Machining - N.O.C. ..............................................................461
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Automobile Parts Mfg., Miscellaneous Stamped Parts ...................................................................454
Automobile Parts Store .................................................................................................934
Automobile Radiator Mfg. ............................................................................................454
Automobile Radiator Repair Shop .......................................................................................815
Automobile Radio Or Telephone Installation .............................................................................966
Automobile Rental - No Drivers .......................................................................................818
Automobile Rental Company With Drivers (Limousine Service)..............................................................817
Automobile Repair Shop .................................................................................................815
Automobile Repossessing, By Specialist Contractor ...................................................................954
Automobile Seat Cover Installation And/Or Seat Upholstering .........................................................327
Automobile Seat Cover Mfg. - No Installation ........................................................................166
Automobile Service Station - Retail - Gasoline Sales And Repair Work ...............................................----
See General Auditing & Classification Information
Automobile Spring Mfg. .................................................................................................435
Automobile Storage Garage ............................................................................................825
Automobile Top Installation, Fabric Or Vinyl ........................................................................327
Automobile Towing Company ............................................................................................815
Automobile Truck Mfg. .................................................................................................463
Automobile Wheel Mfg. .................................................................................................454
Automobile, Truck Or Trailer Body Mfg. - Temporary Staff ..............................................................495
Automotive Alternator Or Generator Mfg. Or Repair ...................................................................473
Automotive Lighting, Ignition Or Starting Apparatus Mfg. ..............................................................473
Automotive Machine Shops - No Work On Cars - e.g., Cylinder Reboring, Valve Grinding Or Turning Down Brake Drums .......461
Automotive Wire Harness Assembly .......................................................................................471
Auxiliary Police ......................................................................................................985
Awning Erection Or Installation (Cloth) .............................................................................681
Awning Mfg. - Cloth .................................................................................................166
Awning Mfg. - Metal, No Erection .......................................................................................456
Awning Or Tent Mfg. .................................................................................................166
Axe Handle Mfg. ......................................................................................................306
Axe Mfg.................................................................................................................433
Baby Blanket, Crib Linen Mfg. .......................................................................................163
Bacon (Side And/Or Sliced) Mfg. .......................................................................................106
Bag Loading, Explosives ............................................................................................4771
Bag Mfg. - Fabric Or Bulk Materials ..................................................................................166
Bag Mfg. - Plastic......................................................................................................222
Bag Mfg., Traveling .................................................................................................205
Bag Renovating, Textile Fabrics .......................................................................................166
Bagel Shop, Production And/Or Selling On Premises - Retail..............................................................918
Bakery - Wholesale......................................................................................................105
Bakery Products Distribution .......................................................................................----
See General Auditing & Classification Information
Bakery Shop, Baking And/Or Selling On Premises - Retail ..............................................................918
Baking Powder Mfg.......................................................................................................104
Balcony Erection ......................................................................................................658
Balcony Mfg. ...........................................................................................................413
Ball Bearing Mfg. ......................................................................................................467
Ball Mfg. - Sporting Goods - Inflatable Plastic Beach Type..............................................................163
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Ball Or Dart Throwing At Targets .......................................................................................969
Ball Point Pen Mfg. .................................................................................................459
Ballast Mfg. - Fluorescent Lights.......................................................................................473
Balloon Dealer - Wholesale ............................................................................................924
Balloon Mfg. - Rubber - Advertising And Toy.............................................................................225
Banana Dealer - Wholesale ............................................................................................907
Banister Mfg. - Metal .................................................................................................413
Banister, Railing, Or Guard Erection - Metal ........................................................................658
Bank ................................................................................................................988
Banner Mfg. ...........................................................................................................163
Bar.....................................................................................................................899
Bar Or Restaurant Supply Dealer (Other Than Beverages, Groceries Or Meat)...............................................924
Barber Or Beauty Parlor Supply House - That Operates In A Retail Manner ...............................................928
Barber Or Beauty Parlor Supply House - Wholesale........................................................................924
Barber Shop ...........................................................................................................977
Bark Peeling In Veneer Mill ............................................................................................305
Bark Peeling, In Paper Mill ............................................................................................255
Barking Mill ...........................................................................................................301
Barrel Dealer - No Mfg..................................................................................................924
Barrel Or Drum Mfg. - Metal ............................................................................................454
Barrel Or Drum Reconditioning Or Repairing - Metal ...................................................................454
Barrel Repair - Wood - By Specialist Contractor ........................................................................305
Barrel Stock Mfg., No Sawmill Work ..................................................................................305
Baseball Batting Range .................................................................................................969
Baseball Mfg............................................................................................................205
Baseball Player, Coach, Manager Or Sports Official - Professional Or Semiprofessional ................................991
Basket Mfg. - Veneer .................................................................................................305
Basketball Mfg. ......................................................................................................205
Basketball Player, Coach, Manager Or Sports Official - Professional Or Semiprofessional ................................991
Bath And/Or Kitchen Fixture Store.......................................................................................925
Bathing Cap Mfg. - Rubber ............................................................................................225
Bathing Suit Mfg. - Knitting To Be Separately Rated ...................................................................161
Bathtub Liner Installation ............................................................................................648
Bathtub Mfg. - Concrete.................................................................................................511
Battery Back-Up Power Systems - Service Or Repair By Specialist Contractor ..........................................660
Battery Charging Equipment Mfg. .......................................................................................473
Battery Mfg. - Temporary Staff .......................................................................................499
Battery Mfg., Dry ......................................................................................................473
Battery Mfg., Storage .................................................................................................475
Beauty Shop ...........................................................................................................977
Bed And Breakfast ......................................................................................................973
Bed Spring Mfg. - Wire .................................................................................................457
Bed Underpads - Disposable ............................................................................................257
Bedding Mfg. - Blanket, Sheet, Pillowcase .............................................................................163
Bedding Store - Retail .................................................................................................922
Bedspread Mfg. ......................................................................................................163
Bedstead Mfg. - Metal .................................................................................................456
Bee Raising ...........................................................................................................959
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Beer And Ale Dealer, In Keg Or Case Lots Wholesale ...................................................................821
Beer Drawing Equipment, Cleaning And Installation ...................................................................663
Beeswax Mfg. ...........................................................................................................571
Beet Sugar Mfg. ......................................................................................................103
Before and/or After School Program ..................................................................................891
Bell Installation - Tower Bells .......................................................................................657
Belt Mfg. - Cloth - Wearing Apparel Only - No Buckles, Webbing Or Leather Parts Mfg. ................................161
Belt Mfg. - Industrial Use - From Premanufactured Textile Fabric ....................................................163
Benzene Mfg. In Petroleum Refinery ..................................................................................581
Beret Mfg. ...........................................................................................................161
Berry Or Fruit Farm .................................................................................................0016
Beverage Can Recycling .................................................................................................862
Beverage Distributing, Carbonated, Including Beer - Wholesale .........................................................821
Beverage Distributing, Including Beer - Retail ........................................................................917
Beverage Mfg., Carbonated - Bottled Or Canned ........................................................................112
Beverage Mfg., N.O.C. (Non-Carbonated)..................................................................................104
Beverage Outlets - Retail ............................................................................................917
Bias Bindings Mfg.......................................................................................................163
Bicarbonate Of Soda Mfg. ............................................................................................551
Bicycle - Sale Or Rental, Including Repair .............................................................................925
Bicycle Assembly At Retail Store Locations - By Specialist Contractor ...............................................925
Bicycle Mfg. ...........................................................................................................463
Bill Posting (Including By Specialist Contractor) ...................................................................679
Billboard - Erection, Maintenance And/Or Changing Of Advertising By Outdoor Advertising Co. Or Specialist Contractor ..679
Billiard Hall...........................................................................................................968
Billiard Table Mfg. .................................................................................................323
Bin Mfg. - Sheet Metal .................................................................................................454
Binder Mfg., Ringed .................................................................................................265
Bindings Mfg. - Bias And Straight.......................................................................................163
Binocular Mfg. ......................................................................................................487
Biological Product Mfg..................................................................................................555
Bird House Or Feeder Mfg. - Wood .......................................................................................306
Birth Center - Not Operated By A Hospital .............................................................................957
Bituminous Culm Recovery - See Coal Mine Rating Bureau Manual .........................................................----
Black Powder Mfg.......................................................................................................4771
Blackboard Installation - Wood .......................................................................................646
Blanket Mfg. ...........................................................................................................163
Blanket Mfg., Insulating For Aircraft - Asbestos........................................................................509
Blanket, Sheet, Pillowcase - Bedding Mfg. .............................................................................163
Blasting Agents Mfg. .................................................................................................4777
Blasting Cap Mfg.......................................................................................................4771
Blasting Contractor - Includes Incident Drilling By The Blasting Contractor ..........................................609
Bleaching, Fabrics......................................................................................................139
Blender Mfg. - Household ............................................................................................473
Blending Lubricants .................................................................................................581
Blinkerlight Mfg. ......................................................................................................473
Blood & Gas Analyzer Mfg. ............................................................................................488
Blood Bank ...........................................................................................................957
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Blueprint Reproduction (Using Photocopying Method) - By Contractor ....................................................932
Bluestone Quarry ......................................................................................................050
Boarding Stable ......................................................................................................801
Boarding Up Of Abandoned Buildings (Including Those Designed For Dwelling Occupancy) ................................651
Boat Building - Recreational - State Coverage Only ...................................................................718
Boat Building Or Repair ............................................................................................6824F
Boat Dealer, With Services, Inland ..................................................................................818
Boat Dismantling - Recreational - State Coverage Only...................................................................718
Boat Rental - State Coverage Only.......................................................................................716
Boat Repairing - Recreational - State Coverage Only ...................................................................718
Boat Storage And Moorage - State Coverage Only ........................................................................716
Boiler Brick Work, Installation Or Repair .............................................................................653
Boiler Inspection ......................................................................................................951
Boiler Installation Or Repair .......................................................................................677
Boiler Mfg., Shop Only .................................................................................................415
Bolt Mfg. ...........................................................................................................445
Book Conservation - By Specialist Contractor ........................................................................955
Book Dealer - Wholesale.................................................................................................924
Book Printing By Web Press - By Publisher Or Contractor ..............................................................281
Bookbinding Or Rebinding - By Specialist Contractor ...................................................................281
Bookcase Mfg. - Metal .................................................................................................456
Bookcase Mfg. - Wood .................................................................................................311
Bookstore ...........................................................................................................928
Boot And Shoe Mfg.......................................................................................................204
Boot And Shoe Mfg. - Rubber ............................................................................................225
Boot And Shoe, Cut Stock And Findings Dealer ........................................................................924
Boring Or Test Boring For Soil Samples..................................................................................607
Borough Employees, N.O.C. ............................................................................................980
Botanical Gardens - Open To Public Exhibition ........................................................................969
Bottle Cap Or Crown Mfg. ............................................................................................445
Bottle Cap Printing .................................................................................................281
Bottle Dealer, New......................................................................................................924
Bottle Dealer, Used .................................................................................................862
Bottle Mfg. - Rubber .................................................................................................225
Bottled Gas Dealer......................................................................................................809
Bottled Spring Water Distribution - By Dealer ........................................................................924
Bottling Or Canning Of Carbonated Beverages.............................................................................112
Bowling Alley...........................................................................................................968
Bowling Pin Mfg. - Wood.................................................................................................306
Box Mfg. - Paper - Set-Up, Rigid Or Folding (Non-Corrugated) .........................................................257
Box Or Box Shook Mfg. .................................................................................................305
Box Or Container Cardboard Partitions Mfg. .............................................................................257
Box Or Container Mfg. - Corrugated ..................................................................................261
Box Partitions Mfg. .................................................................................................257
Boy Or Girl Scout Council - Clerical - Except At Camp Locations.........................................................953
Boy Or Girl Scout Council - Executive Secretary ........................................................................951
Boy Or Girl Scout Councils Camp Operations, Including Clerical Workers At Camp Locations................................978
Boys & Girls Club ......................................................................................................976
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EFFECTIVE DATE: OCTOBER 1, 2017
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Braid And Fringe Mfg. .................................................................................................134
Brake Lining Mfg. - Asbestos............................................................................................509
Brass Bed Mfg. ......................................................................................................456
Brass Castings Mfg. .................................................................................................447
Brass Products Mfg., N.O.C. - From Sheet Stock ........................................................................454
Brass Scrap Dealer......................................................................................................859
Breakfast Cereal Mfg. .................................................................................................101
Breeding Farm - Cattle, Sheep Or Goats .............................................................................0083
Breeding Farm - Horse .................................................................................................801
Breeding Of Animals, Non-Farm Domestic..................................................................................959
Brewer's Outlet - Retail ............................................................................................917
Brewery, Including Distributing Stations .............................................................................108
Brick Mfg., N.O.C.......................................................................................................512
Brick Pointing ......................................................................................................653
Bricking Up Abandoned Buildings .......................................................................................653
Bricklaying ...........................................................................................................653
Bridal Shop ...........................................................................................................916
Bridge Building - Metal.................................................................................................655
Bridge Building - Wood .................................................................................................651
Bridge Painting ......................................................................................................655
Bridge Shop ...........................................................................................................411
Brine Hauling...........................................................................................................811
Broadcasting Station - Radio Or Television .............................................................................936
Broken Glass Dealer .................................................................................................862
Bronze Castings Mfg. .................................................................................................447
Broom Mfg. - Assembling Only - No Woodworking ........................................................................319
Brush Manufacture - Using Tinplate Not Wood.............................................................................445
Brush Mfg. ...........................................................................................................306
Brush Mfg. - Wire ......................................................................................................457
Brush Or Weed Spraying - By Contractor - Except Aerial Spraying.........................................................012
Buffet Or Cafeteria-Style Restaurant ..................................................................................897
Buffing And Polishing Wheel Mfg. - Made From Cloth - No Metal Parts ....................................................163
Builders Hardware Mfg. .................................................................................................445
Building And Roofing Paper Mfg. .......................................................................................255
Building Caulking, Exterior ............................................................................................653
Building Cleaning - By Contractor Or Owner .............................................................................971
Building Cleaning, Exterior Walls.......................................................................................653
Building Erection - Prefabricated Sheet Metal ........................................................................----
See General Auditing & Classification Information
Building Material Dealer, New .......................................................................................855
Building Materials Dealer, Secondhand ..................................................................................855
Building Mfg., Portable - Metal, No Erection ........................................................................454
Building Mfg., Portable - Wood .......................................................................................305
Building Moving - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Auditing & Classification ..----
Building Paper Mfg. .................................................................................................255
Building Raising Or Razing - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Aud. & Class ..----
Building Underpinning .................................................................................................609
Building Wrecking - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Aud. & Classification ..----
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Bulkhead Construction - State Coverage Only.............................................................................611
Bulletin Board Mfg. .................................................................................................311
Bunting Mfg., Shop Only.................................................................................................163
Buoy Mfg. - Metal ......................................................................................................415
Burglar Alarm System Installation, By Contractor........................................................................660
Burial Garment Mfg. .................................................................................................161
Burlap Goods Mfg. ......................................................................................................166
Bus Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis ......................451
Bus Operation, Scheduled Lines .......................................................................................817
Bus Operation, School .................................................................................................804
Bus-bar Mfg. ...........................................................................................................474
Bushing Mfg. ...........................................................................................................445
Bushing Or Bearing Mfg. - Nonferrous Metal - Cast ...................................................................447
Business Forms Printing - By Web Press..................................................................................281
Butane Gas Dealer ......................................................................................................809
Butcher Shop - Retail .................................................................................................915
Butchering - Wholesale, Not Stockyards..................................................................................111
Butter And/Or Butter Substitutes Dealer - Wholesale ...................................................................911
Butter Or Cheese Mfg. .................................................................................................109
Button Mfg. - Metal .................................................................................................459
Button Mfg., Not Metal - Classify According To Materials Used .........................................................----
Cabinet Dealer - Wholesale ............................................................................................926
Cabinet Installation, Commercial Or Residential ........................................................................648
Cabinet Mfg. - Sheet Metal ............................................................................................456
Cabinet Store - Retail .................................................................................................925
Cabinet Works - Wood - With Power-Driven Machinery ...................................................................311
Cable Connector Assembly ............................................................................................471
Cable Installation In Conduits - By The Conduit Construction Contractor ...............................................617
Cable Installation Or Replacement In Existing Conduit - By Specialist Contractor .....................................661
Cable Mfg. - Insulated Electrical - Wire Drawing To Be Separately Rated ...............................................222
Cable Mfg. - Not Insulated Electrical Cable.............................................................................457
Cable Or Wire Rope Dealer, Including Splicing ........................................................................857
Cable T.V. - Installation - Hooking Up Of Customers To Systems .........................................................759
Cable T.V. - Installation Of New System, Except Towers ..............................................................759
Cable T.V. - Service And/Or Repair Work For The System And Individual Customer..........................................759
Cafeteria - Operated By Employer For Own Employees ...................................................................----
Governing Class
Cafeteria - Operated By Independent Or Specialist Contractor .........................................................898
Cafeteria Or Buffet-Style Restaurant ..................................................................................897
Caisson Work - Under Pneumatic Pressure .............................................................................615
Cake Mix Mfg. - Dry Blending............................................................................................104
Calcimining, By Contractor ............................................................................................665
Calcium Carbide Mfg. .................................................................................................501
Calculator Mfg. ......................................................................................................483
Calf Raising For Veal .................................................................................................0034
Camera Or Photographic Supply Store - Retail ........................................................................928
Camp, Boy Or Girl Scout - Day, Summer Or Winter ........................................................................978
Can Mfg. - Paper ......................................................................................................257
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Can Mfg., Seamed ......................................................................................................454
Can Mfg., Seamless......................................................................................................403
Can Recycling - Beverage ............................................................................................862
Canal Irrigation, Construction .......................................................................................609
Candle Mfg. ...........................................................................................................571
Candy And/Or Snack Trays - Sold On The Honor System ...................................................................933
Candy Dealer (Including Repackaging) - Wholesale........................................................................924
Candy Mfg. ...........................................................................................................107
Candy Store ...........................................................................................................928
Candy, Chocolate Or Chewing Gum Mfg. - Temporary Staff ..............................................................187
Cane Mfg. ...........................................................................................................306
Cane Sugar Refining .................................................................................................103
Canning Or Bottling Of Carbonated Beverages.............................................................................112
Canning Or Preserving - Temporary Staff .............................................................................189
Canning Or Preserving Of Food .......................................................................................113
Canvas Products Erection ............................................................................................681
Canvas Products Mfg. .................................................................................................166
Cap Mfg. - Graduation Caps And Gowns ..................................................................................161
Cap Mfg. - Headwear .................................................................................................161
Car Mfg., Rebuilding Or Repair, Railroad - All Kinds ...................................................................416
Car Phone Installation .................................................................................................966
Car Wash................................................................................................................816
Carbon Dioxide Mfg. .................................................................................................553
Carbon Paper Mfg. ......................................................................................................263
Carbon Products Mfg. .................................................................................................507
Carbonated Beverage Mfg. - Bottled Or Canned ........................................................................112
Carbonic Acid Gas Mfg. .................................................................................................553
Carbonizing Of Hair Or Wool ............................................................................................132
Carburetor Mfg. ......................................................................................................445
Cardboard Mfg. ......................................................................................................255
Cardboard Or Paper Mailing Tube Mfg. ..................................................................................257
Carding Of Fibers ......................................................................................................132
Carnival - Traveling .................................................................................................939
Carpentry - Detached One Or Two Family Dwellings........................................................................652
Carpentry - Installation Of Cabinet Work, Finished Wooden Flooring Or Interior Trim.....................................648
Carpentry - Remodeling Of One Or Two Family Dwellings...................................................................652
Carpentry - Residential For Multiple Dwelling Occupancy - Three Stories Or Less .....................................652
Carpentry Shop ......................................................................................................305
Carpentry, N.O.C. - Temporary Staff ..................................................................................693
Carpentry, N.O.C. Excluding Concrete Form Building ...................................................................651
Carpet And Rug Cleaning And Storage ..................................................................................141
Carpet Cleaning On Customers' Premises..................................................................................141
Carpet Dealer - Wholesale ............................................................................................921
Carpet Installation, By Specialist Contractor ........................................................................670
Carpet Mfg. ...........................................................................................................132
Carpet Shampooer Mfg. .................................................................................................473
Carpet Store - Retail .................................................................................................922
Carriage Mfg............................................................................................................451
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EFFECTIVE DATE: OCTOBER 1, 2017
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Carriage Repairing......................................................................................................815
Carriage Tours Or Taxis (Horse Driven)..................................................................................801
Cartridge Charging Or Loading .......................................................................................4771
Cartridge Loading Or Charging - Nonrateable Catastrophe Element ....................................................0775
Cartridge Mfg., No Handling Of Explosives .............................................................................445
Cash Register Mfg.......................................................................................................483
Casing Mfg. - Sheet Metal ............................................................................................454
Casing Mfg., Boiler Metal Plate .......................................................................................415
Casino Gambling ......................................................................................................981
Casket Or Coffin Lining Mfg. - No Casket Mfg. Or Upholstery Work ....................................................163
Cast Iron Pipe Mfg. .................................................................................................425
Cast Stone Mfg. - Concrete ............................................................................................511
Casting Foundry, Ductile Or Grey Iron ..................................................................................425
Casting Foundry, Malleable Iron .......................................................................................427
Casting Foundry, Steel .................................................................................................421
Casting Mfg. - Nonferrous Metals .......................................................................................447
Cat Food Mfg. - Dry/Bagged - No Cereal Milling ........................................................................104
Cat Or Dog Food Mfg. - Canned .......................................................................................113
CAT Scanner Mfg. ......................................................................................................488
Catalogue Printing By Publisher Or Contract Printer ...................................................................282
Catalyst Mfg., Oil-Based ............................................................................................581
Caterer - All Types .................................................................................................898
Cathode Ray Picture Tube Mfg. .......................................................................................486
Cattle Auctioneer ......................................................................................................801
Cattle Dealer...........................................................................................................801
Cattle Farm ...........................................................................................................0083
Cave, Exhibition ......................................................................................................969
Caves, Excavation Of New Areas For Exhibition Purposes ..............................................................609
Cedar Chest Mfg. ......................................................................................................323
Ceiling Installation - Acoustical - Suspended Grid Type ..............................................................649
Cell Tower Erection - Antenna(s) Installation, Service And/Or Repair By Contractor .....................................655
Cell Tower Erection - Building Of The Concrete Pad By Contractor ....................................................654
Cell Tower Erection - Erection Of The Tower By Contractor ..............................................................655
Cell Tower Erection - Excavation Or Grading Of The Site By Contractor ...............................................609
Cell Tower Erection - Programming, And/Or Service of Computerized Call Switching Equipment By Contractor ............952
Cellar Excavation ......................................................................................................609
Cement Block Erection .................................................................................................653
Cement Block Mfg. ......................................................................................................511
Cement Finishing ......................................................................................................654
Cement Mfg., Including Quarrying .......................................................................................501
Cement Quarry Operated By Manufacturer..................................................................................501
Cement Work, Flat, Not Self-Bearing Or Reinforced ...................................................................608
Cemetery Monument Or Memorial, Cutting, Engraving And/Or Polishing ....................................................855
Cemetery Operation......................................................................................................999
Cemetery, Opening Graves, Removing And Reinterring Remains..............................................................999
Central Air Conditioning Systems Installation, Service Or Repair ....................................................664
Centrifugal Castings Mfg. - Nonferrous Metals ........................................................................447
Centrifuge Mfg., Laboratory ............................................................................................473
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EFFECTIVE DATE: OCTOBER 1, 2017
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Ceramic Capacitor Mfg. - Less Than 1 H.P. .............................................................................472
Ceramic Mfg. ...........................................................................................................513
Ceramic Shop...........................................................................................................----
See General Auditing & Classification Information
Ceramic Tile Dealer - Wholesale .......................................................................................926
Ceramic Tile Installation ............................................................................................668
Ceramic Tile Store - Retail ............................................................................................925
Cesspool Cleaning, By Contractor .......................................................................................992
Chain Mfg. ...........................................................................................................435
Chair Mfg. - Metal......................................................................................................456
Chair Or Chair Frame Mfg. - Wood .......................................................................................323
Charcoal Mfg............................................................................................................551
Charter Bus Service .................................................................................................817
Charter School ......................................................................................................965
Chassis Mfg. ...........................................................................................................451
Chauffeurs And Helpers.................................................................................................----
Governing Class
Chauffeurs And Helpers, Employed By Hauling Contractor ..............................................................811
Chauffeurs, Private - Not Available For Use With Any Farm Class ....................................................0912
Check Cashing Service .................................................................................................987
Cheerleading Instruction - By Independent Contractor ...................................................................968
Cheese Dealer - Wholesale ............................................................................................911
Cheese Mfg. ...........................................................................................................109
Cheese Shop - Retail .................................................................................................917
Chemical Etching - By Specialist Contractor.............................................................................281
Chemical Processing Or Products Mfg., N.O.C. ........................................................................551
Chenille Products Mfg. From Chenille Cloth .............................................................................163
Chenille Products Weaving ............................................................................................132
Chewing Gum Mfg. ......................................................................................................107
Chicken Catching ......................................................................................................865
Chickens - Slaughtering, Dressing And Packing For The Trade .........................................................865
Child Care Service, Residential - (Neglected, Deprived Or Abused) ....................................................941
Child Daycare Center .................................................................................................891
Children's & Infants' Clothing Store ..................................................................................916
Chimney Cleaning - Industrial Smokestacks .............................................................................655
Chimney Cleaning - Residential .......................................................................................882
Chimney Construction - Masonry .......................................................................................653
Chimney Flashing Mfg., No Installation Work.............................................................................454
China Decorating - By A China Manufacturer .............................................................................513
China Decorating - By Specialist Contractor With No China Mfg. .........................................................281
China Tableware Mfg. .................................................................................................513
Chinchilla Farm ......................................................................................................0170
Chinese Food Dealer - Packaged Or Frozen - Wholesale ...................................................................911
Chinese Food Mfg. ......................................................................................................104
Chiropodist Office......................................................................................................957
Chocolate Mfg. ......................................................................................................107
Chore Worker - Home Care Services.......................................................................................943
Christmas Tree Light Cord Sets Mfg. ..................................................................................473
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Christmas Tree Planting, Cultivating And Harvesting ...................................................................0013
Chromium Plating ......................................................................................................449
Church ................................................................................................................963
Church Furnishings - Wood (Altars, Pews) Installation...................................................................646
Cider Dealer - Wholesale ............................................................................................911
Cigar And Cigarette Lighter Mfg. Or Assembling ........................................................................483
Cigar Band, Printing .................................................................................................281
Cigar Mfg. ...........................................................................................................115
Cigarette Dealer - Wholesale............................................................................................924
Cigarette Mfg. ......................................................................................................115
Cinder Block Mfg. ......................................................................................................511
Cinder Dealer...........................................................................................................855
Circuit Breaker Mfg. .................................................................................................474
Circus - Traveling......................................................................................................939
Citizen Band (CB) Radio Installation Or Repair ........................................................................966
City Emp. Except Sewer Const., Sal. Policemen & Firemen, Vol. Firemen, Aux. Police, Workfare Emp., Clerical Office ..980
City Employees, N.O.C. .................................................................................................980
Civic Center - Operation By Specialist Contractor ...................................................................971
Civil Consulting Engineering Firm.......................................................................................955
Clay (Any Type) Excavation Or Surface Mining - Including Milling Or Washing ..........................................055
Clay Milling Or Washing By Other Than Producer ........................................................................059
Clay Refractory Products Mfg., Including Silica Or Semi-Silica .........................................................514
Cleaning And Dyeing, Except Rug Cleaning By Dry Cleaner ..............................................................142
Cleaning Of Grease Exhaust, Air Conditioning, Heating And Ventilating Ducts - By Specialist Contractor .................971
Cleaning Permanently-Sited Tanks Or Railroad Tank Cars - By Contractor ...............................................995
Cleaning, Oiling Or Adjusting Of Air Conditioning, Forced Air Heating Or Ventilating Systems ...........................664
Cleaning, Polishing Or Sanitation Preparations Mfg. ...................................................................571
Cleaning, Sanitizing Or Deodorizing Restrooms - By Contractor .........................................................971
Clearing Of Land ......................................................................................................----
See General Auditing & Classification Information
Clearing Of Right-Of-Way, For Telephone Or Electric Lines ..............................................................005
Clerical Office Employees ............................................................................................953
Clerical Office Employees - Temporary Staff.............................................................................889
Clerks On Loading Platforms ............................................................................................811
Clinic - Outpatient Services Only.......................................................................................957
Clinical Laboratory - Independent.......................................................................................957
Clock Mfg. ...........................................................................................................458
Closed Circuit Television Systems - Installation Or Repair..............................................................660
Cloth Bag Mfg. ......................................................................................................166
Cloth Bag Repairing .................................................................................................166
Cloth Clippings Dealer, New ............................................................................................924
Cloth Clippings Dealer, Used............................................................................................862
Cloth Cutting By Contractor - Garment Fabrics ........................................................................161
Cloth Mfg. - Asbestos .................................................................................................509
Cloth Printing ......................................................................................................139
Cloth Sponging (Shrinking), Inspection Or Mending - By Specialist Contractor ..........................................142
Clothes Dryer Mfg., Commercial Or Household.............................................................................456
Clothing Dealer, Used - Wholesale.......................................................................................924
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Clothing Mfg............................................................................................................161
Clothing Store - Retail Or Wholesale ..................................................................................916
Clothing Store (Used) - Retail .......................................................................................928
Club - Country, Golf Or Yachting .......................................................................................944
Club, Business Or Social ............................................................................................896
Club, Exercise ......................................................................................................884
Club, Health ...........................................................................................................884
Club, N.O.C. ...........................................................................................................896
Club, Swim - Indoor .................................................................................................968
Club, Swim - Outdoor .................................................................................................969
Club, Tennis - Indoor .................................................................................................968
Club, Tennis - Outdoor .................................................................................................969
Coal Hauling By Mine Operator - See Coal Mine Rating Bureau Manual ....................................................----
Coal Hauling, Unprepared - By Contractor .............................................................................810
Coal Merchant...........................................................................................................809
Coal Preparation Plant - See Coal Mine Rating Bureau Manual .........................................................----
Coal Truckmen Federal Mine Safety & Health Act - Non-rateable Catastrophe Element.....................................0162
Coat - Front Or Interlining Mfg. .......................................................................................161
Coat Hanger Mfg. - Metal ............................................................................................457
Coat Hanger Mfg. - Wood.................................................................................................306
Coating And/Or Glazing Of Paper Or Plastic - By Specialist Contractor ...............................................263
Coating New Fabrics, Except Rubberized Fabrics Or Oilcloth..............................................................139
Coating New Fabrics, Rubberized Or Oilcloth.............................................................................227
Coating Of Parts - By Contractor .......................................................................................445
Coating Optical Products - Vacuum Deposition Method ...................................................................487
Cocktail Lounge ......................................................................................................899
Cocoa Mfg. ...........................................................................................................107
Coconut Shredding Or Drying ............................................................................................104
Cod Liver Oil Mfg.......................................................................................................114
Coffee Dealer (No Grinding Or Roasting) - Wholesale ...................................................................911
Coffee Grinding And Roasting............................................................................................104
Coffee Pot Filter Mfg. - Paper .......................................................................................257
Coffee Service Company .................................................................................................933
Coffee Shop ...........................................................................................................897
Cofferdam Work - Non-Pressurized - Use Appropriate Contracting Classes ...............................................----
Cofferdam Work - Under Pneumatic Pressure .............................................................................615
Coffin Assembly - No Wood Or Metal Working .............................................................................319
Coffin Mfg. - Metal .................................................................................................456
Coffin Mfg. - Wood......................................................................................................323
Coffin Or Casket Lining Mfg. - No Casket Mfg. Or Upholstery Work ....................................................163
Coffin Or Casket Upholstery Work .......................................................................................327
Coil Stock Or Sheet Stock Dealer .......................................................................................857
Coiled Flat Spring Mfg..................................................................................................435
Coils - Less Than 1 H.P. ............................................................................................472
Coin And/Or Postage Stamp Dealer - Retail Or Wholesale ..............................................................920
Coin Wrapper Or Currency Strap Mfg. ..................................................................................265
Coin Wrapper, Printing - By Specialist Contractor ...................................................................281
Coin-Operated Amusement Or Vending Machine - Installation, Service Or Repair ..........................................933
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EFFECTIVE DATE: OCTOBER 1, 2017
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Coin-Operated Telephone - Installation, Service Or Repair By A Specialist Business Or Contractor ......................933
Coke Oven - See Coal Mine Rating Bureau Manual ........................................................................----
Cold Rolling Or Drawing - Ferrous Metals .............................................................................406
Cold Rolling Or Drawing, Nonferrous Metals .............................................................................403
Cold Storage ...........................................................................................................813
Cold Wound Wire Spring Mfg. ............................................................................................457
Cold-Rolled Sheet Mfg. - By Specialist Contractor ...................................................................406
Collapsible Tube Mfg. .................................................................................................445
Collar Mfg. ...........................................................................................................161
Collection Of Used Motor Oil - By Specialist Contractor ..............................................................809
Collectors Of Money - By Specialist Contractor ........................................................................951
Collectors Of Money, Who Also Deliver Goods ........................................................................----
Appropriate Store Class
College Or School - Temporary Staff ..................................................................................895
College Or School, N.O.C. ............................................................................................965
Color Mfg., No Red Or White Lead Mfg. ..................................................................................563
Combing Of Fibers ......................................................................................................132
Comforter Or Quilt Mfg..................................................................................................163
Comic Book Printing By Publisher Or Contractor ........................................................................282
Commercial Boarding Home ............................................................................................973
Commercial Camp ......................................................................................................978
Commercial Lumber Yard .................................................................................................855
Commercial Or Industrial Building Operation - By Owner, Lessee Or Real Estate Management Firm...........................971
Community Center ......................................................................................................976
Community Living Arrangement For The Mentally Disabled (CLA) - 8 Or Fewer Residents Per Facility ......................941
Community Nursing Services ............................................................................................942
Community Rehabilitative Residential Facility (CRRF) - Group Homes For The Mentally Ill ................................941
Community Residential Facility - Off Campus - With 8 Or Fewer Clients Per Facility .....................................941
Community Residential Facility For Individuals With Intellectual Disabilities - 9 Or More Residents Per Facility.......940
Compact Disc Player Repair ............................................................................................966
Compost Filling Of Mushroom Beds - By Contractor........................................................................007
Computer Dealer - Wholesale ............................................................................................924
Computer Mfg............................................................................................................483
Computer Or Computer System - Service Or Repair - Shop Or Field.........................................................952
Computer Paper Mfg. (No Paper Mfg.) ..................................................................................265
Computer Peripheral Mfg. ............................................................................................483
Computer Programmer .................................................................................................953
Computer Programmer/Operator - Temporary Staff ........................................................................889
Computer Store - Retail.................................................................................................928
Computer Training School ............................................................................................965
Computer Wiring Installation Within Buildings - By Specialist Contractor ...............................................660
Concrete Block Mfg. .................................................................................................511
Concrete Burial Vault Mfg. ............................................................................................511
Concrete Construction .................................................................................................654
Concrete Dealer, Ready-Mixed............................................................................................855
Concrete Drilling Or Sawing - On Highways Or Roads ...................................................................601
Concrete Floor Construction, Not Self-Bearing ........................................................................608
Concrete Floor Construction, Self-Bearing .............................................................................654
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Concrete Form Erection .................................................................................................654
Concrete Mixing ......................................................................................................855
Concrete Parking Garage Construction ..................................................................................654
Concrete Products Mfg. .................................................................................................511
Concrete Pumping Services - By Independent Contractor...................................................................855
Concrete Reinforcing Rod Setting .......................................................................................654
Concrete Work, Dams .................................................................................................654
Concrete Work, Floors, Etc., Above Ground Level ........................................................................654
Concrete Work, Yard .................................................................................................608
Concrete, Pre-Stressed, Erection By Contractor ........................................................................655
Condensed Milk Mfg. .................................................................................................109
Condenser Mfg., Steam .................................................................................................415
Condominium Association.................................................................................................880
Condominiums - Including Resident Or On-Site Manager ...................................................................880
Conduit Construction - All Work To Completion ........................................................................617
Confectioners' Machinery Mfg. .......................................................................................461
Confectionery Mfg.......................................................................................................107
Construction Equipment - Rental, Sales Or Service (In Shop Or At Customer's Location) ................................814
Construction Of Boiler Foundations ..................................................................................677
Construction Tools Mfg..................................................................................................433
Consulting Engineering Firm ............................................................................................955
Contact Sports Athletic Team, Professional Or Semiprofessional .........................................................970
Container Mfg. - Corrugated ............................................................................................261
Container Recycling - Beverage - Bottle Or Can ........................................................................862
Containerized Trash Removal ............................................................................................995
Containers, Stevedoring ............................................................................................7327F
Continuing Care Community, With Less Than 50% of Beds Licensed as Intermediate Care or Higher...........................974
Contract Packaging - Crating - In Shop..................................................................................305
Contract Packaging - Non-Crating .......................................................................................923
Contract Packaging - Non-Crating - Temporary Staff ...................................................................879
Contractor For Commercial Building Cleaning.............................................................................971
Contractor, Permanent Yards, Maintenance Or Storage Of Equipment Or Material ..........................................----
Governing Class
Contractor, Supervisory Employees ..................................................................................----
Governing Class
Contractors Equipment - Rental, Sales Or Service (In Shop Or At Customer's Location) ................................814
Contractors, Watchmen, Timekeepers And Cleaners........................................................................----
Governing Class
Convalescent Home - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher ................................960
Convenience Grocery .................................................................................................917
Conveyor Mfg. - Or Reconditioning.......................................................................................465
Conveyor Or Conveyor Belt Installation..................................................................................675
Conveyor Oven Installation, Service Or Repair ........................................................................675
Cookie Shop, Baking And/Or Selling On Premises - Retail ..............................................................918
Cooking Utensil Mfg. - Steel Or Aluminum .............................................................................454
Cooling Tower Erection, Prefabricated - Wood ........................................................................651
Cooperative Building Operation - For Residential Occupancy..............................................................880
Cooperative Electric Utility............................................................................................755
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Copper Castings Mfg. .................................................................................................447
Copper Pipe Or Tube Mfg. By Extruding And Drawing ...................................................................403
Copper Products Mfg. - From Sheet Stock .............................................................................454
Copper Recovery, Not Smelting .......................................................................................551
Copper Scrap Dealer .................................................................................................859
Copper Smelting And Refining, Primary ..................................................................................402
Coppersmithing - Shop Only ............................................................................................454
Cordage Mfg., Including Fiber Preparation .............................................................................132
Cordite Mfg............................................................................................................4771
Cork Carpet Mfg. ......................................................................................................227
Cork Products Mfg.......................................................................................................306
Corn Chip Mfg. ......................................................................................................104
Corn Starch Mfg. ......................................................................................................103
Correctional Institution Guards (Not State Employees)...................................................................985
Corrosion Proofing Of Chemical Tanks ..................................................................................655
Corrugated Paper And/Or Corrugated Products Mfg.........................................................................261
Corrugating Iron And Steel - Cold-Rolled - By Specialist Contractor ....................................................406
Cosmetic, Perfume Or Other Toilet Preparations Mfg. ...................................................................571
Cosmetics Store ......................................................................................................928
Costume Jewelry Mfg. .................................................................................................458
Costume Mfg. - Masquerade Or Theatrical .............................................................................161
Cotton Batting Mfg. .................................................................................................130
Cotton Gin Operation .................................................................................................132
Cotton Merchant ......................................................................................................924
Cotton Seed Oil Mfg. .................................................................................................551
Cotton Spinning And Weaving ............................................................................................132
Cotton Waste Mfg. ......................................................................................................130
Cough Drop Mfg. ......................................................................................................555
Counter Top Mfg. - Wood.................................................................................................311
Counter, Heel And Sole Mfg. - Leather ..................................................................................204
Country Club ...........................................................................................................944
County Employees, N.O.C. ............................................................................................980
County Road Districts .................................................................................................980
Cover Mfg. - Air Conditioner............................................................................................163
Cracker Mfg. ...........................................................................................................105
Cranberry Grower ......................................................................................................0016
Crane Or Derrick Installation, Service Or Repair - Permanently-Sited....................................................675
Crane Or Derrick Mfg. - Classify According To Materials Used .........................................................----
Crane Rental (Mobile) - With Operators By Specialist Contractor.........................................................802
Crane Repair, Mobile, By Specialist Contractor ........................................................................814
Crate Mfg. - Wood ......................................................................................................305
Crayon Mfg. ...........................................................................................................571
Creamery................................................................................................................109
Credit Union ...........................................................................................................988
Crematory Operation .................................................................................................997
Creosote Mfg. - From Tar ............................................................................................551
Crutches Mfg. - Wood .................................................................................................306
Cullet Dealer - Broken Or Refuse Glass..................................................................................862
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Culm Recovery - Anthracite Or Bituminous - See Coal Mine Rating Bureau Manual..........................................----
Culvert Construction, Not Exceeding 10 Feet Span........................................................................609
Culvert Mfg. - Metal Plate ............................................................................................415
Cup Or Plate Mfg. - Paper ............................................................................................257
Curbstone - Concrete Prefabricated - Installed By Road Contractor ....................................................601
Cured Meats - Brined, Dried And Salted..................................................................................106
Curled Hair Mfg. ......................................................................................................132
Curtain Mfg. ...........................................................................................................163
Curtain Or Drapery Installation From Floor Or Ladder ...................................................................670
Curtain Or Drapery Installation From Scaffolding........................................................................681
Curtain Rod Mfg. - Metal ............................................................................................445
Custom Dressmaking......................................................................................................916
Custom Tailoring ......................................................................................................916
Customizing Vans ......................................................................................................815
Cut Glass Mfg. ......................................................................................................535
Cut Stone Or Stone Products Mfg. .......................................................................................855
Cutlery Mfg. (Non-Forged) For Household Or Butcher Shop/Restaurant Use ...............................................441
Cyber Bank ...........................................................................................................988
Cyber School ...........................................................................................................965
Cylinder Mfg. - Pressure Metal Plate ..................................................................................415
Dairy Farm ...........................................................................................................0036
Dairy Products Dealer - Wholesale.......................................................................................911
Dairy Products Mfg. (Except Ice Cream Mfg.).............................................................................109
Dance Band - Independent Contractor ..................................................................................967
Dance Company...........................................................................................................967
Dance Studio, Not Operated In Conjunction With Dance Hall ..............................................................965
Data Processing - Temporary Staff.......................................................................................889
Data Processing Systems - Service Or Repair - Shop Or Field .........................................................952
Day Center For The Elderly ............................................................................................976
Day Nursery - Children .................................................................................................891
Day Spa - Not Affiliated With A Health Club Or Swimming Pool .........................................................977
Daycare - Developmentally Disabled, No Residential Facility Affiliation ...............................................976
Daycare Center For Children ............................................................................................891
Daycare Center Operated By A Y.M.C.A., Y.W.C.A. ........................................................................976
Dealer (See Listings Under Appropriate Merchandise) ...................................................................----
Debris Box Rental/Service ............................................................................................995
Defibrillator Mfg.......................................................................................................488
Degreasing Skins ......................................................................................................201
Degreasing Solvent Mfg..................................................................................................571
Dehydration Of Food - Except Dehydration Of Meat Or Milk ..............................................................113
Dehydration Of Meat .................................................................................................106
Dehydration Of Milk .................................................................................................109
Delicatessen Meat Distributor - No Delicatessen Or Lunch Meat Manufacturing - Wholesale ................................911
Delicatessen Store......................................................................................................917
Demolition Of Structures - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Aud. & Class .......----
Dental Assistant - Employed By A Dentist Office ........................................................................957
Dental Drill Or Dental Tools Mfg........................................................................................487
Dental Equipment Or Supply Dealer.......................................................................................924
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Dental Laboratory ......................................................................................................489
Dentist Office ......................................................................................................957
Department Store ......................................................................................................914
Department Store - Temporary Staff ..................................................................................877
Depth Sounding Equipment Mfg. .......................................................................................485
Dermatological Lab - Testing Cosmetics - By Specialist Contractor ....................................................955
Desk Calendar Mfg.......................................................................................................265
Detective Agency ......................................................................................................904
Detergent Mfg. ......................................................................................................571
Detinning ...........................................................................................................449
Detoxification (Alcohol And/Or Drug) Residential Facility Licensed As An Inpatient Non-Hospital Facility ............958
Diamond Core Drilling Within Buildings - By Specialist Contractor ....................................................608
Diamond Cutter, Polisher, Setter .......................................................................................458
Diaper Mfg. - Cloth .................................................................................................161
Diaper Mfg. - Disposable ............................................................................................257
Diaper Service - Laundry ............................................................................................141
Dictating Machine Repair - Shop Or Field .............................................................................952
Die Castings Mfg. - Aluminum, Brass, Bronze, Copper Or Zinc .........................................................429
Die Cutting - Paper, Paperboard Or Cardboard - By Specialist Contractor ...............................................257
Die Mfg.................................................................................................................441
Dimmer Switch Mfg.......................................................................................................473
Dinner Theater ......................................................................................................975
Diode Mfg. ...........................................................................................................472
Direct Mail Company .................................................................................................948
Disc Jockey Service - Non Broadcasting..................................................................................967
Discotheque ...........................................................................................................899
Disinfectant (Household And Industrial) Mfg. ........................................................................571
Dismantling, Installation Or Service Or Repair Of Machinery Or Industrial Equipment, By Contractor......................675
Dispatchers On Loading Platforms .......................................................................................811
Display Case Mfg. - Wood ............................................................................................311
Display Rack Or Stand Installation - Metal, Plastic Or Wood .........................................................646
Disposable Diaper Mfg. .................................................................................................257
Disposable Towel Mfg. .................................................................................................257
Distillation, Wood......................................................................................................551
Distilling Of Alcoholic Liquors .......................................................................................113
Document Conservation - Paper - By Specialist Contractor ..............................................................955
Document Destruction Or Shredding Service .............................................................................862
Document Scanning - By Specialist Contractor ........................................................................932
Dog Collar Mfg. ......................................................................................................205
Dog Food Mfg. - Dry/Bagged - No Cereal Milling ........................................................................104
Dog Groomer - No Kennel Facilities ..................................................................................928
Dog Kennel ...........................................................................................................959
Dog Obedience Classes .................................................................................................959
Dog Or Cat Food Mfg. - Canned .......................................................................................113
Doll Or Doll Parts Mfg. - Classify According To Materials Used.........................................................----
Dolomite Quarry ......................................................................................................051
Domestic Interior Cleaning Service Contractor ........................................................................882
Domestic Workers - Inside - Occasional .............................................................................0908
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Domestic Workers - Inside, Excluding Office Employees ..............................................................0913
Domestic Workers - Outside - Including Private Chauffeurs..............................................................0912
Domestic Workers - Outside - Occasional - Including Occasional Private Chauffeurs .....................................0909
Donut Shop, Baking And/Or Selling On Premises - Retail ..............................................................918
Door Frame And Sash Mfg. - Wood .......................................................................................305
Door Installation - All Types Except Overhead Doors ...................................................................651
Door Installation - Residential - All Types Except Overhead Doors ....................................................652
Door Installation, Overhead - Wood Or Metal.............................................................................675
Door Mfg. - Metal ......................................................................................................456
Door Mfg. - Wood ......................................................................................................305
Door Mfg., Accordion - Plastic Or Fabric - No Woodworking ..............................................................163
Door Or Window Distributor ............................................................................................855
Dope (Plastic Model Paint) Mfg. .......................................................................................563
Doubling Process, Sheet Rolling - By Specialist Contractor..............................................................406
Doughnut Mfg. - By Wholesale Bakery ..................................................................................105
Dowel Mfg. - Wood ......................................................................................................306
Downspout Installation - Metal .......................................................................................676
Drafting Equipment Mfg..................................................................................................487
Draftsman - Temporary Staff ............................................................................................889
Drain Tile Mfg. - Concrete ............................................................................................511
Drapery Dry Cleaning Plant ............................................................................................142
Drapery Or Curtain Installation From Floor Or Ladder ...................................................................670
Drapery Or Curtain Installation From Scaffolding........................................................................681
Drapery Or Curtain Mfg..................................................................................................163
Drawing - Nonferrous Metals ............................................................................................403
Dredging Of Materials On Non-Navigable Waters With Incidental Shore Operations..........................................055
Dress Form Mfg. - Classify According To Materials Used ..............................................................----
Dress Mfg. ...........................................................................................................161
Dress Pattern Printing .................................................................................................281
Drilling, N.O.C., By Contractor .......................................................................................607
Drinking Straw Mfg. - Paper ............................................................................................257
Drive-In Theater ......................................................................................................967
Drivers................................................................................................................----
Governing Class
Driveway Construction - Blacktop Or Cement .............................................................................608
Drug And/Or Alcohol Residential Facility Licensed As An Inpatient Non-Hospital Facility ................................958
Drug Mfg. ...........................................................................................................555
Drugstore - Wholesale .................................................................................................924
Dry Cleaning - Self-Service Only .......................................................................................928
Dry Cleaning Plant, Except Rug Cleaning .............................................................................142
Dry Cleaning Preparation Mfg. .......................................................................................571
Dry Dock Operation .................................................................................................6872F
Dry Goods Store - Retail Or Wholesale ..................................................................................916
Dry Ice Dealer ......................................................................................................855
Dry Toner Mfg. ......................................................................................................563
Dryers, Household Or Commercial, Electrical Or Gas - Service Or Repair ...............................................662
Drywall Installation - Including Taping And Seaming ...................................................................645
Duct Cleaning - Grease Exhaust, Air Conditioning, Heating, Ventilating - By Specialist Contractor ......................971
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Duct Fabrication - No Installation Work .............................................................................454
Duct Fabrication And Installation - Heating, Ventilating Or Air Conditioning ..........................................664
Ductile Iron Foundry .................................................................................................425
Dumpster Or Refuse Container Mfg. - From Metal Plate ...................................................................415
Dumpster Rental/Service.................................................................................................995
Duplication Services .................................................................................................932
Dye Mfg.................................................................................................................551
Dyeing ................................................................................................................139
Dyeing And Cleaning, Except Rug Cleaning By Dry Cleaner ..............................................................142
Dynamite Mfg. ......................................................................................................4771
Early Intervention for Chidren From Birth to Age 3 and/or for Children From Age 3 to the Age of Beginners ............892
Earthenware Mfg. ......................................................................................................513
Egg Dealer - Grading, Candling, Packing - Wholesale ...................................................................924
Eggs, Dehydrated ......................................................................................................113
Eggs, Powdered ......................................................................................................113
Elastic Mfg. ...........................................................................................................225
Electric Blanket Mfg. .................................................................................................473
Electric Cable Laying With Automatic Equipment - Street To Building - By Specialist Contractor ......................661
Electric Cord Assembly, Cable Mfg. To Be Separately Rated ..............................................................473
Electric Fan Mfg. ......................................................................................................473
Electric Fixture Installation - By Contractor ........................................................................661
Electric Fixtures Mfg. .................................................................................................445
Electric Heating Element Mfg. .......................................................................................473
Electric Housewares And Fan Mfg. .......................................................................................473
Electric Light Bulb Mfg. ............................................................................................486
Electric Line Construction, By Contractor .............................................................................656
Electric Measuring Instrument Or Test Equipment Mfg. ...................................................................488
Electric Meter Reader .................................................................................................951
Electric Motor Mfg. Or Repair - Shop Only .............................................................................477
Electric Power Equipment Mfg. For Utilities.............................................................................474
Electric Steel Foundry .................................................................................................421
Electric Switches Mfg. - Household And Crossbar ........................................................................473
Electric Utility Operation ............................................................................................755
Electric Wire Assembly - Cord .......................................................................................473
Electrical Apparatus Mfg. ............................................................................................473
Electrical Apparatus, Machinery Or Motor Installation Or Field Repair ...............................................675
Electrical Appliance Dealer - Small Appliances - Wholesale..............................................................926
Electrical Appliance Store, Small - Retail .............................................................................925
Electrical Consulting Engineering Firm..................................................................................955
Electrical Contractor .................................................................................................661
Electrical Equipment For Internal Combustion Engines Mfg. ..............................................................473
Electrical Household Appliances, Major - Retail ........................................................................922
Electrical Machinery Or Equipment Dealer - Wholesale ...................................................................926
Electrical Or Gas Household Major Or Commercial Appliances - Service Or Repair..........................................662
Electrical Sign And Advertising Display Mfg., Installation And Repair ...............................................673
Electrical Supply Dealer - Wholesale ..................................................................................886
Electrical Supply Store - Retail .......................................................................................925
Electrical Wire Harness Assembly .......................................................................................471
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EFFECTIVE DATE: OCTOBER 1, 2017
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Electrical Wiring (Within Buildings) - Temporary Staff ..............................................................695
Electrical Wiring In Buildings - By Contractor ........................................................................661
Electrocardiograph Equipment Mfg........................................................................................488
Electrolysis ...........................................................................................................977
Electron Tube Mfg.......................................................................................................486
Electronic Component Mfg. - Temporary Staff.............................................................................497
Electronic Components And Accessories Store - Retail ...................................................................925
Electronic Components And/Or Accessories Dealer - Wholesale .........................................................886
Electronic Garage Door Opener Installation - By Contractor..............................................................661
Electronic Organ And Synthesizer Mfg. ..................................................................................483
Electronic Terminal And Connector Mfg. - By Machining Or Stamping ....................................................459
Electro-Physical Therapy Equipment Mfg. .............................................................................473
Electroplating ......................................................................................................449
Electrostatic Painting Of Metal Cabinets Or Furniture - At Customers' Locations - By Specialist Contractor ............646
Electrotyping - By Specialist Contractor .............................................................................281
Elevator Erection, Service Or Repair ..................................................................................675
Elevator Inspection .................................................................................................951
Elevator Or Elevator Door Mfg. .......................................................................................465
Elevator Shaft Drilling - By Contractor .............................................................................607
Emblem Mfg. ...........................................................................................................136
Embroidery Mfg. ......................................................................................................136
Emery Cloth Mfg. ......................................................................................................255
Emery Works - Crushing Or Grinding ..................................................................................059
Employment Contractor - Temporary Apparel Mfg. Staff ...................................................................191
Employment Contractor - Temporary Automobile, Truck Or Trailer Body Mfg. Staff..........................................495
Employment Contractor - Temporary Battery Mfg. Staff ...................................................................499
Employment Contractor - Temporary Candy, Chocolate Or Chewing Gum Mfg. Staff ..........................................187
Employment Contractor - Temporary Carpentry, N.O.C. Staff ..............................................................693
Employment Contractor - Temporary Clerical Staff........................................................................889
Employment Contractor - Temporary College Or School Staff ..............................................................895
Employment Contractor - Temporary Department Store Staff ..............................................................877
Employment Contractor - Temporary Electrical Wiring (Within Buildings) Staff ..........................................695
Employment Contractor - Temporary Electronic Component Mfg. Staff ....................................................497
Employment Contractor - Temporary Excavation Staff ...................................................................691
Employment Contractor - Temporary Food Products Mfg., N.O.C. Staff ....................................................185
Employment Contractor - Temporary Hardware Mfg. Staff...................................................................493
Employment Contractor - Temporary Hardware Store - Wholesale - Staff....................................................881
Employment Contractor - Temporary Marketing Staff ...................................................................949
Employment Contractor - Temporary Medical Staffing ...................................................................946
Employment Contractor - Temporary Packaging - Contract - Non-Crating - Staff ..........................................879
Employment Contractor - Temporary Paint Or Colors Mfg. Staff .........................................................587
Employment Contractor - Temporary Paper Or Pulp Mfg. Staff..............................................................291
Employment Contractor - Temporary Plastic Articles Mfg. - Injection Molding Staff .....................................275
Employment Contractor - Temporary Plastic Articles Mfg., N.O.C. Staff ...............................................276
Employment Contractor - Temporary Printing Staff........................................................................297
Employment Contractor - Temporary Retail Store, N.O.C. Staff .........................................................883
Employment Contractor - Temporary Rolling, Drawing Or Extruding Nonferrous Metals Staff ................................491
Employment Contractor - Temporary Staff - Preserving Or Canning Of Food ...............................................189
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Employment Contractor - Temporary Warehousing Staff ...................................................................867
Enamel Paint Mfg. ......................................................................................................563
Enamel Ware Mfg. ......................................................................................................454
Enameled Cast Iron Ware Mfg.............................................................................................425
Energy/Sports Drinks Mfg. (Non-Carbonated) .............................................................................104
Engine Or Engine Part Mfg., Internal Combustion ........................................................................461
Engineering Consulting Firm - All Types Of Engineering ..............................................................955
English As A Second Language Courses By Specialist Contractor .........................................................965
Engraving - By Specialist Contractor ..................................................................................281
Ensilage Cutting By Contractor .......................................................................................007
Entertainer ...........................................................................................................967
Envelope Mfg............................................................................................................265
Environmental Cleanup Services .......................................................................................995
Environmental Control Systems Installation, Service Or Repair - By Specialist Contractor................................660
Environmental Control Systems Mfg./Assembly.............................................................................476
Equipment Dealer - Mobile, Self-Propelled - Factory, Farm Or Construction...............................................814
Equipment Repair, Industrial - Shop Only .............................................................................461
Eraser Mfg. ...........................................................................................................225
Escalator Installation, Service Or Repair .............................................................................675
Escalator Mfg. ......................................................................................................465
Escort Service For Oversize Loads On Highways ........................................................................817
Etching (By Chemical Method) By Specialist Contractor...................................................................281
Excavation - Street Or Road - Including Rock Excavation ..............................................................609
Excavation - Temporary Staff............................................................................................691
Excavation For Septic Tank Installation - By Specialist Contractor ....................................................609
Excavation, N.O.C.......................................................................................................609
Executive Secretary, Boy Or Girl Scout Council ........................................................................951
Exercise Club...........................................................................................................884
Exercise Equipment - Service Or Repair - In Shop Or At Customers' Locations - By Specialist Contractor .................925
Exhibit Booth Erection .................................................................................................646
Exhibit Booth Mfg.......................................................................................................311
Exhibition - Outdoor .................................................................................................969
Exhibition Garden ......................................................................................................969
Explosives Or Ammunition Mfg., N.O.C...................................................................................4771
Explosives Or Ammunition Mfg., N.O.C. - Nonrateable Catastrophe Element ...............................................0771
Exterminator ...........................................................................................................971
Extruded Products Mfg. - Nonferrous Metals .............................................................................403
Eyelet Mfg. ...........................................................................................................459
Fabric Coating, N.O.C. .................................................................................................139
Fabric Shop ...........................................................................................................916
Fabrics, Rubberized .................................................................................................225
Facsimile Equipment Mfg. ............................................................................................483
Fair - Permanently Sited ............................................................................................969
Fair - Traveling ......................................................................................................939
False Work Erection For Concrete Construction ........................................................................654
Family Living Home For The Developmentally Disabled ...................................................................941
Farm Machinery Dealer .................................................................................................814
Farm Machinery Operation By Contractor..................................................................................007
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Farm, Berry ...........................................................................................................0016
Farm, Chicken ......................................................................................................0034
Farm, Crop ...........................................................................................................0006
Farm, Dairy ...........................................................................................................0036
Farm, Egg Producer .................................................................................................0034
Farm, Field Crop ......................................................................................................0006
Farm, Fish ...........................................................................................................0034
Farm, Fruit ...........................................................................................................0016
Farm, Grain ...........................................................................................................0006
Farm, Livestock ......................................................................................................0083
Farm, Mushroom ......................................................................................................0008
Farm, N.O.C............................................................................................................0006
Farm, Poultry ......................................................................................................0034
Farm, Tobacco ......................................................................................................0006
Farm, Tree ...........................................................................................................0013
Farm, Vegetable ......................................................................................................0006
Farm, Vineyard ......................................................................................................0016
Farrier (Horse Shoeing By Specialist Contractor)........................................................................801
Fastener Mfg., N.O.C. .................................................................................................445
Fast-Food Restaurant .................................................................................................897
Feather Assembly - Sewn, On Wire Frames Decorated For Costumes/Band Plumes ..........................................163
Feather Dyeing ......................................................................................................139
Feather Pillow Mfg. .................................................................................................163
Feather Washing, Steaming, Cleaning And Renovating ...................................................................142
Federal Mine Safety & Health Act - Non-rateable Catastrophe Element For Code 810 Coal Truckmen ......................0162
Federal Mine Safety And Health Act Coverage Loading ...................................................................0164
Feed Dealer - Wholesale.................................................................................................924
Feed Mfg. - Preparation Of Cereal Or Compound Feeds For Livestock Or Poultry ..........................................101
Feldspar Quarry ......................................................................................................050
Felt Mfg. - Unwoven .................................................................................................130
Felt Mfg. - Woven ......................................................................................................132
Fence Dealer - All Types ............................................................................................855
Fence Erection - Metal .................................................................................................658
Fence Erection - Wood .................................................................................................651
Fence Erection, Highway Barriers By Paving Contractor...................................................................601
Fence Mfg. - Wire ......................................................................................................457
Fence Mfg. - Wood, Shop Only............................................................................................305
Fence Or Fence Post Mfg. - Ornamental Iron Or Steel ...................................................................413
Fender Repairing, Automobile............................................................................................815
Ferrous Metals Cold Rolling Or Drawing..................................................................................406
Fertilizer (Except Humus Or Manure) Dealer .............................................................................924
Fertilizer Application To Soil .......................................................................................007
Fertilizer Blending Or Mixing .......................................................................................573
Fertilizer Mfg. ......................................................................................................573
Fetal Monitor Mfg.......................................................................................................488
Fiber (Paper) Products Mfg. ............................................................................................255
Fiber Drum Mfg. ......................................................................................................257
Fiber Furniture Mfg. .................................................................................................323
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Fiber Mfg. ...........................................................................................................255
Fiber Preparation For Spinning Or Weaving .............................................................................132
Fiberboard Box Or Container Mfg. .......................................................................................261
Fiberboard Mfg. ......................................................................................................255
Fiberglass (A Fibrous Glass And Resin Composite) Mfg....................................................................227
Fibrous Glass Mfg.......................................................................................................535
File (Tool) Mfg. - Forged ............................................................................................433
File Cabinet Mfg. ......................................................................................................456
File Folder Mfg. ......................................................................................................265
File Jacket Mfg. ......................................................................................................265
File, Tool (Non-Forged) Mfg.............................................................................................445
Film Exchange...........................................................................................................928
Filter Mfg. - Air - All Types .......................................................................................257
Financial Auditing Firm (Not An Independent Insurance Traveling Auditing Firm)..........................................962
Finished Hardwood Floor Installation ..................................................................................648
Finisher Of Broad Woven Fabrics .......................................................................................139
Finishing New Textile Goods ............................................................................................139
Fire Alarm Siren Mfg. .................................................................................................473
Fire Alarm System Installation .......................................................................................660
Fire Department - Paid .................................................................................................985
Fire Department - Volunteer ............................................................................................994
Fire Department, N.O.C. ............................................................................................----
Governing Class
Fire Door Installation .................................................................................................651
Fire Door Mfg. ......................................................................................................456
Fire Escape Installation By Contractor - Outside........................................................................655
Fire Escape Installation, Inside .......................................................................................658
Fire Escape Mfg. ......................................................................................................413
Fire Extinguisher - Sales And/Or Service - Wholesale ...................................................................926
Fire Patrol Or Protective Corp. - Independent - Paid ...................................................................985
Fire Police - Special Voluntary .......................................................................................994
Fire Resistant Glove Mfg. ............................................................................................509
Fire Truck Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis ............451
Fire, Smoke And/Or Water Damage Clean-Up - By Contractor ..............................................................971
Firearms Sale - Wholesale ............................................................................................924
Firemen - Not Volunteer.................................................................................................985
Firemen - Volunteer .................................................................................................994
Fireplace Installation .................................................................................................653
Fireproof Equipment Mfg. - Metal .......................................................................................456
Fireproof Shutter Erection ............................................................................................658
Fireproof Tile Setting .................................................................................................653
Fireproofing Tile Mfg. - Clay .......................................................................................512
Fireworks Distributor And/Or Exhibitor .............................................................................4777
Fireworks Mfg. ......................................................................................................4771
Fireworks Store - Retail ............................................................................................928
Fish Curing ...........................................................................................................865
Fish Dealer - Wholesale - No Processing Whatsoever ...................................................................924
Fish Dealer And Processor - Wholesale ..................................................................................865
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Fish Grower ...........................................................................................................0034
Fish Hatchery ......................................................................................................0034
Fish Oil Mfg............................................................................................................114
Fish, Meat Or Poultry Store - Retail ..................................................................................915
Fishing Pond, Public .................................................................................................969
Fishing Rod Mfg. - Classify According To Materials Used ..............................................................----
Fitness Club ...........................................................................................................884
Fitness Equipment - Service Or Repair - In Shop Or At Customers' Locations - By Specialist Contractor .................925
Fitness Instructor - By Independent Contractor - No Permanent Facility ...............................................884
Five And Ten Cent Store.................................................................................................928
Fixture Installation - Bank - Metal Partitions, Counters ..............................................................646
Fixture Or Jig Mfg. .................................................................................................441
Flag And Bunting Erection From Floor Or Ladder ........................................................................670
Flag Mfg., Shop Only .................................................................................................163
Flag Or Bunting Erection From Scaffolding .............................................................................681
Flagmen - Provided By Specialist Contractor.............................................................................601
Flagpole - Erection .................................................................................................658
Flagpole Mfg. - Metal .................................................................................................413
Flare Mfg. ...........................................................................................................4771
Flashlight Mfg., Or Assembling .......................................................................................445
Flat Cement Work Contractor ............................................................................................608
Flat Glass Mfg. ......................................................................................................535
Flavoring Extract Mfg. .................................................................................................104
Flavoring Syrups Blending ............................................................................................104
Flax Spinning And Weaving ............................................................................................132
Flea Market Or Swap Meet Operators ..................................................................................971
Flint Or Feldspar Grinding, Done By Quarry .............................................................................050
Flint Or Feldspar Grinding, Not Done By Quarry ........................................................................059
Flood Debris Cleanup (Except Building Demolition) - By Contractor ....................................................995
Floodlight Erection - Permanent .......................................................................................656
Floodlight Erection, Temporary - By Contractor ........................................................................661
Floor Cleaning/Waxing Machine Mfg. ..................................................................................473
Floor Coverings - Installation Of Linoleum, Asphalt Or Rubber Tiling - Not Ceramic Tile Installation .................670
Floor Coverings Dealer - Retail .......................................................................................922
Floor Coverings Dealer - Wholesale ..................................................................................921
Floor Installation - Ceramic Tile.......................................................................................668
Floor Installation - Not Concrete, Ceramic Or Wood ...................................................................670
Floor Installation - Portable - Wood ..................................................................................648
Floor Laying - Linoleum, Asphalt, Rubber Or Composition Tiling, Not Ceramic ..........................................670
Floor Laying, Finished Hardwood .......................................................................................648
Floor Sanding Or Scraping - Wood .......................................................................................648
Floor Waxing Or Polishing - By Building Owner, Lessee, Management Agency Or Contractor ................................971
Flooring Mfg. - Open Steel Grating ..................................................................................413
Flooring Mfg. - Wood .................................................................................................305
Florist Store - Fresh Cut Flowers - Retail Or Wholesale ..............................................................919
Florist Store Supplies Dealer - Wholesale .............................................................................919
Flour Dealer - Wholesale ............................................................................................911
Flour Mfg. - Wood ......................................................................................................101
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Flour Milling...........................................................................................................101
Flour Mixing And Blending, No Milling ..................................................................................104
Flow Controller Mfg. .................................................................................................488
Flower Assembling - Artificial Or Dried .............................................................................924
Flower Dealer - Artificial Or Dried - Wholesale ........................................................................924
Flower Dealer Or Store - Fresh Cut Flowers (No Flower Or Plant Raising) - Retail And/Or Wholesale ......................919
Flower Raising ......................................................................................................0011
Flowmeter Mfg. ......................................................................................................488
Flue Mfg., Stove Or Furnace - By Specialist Contractor ..............................................................454
Flying Field...........................................................................................................7428
Foam Rubber Mfg. ......................................................................................................225
Folding Cardboard Or Paperboard Box Mfg. .............................................................................257
Food And/Or Beverage Concession - By Specialist Contractor..............................................................898
Food Product Machinery Mfg. ............................................................................................461
Food Products Mfg., N.O.C. ............................................................................................104
Food Products Mfg., N.O.C. - Temporary Staff ........................................................................185
Football Mfg............................................................................................................205
Football Player, Coach, Manager Or Sports Official - Professional Or Semiprofessional ................................970
Footwear Mfg. - Not Rubber ............................................................................................204
Footwear Mfg. - Rubber .................................................................................................225
Foreign Currency Exchange ............................................................................................987
Foreign Language Courses By Specialist Contractor ...................................................................965
Forest Fire Fighting, N.O.C. .......................................................................................----
Governing Class
Forest Ranger - Not State Employees ..................................................................................980
Forging - Nonferrous Metals Only .......................................................................................403
Forging, N.O.C. ......................................................................................................431
Forklift Service And/Or Repair - By Specialist Contractor (Shop Or At Customer's Location) ...........................814
Forklift Truck Dealer - Rental, Sales Or Service (In Shop Or At Customer's Location) ................................814
Forklift Truck Mfg. .................................................................................................463
Formal Wear Rental Or Sales ............................................................................................916
Foundation Excavation .................................................................................................609
Foundry - Nonferrous, N.O.C.............................................................................................447
Foundry Sand Cores Mfg. - By Contractor .............................................................................513
Foundry, Iron, N.O.C. .................................................................................................425
Foundry, Malleable Iron.................................................................................................427
Foundry, Steel ......................................................................................................421
Fracturing (Fracing) Of Gas Or Oil Wells - By Contractor ..............................................................607
Frame Straightening On Automobiles ..................................................................................815
Franklin Stove Assembly.................................................................................................445
Fraternal Organization (e.g., VFW Post, The Elks) ...................................................................896
Fraternity/Sorority House ............................................................................................896
Freezer Mfg., Commercial Or Household ..................................................................................456
Freight Car Mfg. ......................................................................................................416
Freight Handling On Piers Or Terminals Or Adjoining Piers..............................................................7366F
French Drain Installation ............................................................................................663
Front Or Interlining Mfg. - Coat .......................................................................................161
Frozen Food Dealer - Wholesale .......................................................................................911
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Frozen Fruit, Fruit Juice, Processing ..................................................................................113
Frozen Or Frosted Food Products Mfg. ..................................................................................----
See General Auditing & Classification Information
Fruit Dealer - Wholesale ............................................................................................907
Fruit Evaporating ......................................................................................................113
Fruit Farm ...........................................................................................................0016
Fruit Flavored Drink Mfg. ............................................................................................104
Fruit Gift Basket Store - Retail .......................................................................................917
Fruit Juice Dealer - Wholesale .......................................................................................911
Fruit Juice Mfg. ......................................................................................................113
Fruit Juice Mfg. - From Purchased Concentrates Only ...................................................................104
Fruit Or Vegetable Juice, Canned, Bottled Or Bulk ...................................................................113
Fruit Packing - Not Cannery ............................................................................................907
Fruit Packing, By Grower ............................................................................................0016
Fruit Picking ......................................................................................................0016
Fruit Preserving ......................................................................................................113
Fuel Oil Distributor .................................................................................................809
Fuel Pump Mfg., Automobile ............................................................................................461
Fuel Yard ...........................................................................................................809
Fumigating - Not Agricultural - By Contractor ........................................................................971
Funeral Director ......................................................................................................997
Funeral Escort Service (Motorcycle) ..................................................................................817
Fungicide Mfg. ......................................................................................................551
Fur Bearing Animal Raising ............................................................................................0170
Fur Clothing - Cleaning, Tumbling, Glazing, Combing And Ironing.........................................................142
Fur Clothing Mfg. (Preparation Of Skins To Be Separately Rated).........................................................161
Fur Dressing Or Dyeing .................................................................................................201
Fur Mfg. - Synthetic .................................................................................................132
Fur Plate Mfg. ......................................................................................................161
Fur Pointing ...........................................................................................................161
Furnace - Hot Water Or Steam - Installation, Service Or Repair .........................................................663
Furnace Cleaning - Hot Forced Air.......................................................................................664
Furnace Cleaning - Hot Water Or Steam ..................................................................................663
Furnishing Goods Installation .......................................................................................670
Furnishing Goods Mfg. - Canvas Or Burlap .............................................................................166
Furnishing Goods Mfg. - Not Canvas Or Burlap ........................................................................163
Furniture Assembling - Wood, By A Furniture Manufacturer, Including Woodworking .....................................323
Furniture Assembly - From Prefabricated Parts Or Pieces Only - No Woodworking ..........................................319
Furniture Cleaning Or Polishing On Customers' Premises ..............................................................141
Furniture Frame Mfg. - Wood ............................................................................................323
Furniture Installation, Portable, By Dealer.............................................................................922
Furniture Mfg. - Metal .................................................................................................456
Furniture Mfg. - Wood .................................................................................................323
Furniture Mfg. - Wrought Iron .......................................................................................413
Furniture Moving And/Or Storage .......................................................................................806
Furniture Or Fixture Installation - Portable - In Offices Or Stores ....................................................646
Furniture Polish And Wax Mfg. .......................................................................................571
Furniture Rental - Chairs, Coat Racks, Dishes, Etc. - Retail .........................................................922
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Furniture Stock Mfg. - Non-Turned - By Specialist Contractor .........................................................305
Furniture Store - Retail ............................................................................................922
Furniture Store - Wholesale ............................................................................................921
Furniture Store Wholesale - Temporary Staff.............................................................................871
Furniture Stripping - Incidental To Assembling Or Refinishing Operations Only ..........................................319
Furniture Stripping, No Woodworking - By Specialist Contractor .........................................................319
Furniture Turned Stock Mfg. - By Specialist Contractor ..............................................................306
Furniture Upholstering .................................................................................................327
Furrier Repairing Or Remodeling Fur Garments ........................................................................916
Fuse Mfg. - Electrical .................................................................................................473
Fuse Mfg., Explosive .................................................................................................4771
Galvanizing Works - Hot Dip ............................................................................................402
Ganister Quarry ......................................................................................................050
Garage ................................................................................................................815
Garage Operated As A Subordinate Accommodation ........................................................................----
Governing Class
Garbage Or Rubbish Removal ............................................................................................995
Garbage Works - Reduction Or Incineration - Municipal...................................................................980
Garbage Works - Reduction Or Incineration - Private ...................................................................995
Garden - Open To Public Exhibition ..................................................................................969
Garden Center - Retail .................................................................................................928
Garden Equipment Store .................................................................................................925
Garden Supplies Dealer .................................................................................................924
Garden Supplies Store - Retail .......................................................................................928
Gardener................................................................................................................012
Gardening Tools Mfg. .................................................................................................433
Garland Mfg. ...........................................................................................................257
Garlic Dealer - Wholesale ............................................................................................907
Garment Rack Mfg. - Metal ............................................................................................456
Garment Sewing Contractor ............................................................................................161
Gas And Electric Fixtures Mfg. .......................................................................................445
Gas Detection Monitor Mfg. ............................................................................................488
Gas Distribution, Bottled Or Bulk.......................................................................................809
Gas Fireplace Service Or Repair .......................................................................................662
Gas Holder Erection .................................................................................................655
Gas Main Construction - Local Distribution Systems - All Work To Completion Except Tunneling ...........................617
Gas Meter Mfg. ......................................................................................................488
Gas Meter Reader ......................................................................................................951
Gas Mfg.................................................................................................................553
Gas Or Oil Pipeline Construction - Cross-Country........................................................................609
Gas Or Oil Pipeline Operation .......................................................................................752
Gas Or Oil Well Services (All Types) - By Contractor ...................................................................607
Gas Pipefitting, Indoor.................................................................................................663
Gas Production ......................................................................................................028
Gas Tank Mfg. - Metal Plate ............................................................................................415
Gas Utility ...........................................................................................................751
Gas Well Drilling ......................................................................................................606
Gas Well Operation......................................................................................................028
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Gas, Steam Or Hot Water Apparatus Supplies Dealer - Wholesale .........................................................885
Gas, Steam Or Water Main Repair - By Contractor - All Work To Completion Except Tunneling ...........................617
Gasket Mfg. - Rubber .................................................................................................225
Gasoline Blending Plant.................................................................................................581
Gasoline Dealer, Wholesale ............................................................................................809
Gasoline Station - Retail - Including Repair Work ...................................................................----
See General Auditing & Classification Information
Gasoline Station Equipment Installation (Including Excavation) Or Repair ...............................................675
Gasoline Station, Retail - Exclusively Gasoline Sales...................................................................816
Gate Mfg. - Ornamental Metal............................................................................................413
Gated Community ......................................................................................................888
Gauge Mfg. - Ring, Plug Or Snap .......................................................................................441
Gear Mfg. Or Grinding .................................................................................................461
Gelatin Mfg. ...........................................................................................................113
General Construction - Commercial.......................................................................................651
Generator Mfg., Electric ............................................................................................474
Geophysical Exploration.................................................................................................955
Geothermal Well Drilling - By Contractor .............................................................................607
Gilling Of Fibers ......................................................................................................132
Glass Block Installation - Structural Use .............................................................................653
Glass Container Mfg. .................................................................................................535
Glass Dealer - No Mfg., Glass Bending, Beveling, Grinding, Silvering Or Installation ................................926
Glass Door Installation.................................................................................................666
Glass Installer, Automobile ............................................................................................815
Glass Installer, Except Automobile ..................................................................................666
Glass Merchant - Bending, Beveling, Grinding Or Silvering Plate Glass By Separate Shop Crew ...........................536
Glass Mfg., Stained .................................................................................................535
Glass Or Window Tinting, Except For Auto Glass ........................................................................667
Glass Ornament Mfg. - From Purchased Glass .............................................................................536
Glass Products Decorating Or Engraving By Specialist Contractor.........................................................281
Glass Sand - Quarrying Or Digging.......................................................................................050
Glassware Mfg. ......................................................................................................535
Glazier, Away From Shop.................................................................................................666
Glazing ................................................................................................................666
Glove Lining Mfg. ......................................................................................................161
Glove Mfg. - Fire Resistant ............................................................................................509
Glove Mfg. - Knit ......................................................................................................134
Glove Mfg. - Rubber .................................................................................................225
Glove Mfg., Except Fire Resistant, Industrial Use, Knit Or Rubber ....................................................161
Glove Mfg., Including Baseball, Boxing, Handball Or Punching Bag Glove (Except Rubber Gloves)...........................205
Glucose Mfg. ...........................................................................................................103
Goat Farm ...........................................................................................................0083
Gold Leaf Mfg. ......................................................................................................458
Gold Plating ...........................................................................................................449
Golf Cart - Rental, Sale And/Or Maintenance - By Specialist Contractor ...............................................814
Golf Club Mfg. - Metal .................................................................................................456
Golf Course - Miniature.................................................................................................969
Golf Course - Pro Shop - Operated By Golf Course........................................................................944
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Golf Course - Pro Shop - Operated By Specialist Contractor..............................................................928
Golf Course - Public Or Private .......................................................................................944
Golf Course Operated By Hotel .......................................................................................973
Golf Driving Range......................................................................................................969
Goodwill Stores ......................................................................................................928
Grading ................................................................................................................609
Grading Preparatory To Building Erection .............................................................................609
Grain Dealer ...........................................................................................................924
Grain Elevator Operation ............................................................................................855
Grain Farm ...........................................................................................................0006
Grain Harvesting By Contractor .......................................................................................007
Grain Mill - Permanently Located Mill ..................................................................................101
Grandstand Or Bleacher Mfg. - Metal ..................................................................................413
Grandstand Or Bleacher, Erection By Contractor - Portable - Wood ....................................................651
Granite Countertop Installation .......................................................................................668
Granite Quarry ......................................................................................................050
Graphite Products Mfg. .................................................................................................507
Grass Cutting Along Highways By Specialist Contractor...................................................................012
Grass Cutting, Lawns, By Contractor ..................................................................................012
Grate Installation In Boilers, By Specialist Contractor ..............................................................677
Grating Mfg. - Open Steel Flooring ..................................................................................413
Grave Digging - By Contractor .......................................................................................609
Gravel Crushing By Dealer ............................................................................................059
Gravel Or Sand Digging Or Excavation - Including Crushing ..............................................................055
Grease And Tallow Mfg. .................................................................................................114
Grease Mfg., Animal .................................................................................................114
Grease Mixing Or Blending, Not Animal Or Vegetable ...................................................................581
Greenhouse Erection .................................................................................................651
Greenhouse, Flower Or Vegetable Growing .............................................................................0011
Greeting Card Printing By Publisher Or Contractor ...................................................................281
Greeting Card Shop......................................................................................................928
Grey Iron Foundry ......................................................................................................425
Grinding Wheel Mfg. .................................................................................................513
Grindstone Mfg., No Quarrying .......................................................................................513
Grist Mill - Permanently Located .......................................................................................101
Grist Mill, Portable, Operated By Contractor ........................................................................007
Grocery - Wholesale .................................................................................................911
Grocery Store - Retail .................................................................................................917
Grocery, Tea, Coffee Dealer - Retail ..................................................................................917
Ground Personnel - Aircraft And/Or Airport Operations ..............................................................7428
Group Home - 9 Or More Per Facility Licensed As Community Residential Services For Individuals With Intellectual Dis ..940
Group Home - Developmentally Disabled (Not Intermediate Care Facility) - 8 Or Fewer Clients Per Facility ............941
Group Home - Intermediate Care Facility For Individuals With Intellectual Disabilities- Regardless Of Client Count ..940
Grouting - Including Drilling - Placing Of Cement, Plastic Compounds Or Concrete, Or Pumping Of Fly Ash.................654
Guard Or Patrol Service - By Contractor .............................................................................954
Guardrail Erection - By Specialist Contractor ........................................................................658
Guardrail Or Metal Fence Erection - By Road Contractor ..............................................................601
Guards At Corr. Institutions, House Of Corr., Prisons Or Prison Farms - Not State Employees ...........................985
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Gun Forging, Iron And Steel ............................................................................................431
Gun Range - Private or Public - Indoor..................................................................................968
Gun Range - Private Or Public - Outdoor .............................................................................969
Gun Shop - Retail ......................................................................................................928
Gun, Handgun Mfg. ......................................................................................................445
Guniting (Shotcrete Installation).......................................................................................654
Gunstock Mfg., Finished Or Unfinished Shapes ........................................................................306
Gutter Installation - Metal ............................................................................................676
Gymnastics Training .................................................................................................968
Gypsum Quarry...........................................................................................................051
Hackling Of Fibers......................................................................................................132
Hair Dryer Mfg. - Hand-Held ............................................................................................473
Hair Processing (Excluding Dehairing Or Wig-Making) ...................................................................132
Hair Transplantation .................................................................................................957
Hairdressing Shop ......................................................................................................977
Halfway House - Pre-Parole Or Probation .............................................................................986
Ham - Boiled, Boneless, Roasted, And Smoked Mfg.........................................................................106
Hamburger Or Hamburger Patty Mfg........................................................................................119
Hammock Mfg. ...........................................................................................................163
Hand Tool Mfg. - Electric - Portable ..................................................................................473
Hand Tool Mfg. - Non-Forged (Excluding Axes, Agricultural Tools, Sledgehammers Or Wheelbarrows) ......................445
Handbag (Women's) Store.................................................................................................928
Handbag, Mfg. - From All Materials ..................................................................................205
Handbill Distribution .................................................................................................951
Handgun Mfg. ...........................................................................................................445
Handicapped - Transportation Services For .............................................................................828
Handkerchief Mfg. ......................................................................................................161
Handle Mfg. - Wood......................................................................................................306
Hangar Operation ......................................................................................................7428
Hardscaping Installation ............................................................................................653
Hardware Mfg. - Nonferrous - By Foundry Method ........................................................................447
Hardware Mfg. - Temporary Staff .......................................................................................493
Hardware Mfg., N.O.C. - Supplemental Foundry Exposure Loading .........................................................0067
Hardware Mfg., N.O.C. Including Foundry .............................................................................445
Hardware Store - Retail.................................................................................................925
Hardware Store - Wholesale ............................................................................................926
Hardware Store - Wholesale - Temporary Staff ........................................................................881
Hardwood Dimension And Flooring Mill, No Sawmill Operation..............................................................305
Hardwood Floor Laying .................................................................................................648
Harness Or Saddle Mfg. .................................................................................................205
Harvesting By Contractor ............................................................................................007
Hat Block Mfg. - Wood .................................................................................................306
Hat Frame Mfg., Ladies .................................................................................................161
Hat Lining Mfg. ......................................................................................................161
Hat Mfg., Felt ......................................................................................................161
Hat Mfg., N.O.C. ......................................................................................................161
Hat Mfg., Safety - See Helmet .......................................................................................----
Hat Store - Cloth, Felt, Fur Or Straw ..................................................................................916
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Hatchery - Poultry .................................................................................................0034
Hatters' Fur Processing.................................................................................................130
Hauling Contractor......................................................................................................811
Hay Baling, By Contractor ............................................................................................007
Hay Dealer ...........................................................................................................924
Haz Mat (Hazardous Materials) Response Team - Volunteer ..............................................................996
Head Start Program......................................................................................................891
Headboard Mfg. - Wood (Upholstery Work If Conducted By A Sep. Crew In A Sep. Dept. Shall Be Separately Rated) .......323
Health Club ...........................................................................................................884
Health Food Dealer - Wholesale .......................................................................................911
Health Food Store - Retail ............................................................................................917
Health Or Exercise Club.................................................................................................884
Hearing Aid - Sale And Service .......................................................................................920
Hearing Aid Ear Mold Mfg. ............................................................................................489
Hearing Aid Mfg. ......................................................................................................485
Hearse Body Mfg. ......................................................................................................451
Heart Scan Systems Mfg..................................................................................................488
Heater Or Radiator Mfg. - Cast Iron ..................................................................................425
Heating Equipment - Installation - Hot Water Or Steam...................................................................663
Heating Pad Mfg. ......................................................................................................473
Heating Pad Mfg. - Fabric Covering Only .............................................................................163
Heating Systems - Hot Forced Air, Repair Or Service - Cleaning, Oiling Or Adjusting.....................................664
Heating Systems Installation, Except Electric, Hot Water Or Steam ....................................................664
Heating, Ventilating Or Air Conditioning Equipment Or Parts Dealer - Wholesale..........................................885
Heat-Treating Of Metal - By Specialist Contractor ...................................................................433
Heel Mfg. - Rubber......................................................................................................225
Helicopter Operation, N.O.C. .......................................................................................7424
Heliport Operation - Ground Personnel..................................................................................7428
Helmet Mfg., Safety - Use Appropriate Plastics Molding Class .........................................................----
Hemp Spinning And Weaving ............................................................................................132
Herb Dealer - Wholesale.................................................................................................911
Herbicide Mfg. ......................................................................................................551
Herbs - Blending, Grinding And Packing..................................................................................104
Hide Dealer - Including Salting - Curing .............................................................................924
High Explosives Mfg. .................................................................................................4771
Highway Maintenance, Scraping, Paving Or Repaving By Contractor.........................................................601
Highway Operation - Toll Collector ..................................................................................951
Hobby Shop - Retail .................................................................................................928
Hockey Player, Coach, Manager Or Sports Official - Professional or Semiprofessional.....................................970
Hog Farm ...........................................................................................................0034
Hoist Installation, Service Or Repair - Permanently-Sited ..............................................................675
Hoisting Systems Mfg. .................................................................................................465
Holiday Decorations Mfg. - Paper Or Plastic.............................................................................257
Home Care Services......................................................................................................943
Home For Orphans ......................................................................................................941
Home For Unwed Mothers - No Medical Services ........................................................................986
Home Freezer Dealer - Retail............................................................................................922
Home Health Aide ......................................................................................................943
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Home Health Care Services ............................................................................................942
Home Improvements And/Or Remodeling ..................................................................................652
Homemaker Service ......................................................................................................943
Homeowners Association .................................................................................................888
Homeowners' Association ............................................................................................----
See General Auditing & Classification Information
Hood Mfg., Range ......................................................................................................454
Horizontal Directional Drilling - For Underground Utility Construction - By Contractor ................................607
Horse Breeding Farm Or Boarding/Training Stable ........................................................................801
Horse Driven Carriage Tours Or Taxis ..................................................................................801
Horse Shoeing By Specialist Contractor..................................................................................801
Horse Show ...........................................................................................................969
Horseshoe Mfg. ......................................................................................................431
Hose Mfg. - Plastic .................................................................................................222
Hose Mfg. - Rubber......................................................................................................225
Hosiery Dyeing ......................................................................................................135
Hosiery Finishing ......................................................................................................135
Hosiery Mfg. ...........................................................................................................135
Hospice Care Performed In Client's Residence ........................................................................942
Hospice Care Performed In Client's Residence - Home Care Services ....................................................943
Hospital, All Employees.................................................................................................961
Hospital, Psychiatric .................................................................................................958
Hospital, Rehabilitation ............................................................................................958
Hospital, Veterinary .................................................................................................959
Hot Air Ballooning .................................................................................................7424
Hot House, Vegetable Growing .......................................................................................0011
Hot Tub Or Spa Dealer - Retail .......................................................................................925
Hot Tub Or Spa Dealer - Wholesale.......................................................................................926
Hot Water Tank - Installation, Service Or Repair........................................................................663
Hotel - All Other Employees............................................................................................----
See General Auditing & Classification Information
Hotel Kitchen Equipment Mfg.............................................................................................454
Hotel Restaurant Employees ............................................................................................----
See General Auditing & Classification Information
House Cleaning By Contractor - Interior .............................................................................882
House Furnishings Installation .......................................................................................670
House Furnishings Mfg. - From Textile Fabrics ........................................................................163
House Moving - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Aud. & Class .................----
House Of Correction Guards (Not State Employees)........................................................................985
House Slippers Mfg. .................................................................................................204
Household Appliance Store, Small - Retail .............................................................................925
Household Appliances Dealer, Major - Retail.............................................................................922
Household Appliances Dealer, Small - Wholesale ........................................................................926
Household Bleach, Dry Or Liquid Mfg. ..................................................................................571
Household Cooking Utensil Mfg. .......................................................................................454
Household Furniture Dealer - Retail ..................................................................................922
Household Goods Packing At The Customer's Location By The Moving Company Or By Independent Contractor .................806
Household Laundry Equipment Dealer - Retail.............................................................................922
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Household Linens, Bedspreads, Towels, Drapes Mfg. ...................................................................163
Household Major Or Commercial Appliances, Electrical Or Gas - Service Or Repair .....................................662
Household Refrigerator Dealer - Retail..................................................................................922
Household Vacuum Cleaner Dealer - Wholesale.............................................................................926
Household Vacuum Cleaner Store, Small - Retail ........................................................................925
Housing Authority ......................................................................................................983
Humidifier Mfg. ......................................................................................................473
Humus Digging And Bagging ............................................................................................609
Humus Or Topsoil Dealer - No Excavation .............................................................................855
Hydrant Mfg. Water - Cast Iron .......................................................................................425
Hydraulic Device Mfg. - Jacks, Auto Lifts .............................................................................461
Hydraulic Stabilizer Mfg., For Trains ..................................................................................445
Hydrogen Mfg............................................................................................................553
Hydroponic Vegetable Production .......................................................................................0011
Ice Cream Cabinet Mfg. .................................................................................................456
Ice Cream Cone Mfg. .................................................................................................105
Ice Cream Dealer - Wholesale............................................................................................911
Ice Cream Mfg. ......................................................................................................110
Ice Cream, Store Or Street Vending - Retail.............................................................................928
Ice Dealer - No Mfg. .................................................................................................855
Ice Mfg. - Not Dry Ice .................................................................................................104
Ice Mfg., Dry Ice ......................................................................................................553
Implant Mfg. - Medical (e.g., Hips, Knees) .............................................................................459
Impregnated Fabrics Mfg. ............................................................................................139
Incandescent Light Bulb Mfg.............................................................................................486
Incubator Mfg. - Metal .................................................................................................456
Index Card Mfg. ......................................................................................................265
Industrial Boiler Mfg. .................................................................................................415
Industrial Caterer......................................................................................................898
Industrial Crane Installation, Service Or Repair - Permanently-Sited....................................................675
Industrial Equipment Repair, Shop Only..................................................................................461
Industrial Film Production Company ..................................................................................936
Industrial Gas Mfg. .................................................................................................553
Industrial Knife Mfg. - All Types.......................................................................................445
Industrial Launderer .................................................................................................141
Industrial Locomotive And Parts Mfg. ..................................................................................416
Industrial Pattern - Cast-Metal, Mfg...................................................................................----
See Appropriate Foundry Class
Industrial Truck Mfg. .................................................................................................463
Infant Wear Service Laundry ............................................................................................141
Inflatable Amusement - Rental .......................................................................................922
Infrared Homing Systems Mfg.............................................................................................485
Injection Molding Of Plastics .......................................................................................221
Ink Mfg., Printing......................................................................................................563
Inorganic Pigment Mfg. .................................................................................................563
Inpatient Non-Hospital Detoxification Or Drug Free Licensed Facility....................................................958
Insecticide Mfg. ......................................................................................................551
Inspection Of Mercantile, Mfg. Or Risks For Insurance Or Valuation Purposes - By Independent Contractor.................951
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Inspection Of Mercantile, Mfg. Or Risks For Insurance Or Valuation Purposes - By Insurance Company......................984
Installation Of Hod Hoists ............................................................................................675
Installation Of Telephone Or Electric Pole Hardware ...................................................................656
Installation Of Telephone Or Electric Transformers ...................................................................656
Installation Of Well Pad Containment Liners & Fences (Barriers) - By Independent Contractor ...........................012
Installation Or Dismantling Of Machinery And Industrial Equipment, By Contractor .....................................675
Institutional Caterer .................................................................................................898
Instrument - Professional Or Scientific - Service Or Repair - Shop Or Field ..........................................952
Insulated Clothing Mfg. - Thermal Type..................................................................................161
Insulation (Asbestos) - Encapsulation Or Removal (Except Pipe Insulation)...............................................651
Insulation Dealer ......................................................................................................855
Insulation Work, N.O.C..................................................................................................647
Insulation Work, Pipe (Incl. Asbestos Encapsulation Or Removal).........................................................663
Insulation Work, Residential............................................................................................647
Insurance Adjuster - By Independent Contractor ........................................................................951
Insurance Company ......................................................................................................984
Insurance Traveling Auditor - Independent Contractor ...................................................................951
Integrated Circuit Mfg..................................................................................................472
Intercommunication System Installation, Within Buildings ..............................................................660
Intercommunications Equipment Mfg. ..................................................................................485
Interior Decorator - No Installation Work - Classify Per Business Of The Employer .....................................----
Interior Design Firm, Supervising Or Consulting ........................................................................905
Interior Marble Installation............................................................................................668
Interior Stripping/Gutting Of Buildings .............................................................................651
Interior Tile Mosaic Work ............................................................................................668
Interior Trim Installation - Wood.......................................................................................648
Intermediate Care Facility For Individuals With Intellectual Disabilities - Regardless Of Client Count .................940
Intermediate Unit (Special Education) ..................................................................................893
Internal Combustion Engine Mfg. .......................................................................................461
Inventory Service - By Specialist Contractor ........................................................................951
Investigative Agency - All Types .......................................................................................904
Investment Casting......................................................................................................445
Investment Castings Mfg. - Nonferrous Metals ........................................................................447
Invisible Fence Installation............................................................................................660
Iron Erection...........................................................................................................655
Iron Erection, Ornamental Or Non-Structural Only........................................................................658
Iron Forging ...........................................................................................................431
Iron Foundry, N.O.C. (See Also Classes 427 And 445) ...................................................................425
Iron Or Steel Erection, Structural ..................................................................................655
Iron Or Steel Merchant, New Materials Only .............................................................................857
Iron Or Steel Scrap Dealer ............................................................................................858
Iron Ore Mining - Underground .......................................................................................025
Iron Recovery By Chemical Means .......................................................................................551
Iron Shutter Mfg. ......................................................................................................413
Iron, Ornamental, Fabrication Shop ..................................................................................413
Irrigation Plant, Selling And Pipe-Distributing Water...................................................................753
Irrigation System Construction .......................................................................................609
Jackhammer Mfg. ......................................................................................................461
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Jalousie Or Jalousie Screen - Metal Or Glass, Erection Of ..............................................................651
Jalousie Or Jalousie Screen - Metal Or Glass, Erection Of - Residential ...............................................652
Jalousie Or Jalousie Screen Mfg. - Metal Or Glass ...................................................................456
Jam Mfg.................................................................................................................113
Janitor Service Contractor ............................................................................................971
Janitorial Supply Dealer - Wholesale ..................................................................................926
Jelly Mfg. ...........................................................................................................113
Jetty Construction - State Coverage Only .............................................................................611
Jewel Setting And Mounting ............................................................................................458
Jeweler, Findings And Materials Dealer..................................................................................920
Jewelry Mfg. ...........................................................................................................458
Jewelry Polishing ......................................................................................................458
Jewelry Store - Wholesale Or Retail ..................................................................................920
Jig Or Fixture Mfg. .................................................................................................441
Jockey - Employed By A Horse Breeding Farm Or Boarding/Training Stable ...............................................801
Jockey - Employed By A Race Track.......................................................................................969
Juice Mfg. - Fruit......................................................................................................113
Jukebox Operation, Service Or Repair ..................................................................................933
Junk Dealer ...........................................................................................................860
Jute Spinning And Weaving ............................................................................................132
Karate Or Other Martial Arts Institute..................................................................................968
Keg Mfg. - Wood ......................................................................................................305
Kerosene Distribution .................................................................................................809
Kerosene Mfg............................................................................................................581
Ketchup Mfg. ...........................................................................................................104
Kiddie Rides - All Operations - Permanently Sited ...................................................................969
Kiddie Rides - All Operations - Traveling .............................................................................939
Kiln Drying Of Lumber - By Sawmill ..................................................................................301
Kiln Drying Of Lumber - No Sawmill Operations ........................................................................855
Kindergarten, Not Operated In Conjunction With Grade School .........................................................891
Kiosk Mfg. ...........................................................................................................311
Kitchen And/Or Bath Fixture Dealer ..................................................................................885
Kitchen Cabinet Installation - Wood ..................................................................................648
Kitchen Cabinet Mfg. - Wood ............................................................................................311
Kitchen Equipment Exhaust Duct Cleaning - By Specialist Contractor ....................................................971
Kitchen Equipment Installation - (Commercial) ........................................................................646
Kite Mfg. ...........................................................................................................163
Knapsack Mfg............................................................................................................166
Knit Glove Mfg. ......................................................................................................134
Knit Goods Mfg., N.O.C..................................................................................................134
Knitting Mill, Hosiery .................................................................................................135
Label (Pressure-Sensitive) Printing By Web Press - By Specialist Contractor ..........................................281
Label Mfg. - Metal......................................................................................................441
Label Mfg., Woven Labels ............................................................................................132
Label Printing - Non-Pressure-Sensitive - Assign Applicable Printing Class ..........................................----
Labor Union ...........................................................................................................903
Laboratory Animal Breeding Or Raising (Rats, Mice, Guinea Pigs, Rabbits, Etc.)..........................................959
Laboratory Glassware Mfg. - From Purchased Glass........................................................................536
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Lace Mfg. ...........................................................................................................134
Lacquer Mfg. ...........................................................................................................563
Lacrosse Player, Coach, Manager Or Sports Official - Professional Or Semiprofessional ................................970
Ladder Mfg. - Metal .................................................................................................456
Ladder Mfg. - Wood......................................................................................................306
Laminated Glass Products Mfg. - From Purchased Glass ...................................................................536
Laminated Wood Building Beam And Column Mfg. ........................................................................305
Laminating - Paper - By Contractor ..................................................................................263
Lamp (Floor Or Table) Assembly Only - No Metal Or Wood Fabricating ....................................................319
Lamp Or Portable Lantern Mfg. .......................................................................................445
Lamp Post Mfg. - Metal .................................................................................................413
Lamp Shade Frame Mfg. .................................................................................................457
Lamp Shade Mfg. (Excluding Frame Manufacturing) ........................................................................163
Landfill Operation......................................................................................................609
Landfill Operations By A Rubbish Or Garbage Removal Contractor .........................................................995
Landscape Architectural Firm - No Construction Work ...................................................................905
Landscape Contractor .................................................................................................012
Landscaping Supplies Dealer (e.g., Mulch, Topsoil Or Stone) .........................................................855
Lapidary................................................................................................................458
Laser Printer Cartridge Mfg. Or Remanufacture ........................................................................483
Laser Printing By Contractor............................................................................................932
Last Block Mfg. ......................................................................................................305
Last Form Mfg. - Wooden.................................................................................................441
Last Mfg. - Cast Metal.................................................................................................----
See Appropriate Foundry Class
Latex, Foamed Mfg.......................................................................................................225
Lath Mfg. - Wood ......................................................................................................306
Lathing ................................................................................................................669
Launderer, Industrial .................................................................................................141
Laundry - Coin-Operated - Self-Service..................................................................................928
Laundry Collection By Dry Cleaner.......................................................................................142
Laundry Collection By Launderer .......................................................................................141
Laundry Collector Without Laundry (Excluding Contract Hauler) .........................................................928
Laundry Equipment Installation, Service Or Repair - Industrial .........................................................675
Laundry, Hand...........................................................................................................141
Laundry, N.O.C. ......................................................................................................141
Laundry, Waste Cloth, Operated By Dealers In Used Materials .........................................................862
Law Firm................................................................................................................956
Lawn Care Service Company - Including Lawn Cutting, Maintenance Or Spraying ..........................................012
Lawn Mower Sale Or Service (Including Riding Type) ...................................................................925
Lawn Sprinkler Installation ............................................................................................663
Lead Mfg., Red Or White.................................................................................................402
Lead Paint Removal (From A Pipe Surface) - By Contractor ..............................................................663
Lead Paint Removal (From Any Non-Pipe Surface) - By Contractor .........................................................651
Lead Pencil Mfg. ......................................................................................................306
Lead Scrap Dealer ......................................................................................................859
Lead Sheet, Pipe And Shot Mfg. .......................................................................................402
Lead Smelting...........................................................................................................402
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Lead Smelting And Refining, Primary ..................................................................................402
Leaf Spring Mfg. ......................................................................................................435
Leash Mfg. ...........................................................................................................205
Leather (Imitation) Mfg. ............................................................................................227
Leather Belting Mfg. .................................................................................................205
Leather Clothing Mfg. .................................................................................................161
Leather Dealer ......................................................................................................201
Leather Dressing ......................................................................................................201
Leather Embossing ......................................................................................................205
Leather Finishing ......................................................................................................201
Leather Goods Mfg., N.O.C. (See Also Gloves, Hats, Shoes) ..............................................................205
Leather Skiving ......................................................................................................205
Leather Tanning ......................................................................................................201
Levee Construction......................................................................................................609
Library - Public ......................................................................................................890
Library Cabinet Mfg. - Wood ............................................................................................311
Licorice Extract Mfg. .................................................................................................104
Life Care Community - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher ................................960
Life Care Community - With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher ...........................974
Life Jacket Mfg. - Inflatable Rubberized Fabric ........................................................................225
Life Jacket Or Preserver Mfg. .......................................................................................166
Life Raft Mfg. - Rubber.................................................................................................225
Light Emitting Diode Mfg. ............................................................................................472
Lighting Fixture And Supplies Store ..................................................................................925
Lighting Fixtures And Supplies Dealer ..................................................................................886
Lighting Fixtures Mfg. .................................................................................................445
Lime Burning Or Processing - By Limestone Quarry Operator ..............................................................051
Lime Burning Or Processing - By Specialist Contractor...................................................................501
Lime Quarry ...........................................................................................................051
Lime Spreading ......................................................................................................007
Limousine Services......................................................................................................817
Linen Cloth Weaving .................................................................................................132
Linen Mfg. - House Furnishings .......................................................................................163
Linen Supply Service Including Laundering .............................................................................141
Linen Thread Mfg. ......................................................................................................132
Linens Shop ...........................................................................................................916
Lingerie Mfg............................................................................................................161
Lining For Casket Interiors Mfg. - No Casket Mfg. Or Upholstery Work....................................................163
Lining Mfg. - Hat ......................................................................................................161
Linings, Sewing Into Coats By Hand ..................................................................................161
Linoleum Laying ......................................................................................................670
Linoleum Mfg............................................................................................................227
Liquefied Petroleum Gas Dealer And Distributor ........................................................................809
Liquid Crystal Display Mfg. ............................................................................................472
Liquid Oxygen Tank Mfg. - Metal Plate ..................................................................................415
Liquid Waste Treatment Plant............................................................................................753
Liquor/Wine Dealer......................................................................................................924
Livestock (Excluding Dairy Or Horses) Farm - Animal Raising In Fields/Pastures .....................................0083
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Livestock Commission Merchant .......................................................................................801
Livestock Dealer ......................................................................................................801
Livestock Tattooing, By Contractor ..................................................................................959
Locker Mfg. - Metal .................................................................................................456
Locks, Installation In New Buildings ..................................................................................648
Locksmith - Including Shop - A Specialist Contractor ...................................................................925
Locomotive And Parts Mfg. ............................................................................................416
Log Dealer - No Logging Or Sawmill Operations ........................................................................855
Log Mfg. - Synthetic (Wax And Sawdust Combination) ...................................................................571
Logging - By Chain Saws.................................................................................................009
Logging - By Means Of Mechanized Equipment .............................................................................015
Logging Of Oil And/Or Gas Wells - By Contractor ........................................................................607
Logging Or Lumbering Business - Trucking To Sawmill Or Unrelated Customer - Assign Applicable Logging Class............----
Logging Tools Mfg.......................................................................................................433
Long Term Care Facility - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher ...........................960
Loose-Leaf Binder Or Ledger Mfg. .......................................................................................265
Lubricant, Blending .................................................................................................581
Lubricating Oil And Grease Mfg., Excluding Animal And Vegetable Products ...............................................581
Luggage Mfg., Excluding Trunks .......................................................................................205
Luggage Store - Retail .................................................................................................928
Lumber And Building Material Dealer - Store Employees - For Use In Conjunction With Class 855 Only......................935
Lumber Cutting, Incidental Cutting To Size By Lumber Yard ..............................................................855
Lumber Dealer...........................................................................................................855
Lumber Yard, Secondhand Material .......................................................................................855
Lumbering - By Chain Saws ............................................................................................009
Lumbering - By Means Of Mechanized Equipment ........................................................................015
Lunch Meat Distributor - No Lunch Or Delicatessen Meat Manufacturing - Wholesale .....................................911
Luncheon Meats Mfg. .................................................................................................106
Luncheonette ...........................................................................................................897
Macaroni, Spaghetti, Vermicelli Or Noodles Mfg. ........................................................................105
Machine Belting Installation Or Repair..................................................................................675
Machine Guard Mfg. - Sheet Metal .......................................................................................454
Machine Shop, N.O.C. .................................................................................................461
Machine Tools And Accessories Mfg. ..................................................................................441
Machine Tools Mfg. - Metal - Cutting Or Forming Types...................................................................441
Machined Automobile Parts Mfg., N.O.C...................................................................................461
Machine-Painting Shade Cloth............................................................................................139
Machinery Erection, Service Or Repair ..................................................................................675
Machinery Or Industrial Equipment Installation, Service Or Repair Or Dismantling, By Contractor ......................675
Machinery Reconditioning (Excluding Conveyors) - Shop Operations Only ...............................................461
Magazine Printing By Publisher Or Contractor ........................................................................282
Magnesium Metal Mfg. - Electrolysis Of Fused Magnesium Chloride Process ...............................................551
Magnesium Metal Mfg. - Ferro-Silicon Process ........................................................................551
Magnesium Metal Mfg., N.O.C.............................................................................................551
Magnetic Resonance Imaging (MRI) Mfg. ..................................................................................488
Maid Service Contractor - Interior ..................................................................................882
Mail Delivery - Under Contract To United States Postal Service .........................................................812
Mail Order House - Use Appropriate Wholesale Store Classification ....................................................----
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Mail Order Pharmacy .................................................................................................927
Mail Sorting Service - By Specialist Contractor ........................................................................948
Mailing And Shipping Store - By Independent Contractor ..............................................................928
Mailing Lists - Compiling/Selling - Risk's Only Operation ..............................................................953
Mailing Or Addressing Company Including Incidental Printing .........................................................948
Mailing Tube Mfg. ......................................................................................................257
Main Construction - Gas, Steam Or Water - Local Distribution Systems - All Work To Completion Except Tunneling .......617
Maintenance Of Buses, By Bus-Operating Company ........................................................................817
Maintenance Of Buses, By Public Garage..................................................................................815
Maintenance Of Premises, Not Tenanted Buildings........................................................................----
Governing Class
Major Household Appliance Dealer - Wholesale ........................................................................921
Malleable Iron Foundry .................................................................................................427
Malt Liquors Mfg. And Distribution ..................................................................................108
Malted Milk Mfg. - From Powdered Milk, Sugar, Malt And Cocoa .........................................................104
Malted Milk Powder Mfg., Including Dehydration Of Milk ..............................................................109
Manhole Cover Mfg. - Cast Iron .......................................................................................425
Manicuring Shop ......................................................................................................977
Manufactured Gas Utility ............................................................................................751
Manure Dealer...........................................................................................................855
Map Mfg. Relief, Made Of Plaster .......................................................................................502
Marble Cutting And Polishing............................................................................................855
Marble Products Mfg. - Artificial.......................................................................................222
Marble Setting, Exterior Only .......................................................................................653
Marble Setting, Interior Only .......................................................................................668
Marina - State Coverage Only............................................................................................716
Marina - With Federal Coverage .......................................................................................6826F
Marine Appraiser Or Surveyor............................................................................................951
Marine Railway Operator ............................................................................................6872F
Marketing Staff - Temporary Staff.......................................................................................949
Martial Arts (Including Karate) Institute .............................................................................968
Mask Mfg. - Costume - Cloth ............................................................................................161
Masonry, N.O.C. ......................................................................................................653
Massage Therapy Services ............................................................................................977
Match Mfg. - Paper......................................................................................................257
Maternity Apparel Shop .................................................................................................916
Maternity Home - No Medical Services ..................................................................................986
Mattress Dealer ......................................................................................................921
Mattress Mfg............................................................................................................165
Mattress Store - Retail.................................................................................................922
Mausoleums And Monuments In Cemeteries, Erection Only...................................................................608
Mayonnaise Mfg. ......................................................................................................104
Meals On Wheels ......................................................................................................898
Measuring Or Dispensing Pump Mfg........................................................................................461
Measuring Tape Mfg. - Cloth - Sewing Type .............................................................................163
Meat Chopper Mfg. ......................................................................................................445
Meat Dealer - Wholesale - Including Meat Processing ...................................................................910
Meat Dealer - Wholesale - No Processing Whatsoever ...................................................................924
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Meat Packing Plant - Wholesale, Including Slaughtering ..............................................................111
Meat Products Mfg., N.O.C. ............................................................................................119
Meat Slicers Or Grinders - Counter Type - Service Or Repair .........................................................952
Meat, Fish Or Poultry Store - Retail ..................................................................................915
Mechanical Consulting Engineering Firm..................................................................................955
Mechanical Pencil Mfg. .................................................................................................459
Medical Diagnostic Lamp Mfg.............................................................................................486
Medical Equipment Mfg., Electronic - Diagnostic Or Treatment .........................................................488
Medical Implant Mfg. - (e.g., Hips, Knees) .............................................................................459
Medical Service - Temporary Help .......................................................................................946
Medical Supply Store - Retail .......................................................................................928
Medicinal Extract Mfg. .................................................................................................104
Medicine Ball Mfg.......................................................................................................205
Medicine Mfg............................................................................................................555
Megetron Device Mfg. (Specialty Electron) .............................................................................486
Melting Of Nonferrous Scrap Metals ..................................................................................402
Members Of Religious Orders............................................................................................0901
Members Of Religious Orders - Occasional .............................................................................0902
Men's Clothing & Furnishings Store ..................................................................................916
Mental Health Center - Outpatient Services Only ........................................................................957
Mercerizing Of New Goods ............................................................................................139
Merchandise Warehouse - Cold Or General Merchandise ...................................................................813
Merchandise Warehouse - Furniture - Including Moving ...................................................................806
Mercury Switch Mfg. .................................................................................................473
Messengers ...........................................................................................................951
Metal Anodizing ......................................................................................................449
Metal Arches Mfg., For Buildings .......................................................................................413
Metal Can Mfg., Seamed .................................................................................................454
Metal Can Mfg., Seamless ............................................................................................403
Metal Ceiling Installation ............................................................................................676
Metal Fence Erection - By Specialist Contractor ........................................................................658
Metal Furniture Mfg. .................................................................................................456
Metal Furring, By Contractor............................................................................................655
Metal Lath Mfg. ......................................................................................................413
Metal Partition, Shelving, Locker, Office And Store Fixture Installation ...............................................646
Metal Polish Mfg. ......................................................................................................563
Metal Powder Mfg. - Crushing Or Grinding - By Independent Contractor....................................................059
Metal Road Plate Rental.................................................................................................855
Metal Salvaging, From Slag Dumps .......................................................................................055
Metal Service Center (Ferrous Or Nonferrous Metals) ...................................................................857
Metal Shipping Barrels, Drums, Kegs Or Pails - Used, Dealer .........................................................454
Metal Spinnings Mfg. .................................................................................................454
Metal Stampings Mfg. .................................................................................................454
Metal Storm Sash Installation .......................................................................................651
Metal Storm Sash Installation - Residential.............................................................................652
Metal, Sheet Goods Mfg., N.O.C. .......................................................................................454
Metallizing Of Fabrics .................................................................................................227
Meter Maid - Employed By A Municipality .............................................................................980
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Meters - Electric, Installing, Repairing And Testing, Including Shop - By Contractor ................................661
Mica Schist Quarry, Including Grinding Or Splitting ...................................................................050
Microfilming ...........................................................................................................932
Micrometer Mfg. ......................................................................................................487
Microphone Mfg. ......................................................................................................485
Microwave Communication Equipment Mfg...................................................................................485
Military Tank Hull Mfg..................................................................................................415
Milk Hauling - By Contractor............................................................................................805
Milk Or Milk Products Dealer - Wholesale .............................................................................911
Milk Processor - Fluid .................................................................................................109
Milk Producer - Fluid Only ............................................................................................0036
Milk Products Mfg., N.O.C. (Excluding Ice Cream Mfg.)...................................................................109
Milking Equipment Installation .......................................................................................663
Millinery And Straw Hat Mfg.............................................................................................161
Millinery Mfg., Felt .................................................................................................161
Millinery Store ......................................................................................................916
Milling - Wet Corn......................................................................................................103
Milling Of A Road's Surface - By An Independent Contractor Or The Paving Contractor.....................................601
Milling Of Grain - Permanently Located..................................................................................101
Milling Of Grain, With Portable Mills ..................................................................................007
Millwork Glazing, Not Performed By Millwork Plant ...................................................................855
Millwork Plant ......................................................................................................305
Millwork, Hand Assembling ............................................................................................855
Millwrighting...........................................................................................................675
Mine Car Mfg............................................................................................................416
Mine Shaft Sinking, By Contractor.......................................................................................615
Mineral Color Mfg.......................................................................................................563
Mineral Milling ......................................................................................................059
Mineral Water, Carbonated - Bottled Or Canned ........................................................................112
Mineral Wool Mfg. - Including Spinning And Weaving ...................................................................513
Miniature Golf Course .................................................................................................969
Miniature Tube Mfg. - From Ferrous Metals .............................................................................407
Miniature Tube Mfg. - From Nonferrous Metals ........................................................................403
Miniature Valve And Fitting Mfg. .......................................................................................459
Mining - Underground - Not Coal .......................................................................................025
Mining Consulting Engineering Firm ..................................................................................955
Mink Farm ...........................................................................................................0170
Mirror Installation .................................................................................................666
Mirror Mfg. - From Purchased Glass ..................................................................................536
Missile Guidance Equipment Mfg. .......................................................................................485
Mixed Gas Utility ......................................................................................................751
Mobile Catering ......................................................................................................898
Mobile Crane & Hoisting Operations, By Rigging Contractor ..............................................................657
Mobile Crane Leasing Or Rental - With Operators By Specialist Contractor ...............................................802
Mobile Crane Repair, By Specialist Contractor ........................................................................814
Mobile Equipment Dealer - Factory, Farm Or Construction ..............................................................814
Mobile Home - Setup Or Warranty Service - By Specialist Contractor ....................................................818
Mobile Home Dealer......................................................................................................818
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Mobile Home Mfg. - Non Self-Propelled ..................................................................................451
Mobile Home Park ......................................................................................................888
Model Or Pattern Mfg. - Wood Or Metal, Shop Only, Excluding Castings....................................................441
Modem Mfg. ...........................................................................................................483
Modular Home Mfg. ......................................................................................................305
Modular Home Setup, Warranty Service, Remodeling Or Repair..............................................................652
Molasses Mfg............................................................................................................103
Mold Mfg., Excluding Castings .......................................................................................441
Molding, Plastic - Of Any Product By Any Molding Technique Other Than Injection Molding ................................222
Monorail System Installation (Except For Public Transportation).........................................................675
Monument Or Memorial (Cemetery) Cutting, Engraving And/Or Polishing ....................................................855
Mop Head Mfg., From Cotton Waste, No Other Operations...................................................................132
Mop Mfg.................................................................................................................306
Mortar Mfg., No Construction Work.......................................................................................855
Mosaic Tile Installation ............................................................................................668
Mosquito Netting - No Mfg. Of Net.......................................................................................163
Moss Ginning ...........................................................................................................132
Motel ................................................................................................................973
Motel, Motor Court, Etc. - All Other Employees ........................................................................----
See General Auditing & Classification Information
Motion Picture Production Company.......................................................................................936
Motion Picture Theater .................................................................................................967
Motion Pictures, Development Of Films, No Other Operations..............................................................928
Motor Controller Assembly ............................................................................................476
Motor Oil (Used) - Collection By Specialist Contractor ..............................................................809
Motor Vehicle Parts And Accessory Dealer .............................................................................934
Motorcycle Dealer (Including Sale Of Accessory Merchandise Such As Clothing, Racing Gear, Etc.) ......................818
Motorcycle Funeral Escort Service.......................................................................................817
Motorcycle Mfg. ......................................................................................................463
Mover - Household Or Office Furniture - With Or Without Storage Facility ...............................................806
Mucilage Mfg............................................................................................................563
Mulch Dealer ...........................................................................................................855
Multiplexer Mfg. ......................................................................................................485
Municipal Or County Employees, N.O.C. ..................................................................................980
Museum - All Types......................................................................................................887
Mushroom Bed Filling With Compost - By Contractor ...................................................................007
Mushroom Dealer - Wholesale ............................................................................................907
Mushroom Raising ......................................................................................................0008
Mushroom Spawn Production ............................................................................................0008
Music Lessons By Specialist Contractor..................................................................................965
Music Video Production Company .......................................................................................936
Musical Instrument Mfg. - Metal .......................................................................................458
Musical Instrument Mfg. - Wood .......................................................................................323
Musical Instrument Rental - Except Pianos And Organs ...................................................................928
Musical Instruments Rental - Pianos And Organs - Retail ..............................................................922
Musician, Independent Contractor .......................................................................................967
Mustard (Prepared) Mfg..................................................................................................104
Nail Mfg. - Wire ......................................................................................................457
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Nail Mfg., Not Wire .................................................................................................445
Nailhead Ornamentation Attaching Nailheads Or Similar Articles To Textile Fabrics By Means Of Foot Presses ............161
Naphtha Distribution .................................................................................................809
Naphtha Mfg. In Petroleum Refinery ..................................................................................581
Napkin Mfg. - Cloth .................................................................................................163
Napkin Mfg. - Paper .................................................................................................257
Narrow Fabric Mill - Cotton, Wool, Silk Or Man-Made Fibers..............................................................132
Natural Gas Production .................................................................................................028
Natural Gas Utility .................................................................................................751
Navigational Instruments Mfg. .......................................................................................485
Necktie Mfg., From Fabric ............................................................................................161
Necktie Mfg., Knitted .................................................................................................134
Needle, Pin, Hook Or Eye Mfg. .......................................................................................459
Neon Sign Mfg. - Shop Only, No Installation, Service Or Repair .........................................................486
Neon Sign Mfg., Installation Or Repair..................................................................................673
Net Mfg. - Classify According To Materials Used........................................................................----
Netting - Mosquito - No Mfg. Of Net ..................................................................................163
News Agent Or Magazine Distributor - Retail.............................................................................928
News Agent Or Magazine Distributor - Wholesale ........................................................................924
Newspaper Inserts (e.g., Advertising, Sunday Comics, Sunday Magazines) Printing By Publisher Or Contractor ............282
Newspaper Printing By Publisher Or Contractor ........................................................................282
Newspaper Reporter Or Photographer ..................................................................................951
Nightclub ...........................................................................................................899
Nitroglycerin Mfg. .................................................................................................4771
Non-Carbonated Beverage Mfg., N.O.C. ..................................................................................104
Noncontact Sports Athletic Team, Professional Or Semiprofessional ....................................................991
Non-Destructive Testing - All Kinds - By Specialist Contractor .........................................................955
Nonferrous Metals Cold Rolling, Drawing, Extruding, Or Forging .........................................................403
Nonferrous Metals Foundry ............................................................................................447
Nonferrous Metals Foundry - Supplemental Foundry Exposure Loading ....................................................0066
Nonferrous Scrap Dealer And Automobile Dismantler ...................................................................859
Non-Mobile & Self-Propelled Construction Equipment - Rental Or Sale ....................................................855
Notebook Mfg. (No Paper Mfg.) - All Types .............................................................................265
Notepad Mfg. ...........................................................................................................265
Nurse - Private Duty .................................................................................................942
Nurse - RN And LPN Including Aides - Temporary Help ...................................................................946
Nurses - Visiting Patients In Private Homes.............................................................................942
Nursing Home - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher .....................................960
Nut Or Bolt Mfg. ......................................................................................................445
Nuts (All Types) - Cleaning and Shelling - By Specialist Contractor ....................................................104
Nuts (Edible) Dealer .................................................................................................924
Nylon Mfg. ...........................................................................................................581
Nylon Spinning And Weaving ............................................................................................132
Office Furniture Dealer.................................................................................................921
Office Furniture Mfg. - Metal .......................................................................................456
Office Machine Dealer - Wholesale.......................................................................................924
Office Machine Mfg. .................................................................................................483
Office Machine Repair - Shop Or Field ..................................................................................952
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Office Machine Store - Retail .......................................................................................928
Office Supply Dealer - Wholesale .......................................................................................924
Office Supply Store - Retail............................................................................................928
Offset Duplicating......................................................................................................932
Oil And/Or Gas Well Equipment Dealer Or Rental ........................................................................926
Oil Blending - Not Animal Or Vegetable..................................................................................581
Oil Distributing, Retail And Wholesale..................................................................................809
Oil Field Machinery Or Equipment Mfg. - Classify According To Materials Used ..........................................----
Oil Field Tank Painting.................................................................................................655
Oil Lease Operation .................................................................................................028
Oil Mfg., Animal ......................................................................................................114
Oil Mfg., Vegetable .................................................................................................551
Oil Or Coal Dock Operation - Waterfront .............................................................................7313F
Oil Or Gas Pipeline Construction - Cross-Country........................................................................609
Oil Or Gas Pipeline Operation .......................................................................................752
Oil Or Gas Well Casing Installation - By Contractor ...................................................................607
Oil Or Gas Well Cementing, By Contractor .............................................................................607
Oil Or Gas Well Cleaning - By Contractor .............................................................................607
Oil Or Gas Well Services (All Types) Contractor ........................................................................607
Oil Or Gas Well Shooting - By Contractor .............................................................................607
Oil Production ......................................................................................................028
Oil Refining, Petroleum.................................................................................................581
Oil Re-Refining, Used Motor Oil .......................................................................................581
Oil Rig Or Derrick Erecting And Dismantling.............................................................................655
Oil Spill Cleanup ......................................................................................................995
Oil Still Erection......................................................................................................655
Oil Still Pipe Insulation ............................................................................................663
Oil Storage Tank Mfg. - Metal Plate ..................................................................................415
Oil Well Drilling ......................................................................................................606
Oil Well Operation......................................................................................................028
Oil Well Tools Mfg. .................................................................................................433
Oilcloth Mfg............................................................................................................227
Opening Of Fibers ......................................................................................................132
Optical Instrument Or Lens Mfg. .......................................................................................487
Optical Store, Including Lens Grinding And Optometrists ..............................................................920
Optometrist Office......................................................................................................957
Orchard Or Fruit Farm .................................................................................................0016
Orchard Or Vineyard .................................................................................................0016
Orchard Work, Fumigating By Contractor..................................................................................005
Orchard Work, Pruning By Contractor ..................................................................................005
Orchestra ...........................................................................................................967
Ore Dock Operation .................................................................................................7313F
Ore Milling ...........................................................................................................059
Organ Building - Including Installation .............................................................................323
Organ Tuning - Away From Shop .......................................................................................952
Organ, Electronic - Mfg. ............................................................................................483
Ornamental Brass Erection ............................................................................................658
Ornamental Brass Goods Mfg. ............................................................................................413
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Ornamental Bronze Erection ............................................................................................658
Ornamental Iron Grill Erection .......................................................................................658
Ornamental Iron Railing Erection .......................................................................................658
Ornamental Or Architectural Metal Work Mfg..............................................................................413
Orphanage ...........................................................................................................941
Orthopedic, Prosthetic And Surgical Appliances And Supply Dealer - Wholesale ..........................................924
Orthopedic, Prosthetic, And Surgical Appliances And Supply Store - Retail...............................................928
Oscillator Mfg. ......................................................................................................472
Osteopath Office ......................................................................................................957
Ostrich Farm...........................................................................................................0034
Outboard Motor Or Motor Part Mfg........................................................................................461
Oven (Conveyor) Installation, Service Or Repair ........................................................................675
Oven Mfg. - Metal Industrial Drying Ovens .............................................................................456
Overburden Stripping, By Contractor (Not Coal Operator) ..............................................................609
Overhead Crane Mfg. .................................................................................................465
Overhead Door Installation ............................................................................................675
Oversize Loads On Highways - By Specialist Escort Contractor .........................................................817
Oxygen Or Hydrogen Mfg..................................................................................................553
Packaging - Contract - Non-Crating - Temporary Staff ...................................................................879
Packaging, Contract - Crating - In Shop .............................................................................305
Packaging, Contract - Non-Crating.......................................................................................923
Packing Case Mfg. ......................................................................................................305
Packing House - Wholesale, Including Slaughtering ...................................................................111
Packing Household Goods At The Customer's Location By The Moving Company Or By Independent Contractor .................806
Padding And Upholstery Filling Mfg. ..................................................................................130
Paint Brush Cleaner Mfg. ............................................................................................563
Paint Dealer - Wholesale ............................................................................................926
Paint Mfg., No Red Or White Lead Mfg. ..................................................................................563
Paint Or Colors Mfg. - Temporary Staff..................................................................................587
Paint Remover Mfg.......................................................................................................563
Paint Store - Retail .................................................................................................925
Paint, Varnish, Lacquer Or Enamel Mfg...................................................................................563
Paintball Game Playing Facilities - Outdoor.............................................................................969
Painting Lines On Highways Or Roads ..................................................................................601
Painting Lines On Parking Lots Or Tennis Courts ........................................................................608
Painting Of: Bridges, Oil Field Tanks, Steel Structures Or Tanks ....................................................655
Painting Or Powder Coating Metal Parts - Shop - By Specialist Contractor ...............................................445
Painting Ship Hulls .................................................................................................6872F
Painting, Including Shop And Preparatory Sandblasting...................................................................665
Pallet Mfg. ...........................................................................................................305
Panel Mfg. - Soft Wood Or Plywood.......................................................................................305
Panel Or Wall Installation - Precast Concrete ........................................................................654
Paper Bag Mfg. ......................................................................................................257
Paper Box Mfg. - Set-Up, Rigid Or Folding (Non-Corrugated)..............................................................257
Paper Coating And Glazing - By Paper Mill .............................................................................255
Paper Cup, Dish Or Plate Mfg. .......................................................................................257
Paper Dealer, Used......................................................................................................862
Paper Document Conservation - By Specialist Contractor ..............................................................955
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Paper Dress Pattern Printing............................................................................................281
Paper Finishing - By Paper Mill .......................................................................................255
Paper Finishing - By Specialist Contractor .............................................................................263
Paper Hat Mfg. - All Types ............................................................................................257
Paper Industry Machinery Mfg. .......................................................................................461
Paper Laminating - By Contractor .......................................................................................263
Paper Mfg. ...........................................................................................................255
Paper Mfg. - Asbestos .................................................................................................509
Paper Mill ...........................................................................................................255
Paper Or Cardboard Mailing Tube Mfg. ..................................................................................257
Paper Or Foil Goods Mfg. ............................................................................................257
Paper Or Paper Products Dealer .......................................................................................924
Paper Or Pulp Mfg. - Temporary Staff ..................................................................................291
Paper Products Mfg., N.O.C. ............................................................................................257
Paper Rolls For Office Machines Or Cash Registers Mfg. ..............................................................265
Paper Sheeting, Slitting Or Winding ..................................................................................257
Paper Shredding - By Specialist Contractor .............................................................................862
Paper Towel Mfg. ......................................................................................................257
Paper Twine Mfg. ......................................................................................................132
Paperhanging ...........................................................................................................667
Papier-Mache Goods Mfg..................................................................................................257
Parachute Mfg. (Hardware Mfg. To Be Separately Rated)...................................................................166
Paratransit Service .................................................................................................828
Parcel Delivery Company - See Section 2 Class Footnote ..............................................................808
Park, N.O.C. ...........................................................................................................969
Parking Areas...........................................................................................................825
Parking Enforcement Officer (Meter Maid) - Employed By A Parking Authority ..........................................954
Parking Garage Construction - Concrete..................................................................................654
Parking Meter Installation, Service Or Repair ........................................................................933
Parquet Floor Laying .................................................................................................648
Parquet Flooring Mfg. - Hardwood .......................................................................................311
Particle Board Mfg. .................................................................................................255
Partition Installation .................................................................................................646
Partition Mfg. - Ornamental Iron .......................................................................................413
Partition Mfg. - Wood .................................................................................................311
Partitions (Cardboard) Mfg. - For Boxes Or Containers...................................................................257
Party Decorations Or Favors Mfg. .......................................................................................257
Party Supplies Rentals - Retail Or Wholesale ........................................................................922
Pattern (Dress) Printing - Paper .......................................................................................281
Pattern Or Model Mfg. - Wood Or Metal, Shop Only, Excluding Castings....................................................441
Pavers (Decorative Brick Or Stone) Installation ........................................................................653
Paving Mixtures Mfg. .................................................................................................855
Paving Or Repaving, Road And Street ..................................................................................601
Paving, Driveway - Blacktop Or Cement ..................................................................................608
Paving, Wood Block, Interior............................................................................................648
Pawn Shop ...........................................................................................................928
Peanut Butter Mfg.......................................................................................................104
Peanut Handling - Cleaning, Grading or Shelling - By Specialist Contractor ..........................................104
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Peat Digging ...........................................................................................................609
Peat Moss Dealer ......................................................................................................855
Peg Or Skewer Mfg. - Wood ............................................................................................306
Pellet Mfg. - Wood......................................................................................................101
Pen Or Pen Point Mfg. .................................................................................................459
Pencil, Pencil Stock, Penholder, Or Crayon Pencil Mfg. - Wood .........................................................306
Pendant Jewelry Mfg. .................................................................................................458
Pennant Mfg. ...........................................................................................................163
Perforated Metal Mfg. .................................................................................................454
Perfume, Cosmetic Or Other Toilet Preparations Mfg. ...................................................................571
Perfumery Extract Mfg. .................................................................................................571
Periodical Printing By Publisher Or Contractor ........................................................................282
Personal Care Home......................................................................................................979
Personal Computer Store - Retail .......................................................................................928
Personal Leather Goods Mfg. ............................................................................................205
Pest Strip Mfg. ......................................................................................................551
Pesticide Mfg. ......................................................................................................551
Pet Food Mfg. - Canned - Non Farm Domestic .............................................................................113
Pet Grooming - By Specialist Contractor .............................................................................928
Pet Shop - Retail ......................................................................................................928
Petroleum Broker ......................................................................................................809
Petroleum Bulk Stations And Terminals - Including Blending And Mixing ...............................................809
Petroleum Refining......................................................................................................581
Pharmaceutical Or Surgical Goods Dealer, N.O.C. ........................................................................924
Pharmaceutical Preparation Mfg. .......................................................................................555
Pharmacy - Retail Or Internet Or Mail Order.............................................................................927
Phonograph Record Dealer - Retail.......................................................................................928
Photocopy Machines - Service Or Repair - Shop Or Field ..............................................................952
Photocopy Shop ......................................................................................................932
Photoengraving - By Specialist Contractor .............................................................................281
Photoflash Cube Mfg. .................................................................................................486
Photographer ...........................................................................................................928
Photographer - Aerial .................................................................................................7424
Photographic Equipment And Supplies Dealer - Wholesale ..............................................................924
Photographic Equipment And Supplies Store - Retail ...................................................................928
Photographic Film And Dry Plate Mfg. ..................................................................................255
Photographic Studio, Not Producing Motion Pictures, And Outside Work....................................................928
Physical Therapy - By Specialist Contractor.............................................................................957
Physician Office ......................................................................................................957
Piano Mover ...........................................................................................................806
Piano Or Organ Store - Retail .......................................................................................922
Piano Or Organ Store - Wholesale .......................................................................................921
Piano Or Player Piano Mfg. ............................................................................................323
Piano Tuning ...........................................................................................................952
Picking Of Fibers ......................................................................................................132
Pickle Mfg. ...........................................................................................................113
Picture Frame Mfg. - Wood ............................................................................................311
Pie Filling Mfg. ......................................................................................................113
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Piggery................................................................................................................0034
Pigment Color Mfg.......................................................................................................563
Pilates Studio ......................................................................................................884
Pile Driving - State Coverage Only ..................................................................................611
Pillow Cover Mfg. ......................................................................................................163
Pillow Mfg. ...........................................................................................................163
Pin Or Needle Mfg.......................................................................................................459
Pinball Games - Service Or Repair By Vending Machine Operator .........................................................933
Pipe Bending - Fabrication Shop .......................................................................................413
Pipe Cleaner Mfg. ......................................................................................................132
Pipe Cleaning - Interiors Of Sewer Or Water Mains By Hydraulic Method ...............................................995
Pipe Connection, For Boilers............................................................................................677
Pipe Covering Installation (Incl. Asbestos Encapsulation Or Removal)....................................................663
Pipe Laying For House Or Service Connections, By Plumbing Contractor....................................................663
Pipe Mfg. - Brass, Copper Or Aluminum ..................................................................................403
Pipe Mfg. - Cast Iron, N.O.C. .......................................................................................425
Pipe Mfg. - Concrete .................................................................................................511
Pipe Mfg. - Plastic .................................................................................................222
Pipe Mfg. - Terra-Cotta.................................................................................................512
Pipe Mfg., Fiber ......................................................................................................255
Pipe Mfg., Tobacco - Wooden ............................................................................................306
Pipe Or Tube Merchant, Including Cutting, New Materials Only - All Types And Sizes .....................................885
Pipe Or Tube Mfg. - Iron Or Steel.......................................................................................407
Pipefitting - House Connections .......................................................................................663
Pipefitting, Installation Of Apparatus Or Machinery Outside Of Buildings ...............................................675
Pipeline Construction, Oil Or Gas - Cross-Country ...................................................................609
Pipeline Reclamation, Oil Or Gas .......................................................................................609
Pistol Mfg. ...........................................................................................................445
Piston, Piston Pin Or Piston Ring Mfg...................................................................................461
Pitch And Putt Golf Course ............................................................................................969
Pizza Assembly - No Baking Operation ..................................................................................104
Pizza Shop - Retail .................................................................................................897
Planing Mill ...........................................................................................................305
Plant Food Mfg. - Mixed.................................................................................................573
Plantscaper - Interior .................................................................................................919
Plaster Block Erection .................................................................................................653
Plaster Block Mfg.......................................................................................................511
Plaster Form Mfg. ......................................................................................................502
Plaster Mill ...........................................................................................................501
Plaster Statuary Mfg. .................................................................................................502
Plasterboard Installation ............................................................................................645
Plastering, N.O.C.......................................................................................................669
Plastic Articles Mfg. - Injection Molding - Temporary Staff .........................................................275
Plastic Articles Mfg., Injection Molding .............................................................................221
Plastic Articles Mfg., N.O.C. .......................................................................................222
Plastic Articles Mfg., N.O.C. - Temporary Staff ........................................................................276
Plastic Bag Mfg. ......................................................................................................222
Plastic Composite Products Molding ..................................................................................227
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Plastic Material, Synthetic Resin, Or Nonvulcanizable Elastomer Mfg.....................................................581
Plastic Mfg., Sheets And Rods .......................................................................................222
Plastic Sign Letters Mfg. - Shop Only ..................................................................................281
Plastic, Molded Products Mfg. N.O.C. ..................................................................................222
Plastics Dealer - Scrap.................................................................................................862
Plate Glass Installation ............................................................................................666
Plate Glass Mfg. ......................................................................................................535
Plate Steel Mfg. - By Specialist Contractor.............................................................................406
Plate Work, Fabricated .................................................................................................415
Plating Of Metal Articles ............................................................................................449
Platinum Group Metals - Rolling, Drawing And/Or Extruding ..............................................................403
Playground Equipment Mfg. ............................................................................................445
Playing Cards Mfg.......................................................................................................281
Pleating, Stitching Or Tucking - Dress Fabrics Or Trimmings - Not Clothing Mfg. .....................................136
Plugging Abandoned Oil Or Gas Wells - By Contractor ...................................................................607
Plumbers' Fittings Mfg..................................................................................................445
Plumbers' Supplies Mfg., N.O.C. .......................................................................................445
Plumbers' Supplies Store - Retail.......................................................................................925
Plumbing Fixture Fittings And Trim (Brass Goods) Mfg. - Cast .........................................................447
Plumbing Supplies Dealer - Wholesale ..................................................................................885
Plumbing, N.O.C. ......................................................................................................663
Plush Or Velvet Mfg. .................................................................................................132
Plywood Container Mfg. .................................................................................................305
Plywood Dealer ......................................................................................................855
Plywood Mfg., Including Veneer Mfg. ..................................................................................305
Pneumatic Tool Mfg. .................................................................................................461
Pocketbook Frame Mfg. .................................................................................................457
Pocketbook Mfg. - From All Materials ..................................................................................205
Police - Auxiliary......................................................................................................985
Police Deputies ......................................................................................................985
Police, Special Fire - Voluntary .......................................................................................994
Police, Special School Police .......................................................................................985
Policemen And Detectives ............................................................................................985
Polish Or Leather Dressing Mfg. .......................................................................................563
Polished Plate Glass Mfg. ............................................................................................535
Polishing And Buffing, Shop Only - Specialist Contractor ..............................................................445
Polishing Cloth Mfg. .................................................................................................163
Polishing Wheel Mfg. - Cloth Or Felt - No Metal Parts...................................................................163
Polishing, Cleaning Or Sanitation Preparations Mfg. ...................................................................571
Polyurethane Foam Products Mfg. .......................................................................................222
Pool Mfg. - Swimming - Inflatable Kiddie-Type Pools ...................................................................163
Pool Room ...........................................................................................................968
Pool Table Dealer - Retail ............................................................................................922
Popcorn Mfg. ...........................................................................................................107
Porcelain Electrical Product Mfg........................................................................................513
Porcelain Mfg. ......................................................................................................513
Porch Enclosure Mfg. .................................................................................................305
Pork Products Mfg. - Pickled, Cured, Salted And Smoked ..............................................................106
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Portable Lamp Or Lantern Mfg. .......................................................................................445
Portable On Demand Storage - Rental - Delivery To And Pick Up From Customer Locations ................................813
Portable Toilet Leasing/Servicing.......................................................................................992
Porters For Condominiums ............................................................................................880
Post Construction Clean-Up - New Homes - By Specialist Contractor ....................................................971
Postage Stamp And/Or Coin Dealer - Retail Or Wholesale ..............................................................920
Potato Chip Dealer......................................................................................................924
Potato Chip Mfg. ......................................................................................................104
Potato Dealer - Wholesale ............................................................................................907
Potato Flour Mfg. ......................................................................................................101
Pottery Mfg., Glazed .................................................................................................513
Pottery Mfg., N.O.C. - No Brick, Tile, Sewer Pipe Or Gas Retorts ....................................................513
Pottery Mfg., N.O.C. - Supplemental Dust Disease Loading ..............................................................0176
Poultry And Small Game Dressing And Packing.............................................................................865
Poultry Dealer - Wholesale - No Processing Whatsoever...................................................................924
Poultry Dealer And Processor - Wholesale .............................................................................865
Poultry Or Egg Producer ............................................................................................0034
Poultry Vaccination, Debeaking And Sexing, By Contractor ..............................................................959
Poultry, Fish Or Meat Store - Retail ..................................................................................915
Powder Coating Of Metal Parts - Shop - Temporary Staff ..............................................................493
Powder Coating Of Parts (Electrostatic Spray Application) - By Contractor...............................................445
Powder Metal Products Mfg. ............................................................................................506
Powder Mfg. - Atomizing Molten Nonferrous Metal ........................................................................403
Powder Mfg. - Metal - Crushing Or Grinding - By Independent Contractor ...............................................059
Power Controller Assembly ............................................................................................476
Power Line Construction.................................................................................................656
Power Pipe Fabrication .................................................................................................413
Power Washing Of Exterior Walls Or Decks At Residential Or Commercial Sites - By Contractor ...........................971
Precast Concrete Panel Or Wall Installation.............................................................................654
Precast Concrete Products Mfg. - Shop ..................................................................................511
Precious Metal Refining, Primary .......................................................................................402
Precious Stone Cutting, Polishing Or Setting ........................................................................458
Precision Machined Parts Mfg., N.O.C. ..................................................................................446
Prefabricated Building Mfg. - Wood, Shop Work ........................................................................305
Prefabricated Wooden Building And Structural Member Erection .........................................................651
Preparation Plant (Coal) - See Coal Mine Rating Bureau Manual .........................................................----
Pre-School - Early Education Services - By Independent Contractor ....................................................891
Preserving Or Canning Of Food .......................................................................................113
Preserving Or Canning Of Food - Temporary Staff ........................................................................189
Presort Bureau - Mail Sorting - By Specialist Contractor ..............................................................948
Press Forging...........................................................................................................431
Pressed Or Blown Glass Mfg. ............................................................................................535
Pressure Vessel Mfg. - Industrial Metal Plate ........................................................................415
Pressure-Sensitive Label Printing By Web Press - By Specialist Contractor...............................................281
Pressure-Sensitive Labels Or Paper Mfg. .............................................................................263
Pretzel Mfg. ...........................................................................................................105
Pretzel Shop - Heating Baking And/Or Selling On The Premises .........................................................918
Primary Smelting And Refining Of Nonferrous Metals, N.O.C...............................................................402
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Primer, Paint, Mfg. .................................................................................................563
Printed Circuit Board Mfg. - By Specialist Contractor...................................................................471
Printed Circuit Board Stuffing By Contractor ........................................................................471
Printers' Finisher - By Specialist Contractor ........................................................................281
Printers' Roller Mfg. .................................................................................................225
Printing - Books Or Greeting Cards - By Publisher Or Contractor.........................................................281
Printing - By Laser Method - By Contractor .............................................................................932
Printing - Principally Sheet-Fed Press Production (Of Any Printed Product) ..........................................285
Printing - Temporary Staff ............................................................................................297
Printing Ink Mfg. ......................................................................................................563
Printing Machinery Mfg..................................................................................................461
Printing Of Fabrics .................................................................................................139
Printing Plate Mfg. - By Specialist Contractor ........................................................................281
Printing Trade Machinery And Equipment Mfg..............................................................................461
Printing, N.O.C. ......................................................................................................281
Prison Cell Erection - Steel............................................................................................658
Prison Farm Guards (Not State Employees) .............................................................................985
Prison Guards (Not State Employees) ..................................................................................985
Private Duty Nurse......................................................................................................942
Private Electric Utility ............................................................................................755
Pro Shop - Golf Course - Operated By Specialist Contractor..............................................................928
Process And Batch Control Systems Assembly .............................................................................476
Process Control Systems Mfg./Assembly ..................................................................................476
Processed Meat Products Mfg.............................................................................................106
Processed Waste And Recovered Fibers And Flock Mfg. ...................................................................130
Produce Dealer - Wholesale ............................................................................................907
Produce Store - Retail .................................................................................................917
Professional Or Semiprofessional Athletic Team - Contact Sports.........................................................970
Projectile Loading .................................................................................................4771
Projectile Or Shell Casing Mfg.: Forging - Separately Rate Loading Or Testing With Explosives...........................431
Projectile Or Shell Casing Mfg.: Secondary Machining - Separately Rate Loading Or Testing With Explosives ............461
Propane Gas Dealer......................................................................................................809
Psychiatric Hospital .................................................................................................958
Psychiatrist Office .................................................................................................957
Psychologist (M.A. or Ph.D.) Office ..................................................................................957
Public Accounting Firm .................................................................................................962
Public Address Systems Installation - Including Loudspeakers .........................................................660
Public Health Nurse .................................................................................................942
Public Library ......................................................................................................890
Public Weighers And Samplers Of Steamship Agency - State Coverage Only ...............................................709
Publisher - Outsources Printing, Performs Product Distribution .........................................................924
Pulley Block Mfg. - Wood ............................................................................................306
Pulp (Paper) Mfg. ......................................................................................................255
Pump Installation, Service Stations ..................................................................................675
Pump Installation, Water ............................................................................................663
Pump Mfg. ...........................................................................................................461
Pump, Air And Gas Compressor, And Pumping Equipment - Installation ....................................................675
Punch List Repairs - By Contractor To A New House ...................................................................652
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Punch Mfg., For Marking Metal .......................................................................................441
Purse Mfg. - From All Materials .......................................................................................205
Putty, Caulking Compound, And Allied Product Mfg. ...................................................................563
Pyrometer Mfg. ......................................................................................................488
Pyroxylin Mfg., Not For Use In Explosive Mfg. ........................................................................551
Quarry, Cement - Operated By Manufacturer .............................................................................501
Quarry, Gravel Or Slag Excavation - Including Crushing ..............................................................055
Quarry, Limestone ......................................................................................................051
Quarry, N.O.C. ......................................................................................................050
Quarry, Slate...........................................................................................................051
Quartz Crystal Culturing ............................................................................................472
Quick Oil Change And Lubrication Garage .............................................................................815
Quick Printer...........................................................................................................932
Quilt Or Comforter Mfg..................................................................................................163
Quilted Cloth Manufacturing Contractor - For Garments Or Household Furnishings..........................................136
R.E.A. Cooperative......................................................................................................755
Rabbits - Slaughtering, Dressing And Packing For The Trade..............................................................865
Race Track Operation .................................................................................................969
Race Track, Pari-Mutuel Clerks .......................................................................................953
Racing Stable...........................................................................................................801
Racing Sulky Mfg. ......................................................................................................413
Racquetball Club ......................................................................................................968
Radar Devices Mfg.......................................................................................................485
Radiation Exposure, Supplemental Loading .............................................................................9985
Radiator Cabinet Or Shield Mfg. - Metal .............................................................................456
Radiator Mfg., Auto .................................................................................................454
Radiator Or Heater Mfg. - Cast Iron ..................................................................................425
Radio & Television Tube Mfg.............................................................................................486
Radio And Television Tower, Fabrication .............................................................................411
Radio Broadcasting Station ............................................................................................936
Radio Commercial Recording ............................................................................................936
Radio Or Television Parts And Accessories Store - Retail ..............................................................925
Radio Or Television Transmitting, Signaling Or Detection Equipment Or Apparatus Mfg. ................................485
Radio, Television Or Audio Equipment Store - Retail ...................................................................925
Radio, Television, Stereophonic Or High Fidelity Equipment, Parts Or Accessories Dealer - Wholesale .................926
Radon Mitigation ......................................................................................................664
Railing Erection - Metal ............................................................................................658
Railing Mfg. ...........................................................................................................413
Railing Or Stair Mfg. - Wood............................................................................................305
Railroad Car Mfg. ......................................................................................................416
Railroad Car Or Locomotive Spring Mfg...................................................................................435
Railroad Construction, By Contractor ..................................................................................605
Railroad Maintenance Of Way, By Contractor .............................................................................605
Railroad Operation - Street, Including Shop.............................................................................817
Railroad Tank Car Cleaning - By Contractor .............................................................................995
Railroad, N.O.C. - Including Shop.......................................................................................721
Railway Maintenance Car Mfg.............................................................................................416
Raincoat And Other Waterproof Outer Garments Mfg. ...................................................................161
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Rattan Or Fiber Furniture Mfg. .......................................................................................323
Rayon Mfg. ...........................................................................................................581
Rayon Spinning And Weaving ............................................................................................132
Razor Blade Mfg. - Safety ............................................................................................459
Razor Mfg. Or Repair - Electric .......................................................................................473
Ready-Mixed Concrete Dealer ............................................................................................855
Real Estate Agency - Clerical Workers In Office ........................................................................953
Real Estate Agency - Outside Salespersons .............................................................................951
Receivers - Radio Communication Mfg. ..................................................................................485
Receiving Station - Dry Cleaner - No Dry Cleaning At Same Or Contiguous Location .....................................928
Receiving Station - Laundry - No Laundering At Same Or Contiguous Location ..........................................928
Reclaiming Rubber ......................................................................................................225
Recording Devices Mfg. .................................................................................................485
Recovery Of Usable Automobile Parts ..................................................................................815
Recreation Association, Commission or Authority ........................................................................976
Recreational Facility Or Amusement Devices, Indoor - See Entry By Topical Name..........................................968
Recreational Facility Or Amusement Devices, Outdoor - See Entry By Topical Name .....................................969
Recreational Vehicle Campground .......................................................................................978
Recreational Vehicle Dealer ............................................................................................818
Red Lead Mfg............................................................................................................402
Refractory Products Mfg., Including Silica Or Semi-Silica ..............................................................514
Refrigerated Showcase Mfg. - Wood.......................................................................................311
Refrigeration Or Central Air Conditioning Units Installation Or Service ...............................................664
Refrigeration System Parts And/Or Accessories Dealer - Wholesale ....................................................885
Refrigerator Car Mfg. .................................................................................................416
Refrigerator Mfg., Commercial Or Household .............................................................................456
Refrigerator, Household - Service Or Repair.............................................................................662
Refrigerator, Stove Or Washing Machine Store - Retail...................................................................922
Refuse Container Or Dumpster Mfg. - From Metal Plate ...................................................................415
Rehabilitation Hospital.................................................................................................958
Reinforcing Rod Setting - Including By Specialist Contractor .........................................................654
Reinforcing Rods Or Bars Dealer .......................................................................................857
Religious Retreats......................................................................................................973
Relish Mfg. - Fruit Or Vegetable - No Pickling Operations ..............................................................104
Rental Or Sale Of Non-Mobile & Self-Propelled Construction Equipment....................................................855
Rental Service Stores And Yards - Classify On The Basis Of Principal Merchandise Rented................................----
Repaving - Street Or Road ............................................................................................601
Research And Development (Including Prototypes) - By Specialist Contractor ..........................................955
Research Or Development - Testing By Manufacturers - For Own Products ...............................................----
Governing Class
Residential Child Care Service - (Neglected, Deprived Or Abused) ....................................................941
Residential Facility For The Elderly - Non Medical ...................................................................979
Residential House Rental ............................................................................................880
Residential Interior Cleaning Services - By Contractor ..............................................................882
Residential Planned Community .......................................................................................888
Resin Coated Fabric Mfg. ............................................................................................227
Resistor Mfg. - Less Than 1 H.P. .......................................................................................472
Resort Hotel - All Other Employees ..................................................................................----
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See General Auditing & Classification Information
Respirator Equipment Mfg. ............................................................................................488
Restaurant Booth Mfg. - Wood............................................................................................311
Restaurant Kitchen Equipment Mfg........................................................................................454
Restaurant Or Bar Supply Dealer (Other Than Beverages, Groceries Or Meat)...............................................924
Restaurant, N.O.C.......................................................................................................975
Retail Bakery - No Baking On Premises ..................................................................................918
Retail Bakery - Selling Purchased Bakery Products ...................................................................918
Retail Store, N.O.C. .................................................................................................928
Retail Store, N.O.C. - Temporary Staff..................................................................................883
Retaining Wall Construction - Concrete..................................................................................654
Retaining Wall Construction (Excluding Concrete)........................................................................653
Retinning Of Metal Not Done In Rolling Mill.............................................................................402
Retirement Community - With 50 Pct. Or More Beds Licensed As Intermediate Care Or Higher................................960
Retirement Community - With Less Than 50 Pct. Of Beds Licensed As Intermediate Care Or Higher...........................974
Reupholstering ......................................................................................................327
Ribbon Mfg., Textile Fabrics............................................................................................132
Riding Academy ......................................................................................................801
Rifle Mfg. ...........................................................................................................445
Rigging - Non Ship......................................................................................................657
Rigging, Ship ......................................................................................................6872F
Rigid/Set-Up Paper Box Mfg. ............................................................................................257
Ringed Binder Mfg.......................................................................................................265
Rivet Mfg. ...........................................................................................................459
Road Construction - Paving Or Repaving..................................................................................601
Road Maintenance By Municipal Employees .............................................................................980
Robe And Dressing Gown Mfg. ............................................................................................161
Rock Climbing Wall Facility - Indoor ..................................................................................968
Rock Climbing Wall Facility - Outdoor ..................................................................................969
Rock Excavation, Not Quarry, Not By Road Contractor ...................................................................609
Rock Wool Installation .................................................................................................647
Rock Wool Mfg. - Including Spinning And Weaving ........................................................................513
Rolled Glass Mfg. ......................................................................................................535
Roller Bearing Mfg. .................................................................................................467
Roller Derby Player, Coach, Manager Or Sports Official - Professional Or Semiprofessional ...........................970
Roller Mfg. - Covered Sleeves Only ..................................................................................163
Rolling Mill - Ferrous Metals .......................................................................................406
Rolling Mill, Sheet Metal - By Specialist Contractor ...................................................................406
Rolling, Drawing Or Extruding Nonferrous Metals - Temporary Staff ....................................................491
Ronald McDonald House Operation .......................................................................................880
Roofing - All Kinds .................................................................................................659
Roofing Compound Mfg., No Refining ..................................................................................563
Roofing Paper Or Roofing Felt Mfg. ..................................................................................255
Room Divider Mfg. ......................................................................................................311
Rooming House Or Boarding House - All Other Employees ..............................................................----
See General Auditing & Classification Information
Rope Mfg. - Wire ......................................................................................................457
Rope Mfg., Including Fiber Preparation..................................................................................132
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Rubber Band Mfg. ......................................................................................................225
Rubber Coating ......................................................................................................227
Rubber Garment Mfg., No Rubber Mill ..................................................................................161
Rubber Products Mfg., N.O.C.............................................................................................225
Rubber Reclaiming ......................................................................................................225
Rubber Stamp Mfg. ......................................................................................................281
Rubber Stock Dealer, Used ............................................................................................862
Rubber Tile Installation ............................................................................................670
Rubber Tire Dealer, Retail ............................................................................................815
Rubber Tire Mfg. ......................................................................................................225
Rubber Tire Retreading .................................................................................................225
Rubberized Fabrics Mfg..................................................................................................225
Rubbish Or Garbage Removal ............................................................................................995
Rug And Carpet Cleaning And Storage ..................................................................................141
Rug Mfg.................................................................................................................132
Rust Proofing (Hot Dipping) Of Metals ..................................................................................402
Saddle Mfg. ...........................................................................................................205
Saddle Soap Mfg. ......................................................................................................571
Sadiron Mfg. ...........................................................................................................445
Safe Installation ......................................................................................................675
Safe Mfg. ...........................................................................................................461
Safe Moving ...........................................................................................................657
Safety Belt Mfg. - Automobile - No Hardware Mfg.........................................................................163
Safety Grooving Of Road Surfaces - By Contractor........................................................................601
Sail Making ...........................................................................................................166
Salad Dressing Mfg. .................................................................................................104
Salad Preparation - Cole Slaw, Egg, Potato, Etc.........................................................................104
Sales Stable ...........................................................................................................801
Salesperson - Outside .................................................................................................951
Salesperson, Delivering Goods By Automobile ........................................................................----
Governing Class
Salesperson, Door-To-Door ............................................................................................----
Governing Class
Salesperson, Trimming Windows .......................................................................................951
Salt Mining - Underground ............................................................................................025
Salt Refining...........................................................................................................551
Salvage Operations And Incidental Wrecking - See Wrecking Or Demolition Or Building Moving Project - Gen. Aud. & Cln ..----
Sand Lime Brick Mfg. .................................................................................................512
Sand Mold Mfg. - By Independent Contractor .............................................................................513
Sand Or Gravel Digging Or Excavation - Including Crushing ..............................................................055
Sandblasting The Outside Of Buildings - By Specialist Contractor ....................................................653
Sandpaper Mfg. ......................................................................................................255
Sandstone Quarry ......................................................................................................050
Sandwich Or Other Food Preparation By Vending Machine Operators.........................................................897
Sandwich Shop...........................................................................................................897
Sandwich Spread Mfg. - Salad Dressing Base .............................................................................104
Sandwich Steak Mfg. .................................................................................................119
Sanitary Company (Septic Tank, Cesspool Or Chemical Portable Toilet Cleaning) ..........................................992
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Sanitary Napkin Mfg. .................................................................................................257
Sash Mfg. - Wood ......................................................................................................305
Sash, Door Or Assembled Millwork Mfg. ..................................................................................305
Sash, Door Or Finished Millwork Dealer..................................................................................855
Sauces Mfg. ...........................................................................................................104
Sauerkraut Mfg. ......................................................................................................113
Sausage Casings Dealer - Natural - Including Cleaning...................................................................910
Sausage Or Other Prepared Meat Products Mfg. ........................................................................106
Savings And Loan ......................................................................................................988
Saw Blade Mfg. - All Types ............................................................................................445
Sawdust Dealer ......................................................................................................855
Sawmill ................................................................................................................301
Scaffold Sale, Rental Or Erection, By Specialist Contractor .........................................................675
Scale Adjustment, Service Or Repair, Counter Type ...................................................................952
Scale And Balance Mfg. .................................................................................................445
Scale Installation Or Adjustment, Coin-Operated Type, By Vending Machine Operator .....................................933
Scale Installation Or Adjustment, Platform Or Beam Type ..............................................................675
Scanning of Documents - By Specialist Contractor........................................................................932
Scenery - Theatrical - Curtain And Drapery Mfg. ........................................................................163
Scheduled Lines Bus Operation .......................................................................................817
School Bus Operation, By Contractor ..................................................................................804
School Crossing Guard .................................................................................................980
School District - Public, Private Or Parochial ........................................................................965
School For Children With Intellectual Or Developmental Disability ....................................................894
School For Court-Adjudicated Youths ..................................................................................894
School For Disturbed Or Delinquent Children.............................................................................894
School, Aircraft, All Employees Except Flight Crew ...................................................................965
School, Aircraft, Flight Employees ..................................................................................7424
School, Trade Or Vocational ............................................................................................965
Scoreboard Mfg., Installation Or Repair - Electric ...................................................................673
Scouring Compound Mfg. .................................................................................................571
Scouring Of Natural Or Synthetic Fibers .............................................................................132
Scout Camp ...........................................................................................................978
Scrap Metal Dealer - Ferrous Metals ..................................................................................858
Scrap Metal Dealer - Nonferrous Metals..................................................................................859
Scrapple Mfg............................................................................................................106
Screen Mfg., Window - Wood ............................................................................................306
Screen Printing (Including Finished Textile Articles) - By Specialist Contractor .....................................281
Screw Machine Products .................................................................................................445
Screw Mfg. ...........................................................................................................445
Seafood Market - Retail.................................................................................................915
Sealing Wax Mfg. ......................................................................................................571
Seasonal Hotel - All Other Employees ..................................................................................----
See General Auditing & Classification Information
Seasoning - Prepared Sauces - Vegetable .............................................................................104
Secondary Smelting, Refining, And Alloying Of Nonferrous Metal And Alloys...............................................402
Secondhand Building Material Dealer ..................................................................................855
Security Agency ......................................................................................................954
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Seed Merchant...........................................................................................................924
Self-Service Gasoline Station - Retail .............................................................................----
See General Auditing & Classification Information
Semiconductor Refining - Silicon Wafers .............................................................................472
Semiconductor Test Equipment Mfg........................................................................................488
Semiprofessional Or Professional Athletic Team - Contact Sports.........................................................970
Semiprofessional Or Professional Athletic Team - Noncontact Sports ....................................................991
Senior Citizens Center .................................................................................................976
Separating Of Natural Or Synthetic Fibers .............................................................................132
Septic Tank Cleaner .................................................................................................992
Septic Tank Mfg. - Concrete ............................................................................................511
Serum Mfg. ...........................................................................................................555
Service Connections, Electrical Contractor .............................................................................661
Setting Of Telephone Poles ............................................................................................656
Set-Up Paperboard Box Mfg. ............................................................................................257
Sewage Disposal Plant, Municipal .......................................................................................980
Sewage Disposal Plant, Private .......................................................................................753
Sewer Cleaning - Interiors Of Sewer Or Water Mains By Hydraulic Method ...............................................995
Sewer Cleaning, House Connections, Using Portable Equipment .........................................................663
Sewer Construction, All Work To Completion Except Tunneling, See Class 615 ..........................................603
Sewer Construction, Tunneling .......................................................................................615
Sewing Contractor - Garment ............................................................................................161
Sewing Machine - Service Or Repair ..................................................................................483
Sewing Machine Attachment Mfg. (e.g., Hemmers, Binders) ..............................................................441
Sewing Machine Dealer - Wholesale.......................................................................................926
Sewing Machine Mfg. .................................................................................................483
Sewing Machine Store - Retail .......................................................................................925
Sewing, Hand ...........................................................................................................161
Shade Roller Mfg. - Wood ............................................................................................306
Shaft Mfg. - All Types .................................................................................................461
Shaft Sinking...........................................................................................................615
Shale Digging Or Excavation In Open Pits .............................................................................055
Shampoo Mfg. ...........................................................................................................571
Sheepmen ...........................................................................................................0083
Sheepskin Pickling......................................................................................................201
Sheet Glass Mfg. ......................................................................................................535
Sheet Metal Aircraft Parts Mfg. .......................................................................................456
Sheet Metal Products Fabrication, N.O.C., Shop Only ...................................................................454
Sheet Rock Installation - Within Buildings .............................................................................645
Sheet Rolling, Cold Rolling - By Specialist Contractor ..............................................................406
Sheet Stock Or Coil Stock Distributor ..................................................................................857
Sheet Window Glass Mfg..................................................................................................535
Sheeting - Rubber Or Rubberized Fabric..................................................................................225
Shell Case Loading .................................................................................................4771
Shellac Mfg. ...........................................................................................................563
Shelter For The Homeless ............................................................................................986
Sheltered Workshop......................................................................................................964
Shelters For Victims Of Domestic Abuse..................................................................................986
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Shelving And Store Fixture Installation .............................................................................646
Shelving Mfg. - Metal .................................................................................................456
Sheriff And Sheriff's Deputies .......................................................................................985
Shingle Mfg. - Wood, Including In Shop Staining ........................................................................305
Shingle Staining, In Shop, No Off-Premises Work ........................................................................305
Shingle Staining, On Structures, Including Shop Work ...................................................................665
Ship Building, Iron Or Steel Including Naval ........................................................................6843F
Ship Chandler...........................................................................................................926
Ship Cleaning ......................................................................................................6872F
Ship Repair ...........................................................................................................6872F
Ship Scaling...........................................................................................................6872F
Shirt Making - Custom .................................................................................................916
Shoddy Mfg. ...........................................................................................................130
Shoe Findings Mfg.......................................................................................................204
Shoe Form Mfg. - Wood .................................................................................................441
Shoe Mfg. ...........................................................................................................204
Shoe Ornament Mfg. - Fabric ............................................................................................163
Shoe Polish Mfg. ......................................................................................................563
Shoe Repairing ......................................................................................................204
Shoe Shining Or Polishing Cloth Mfg. ..................................................................................163
Shoe Stock Mfg., No Tanning Or Leather Dressing ........................................................................204
Shoe Store - Wholesale Or Retail .......................................................................................916
Shook Mfg. ...........................................................................................................305
Shooting Range - Private Or Public - Indoor.............................................................................968
Shooting Range - Private Or Public - Outdoor ........................................................................969
Shopping Cart Mfg.......................................................................................................457
Shotcrete Installation (Guniting).......................................................................................654
Shotgun Mfg. ...........................................................................................................445
Shoulder Pad Or Coat Front Mfg. .......................................................................................161
Shoulder Strap For Lingerie Mfg. - Fabric .............................................................................161
Showcase Erection And Installation, No Mfg..............................................................................646
Showcase Mfg. - Metal .................................................................................................456
Showcase Mfg. - Wood .................................................................................................311
Shower Cap Mfg. - Plastic ............................................................................................161
Shower Curtain Mfg. - Cloth, Plastic, Vinyl.............................................................................163
Shredding Of Agricultural Products By Contractor........................................................................007
Shuttle Mfg. ...........................................................................................................305
Shuttle Service - By Specialist Contractor .............................................................................817
Siding Installation (Aluminum, Vinyl Or Wood) - Commercial Structures ...............................................651
Siding Installation (Aluminum, Vinyl Or Wood) - Residential .........................................................652
Sign Erection, Removal Or Repair, Not Outdoor Advertising Company ....................................................673
Sign Mfg. - Metal, Shop Only - No Erection .............................................................................454
Sign Or Sign Letter Mfg. - Wood, Shop Only, No Erection ..............................................................306
Sign Painting Or Lettering In Or Upon Buildings Or Structures .........................................................679
Silica Brick Mfg. ......................................................................................................514
Silica Gel Mfg. ......................................................................................................551
Silicon Chip Mfg. ......................................................................................................472
Silk Spinning And Weaving ............................................................................................132
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Silk Thread Or Yarn Mfg. ............................................................................................132
Silk Throwing And Weaving ............................................................................................132
Silo Building - Concrete, Shop Only ..................................................................................511
Silo Building - Metal, Shop Only .......................................................................................454
Silo Erection - Concrete ............................................................................................654
Silo Erection - Masonry Or Tile .......................................................................................653
Silo Erection - Metal Or Fiberglass ..................................................................................----
See General Auditing & Classification Information
Silo Erection - Wood .................................................................................................651
Silo Mfg. - Fiberglass, Shop Only.......................................................................................227
Silo Mfg. - Wood, Shop Only ............................................................................................305
Silver Plating ......................................................................................................449
Silverware And Plated Ware Mfg. .......................................................................................458
Sisal Garnetting ......................................................................................................130
Skate Mfg. ...........................................................................................................445
Skating Rink - Ice Or Roller - Indoor ..................................................................................968
Skating Rink - Outdoor .................................................................................................969
Skeet, Sporting Clays, Or Trapshooting Clubs Or Public Ranges .........................................................969
Skelp Rolling...........................................................................................................407
Ski Mfg. - Metal ......................................................................................................456
Ski Mfg. - Wood ......................................................................................................306
Ski Resort ...........................................................................................................----
See General Auditing & Classification Information
Ski Tow Operation ......................................................................................................969
Ski-Lift Erection ......................................................................................................655
Slag Digging Or Excavation - Including Crushing ........................................................................055
Slate Processing - By Quarry Operator ..................................................................................051
Slaughterhouse - Wholesale, Including Processing........................................................................111
Sledgehammer Mfg. ......................................................................................................433
Sleeping Bag Mfg. ......................................................................................................163
Slipcover Installation .................................................................................................670
Slipcover Mfg. ......................................................................................................163
Slipper Mfg. ...........................................................................................................204
Slot Machine Mfg. ......................................................................................................483
Slum Clearance Projects - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Aud. & Class .......----
Slurry Blasting Agents Mfg.............................................................................................4777
Small Arms Mfg. ......................................................................................................445
Small Game Dressing And Packing .......................................................................................865
Smelting Of Nonferrous Metals, N.O.C. ..................................................................................402
Smokeless Powder Mfg. .................................................................................................4771
Smokestack Or Chimney Lining - Industrial .............................................................................655
Snack And/Or Candy Trays - Sold On The Honor System ...................................................................933
Snack Food Dealer - Wholesale .......................................................................................924
Snow Fence Mfg., Cutting Lath From Logs .............................................................................301
Snow Fence Mfg., Wire Twisting .......................................................................................457
Snow Plowing Or Removal By Contractor - Road Or Off-Road ..............................................................----
Governing Class
Snuff Mfg. ...........................................................................................................115
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Soap Dispenser Installation And/Or Servicing - Rest Rooms - By Specialist Contractor ................................952
Soap Or Other Detergent Mfg.............................................................................................571
Soapstone Products Mfg..................................................................................................855
Soccer Player, Coach, Manager Or Sports Official - Professional Or Semiprofessional.....................................991
Social Caterer ......................................................................................................898
Society For Prevention Of Cruelty To Animals ........................................................................959
Sod Farm ...........................................................................................................0013
Soda Bicarbonate Mfg. .................................................................................................551
Soda Dispensers - Installation And Repair .............................................................................663
Soda Fountain Mfg.......................................................................................................456
Soda Fountain Or Counter Installation - Plumbing Or Electrical Wiring To Be Separately Rated ...........................646
Sodium Silicate Mfg. .................................................................................................535
Soft Drink Distributing - Wholesale ..................................................................................821
Soft Drinks (Carbonated) Mfg. - Bottled Or Canned ...................................................................112
Solar Control Film Installation In Window .............................................................................667
Solar Electric (Photovoltaic) System Installation ...................................................................661
Solar Water Heater Installation - Including Storage Tanks And Solar Panels ..........................................663
Solvents Dealer ......................................................................................................924
Sonar Equipment Mfg. .................................................................................................485
Sorority/Fraternity House ............................................................................................896
Sound Insulation Installation .......................................................................................647
Sound Recording Studio .................................................................................................936
Sound System Installation ............................................................................................660
Soup Kitchen ...........................................................................................................898
Soup Mfg. ...........................................................................................................104
Speaker Mfg. ...........................................................................................................485
Speech Therapy - By Specialist Contractor .............................................................................957
Speedometer Mfg. ......................................................................................................488
Spice Dealer - Wholesale ............................................................................................911
Spice Grinding ......................................................................................................104
Spice Store - Retail .................................................................................................917
Spice, Cutlery Or Wine Racks Mfg. - Wood .............................................................................306
Spike Mfg. ...........................................................................................................445
Spin Casting Foundry - Nonferrous Metals .............................................................................447
Spinning Of Fibers......................................................................................................132
Spirituous (Distilled) Liquor Bottling By Distiller ...................................................................113
Sponge Rubber And Sponge Rubber Products Mfg. ........................................................................225
Spool Mfg. - Wood ......................................................................................................306
Sporting Goods - Knapsack Mfg. .......................................................................................166
Sporting Goods Dealer - Wholesale.......................................................................................924
Sporting Goods Mfg. - Classify By Materials Used ...................................................................----
Sporting Goods Store - Retail .......................................................................................928
Sports (e.g., Basketball, Ice Hockey Or Boxing) Amateur Training Facility Not Professional Or Semiprofessional Sport ..968
Sports/Energy Drinks Mfg. (Non-Carbonated) .............................................................................104
Spray Painting - In Shop Only .......................................................................................445
Spring Mfg. - Hot Wound.................................................................................................435
Spring Mfg., Cold Wound.................................................................................................457
Spring Water Bottling And/Or Distribution .............................................................................924
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Sprinkler Installation .................................................................................................663
Sprinkler Mfg., Automatic ............................................................................................445
Stabilizer Mfg., Hydraulic For Trains ..................................................................................445
Stable ................................................................................................................801
Stadium Operation - Outdoor - By Contractor Or Owner ...................................................................969
Stage Scenery - Theatrical - Curtain And Drapery Mfg....................................................................163
Stained Glass Mfg.......................................................................................................535
Stained Glass Products Including Window Mfg. - From Purchased Stained Glass ..........................................536
Stainless Steel Mfg. .................................................................................................404
Stains - Varnish, Oil And Wax, Mfg. ..................................................................................563
Stair Building (Wooden) Erection .......................................................................................648
Stair Railing Mfg. - Metal ............................................................................................413
Staircase Or Stair Mfg. - Wood .......................................................................................305
Stamp (Postage) And/Or Coin Dealer - Retail Or Wholesale ..............................................................920
Starch Mfg. - By Wet Corn Milling.......................................................................................103
Stationery Dealer - Wholesale .......................................................................................924
Stationery Products Mfg. ............................................................................................265
Stationery Store - Retail ............................................................................................928
Statistical Report Printing By Publisher Or Contractor ..............................................................282
Stave Mfg. - Wood ......................................................................................................305
Steam Heating Company .................................................................................................753
Steam Main Construction - All Work To Completion Except Tunneling ....................................................617
Steam Packing Mfg. - Classify According To Materials Used..............................................................----
Steam Pressure Gauge Mfg. ............................................................................................488
Steamship Lines Port Employees .......................................................................................8726F
Steel Alloy Castings Mfg. ............................................................................................421
Steel And Steel Alloy Scrap Dealer (Including Stainless Steel) .........................................................858
Steel Barrel Or Drum Mfg. ............................................................................................454
Steel Curtain Wall Mfg..................................................................................................413
Steel Drum Or Barrel Dealer, Secondhand .............................................................................454
Steel Erection, N.O.C. .................................................................................................655
Steel Fabrication, Bridge And Structural Shops ........................................................................411
Steel Foundry...........................................................................................................421
Steel Frame Structure Erection .......................................................................................655
Steel Mfg. ...........................................................................................................404
Steel Or Iron Merchant, New Materials Only .............................................................................857
Steel Pipe And Tube Mfg. ............................................................................................407
Steel Rule Die Mfg. .................................................................................................441
Steel Spring Mfg. - Except Wire (Cold Wound) Springs ...................................................................435
Steel Structures Painting ............................................................................................655
Steel Tank Erector......................................................................................................655
Steel Tower Erection For Cross-Country Electric Or Telephone Lines ....................................................655
Steel Wire Drawing......................................................................................................406
Steel Work In Connection With Boilers ..................................................................................677
Steel Works, Structural.................................................................................................411
Step Mfg. - Prefabricated Concrete ..................................................................................511
Stereo Equipment Mfg. .................................................................................................485
Stereophonic Or High Fidelity Equipment Dealer - Wholesale..............................................................926
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Stereophonic Or High Fidelity Equipment Store - Retail ..............................................................925
Stereotyping - By Specialist Contractor .............................................................................281
Stevedoring - Explosives Materials - Assign The Appropriate Stevedoring Class..........................................----
Stevedoring - Handling Of Explosives - Nonrateable Catastrophe Element ...............................................0763F
Stevedoring Containers.................................................................................................7327F
Stevedoring Tallymen .................................................................................................8709F
Stevedoring, By Hand Or Hand Truck Exclusively ........................................................................7317F
Stevedoring, N.O.C. .................................................................................................7309F
Still Mfg. - Pressure Metal Plate.......................................................................................415
Stimulation Of Oil Or Gas Wells - By Contractor ........................................................................607
Stockyard ...........................................................................................................801
Stoker Installation Or Repair .......................................................................................663
Stoker Mfg. ...........................................................................................................461
Stone Crushing By Other Than Producer Or Road Contractor ..............................................................059
Stone Crushing By Producer ............................................................................................050
Stone Crushing, By Road Contractor As Part Of Road Project - Assign Appropriate Quarry Class...........................----
Stone Cutting Or Polishing - Not By A Mine Or Quarry Operator .........................................................855
Stone Setting - Non-Structural .......................................................................................668
Stone Setting - Structural ............................................................................................653
Stonework Erection By Contractor .......................................................................................653
Stopper Mfg. - Rubber .................................................................................................225
Storage - Cold Or General Merchandise ..................................................................................813
Storage - Self-Service .................................................................................................971
Storage Battery Mfg. .................................................................................................475
Storage Warehouse, Public ............................................................................................813
Store - Furniture - Wholesale .......................................................................................921
Store Counter Mfg. - Wood ............................................................................................311
Store, Florist - Fresh Cut Flowers - Retail Or Wholesale ..............................................................919
Store, Furniture - Retail ............................................................................................922
Store, Retail, N.O.C. .................................................................................................928
Store, Wholesale, N.O.C. ............................................................................................924
Storm Drain Construction ............................................................................................603
Storm Window Or Door Mfg. - Metal Or Vinyl .............................................................................454
Storm Window Or Storm Door Installation - Wood Or Metal - Residential ...............................................652
Storm Window Or Storm Door, Installation - Wood Or Metal ..............................................................651
Stove Mfg. - Cast Iron .................................................................................................425
Stove Mfg. - Sheet Metal, Commercial Or Household ...................................................................456
Stoves, Household Or Commercial, Electric Or Gas - Service Or Repair....................................................662
Strap Mfg. - From Leather, Simulated Leather Or Plastic ..............................................................205
Street Or Road Construction Or Maintenance - Scraping, Paving Or Repaving...............................................601
Street Or Road Landscape Planting And Maintenance - By Specialist Contractor ..........................................012
Street Or Road Rock Excavation .......................................................................................609
Street Sweeping - By Contractor .......................................................................................995
Stringing Of Electric Or Telephone Lines - By Contractor ..............................................................656
Structural Clay Products Mfg., N.O.C., Non-Refractory...................................................................512
Structural Glass Block Installation, Interior ........................................................................653
Structural Members, Laminated Wood - Arches, Trusses, Timbers .........................................................305
Structural Steel Fabrication............................................................................................411
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Stucco Wall Coating .................................................................................................653
Stucco Work, Building Interiors .......................................................................................669
Stuffed Toy Mfg. - Cloth ............................................................................................163
Stuffing Printed Circuit Boards, Adding Wiring And Chassis By Contractor Per Customer Design ...........................471
Stunt Flying...........................................................................................................7424
Substitute Teachers - Temporary College Or School Staff ..............................................................895
Sub-Surface Work - Road Or Street Construction ........................................................................609
Subway Construction - Use Appropriate Contracting Classes..............................................................----
Suede Clothing Mfg. .................................................................................................161
Sugar Cane Milling......................................................................................................103
Sugar Refining ......................................................................................................103
Sugar Repacking, Mixing, Blending Only..................................................................................104
Suit, Skirt, And Coat Mfg. ............................................................................................161
Sulfate Mfg. ...........................................................................................................551
Sulfonated Oil And Assistant Mfg........................................................................................581
Sulfuric Acid Mfg.......................................................................................................551
Sulky Mfg., Racing......................................................................................................413
Summer Camp ...........................................................................................................978
Sump Pump Installation .................................................................................................663
Supercharger Mfg. ......................................................................................................461
Supermarket ...........................................................................................................917
Supplemental Radiation Exposure Loading .............................................................................9985
Surface Mine Reclamation - By Contractor - Grading, Recontouring ....................................................609
Surface Mine Reclamation - By Contractor - Reseeding Or Planting By Separate Crew .....................................012
Surfacing Or Resurfacing Of Road Or Street .............................................................................601
Surgical Instrument Mfg. ............................................................................................487
Surveying - By Specialist Contractor ..................................................................................955
Surveying Equipment Mfg. ............................................................................................487
Sushi Bar - Assign The Applicable Restaurant Class ...................................................................----
Suspender Mfg. - No Buckles, Webbing Or Leather Parts Mfg...............................................................161
Sweeping Of Parking Lots - Shopping Areas And Similar Areas, By Specialty Contractor ................................971
Swim Club - Indoor......................................................................................................968
Swim Club - Outdoor .................................................................................................969
Swimming Pool Cleaning Or Maintenance - By Specialty Contractor.........................................................971
Swimming Pool Installation - All Types Except Iron Or Steel - All Work To Completion ................................674
Swimming Pool Installation - Iron Or Steel .............................................................................655
Swimming Pool Liner Installation - Vinyl, By Swimming Pool Installation Contractor .....................................674
Swimming Pool Liner Installation - Vinyl, By Swimming Pool Maintenance Contractor .....................................971
Swimming Pool Supply Store ............................................................................................925
Swimming Pool, Public Or Private - Outdoor .............................................................................969
Swiss Screw Machine Shop ............................................................................................459
Switch Mfg. - Household.................................................................................................473
Switchgear Or Switchboard Apparatus Mfg. .............................................................................474
Switching Locomotive And Parts Mfg. ..................................................................................416
Synagogue ...........................................................................................................963
Synthetic Log Mfg. (Wax And Sawdust Combination)........................................................................571
Synthetic Rubber Intermediates Mfg. ..................................................................................581
Synthetic Rubber Mfg. .................................................................................................581
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Syrup Mfg., For Soda Fountains .......................................................................................113
Syrup Or Molasses Refining ............................................................................................103
Table Cloth Mfg. ......................................................................................................163
Table Pad Mfg. - From Cardboard And Fabric .............................................................................163
Tachometer Mfg. ......................................................................................................488
Tack Mfg. ...........................................................................................................459
Tag Printing ...........................................................................................................281
Tai Chi Instruction .................................................................................................884
Tailor Shop - No Dry Cleaning .......................................................................................916
Talc Mill ...........................................................................................................059
Tallymen - State Coverage Only .......................................................................................709
Tank Building - Wood, Shop Only .......................................................................................305
Tank Cleaning - Permanently-Sited - Including Bulk Storage Type By Contractor ..........................................995
Tank Erection - Steel .................................................................................................655
Tank Erection - Wooden .................................................................................................651
Tank Freight Car Mfg. .................................................................................................416
Tank Installation, Gas Stations .......................................................................................675
Tank Mfg. - Pressurized Or Non-Pressurized, Including For Tank Trucks - From Metal Plate................................415
Tank Painting...........................................................................................................655
Tank, Seat Or Cabinet Mfg. - Toilet - Wood .............................................................................323
Tanning Extract Mfg. .................................................................................................551
Tanning Salon...........................................................................................................977
Tanning, Leather ......................................................................................................201
Tape Mfg. - Asbestos .................................................................................................509
Tape Mfg. - Mending - Fabric............................................................................................163
Tape Recorder Mfg.......................................................................................................485
Taping And Seaming Of Wallboard .......................................................................................645
Tar Refining ...........................................................................................................551
Tattoo Parlor...........................................................................................................977
Tattooing, Livestock, By Contractor ..................................................................................959
Tavern ................................................................................................................899
Tavern Supply Dealer (Other Than Beverages, Groceries Or Meat) .........................................................924
Tax Preparation Service.................................................................................................962
Taxicab Company ......................................................................................................803
Taxidermist ...........................................................................................................922
Taximeter Installation Or Repair .......................................................................................815
Taximeter Mfg. ......................................................................................................488
Tea - Blending And Mixing Including Packing Into Teabags ..............................................................104
Tea Dealer - No Blending Or Mixing - Wholesale ........................................................................911
Telecommunications Company ............................................................................................757
Telemetering Equipment Mfg. ............................................................................................485
Telephone - Coin-Operated - Installation, Service Or Repair By A Specialist Business Or Contractor......................933
Telephone (Private Branch Exchange) Apparatus Programming, Service Or Repair By Contractor ...........................952
Telephone Book Printing By Publisher Or Contractor ...................................................................282
Telephone Cable Laying With Automatic Equipment - Street To Building - By Specialist Contractor ......................660
Telephone Company ......................................................................................................757
Telephone Dealer - Wholesale............................................................................................924
Telephone Equipment Or Apparatus Mfg. ..................................................................................485
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Telephone Line Construction By Contractor .............................................................................656
Telephone Operator......................................................................................................953
Telephone Or Radio Installation - Automobile ........................................................................966
Telephone Service Or Repair By Specialist Crew Of A Contractor Or Other Than By Telecommunications Company ............952
Telephone Store - Retail ............................................................................................928
Telephone Wiring Installation Within Buildings - By Specialist Contractor...............................................660
Telescope Mfg. ......................................................................................................487
Television Broadcasting Station .......................................................................................936
Television Or Radio Advertisements - Filming Or Video Production Or Audio Recording.....................................936
Television Tube Mfg. .................................................................................................486
Television, Cable - Installation Of New Systems, Except Towers .........................................................759
Television, Radio, Stereophonic Or High Fidelity Equipment Dealer - Wholesale ..........................................926
Television, Video And/Or Audio Equipment Installation, Service Or Repair, Including Installation Of Antenna ............966
Television, Video And/Or Audio Equipment Store - Retail ..............................................................925
Temporary Apparel Mfg. Staff............................................................................................191
Temporary Automobile, Truck Or Trailer Body Mfg. Staff ..............................................................495
Temporary Battery Mfg. Staff............................................................................................499
Temporary Candy, Chocolate Or Chewing Gum Mfg. Staff ...................................................................187
Temporary Carpentry, N.O.C. Staff.......................................................................................693
Temporary Clerical Staff ............................................................................................889
Temporary College Or School Staff.......................................................................................895
Temporary Department Store Staff .......................................................................................877
Temporary Electrical Wiring (Within Buildings) Staff ...................................................................695
Temporary Electronic Component Mfg. Staff .............................................................................497
Temporary Excavation Staff ............................................................................................691
Temporary Food Products Mfg., N.O.C. Staff .............................................................................185
Temporary Hardware Mfg. Staff .......................................................................................493
Temporary Hardware Store - Wholesale - Staff ........................................................................881
Temporary Marketing Staff ............................................................................................949
Temporary Medical Staffing ............................................................................................946
Temporary Packaging - Contract - Non-Crating Staff ...................................................................879
Temporary Paint Or Colors Mfg. Staff ..................................................................................587
Temporary Paper Or Pulp Mfg. Staff ..................................................................................291
Temporary Plastic Articles Mfg. - Injection Molding Staff ..............................................................275
Temporary Plastic Articles Mfg., N.O.C. Staff ........................................................................276
Temporary Printing Staff ............................................................................................297
Temporary Retail Store, N.O.C. Staff ..................................................................................883
Temporary Rolling, Drawing Or Extruding Nonferrous Metals Staff.........................................................491
Temporary Staff - Furniture Store Wholesale.............................................................................871
Temporary Staff, Preserving Or Canning Of Food ........................................................................189
Temporary Warehousing Staff ............................................................................................867
Tender Mfg., Locomotive.................................................................................................416
Tennis Club - Indoor .................................................................................................968
Tennis Club - Outdoor .................................................................................................969
Tennis Court, Public - Outdoor .......................................................................................969
Tennis Racquet Mfg. - Metal ............................................................................................456
Tent Installation ......................................................................................................681
Tent Mfg. ...........................................................................................................166
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Termite Control - By Contractor .......................................................................................971
Terra-Cotta Mfg. ......................................................................................................512
Terrazzo Floor Laying .................................................................................................668
Testing - Non-Destructive - All Kinds - By Specialist Contractor ....................................................955
Textile Bag Mfg. - Canvas Or Burlap ..................................................................................166
Textile Bleaching And Dyeing............................................................................................139
Textile Machinery Installation, Service Or Repair ...................................................................675
Textile Machinery Mfg. .................................................................................................461
Textile Mending, Invisible Weaving Of Wearing Apparel...................................................................161
Textile Mfg. - Asbestos.................................................................................................509
Textile Piece Goods Dealer ............................................................................................916
Textile Printing ......................................................................................................139
Textile Weaving ......................................................................................................132
Theater (Including Drive-In)............................................................................................967
Theatrical Productions .................................................................................................967
Theatrical Scenery - Curtain And Drapery Mfg. ........................................................................163
Thermocouple Mfg. ......................................................................................................488
Thermometer Mfg. ......................................................................................................488
Thermostat Mfg. ......................................................................................................488
Thread Mill ...........................................................................................................132
Threshing By Contractor.................................................................................................007
Thrift Store (Used Clothing, Furniture, Household Items) - Retail ....................................................928
Tie Mfg. - Neckwear .................................................................................................161
Tiffany Lamp Shade Mfg. - From Purchased Stained Glass ..............................................................536
Tile Dealer - Ceramic - Wholesale.......................................................................................926
Tile Floor Laying - Ceramic Or Mosaic ..................................................................................668
Tile Floor Laying, Not Ceramic Or Mosaic .............................................................................670
Tile Mfg., Decorative .................................................................................................513
Tile Mfg., Roofing, Structural Or Terra-Cotta ........................................................................512
Tile Store - Ceramic - Retail .......................................................................................925
Tile Wainscoting Installation .......................................................................................668
Timber Cruiser (Exclusive Duties).......................................................................................951
Time Clocks, Recording Employee Time - Installation And Repair .........................................................952
Tin Foil Mfg............................................................................................................403
Tin Plating ...........................................................................................................449
Tin Smelting And Refining ............................................................................................402
Tinsel Mfg. ...........................................................................................................257
Tire And Inner Tube Mfg. ............................................................................................225
Tire Cord And Fabric Mfg. ............................................................................................132
Tire Dealer - Used - For Recycling (May Include Shredding)..............................................................862
Tire Dealer - Wholesale.................................................................................................934
Tire Dealer, Retail .................................................................................................815
Tire Recapping Or Retreading............................................................................................225
Tissue Paper Products Mfg. - Facial Or Toilet ........................................................................257
Tobacco (Chewing And Smoking) And Snuff Mfg. ........................................................................115
Tobacco Auction Sales Warehouses .......................................................................................924
Tobacco Farm...........................................................................................................0006
Tobacco Product Dealer - Wholesale ..................................................................................924
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Tobacco Products Store - Retail .......................................................................................928
Tobacco Rehandling......................................................................................................115
Tobacco Stemming And Redrying .......................................................................................115
Tomato Dealer (Fresh) - Wholesale.......................................................................................907
Tomato Paste Mfg. ......................................................................................................113
Tomato Products Dealer - Wholesale ..................................................................................911
Toner (Dry) Mfg. ......................................................................................................563
Tool Mfg. - Forged......................................................................................................433
Tool Mfg., N.O.C. ......................................................................................................441
Tool Sharpening, Industrial Tools.......................................................................................441
Toothpick Mfg. ......................................................................................................306
Topsoil Or Humus Dealer - No Excavation .............................................................................855
Torsion Bar Spring Mfg..................................................................................................435
Tour Guide ...........................................................................................................951
Towel Mfg. - Paper Or Disposable .......................................................................................257
Towel Mfg., Textile Fabrics (Except For Disposable Towel Mfg.) .........................................................163
Towel Or Toilet Supply Dealer - Not Connected With Laundry..............................................................916
Towel Supply Service Including Laundering .............................................................................141
Tower, Transmission, Fabrication .......................................................................................411
Town Employees, N.O.C. .................................................................................................980
Township Employees, N.O.C. ............................................................................................980
Toy Mfg. - Rubber ......................................................................................................225
Toy Mfg. - Stuffed Animals Or Other Cloth Stuffed Toys ..............................................................163
Toy Mfg. - Wood ......................................................................................................311
Tractor Dealer, Including Servicing And Repair ........................................................................814
Tractor Mfg. ...........................................................................................................463
Trade Journal Printing By Publisher Or Contractor ...................................................................282
Trade School ...........................................................................................................965
Traffic Control Systems Assembly .......................................................................................476
Traffic Light Installation - By Contractor .............................................................................661
Trailer (All Types) Sales, Rental Or Leasing ........................................................................818
Trailer Mfg. ...........................................................................................................451
Training Film Production Company .......................................................................................936
Trains, Electric - Toy Or Model Mfg. ..................................................................................473
Transducer Mfg. ......................................................................................................472
Transformer Mfg. - Less Than 1 H.P. Used In Electronic Devices .........................................................472
Transformer Mfg. (1 H.P. Or More).......................................................................................474
Transistor Mfg. ......................................................................................................472
Transmitting, Industrial And Special Purpose Electron Tube Mfg..........................................................486
Transponder Mfg. ......................................................................................................485
Transportation Services For The Elderly .............................................................................828
Transportation Services For The Handicapped.............................................................................828
Trash Compactor Mfg. .................................................................................................456
Trash Dumpster/Debris Box Rental/Service .............................................................................995
Trash Removal Including Containerized ..................................................................................995
Trash Transfer Station - Non-Municipal..................................................................................995
Traveling Amusement Device Operator ..................................................................................939
Traveling Carnival......................................................................................................939
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Traveling Circus ......................................................................................................939
Traveling Insurance Auditor - Independent Contractor ...................................................................951
Traveling Insurance Company Auditor ..................................................................................984
Traveling Orchestra .................................................................................................967
Tree Pruning, Spraying, Repairing, Trimming Or Fumigating ..............................................................005
Trellis Mfg. - Wood .................................................................................................305
Trimmings Mfg., Fancy Trimmings Or Piping, Not Manufacturing Binding, Tape Or Ribbon ................................136
Trolley Operation - Tracked Or Trackless .............................................................................817
Trophy Store (Including Assembly And Nameplate Inscribing)..............................................................928
Truck Body Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis .................451
Truck Cab Mfg. - Including Attaching Manufactured Body To A Customer Supplied Or Purchased Chassis......................451
Truck Dealer - New And/Or Used Trucks ..................................................................................818
Truck Mfg. ...........................................................................................................463
Truck Rental - Without Drivers .......................................................................................818
Truck Stop ...........................................................................................................----
See General Auditing & Classification Information
Truck Washing Service, Mobile .......................................................................................815
Trucking, N.O.C. ......................................................................................................811
Trunk Mfg. - Wood ......................................................................................................323
Truss Mfg. - Wood ......................................................................................................305
Truss Plate Mfg. - Metal ............................................................................................415
Tube Mfg. - Iron Or Steel ............................................................................................407
Tube Mfg. - Metal, Collapsible .......................................................................................445
Tube Mfg. - Nonferrous .................................................................................................403
Tube Or Pipe Merchant, Including Cutting, New Materials Only - All Types And Sizes .....................................885
Tubes Or Cores Mfg. - Paper ............................................................................................257
Tubing - Rubber ......................................................................................................225
Tuck Pointing...........................................................................................................653
Tunneling ...........................................................................................................615
Tunneling - Nonrateable Disease Element .............................................................................0152
Turkeys - Slaughtering, Dressing And Packing For The Trade..............................................................865
Tutoring Service (In Academic Subjects) By Independent Contractor ....................................................965
TV Dinner Type Meals, Cooking, Packing And Freezing ...................................................................104
Twine Mfg., Including Fiber Preparation .............................................................................132
Type Foundry ...........................................................................................................447
Typesetting Machinery Mfg. ............................................................................................461
Typewriter Repair - Shop Or Field.......................................................................................952
Typewriter Ribbon Mfg. .................................................................................................139
Ultrasound Imager Mfg. .................................................................................................488
Umbrella Handle Mfg. - Wood ............................................................................................306
Umbrella Mfg............................................................................................................163
Underground Mining - Not Coal .......................................................................................025
Underpads Mfg. - Bed - Disposable.......................................................................................257
Undertaker ...........................................................................................................997
Uniform Mfg. ...........................................................................................................161
Uniform Supply Service Including Laundering.............................................................................141
Union Trade School......................................................................................................965
Unit Onwers Association (For a Residential Planned Community) .........................................................888
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University ...........................................................................................................965
Upholstering - Away From Shop .......................................................................................670
Upholstering Car Seats .................................................................................................327
Upholstering Shop Only, No Furniture Assembling ........................................................................327
Upholstery Cleaning On Customers' Premises .............................................................................141
Upset Forging...........................................................................................................431
Used Clothing Dealer - Wholesale .......................................................................................924
Used Clothing Store - Retail............................................................................................928
Used Motor Oil Collection - By Specialist Contractor ...................................................................809
Used Tire Dealer - For Recycling (May Include Shredding) ..............................................................862
Vacuum Cleaner - Service Or Repair ..................................................................................473
Vacuum Cleaner Dealer - Wholesale.......................................................................................926
Vacuum Cleaner Mfg. .................................................................................................473
Vacuum Cleaner Store (Household) - Retail .............................................................................925
Vacuum Furnace, Kiln Or Drying Oven Mfg. .............................................................................474
Vacuum Tank Mfg. - Metal Plate .......................................................................................415
Vacuum Tube Mfg. ......................................................................................................486
Valve Actuator Mfg. .................................................................................................488
Valve And Pipe Fitting Mfg., Except Cast Plumbers' Brass Goods .........................................................445
Valve Mfg. ...........................................................................................................445
Valve Mfg. - Miniature .................................................................................................459
Van Conversion Or Customizing .......................................................................................815
Vanities Assembly - Marble ............................................................................................855
Vanities Mfg. - Wood (Architectural Or Bathroom)........................................................................311
Vanity Mfg. - Resin Poured Or Cast Type/Artificial Marble Product ....................................................222
Varnish Mfg. ...........................................................................................................563
Vat Mfg. - Metal Plate .................................................................................................415
Veal Calf Raising......................................................................................................0034
Veal Patty Mfg. - Plain Or Breaded ..................................................................................119
Vegetable Canning ......................................................................................................113
Vegetable Dealer - Wholesale............................................................................................907
Vegetable Farm ......................................................................................................0006
Vegetable Growing, Hot House .......................................................................................0011
Vegetable Oil Mfg. - All Types .......................................................................................551
Vegetable Or Fruit Juice - Canned, Bottled Or Bulk ...................................................................113
Vegetable Packing - Not Cannery .......................................................................................907
Vegetable Sauce Mfg. .................................................................................................104
Vehicle Chassis Or Frame Mfg. .......................................................................................451
Velvet Mfg. ...........................................................................................................132
Vending Machine Dealer - Wholesale ..................................................................................924
Vending Machine Installation............................................................................................933
Vending Machine Mfg. .................................................................................................483
Vending Or Coin-Operated Amusement Machine - Installation, Service Or Repair ..........................................933
Veneer Container Mfg. .................................................................................................305
Veneer Mfg. ...........................................................................................................305
Veneer Products Mfg., N.O.C. - No Veneer Mfg. ........................................................................306
Venetian Blind Installation, No Mfg. ..................................................................................670
Venetian Blind Mfg. - Aluminum .......................................................................................456
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Venetian Blind Mfg. - Wood ............................................................................................323
Ventilating System Installation .......................................................................................664
Ventilating Systems Repair Or Service - Cleaning, Oiling Or Adjusting ...............................................664
Ventilation Equipment Mfg. ............................................................................................456
Ventilator Mfg. - Sheet Metal .......................................................................................454
Vermiculite Crushing And/Or Processing By Other Than Producer .........................................................059
Vestment Mfg............................................................................................................161
Veterinarian ...........................................................................................................959
Veterinary Hospital .................................................................................................959
Video Cassette Recorder And Video Camera Repair ........................................................................966
Video Cassette Recorder Mfg.............................................................................................485
Video Game Arcade ......................................................................................................968
Video Game Arcade - Mobile ............................................................................................922
Video Games - Service Or Repair By Vending Machine Operator .........................................................933
Video Tape Or DVD Store - Rental Or Sale .............................................................................928
Video/Audio Equipment Dealer - Wholesale .............................................................................926
Video/Audio Equipment Repair............................................................................................966
Video/Audio Equipment Store - Retail ..................................................................................925
Videographer ...........................................................................................................936
Vinegar Mfg. - By Fermentation .......................................................................................113
Vinegar Mfg. - From Purchased Concentrates Only ........................................................................104
Vineyard Or Orchard .................................................................................................0016
Vinyl Asbestos Floor Tile Mfg. .......................................................................................509
Vinyl Fence Installation ............................................................................................651
Vinyl Sign Letters Mfg. - Electronically Scored - Shop Only .........................................................281
Vinyl Tile Installation.................................................................................................670
Visiting Nurse ......................................................................................................942
Vital Signs Monitoring Equipment Mfg. ..................................................................................488
Vitamin Store - Retail .................................................................................................928
Vitreous China Plumbing Fixture Mfg. ..................................................................................513
Vitreous China Table And Kitchen Articles Mfg. ........................................................................513
Vitreous Tile Mfg.......................................................................................................513
Vitriol Mfg. ...........................................................................................................551
Vocational Educational Institution ..................................................................................965
Volleyball Mfg. ......................................................................................................205
Volt Meter Mfg. ......................................................................................................488
Volunteer Ambulance Corps ............................................................................................993
Volunteer Fire Company .................................................................................................994
Volunteer Haz Mat (Hazardous Materials) Response Team...................................................................996
Voting Machine - Service Or Repair ..................................................................................952
Voting Machine Mfg. .................................................................................................483
Vulcanized Rubber Products Mfg. .......................................................................................225
Wafer (Semiconductor) Dicing Machine Mfg. .............................................................................488
Wafer Cleaning Equipment ............................................................................................488
Wagon Body Mfg. ......................................................................................................451
Wagon Repairing ......................................................................................................815
Walk-In Refrigerator Mfg. ............................................................................................311
Wall Or Panel Installation - Precast Concrete ........................................................................654
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Wallboard Installation .................................................................................................645
Wallet Mfg. ...........................................................................................................205
Wallpaper Dealer - Wholesale............................................................................................924
Wallpaper Hanging ......................................................................................................667
Wallpaper Printing (Paper Mfg. To Be Separately Rated) ..............................................................281
Wallpaper Store - Retail ............................................................................................928
Warehouse - Public, Furniture .......................................................................................806
Warehouse - Storage - Self-Service ..................................................................................971
Warehouse - Storage, Public ............................................................................................813
Warehousing - Other Than Furniture Moving And/Or Storage ..............................................................813
Warehousing - Temporary Staff .......................................................................................867
Warm Air Heating System Installation ..................................................................................664
Warming Apron Paving, Airport .......................................................................................601
Washing Compound Mfg. .................................................................................................571
Washing Machine Mfg., Commercial Or Household ........................................................................456
Washing Machines, Household Or Commercial, Electrical Or Gas - Service Or Repair .....................................662
Waste Paper Dealer......................................................................................................862
Waste Removal - Industrial And/Or Domestic .............................................................................995
Waste Treatment Plant - Liquid .......................................................................................753
Watch Mfg. ...........................................................................................................458
Watch, Clock, And Parts Mfg.............................................................................................458
Watchman ...........................................................................................................----
Governing Class
Water Bottling And/Or Bottled Water Distribution - By A Dealer .........................................................924
Water Cooler - Installation, Service Or Repair ........................................................................662
Water Hauling - For Oil Or Gas Well Drilling Or Fracing ..............................................................811
Water Hauling - Tank Truck - By Contractor .............................................................................805
Water Ice Mfg. ......................................................................................................110
Water Ice Store ......................................................................................................928
Water Main Cleaning (Interiors Of) By Hydraulic Method ..............................................................995
Water Main Construction, All Work To Completion Except Tunneling, See 615...............................................617
Water Meter Installation - By Contractor .............................................................................663
Water Meter Mfg. ......................................................................................................488
Water Meter Reader......................................................................................................951
Water Paint Mfg. ......................................................................................................563
Water Softener Installation And Service, Domestic ...................................................................663
Water Supply System - Operated By A Municipality........................................................................980
Water Supply System, Private............................................................................................753
Water Tank Painting .................................................................................................655
Water Well Cleaning .................................................................................................663
Water Well Drilling - By Contractor ..................................................................................607
Waterproofing Of Buildings ............................................................................................653
Waterworks ...........................................................................................................753
Wax Or Wax Products Mfg. ............................................................................................571
Wax Remover Mfg. ......................................................................................................571
Waxed Paper Mfg. - Coating Paper With Wax - No Paper Mfg. ..............................................................263
Waxing Of Cloth ......................................................................................................227
Weather Stripping Installation .......................................................................................647
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Weather Stripping Mfg. - Felt .......................................................................................130
Weatherization Program .................................................................................................647
Weaving Of Textile Fibers ............................................................................................132
Webbing Mfg. ...........................................................................................................132
Weed Or Brush Spraying - By Contractor - Except Aerial Spraying.........................................................012
Weighers, Samplers Or Inspectors Of Merchandise On Vessels Or Docks....................................................8709F
Welding - Structural Steel ............................................................................................655
Welding Equipment Or Supply Dealer ..................................................................................926
Welding Or Cutting Torch Tip Mfg........................................................................................441
Welding Rod Mfg. ......................................................................................................457
Welding Torch Mfg.......................................................................................................445
Well (Oil Or Gas) Stimulation By Contractor.............................................................................607
Well Operation - Oil Or Gas ............................................................................................028
Wet Corn Milling ......................................................................................................103
Wet Suit Mfg. - Rubber .................................................................................................225
Wet Wafer Processing Equipment .......................................................................................488
Wharf Building, Timber - State Coverage Only ........................................................................611
Wheel Alignment On Automobiles .......................................................................................----
Governing Class
Wheel Mfg. - Cloth - Buffing And Polishing - No Metal Parts .........................................................163
Wheelbarrow Mfg. - Metal ............................................................................................454
Whiskey Mfg. ...........................................................................................................113
White Lead Mfg. ......................................................................................................402
Whitewashing, By Contractor ............................................................................................665
Whiting Mfg. ...........................................................................................................563
Wholesale Furniture Store - Temporary Staff.............................................................................871
Wholesale Store, N.O.C..................................................................................................924
Wig Mfg. - Synthetic Materials .......................................................................................163
Willow Ware Mfg. ......................................................................................................323
Windmill Erection - Metal ............................................................................................655
Window Caulking ......................................................................................................653
Window Caulking - As A Part Of A Weatherization Program ..............................................................647
Window Cleaning Contractor ............................................................................................971
Window Glass Mfg. ......................................................................................................535
Window Or Door Distributor ............................................................................................855
Window Or Glass Tinting, Except For Auto Glass ........................................................................667
Window Sash Mfg. - Aluminum Or Vinyl ..................................................................................454
Window Screen Or Screen Door Installation - Metal Or Wood ..............................................................651
Window Screen Or Screen Door Installation - Metal Or Wood - Residential ...............................................652
Window Shade Installation ............................................................................................670
Window Shade Mfg. - No Roller Mfg. ..................................................................................163
Window Shade Roller Mfg. - Wood .......................................................................................306
Window Trimming, By Contractor .......................................................................................951
Wine Store - Retail - Operated By A Winery .............................................................................928
Wine/Liquor Dealer......................................................................................................924
Winery ................................................................................................................113
Wire Brush Mfg. ......................................................................................................457
Wire Cloth Weaving (Wire Drawing To Be Separately Rated By Code 406, Rolling Mill, N.O.C.) ...........................132
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Wire Drawing - Ferrous .................................................................................................406
Wire Drawing - Nonferrous Metals .......................................................................................403
Wire Fence Mfg. ......................................................................................................457
Wire Glass Installation.................................................................................................666
Wire Glass Mfg. ......................................................................................................535
Wire Goods Mfg. ......................................................................................................457
Wire Insulating - Includes Incidental Wire Stranding - Wire Drawing To Be Separately Rated ...........................222
Wire Insulating - Rubber ............................................................................................225
Wire Mfg. ...........................................................................................................406
Wire Mfg. - Nonferrous .................................................................................................403
Wire Rope Or Cable Dealer, Including Splicing ........................................................................857
Wire Rope Or Cable Mfg..................................................................................................457
Wirebound Box And Crate Mfg.............................................................................................305
Women's Clothing & Accessories Store ..................................................................................916
Women's Handbag Or Purse Mfg. .......................................................................................205
Women's Handbag Store .................................................................................................928
Women's, Misses', And Juniors' Outerwear Mfg., N.O.C....................................................................161
Women's, Misses', Children's, And Infants' Underwear And Nightwear Mfg. ...............................................161
Wood Alcohol Mfg. - Natural ............................................................................................551
Wood Carving - By Hand Or Machine.......................................................................................441
Wood Chipping - By The Logging Business At The Logging Site - Assign Applicable Logging Class ......................----
Wood Chips Mfg. ......................................................................................................301
Wood Dealer, Kindling And Firewood ..................................................................................855
Wood Distillation ......................................................................................................551
Wood Filler And Sealer Mfg. ............................................................................................563
Wood Floor Mfg. ......................................................................................................305
Wood Flour Or Pellet Mfg. ............................................................................................101
Wood Household Or Office Furniture Mfg. .............................................................................323
Wood Preserving ......................................................................................................855
Wood Stain Mfg. ......................................................................................................563
Wood Tack Strip Mfg. .................................................................................................306
Wood Turned Products Mfg. ............................................................................................306
Wooden Barrel Mfg.......................................................................................................305
Wooden Box Mfg., Except Cigar Boxes ..................................................................................305
Wooden Coffin Mfg.......................................................................................................323
Wooden Frames Or Seats Mfg. - For Furniture.............................................................................306
Wooden Musical Instruments Mfg. .......................................................................................323
Wooden Tobacco Pipe Mfg. ............................................................................................306
Woodenware Mfg., N.O.C..................................................................................................306
Woodworking Machine Mfg. ............................................................................................461
Wool Combing Or Scouring ............................................................................................132
Wool Merchant...........................................................................................................924
Wool Pulling ...........................................................................................................201
Wool Reworking ......................................................................................................130
Wool Spinning And Weaving ............................................................................................132
Word Processor - Service Or Repair - Shop Or Field ...................................................................952
Work Center ...........................................................................................................964
Work Clothing Mfg.......................................................................................................161
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Workfare Program Employees ............................................................................................982
Worm Raising ...........................................................................................................959
Woven Carpet And Rug Mfg. ............................................................................................132
Wreath Assembly - Artificial - Plastic And Fabrics ...................................................................319
Wrecking Of Buildings Or Structures - See Wrecking Or Demolition Or Building Moving Project - Gen. Aud. & Class .......----
Writing Tablet Mfg. (No Paper Mfg.) ..................................................................................265
X-Ray Equipment Installation, Repair Or Service ........................................................................952
X-Ray Equipment Mfg. .................................................................................................473
X-Ray Service - Non-Hospital............................................................................................957
X-Ray Tube Mfg. ......................................................................................................486
Yacht Basin - State Coverage Only.......................................................................................716
Yacht Club ...........................................................................................................944
Yarn Dyeing Or Finishing ............................................................................................139
Yarn Mfg. - Wool ......................................................................................................132
Yarn Mill, Wool, Including Carpet And Rug Yarn ........................................................................132
Yarn Or Thread Mfg. - Cotton............................................................................................132
Yarn Shop ...........................................................................................................916
Yarn Spinning Mill, Cotton, Man-Made Fibers And Silk ...................................................................132
Yarn Throwing, Twisting, And Winding Mill, Cotton, Man-Made Fibers And Silk ..........................................132
Yarn, Plastic Coated - Made From Purchased Yarn ........................................................................227
Yeast Mfg. ...........................................................................................................104
Yoga Studio ...........................................................................................................884
Yogurt Mfg. ...........................................................................................................109
Youth Athletic League (Including Police Athletic League) ..............................................................976
Zinc Castings Mfg.......................................................................................................447
Zinc Die Castings Mfg. .................................................................................................429
Zinc Smelting And Refining, Primary ..................................................................................402
Zinc, Recovery Of - By Chemical Means ..................................................................................551
Zipper Mfg. ...........................................................................................................459
Zoo ................................................................................................................ 969
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ENDORSEMENTS
General Information
(Regarding standard policy, information page and endorsements)
A. GENERAL ENDORSEMENT NOTES
1. Insurance carriers may use their own attachment clause and method of execution on each endorsement. The
execution clause of endorsements issued subsequent to the policy must include at a minimum the following
information: policy number, endorsement, effective date, name of the insurer and insured, and premium (if
applicable). Multi-company groups must show the name or the five digit National Council on Compensation
Insurance, Inc. (NCCI) carrier code of the member of the group providing the insurance.
2. THE PAGES WHICH APPEAR HEREIN INCLUDE COPYRIGHTED MATERIAL FROM THE NATIONAL COUNCIL
ON COMPENSATION INSURANCE USED WITH ITS PERMISSION. All rights reserved.
PENNSYLVANIA FORMS HAVE BEEN COPYRIGHTED BY THE PENNSYLVANIA COMPENSATION RATING
BUREAU.
The license extended to the Pennsylvania Compensation Rating Bureau by the NCCI for use of its copyrighted forms
permits this Bureau's members to use such forms provided the form carries the legend "Copyright __ National
Council on Compensation Insurance, Inc." (with the year to be filed in in accordance with the appropriate year of
copyright as found in the Forms Manual issued by the NCCI). Any of the forms included in this change may be
ordered from the National Council on Compensation Insurance, Inc.
The policy and endorsements have been filed on behalf of the members of the Bureau and approved by the
Insurance Commissioner. Accordingly, individual filings with the Insurance Department or the Industrial Accident
Board are not required if a member carrier uses the standard forms filed by the Bureau. Any company which makes
other than authorized changes in or additions to such approved Bureau forms must file the forms directly with the
Insurance Department in accordance with Chapter 89b of the Pennsylvania Insurance Regulations, providing a copy
of such filing to the Bureau. See Filing and Approval of Policy and Endorsements Procedure for specific instructions.
The information page and its notes were also filed and approved as a standard form. The specific form filed was the
form copyrighted by the NCCI. It will be seen that some of the notes require modifications to this form for use in
Pennsylvania, while other notes give the carrier many options as to items to be included. Use of an information page
which includes the Pennsylvania requirements and the exercise of any of the other specified options will be
considered an approved form, subject only to filing with the Bureau. Any omission(s) of required items from an
information page will require filing of such information page with the Insurance Department, with a copy of such filing
to be forwarded to the Bureau.
B. FILING AND APPROVAL OF POLICY AND ENDORSEMENTS PROCEDURE
No workers compensation or employers liability policy, information page, endorsement of related form may be used in
Pennsylvania until it has been submitted to and approved by the Insurance Commissioner in accordance with Chapter
89b of the Pennsylvania Insurance Regulations. The policy form and the information page, together with the
endorsements that appear in Section 3 of this Manual, have been filed by the Bureau and approved by the Insurance
Commissioner on behalf of all Bureau members who have furnished the President of the Bureau with a Power of
Attorney to so file on their behalf. The policy form and information page can be found in the NCCI Forms Manual
identified as WC 00 00 00C and WC 00 00 01B, respectively. (Companies should contact the Pennsylvania Bureau if
they do not have access to the NCCI Forms Manual).
Individual filing with the Department will not be required by any member carrier with respect to the provisions of the
standard workers compensation policy and endorsements which have been filed by the Bureau and approved by the
Insurance Department. The standard policy form may not be changed except that (a) special provisions may be
included applicable to the members of policyholders of a mutual or participating stock insurer or a reciprocal
association (b) the manual provisions for short-rate cancellation may be included. Individual filing of an information
page with the Department will not be required if a carrier’s page includes the NCCI standard form items together with
those items indicated as requirements for Pennsylvania in the information page notes. Inclusion of additional items in
accordance with the options of the information page notes will not require an individual filing, but exclusion of any
basic form items or Pennsylvania requirements will require filing of such information page directly with the
Department, with a copy of such filing to be sent to the Bureau.
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It is important to note that the NCCI has copyrighted the policy form, the information page and all of its standard
endorsement forms. In addition, the Pennsylvania Bureau has copyrighted the Pennsylvania endorsement forms. If
any of these documents are used with no modification, they must contain the appropriate copyright legend. If
modifications are made to the form and authorized by the appropriate authority, the form must contain the following
statement (with the appropriate year of copyright filled in as found in the Forms Manual issued by NCCI): “Includes
material of the (appropriate Bureau name) Copyright 20 used with its permission.”
Following approval by the Department of the provisions of the forms filed by the Bureau, a circular letter will be issued
by the Bureau notifying the members of such approval.
A new company, which is not yet a member of the Bureau, must submit its policy and information page forms directly
to the Insurance Department when it applies for its license to write workers compensation insurance.
A carrier wishing to use any form that varies from the standard in any way other than that allowed in the second
paragraph above must file such form directly with the Insurance Department, with a copy of the filing furnished to the
Bureau.
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ENDORSEMENTS
TABLE OF CONTENTS TO SECTION 3
ENDORSEMENTS
The circumstances under which each endorsement must or may be used are described in the supplementary notes
following each endorsement.
Alternate Employer Endorsement
WC 00 03 01 A
Audit Noncompliance Charge Endorsement
WC 37 04 01
Catastrophe (Other Than Certified Acts of Terrorism)
WC 00 04 21 D
Certified Safety Committee Endorsement
WC 37 04 04 ---C
Church Endorsement – Pennsylvania
WC 37 03 01
Deductible Endorsement
WC 37 04 03
Defense Base Act Coverage Endorsement
WC 00 01 01 A
Domestic and Agricultural Workers Exclusion Endorsement
WC 00 03 15
Employer Assessment Endorsement
WC 37 06 04
Employers Liability Coverage Endorsement
WC 00 03 03C
Exclusion of Employees Endorsement – Pennsylvania
WC 37 03 03
Exclusion of Executive Officers Application
LIBC 509
Exclusion of Executive Officers Endorsement
WC 37 03 10 C
Executive Officer’s Declaration
LIBC 513
Experience Rating Modification Factor Endorsement
WC 00 04 03
Experience Rating Modification Factor Revision Endorsement
WC 00 04 25
Federal Mine Safety and Health Act Coverage Endorsement
WC 00 01 02 B
Federal Employers Liability Act Coverage Endorsement
WC 00 01 04 A
Insurance Company as Insured Endorsement
WC 00 03 04
Joint Venture as Insured Endorsement
WC 00 03 05
Longshore & Harbor Workers' Compensation Act Coverage Endorsement
WC 00 01 06 A
Maritime Coverage Endorsement
WC 00 02 01 B
Migrant and Seasonal Agricultural Workers Protection Act Coverage Endorsement
WC 00 01 11
Nonappropriated Fund Instrumentalities Act Coverage Endorsement
WC 00 01 08 A
Outer Continental Shelf Lands Act Coverage Endorsement
WC 00 01 09 C
Pending Rate Change Endorsement
WC 00 04 04
Pennsylvania Act 86-1986 Endorsement
WC 37 06 03 A
Pennsylvania Construction Classifications Premium Adjustment Endorsement
WC 37 04 02
Pennsylvania Merit Rating Plan Endorsement
WC 37 04 05
Pennsylvania Multiple Coordinated Policy Endorsement
WC 37 03 11
Pennsylvania Notice
WC 37 06 02
Policemen/Firemen – Counties, Cities, Towns and Boroughs Endorsement-Pennsylvania
WC 37 03 02
Policy Information Page Endorsement
WC 89 06 00 A
Policy Period Endorsement
WC 00 04 05
Premium Discount Endorsement
WC 00 04 06
Premium Due Date Endorsement
WC 00 04 19
Principal as Additional Insured – Pennsylvania
WC 37 03 04
Professional Association Act Endorsement – Pennsylvania
WC 37 03 05
Professional Employer Organization (PEO) Extension Endorsement
WC 00 03 20 B
Professional Employer Organization (PEO) Exclusion Endorsement
WC 00 03 21 A
Professional Employer Organization (PEO) Client Exclusion Endorsement
WC 00 03 22 A
Rate Change Endorsement
WC 00 04 07
Real Estate Management Endorsement – Pennsylvania
WC 37 03 06
Religious Institution Endorsement – Pennsylvania
WC 37 03 07
Rural Electrification Administration Endorsement
WC 00 03 09
Sole Proprietors, Partners, Officers and Others Coverage Endorsement
WC 00 03 10
Special Pennsylvania Endorsement – Inspections of Manual
WC 37 06 01
Spouse of Insured Endorsement – Pennsylvania
WC 37 03 08
Statutory Employer Endorsement – Pennsylvania
WC 37 03 09 A
Terrorism Risk Insurance Program Reauthorization Act Disclosure Endorsement
WC 00 04 22 B
Voluntary Compensation and Employers Liability Coverage Endorsement
WC 00 03 11 A
Voluntary Compensation Maritime Coverage Endorsement
WC 00 02 03
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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TABLE OF CONTENTS TO SECTION 3
ENDORSEMENTS
Workers Compensation and Employers Liability Policy Form
Policy Format
The policy consists of a General Section and six Parts.
Part One is statutory workers compensation coverage.
Part Two is employers liability coverage.
Part Three provides Other States insurance. This was previously provided by the Other States Endorsement.
Part Four shows the insured's duties in event of loss.
Part Five consists of all premium provisions, including premium calculation on cancellation.
Part Six shows the five Conditions of the policy.
Standard Policy: See NCCI Forms Manual WC 00 00 00C
Information Page: See NCCI Forms Manual WC 00 00 01A
Information Page Notes: See NCCI Forms Manual WC 00 00 01C
The information page notes found in the NCCI Forms Manual apply in Pennsylvania. Non-NCCI member can contact
the Bureau for details.
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WC 00 01 01A
DEFENSE BASE ACT COVERAGE ENDORSEMENT
This endorsement applies only to the work described in the Schedule or described on the Information Page as subject to the
Defense Base Act. The policy applies to that work as though the location included in the description of the work were a state
named in item 3.A. of the Information Page.
General Section C. Workers' Compensation Law is replaced by the following:
C. Workers' Compensation Law
Workers' Compensation Law means the workers or workmen's compensation law and occupational disease law of
each state or territory named in Item 3.A. of the Information Page and the Defense Base Act (42 USC Sections 1651-
1654). It includes any amendments to those laws that are in effect during the policy period. It does not include any
other federal workers or workmen's compensation law, other federal occupational disease law or the provisions of
any law that provide nonoccupational disability benefits.
Part Two (Employers Liability Insurance), C. Exclusions., exclusion 8, does not apply to work subject to the Defense Base
Act.
Schedule
Description of Work:
Note 1:
The Defense Base Act makes the Longshore and Harbor Workers' Compensation Act apply to
contractors performing work at overseas military bases, whether in a territory or possession of the
United States or in a foreign country, and to various public works contracts performed outside the
continental United States.
Note 2:
Use this endorsement to provide workers compensation insurance and employers liability insurance
for work subject t
o the Defense Base Act extension of the Longshore and Harbor Workers'
Compensation Act.
Note 3:
The description of the work include the location where the work is to be performed.
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WC 00 01 02B
FEDERAL MINE SAFETY AND HEALTH ACT COVERAGE ENDORSEMENT
This endorsement applies only to work in a state shown in the Schedule and subject to the Federal Mine Safety and Health
Act (30 U.S.C. Sections 801-944). Part One (Workers Compensation Insurance) applies to that work as though that state
were shown in item 3.A. of the Information Page.
The definition of workers compensation law includes the Federal Coal Mine Safety and Health Act (30 U.S.C. Sections
801-944) and any amendment to that law that is in effect during the policy period.
Part One (Workers Compensation Insurance), section A.2., How This Insurance Applies, is replaced by the following:
Bodily injury by disease must be caused or aggravated by the conditions of your employment. The employee's last
day of last exposure to the conditions causing or aggravating such bodily injury by disease must occur during the
policy period or, when the last exposure occurred prior to July 1, 1973, a claim based on that disease must be first
filed against you during the policy period shown in item 2 of the Information Page.
Schedule
State
Note 1:
Use this endorsement when the policy is to cover exposures subject to the Federal Mine Safety and
Health Act.
Note 2:
Federal Black Lung workers compensation insurance is provided in a state (including monopolistic
state fund states) by naming the state in the Schedule.
Note 3:
If this endorsement is used with a policy that does not provide any state workers insurance, the
insure
r may enter the words "no coverage", or "none", or the equivalent, in item 3.A. of the
Information Page.
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WC 00 01 04 A
FEDERAL EMPLOYERS’ LIABILITY ACT COVERAGE ENDORSEMENT
This endorsement applies only to work subject to the Federal Employers’ Liability Act (45 USC Sections 51-60) and any
amendment to that Act that is in effect during the policy period.
G. Limits of Liability of Part Two (Employers Liability Insurance) is replaced by the following:
G. Limits of Liability
Our liability to pay for damages is limited. Our limits of liability are shown in the Schedule. They apply as explained below:
1. Bodily Injury by Accident. The limit shown for “bodily injury by accident-each accident” is the most we will pay for all
damages covered by this insurance because of bodily injury to one or more employees in any one accident.
A disease is not bodily injury by accident unless it results directly for bodily injury by accident.
2. Bodily injury by Disease. The limit shown for “bodily injury by disease-aggregate” is the most we will pay for all damages
covered by this insurance because of bodily injury by disease to one or more employees. The limit applies separately to
bodily injury by disease arising out of work in each state shown in Item 3.A. of the Information Page or in the Schedule.
Bodily injury by disease does not include disease that results directly from bodily injury by accident.
3. We will not pay any claims for damages after we have paid the applicable limit of our liability under this insurance.
If any state is named in Item 2 of the Schedule, Part Two (Employers Liability Insurance) applies in that state to work
subject to the Federal Employers’ Liability Act as though that state were listed in Item 3.A. of the Information Page. Part
One (Workers Compensation Insurance) does not apply in a state shown in the Schedule. Part Two (Employers Liability
Insurance), C. Exclusions. Exclusion 9, does not apply to work subject to the Federal
Employer’s Liability Act.
Schedule
1. Limits of liability
Bodily Injury by Accident $_____________ each accident
Bodily Injury by Disease $_____________ aggregate
2. State
Note 1: The federal Employers Liability Act makes an interstate railroad liable for bodily injuries sustained by an employee.
That liability of the railroad is insured by Part Two (Employers Liability Insurance) unless specifically excluded by Federal
Employers Liability Act Exclusion.
Note 2: Use this endorsement when providing Federal Employers Liability Act coverage under Program I or II of Rule XIII of
the Basic Manual.
Note 3: Item 2 of the Schedule may be used to extend FELA coverage to a state not listed in item 3.A. of the Information
Page.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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WC 00 01 06A
LONGSHORE AND HARBOR WORKERS' COMPENSATION ACT
COVERAGE ENDORSEMENT
This endorsement applies only to work subject to the Longshore and Harbor Workers' Compensation Act in a state shown in
the Schedule. The policy applies to that work as though that state were listed in item 3.A. of the Information Page.
General Section C. Workers' Compensation Law is replaced by the following:
C. Workers' Compensation Law
Workers' Compensation Law means the workers or workmen's compensation law and occupational disease law of
each state or territory named in Item 3.A. of the Information Page and the Longshore and Harbor Workers'
Compensation Act (33 USC Sections 901-950). It includes any amendments to those laws that are in effect during
the policy period. It does not include any other federal workers or workmen's compensation law, other federal
occupational disease law or the provisions of any law that provide nonoccupational disability benefits.
Part Two (Employers Liability Insurance), C. Exclusions., exclusion 8, does not apply to work subject to the Longshore and
Harbor Workers' Compensation Act.
This endorsement does not apply to work subject to the Defense Base Act, the Outer Continental Shelf Lands Act, or the
Nonappropriated Fund Instrumentalities Act.
Schedule
State
Longshore and Harbor Workers'
Compensation Act Coverage Percentage
The rates for classifications with code numbers not followed by the letter "F" are rates for work not ordinarily subject to the
Longshore and Harbor Workers' Compensation Act. If this policy covers work under such classifications, and if the work is
subject to the Longshore and Harbor Workers' Compensation Act, those non-F classification rates will be increased by the
Longshore and Harbor Workers' Compensation Act Coverage Percentage shown in the Schedule.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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Workers Compensation and Employers Liability Insurance Policy
WC 00 01 08A
NONAPPROPRIATED FUND INSTRUMENTALITIES ACT COVERAGE
ENDORSEMENT
This endorsement applies only to the work described in the Schedule or described on the Information Page as subject to the
Nonappropriated Fund Instrumentalities Act. The policy applies to that work as though the location shown in the Schedule
were a state named in item 3.A. of the Information Page.
General Section C. Workers' Compensation Law is replaced by the following:
C. Workers Compensation Law
Workers' Compensation Law means the workers or workmen's compensation law and occupational disease law of
each state or territory named in Item 3.A. of the Information Page and the Nonappropriated Fund Instrumentalities
Act (5 USC Sections 8171-8173). It includes any amendments to those laws that are in effect during the policy
period. It does not include any other federal workers or workmen's compensation law, other federal occupational
disease law or the provisions of any law that provide nonoccupational disability benefits.
Part Two (Employers Liability Insurance), C. Exclusions, exclusion 8, does not apply to work subject to the Nonappropriated
Fund Instrumentalities Act.
Schedule
Description and Location of Work:
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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Workers Compensation and Employers Liability Insurance Policy
WC 00 02 01B
MARITIME COVERAGE ENDORSEMENT
This endorsement changes how insurance provided by Part Two (Employers Liability Insurance) applies to bodily injury to a
master or member of the crew of any vessel.
A. How This Insurance Applies is replaced by the following:
A. How This Insurance Applies
This insurance applies to bodily injury by accident or bodily injury by disease. Bodily injury includes resulting
death.
1. The bodily injury must arise out of and in the course of the injured employee's employment by you.
2. The employment must be necessary or incidental to work described in item 1 of the Schedule of the Maritime
Coverage Endorsement.
3. The bodily injury must occur in the territorial limits of, or in the operation of a vessel sailing directly between the
ports of the continental United States of America, Alaska, Hawaii or Canada.
4. Bodily injury by accident must occur during the policy period.
5. Bodily injury by disease must be caused or aggravated by the conditions of your employment. The employee's
last day of last exposure to the conditions causing or aggravating such bodily injury by disease must occur
during the policy period.
6. If you are sued, the original suit and any related legal actions for damages for bodily injury by accident or by
disease must be brought in the United States of America, its territories or possessions, or Canada.
C. Exclusions is changed by removing exclusion 10 and by adding exclusions 13 and 14.
This insurance does not cover:
13. Bodily injury covered by a Protection and Indemnity Policy or similar policy issued to you or for your benefit.
This exclusion applies even if the other policy does not apply because of another insurance clause, deductible
or limitation of liability clause, or any similar clause.
14. Your duty or obligation to provide transportation, wages, maintenance and cure. This exclusion does not apply
if a premium entry is shown in item 2 of the Schedule, except that punitive damages related to your duty or
obligation to provide transportation, wages, maintenance, and cure under any applicable maritime law are
excluded even if a premium is paid for transportation, wages, maintenance, and cure coverage.
D. We Will Defend is changed by adding the following statement:
We will treat a suit or other action in rem against a vessel owned or chartered by you as a suit against you.
G. Limits of Liability
Our liability to pay for damages is limited. Our limits of liability are shown in the Schedule. They apply as explained
below.
1. Bodily Injury by Accident. The limit shown for "bodily injury by accident - each accident" is the most we will pay
for all damages covered by this insurance because of bodily injury to one or more employees in any one
accident.
A disease is not bodily injury by accident unless it results directly from bodily injury by accident.
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WC 00 02 01B
(Continued)
2. Bodily Injury by Disease. The limit shown for "bodily injury by disease - aggregate" is the most we will pay for
all damages covered by this insurance because of bodily injury by disease to one or more employees. The limit
applies separately to bodily injury by disease arising out of work in each state shown in Item 3.A. of the
Information Page. Bodily injury by disease will be deemed to occur in the state of the vessel's home port.
Bodily injury by disease does not include disease that results directly from a bodily injury by accident.
4. We will not pay any claims for damages after we have paid the applicable limit of our liability under this
insurance.
Schedule
1. Description of work:
2. Transportation, Wages, Maintenance and Cure Premium $
Exclusion: This insurance does not cover punitive damages related to your duty or obligation to provide
transportation, wages, maintenance, and cure under any applicable maritime law even if a premium is paid for
transportation, wages, maintenance, and cure coverage.
3. Limits of Liability
Bodily Injury by Accident $ _________ each accident
Bodily Injury by Disease $ _________ aggregate
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WC 00 02 03
VOLUNTARY COMPENSATION MARITIME COVERAGE ENDORSEMENT
This endorsement adds Voluntary Compensation Maritime Insurance to the policy.
A. How This Insurance Applies
This insurance applies to bodily injury by accident or bodily injury by disease. Bodily injury includes resulting death.
1. The bodily injury must be sustained by an employee who is a master or member of the crew of a vessel
described in the Schedule.
2. The bodily injury must occur in employment that is necessary or incidental to work described in item 2 of the
Schedule.
3. The bodily injury must occur in the territorial limits of, or in the operation of a vessel sailing directly between the
ports of, the continental United States of America, Alaska, Hawaii or Canada.
4. Bodily injury by accident must occur during the policy period.
5. Bodily injury by disease must be caused or aggravated by the conditions of your employment. The employees'
last day of last exposure to the conditions causing or aggravating such bodily injury by disease must occur
during the policy period.
B. We Will Pay
We will pay an amount equal to the benefits that would be required of you if you and your employees described in the
Schedule were subject to the workers compensation law shown in the Schedule. We will pay those amounts to the
persons who would be entitled to them under that law.
C. Exclusions
This insurance does not cover:
1. any obligation imposed by a workers compensation or occupational disease law, or any similar law.
2. bodily injury intentionally caused or aggravated by you.
D. Before We Pay
Before we pay benefits to the persons entitled to them, they must:
1. Release you and us, in writing, of all responsibility for the injury or death.
2. Transfer to us their right to recover from others who may be responsible for the injury or death.
3. Cooperate with us and do everything necessary to enable us to enforce the right to recover from others.
If the persons entitled to the benefits of this insurance fail to do those things, our duty to pay ends at once. If they
claim damages from you or from us for the injury or death, our duty to pay ends at once.
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WC 00 02 03
(Continued)
E. Recovery From Others
If we make a recovery from others, we will keep an amount equal to our expenses of recovery and the benefits we
paid. We will pay the balance to the persons entitled to it. If the persons entitled to the benefits of this insurance make
a recovery from others, they must reimburse us for the benefits we paid them.
Schedule
1. Employees
Workers Compensation Law
Master and members of the crews of these vessels:
2. Description of Work:
Note 1: Use this endorsement to provide Voluntary Compensation Insurance under Program II of Manual Rule XIII
for
masters and members of the crews of vessels.
Note 2: This endorsement provides voluntary compensation to the employees described in the Schedule.
Employees
are described by naming or describing the vessel to which they are attached.
Note 3: When this endorsement is used, the Maritime Coverage Endorsement must also be attached to the policy.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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Workers Compensation and Employers Liability Insurance Policy
WC 00 03 04
INSURANCE COMPANY AS INSURED ENDORSEMENT
The policy does not cover your obligations as a workers compensation reinsurer or insurer of other employers.
Note1: Use this endorsement if the insured is licensed to write workers compensation insurance or reinsurance.
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WC 00 03 09
RURAL ELECTRIFICATION ADMINISTRATION ENDORSEMENT
1. We will submit our policy and endorsement forms to the Rural Electrification Agency prior to using them.
2. We will mail to the Rural Electrification Agency at least ten days advance notice of the termination of the policy.
3. If you are immune from tort liability, we will not use that immunity as a defense unless you so request us. You agree
that waiving the defense of immunity will not make us liable for any payment in excess of the limits of liability stated in
the policy.
Note 1: Use this endorsement if the insured is a rural electrification cooperative and this endorsement is required by the
R.E.A.
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 03 10
(Ed. 4-84)
SOLE PROPRIETORS, PARTNERS, OFFICERS AND OTHERS COVERAGE ENDORSEMENT
An election was made by or on behalf of each person described in the Schedule to be subject to the workers compensation
law of the state named in the Schedule. The premium basis for the policy includes the remuneration of such persons.
Schedule
Persons
State
Sole Proprietor:
Partners:
Officers:
Others:
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
(The information below is required only when this endorsement is issued subsequent to preparation of the policy.)
Endorsement Effective Policy No. Endorsement No.
Insured Premium
Insurance Company Countersigned by
WC 00 03 10
(Ed. 4-84)
© 1983 National Council on Compensation Insurance.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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Workers Compensation and Employers Liability Insurance Policy
WC 00 03 11A
VOLUNTARY COMPENSATION AND EMPLOYERS LIABILITY
COVERAGE ENDORSEMENT
This endorsement adds Voluntary Compensation Insurance to the policy.
A. How This Insurance Applies
This insurance applies to bodily injury by accident or bodily injury by disease. Bodily injury includes resulting death.
1. The bodily injury must be sustained by an employee included in the group of employees described in the
Schedule.
2. The bodily injury must arise out of and in the course of employment necessary or incidental to work in a state
listed in the Schedule.
3. The bodily injury must occur in the United States of America, its territories or possessions or Canada, and may
occur elsewhere if the employee is a United States or Canadian citizen temporarily away from those places.
4. Bodily injury by accident must occur during the policy period.
5. Bodily injury by disease must be caused or aggravated by the conditions of your employment. The employee's
last day of last exposure to the conditions causing or aggravating such bodily injury by disease must occur
during the policy period.
B. We Will Pay
We will pay an amount equal to the benefits that would be required of you if you and your employees described in the
Schedule were subject to the workers compensation law shown in the Schedule. We will pay those amounts to the
persons who would be entitled to them under the law.
C. Exclusions
This Insurance does not cover:
1. any obligation imposed by a workers compensation or occupational disease law, or any similar law.
2. bodily injury intentionally caused or aggravated by you.
D. Before We Pay
Before we pay benefits to the persons entitled to them, they must:
1. Release you and us, in writing, of all responsibility for the injury or death.
2. Transfer to us their right to recover from others who may be responsible for the injury or death.
3. Cooperate with us and do everything necessary to enable us to enforce the right to recover from others.
If the persons entitled to the benefits of this insurance fail to do those things, our duty to pay ends at once. If they
claim damages from you or from us for the injury or death, our duty to pay ends at once.
E. Recovery From Others
If we make a recovery from others, we will keep an amount equal to our expenses of recovery and the benefits we
paid. We will pay the balance to the persons entitled to it. If the persons entitled to the benefits of this insurance make
a recovery from others, they must reimburse us for the benefits we paid them.
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WC 00 03 11A
(Continued)
F. Employers Liability Insurance
Part Two (Employers Liability Insurance) applies to bodily injury covered by this endorsement as though the State of
employment shown in the Schedule were shown in item 3.A. of the Information Page.
Schedule
Employees
State of Employment
Designated
Workers
Compensation
Law
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WC 00 03 13
WAIVER OF OUR RIGHT TO RECOVER FROM OTHERS ENDORSEMENT
We have the right to recover our payments from anyone liable for an injury covered by this policy. We will not enforce our
right against the person or organization named in the Schedule. (This agreement applies only to the extent that you perform
work under a written contract that requires you to obtain this agreement from us.)
This agreement shall not operate directly or indirectly to benefit any one not named in the Schedule.
Schedule
Note 1:
Use this endorsement to waive the company's right of subrogation against named third parties who
may be responsible for an injury.
Note 2:
The sentence in ( ) is optional with the company. It limits the endorsement to apply only to specific
jobs of the insured, and only to the extent that the insured is required to obtain this waiver.
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 03 20 B
(Ed. 1-06)
PROFESSIONAL EMPLOYER ORGANIZATION (PEO) EXTENSION ENDORSEMENT
This endorsement applies only with respect to bodily injury to your leased workers in the state named in Item 2 of the
Schedule when provided by a PEO named in Item 1 of the Schedule. This endorsement does not apply with respect to
bodily injury to workers provided to you on a temporary basis.
Certain words and phrases in this endorsement are defined as follows:
Professional Employer Organization (PEO) is an entity or group of entities who are or were formally related by common
management or ownership that provides workers to its client(s) through a PEO arrangement for a fee, pursuant to an
agreement, written or otherwise. Without limitation, a PEO may also be referred to as a labor contractor, employee
leasing company, lessor, or other similarly administered arrangement.
Client is an entity that obtains all or part of its workforce for a fee, pursuant to an agreement, written or otherwise, from
another entity through a professional employer organization (PEO) arrangement or that employs the services of an entity
through a PEO arrangement. Without limitation, a client may also be referred to as a lessee.
Temporary worker is a worker who is furnished to an entity for a finite period of time, including but not limited to one or
more of the following work situations:
• Replace an absent worker who will return, such as during an authorized leave of absence, vacation, jury duty, or
illness
• Fill a short-term or temporary professional skill shortage
• Staff a seasonal workload
• Staff a special assignment or project where the worker will be terminated or assigned to another temporary project
upon completion
• Satisfy the requirements of the employer's overall employment program, such as a probationary period before new
workers are granted permanent employee status
Part One (Workers Compensation Insurance) and Part Two (Employers Liability Insurance) of your policy will apply as
though the PEO is an insured. If an entry is shown in Item 3 of the Schedule, the insurance afforded by this endorsement
applies only to work you perform under the contract or at the project named in the Schedule.
Under Part One we will reimburse the PEO named in the Schedule for the benefits required by the workers compensation
law if we are not permitted to pay the benefits directly to the persons entitled to them.
The insurance afforded by this endorsement is not intended to satisfy the PEO’s duty to secure its obligations under the
workers compensation law. We will not file evidence of this insurance on behalf of the labor contractor PEO with any
governmental or regulatory agency.
We will not ask any other insurer of the PEO to share with us a loss covered by this endorsement.
Premium will be charged for your leased workers while provided by the PEO. You must obtain from PEO and furnish to us a
complete payroll record of your leased workers provided by the PEO to satisfy your obligations under Part Five (Premium),
C.2. You are jointly liable with the PEO for the contributions, premiums, forfeits, or interest attributable to the wages of the
workers leased to you by the PEO.
The policy may be cancelled according to its terms or for violation of rules applicable to PEO arrangements, provided that
the PEO has been provided a reasonable opportunity to cure the violation. If the policy is cancelled, we will send notice of
such cancellation to the PEO and provide you with a notice regarding the status of your coverage.
Part Four (Your Duties If Injury Occurs) applies to you and the PEO. The PEO will recognize our right to defend under Parts
One and Two and our right to inspect under Part Six (Conditions).
1 of 2
2005 National Council on Compensation Insurance.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 03 20 B
(Ed. 1-06)
Schedule
1.
PEO
Address
2.
State Where Work Performed
3.
Contract or Project
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
(The information below is required only when this endorsement is issued subsequent to preparation of the policy.)
Endorsement Effective Policy No. Endorsement No.
Insured Premium $
Insurance Company Countersigned by __________________________________________
WC 00 03 20 B
(Ed. 1-06)
2 of 2
2005 National Council on Compensation Insurance.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 03 21 A
(Ed. 1-06)
PROFESSIONAL EMPLOYER ORGANIZATION (PEO) EXCLUSION ENDORSEMENT
As used in this endorsement, a PEO arrangement is an arrangement under contract or agreement, written or otherwise,
whereby one entity obtains or leases any or all of its workers from another entity for a fee or other compensation. The third
party providing PEO services will be referred to as a “PEO.” The entity receiving the services will be referred to as a “client.”
This endorsement is used to exclude workers you lease to specified clients from your policy, which only covers your direct
(non-leased) workers. Your policy, to which this endorsement is attached, does not provide coverage for workers you lease
to any clients listed below or others added subsequent to policy issuance even if not endorsed on the policy. Any changes
to such information must be reported to the carrier immediately.
Schedule
Client
Address
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
(The information below is required only when this endorsement is issued subsequent to preparation of the policy.)
Endorsement Effective Policy No. Endorsement No.
Insured Premium:
Insurance Company Countersigned by __________________________________________
WC 00 03 21 A
(Ed. 1-06)
2005 National Council on Compensation Insurance.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation And Employers Liability Insurance Policy
WC 00 03 22 A
(Ed. 1-06)
PROFESSIONAL EMPLOYER ORGANIZATION (PEO) CLIENT EXCLUSION ENDORSEMENT
As used in this endorsement, a PEO arrangement is any arrangement under contract or agreement, written or otherwise,
whereby one entity obtains or leases any or all of its workers from another entity for a fee or other compensation. The third
party providing PEO services will be referred to as a “PEO.” The entity receiving the services will be referred to as a “client.”
This endorsement is used to exclude leased workers from your policy, which only covers your direct (non-leased) workers.
Your policy, to which this endorsement is attached, does not provide coverage for workers you lease from any PEO(s) listed
below or others added subsequent to policy issuance even if not endorsed on the policy. Any changes to such information
must be reported to the carrier immediately.
Schedule
PEO
Address
Workers Compensation and Employers Liability Insurance Policy
WC 00 04 03
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
(The information below is required only when this endorsement is issued subsequent to preparation of the policy.)
Endorsement Effective Policy No. Endorsement No.
Insured Premium:
Insurance Company Countersigned by __________________________________________
WC 00 03 22 A
(Ed. 1-06)
2005 National Council on Compensation Insurance.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
EXPERIENCE RATING MODIFICATION FACTOR ENDORSEMENT
The premium for the policy will be adjusted by an experience rating modification factor. The factor was not available when
the policy was issued. The factor, if any, shown on the Information Page is an estimate. We will issue an endorsement to
show the proper factor, if different from the factor shown, when it is calculated.
Note 1:
This endorsement may be used if the insured's experience rating modification factor is not available
when the policy is issued.
Note 2:
An appropriate typewritten entry may be made in the Information Page instead of using this
endorsement.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 04 25
EXPERIENCE RATING MODIFICATION FACTOR REVISION ENDORSEMENT
This endorsement is added to Part Five – Premium of the policy.
The premium for the policy will be adjusted by an experience rating modification factor. The factor shown on the Information
Page may be revised and applied to the policy in accordance with our manuals and endorsements. We will issue an
endorsement to show the revised factor, if different from the factor shown, when it is calculated.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 04 04
PENDING RATE CHANGE ENDORSEMENT
A rate change filing is being considered by the proper regulatory authority. The filing may result in rates different from the
rates shown on the policy. If it does, we will issue an endorsement to show the new rates and their effective date.
If only one state is shown in Item 3.A. of the Information Page, this endorsement applies to that state. If more than one state
is shown there, this endorsement applies only in the state shown in the Schedule.
Schedule
State
Note 1:
Use this endorsement if the rates shown in the policy may change because of a rate filing pending
when the policy is issued.
Note 2:
An appropriate typewritten entry may be made on the Information Page instead of using this
endorsement.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 04 05
POLICY PERIOD ENDORSEMENT
The policy period shown in item 2 of the Information Page consists of the consecutive periods shown in the Schedule. Our
Manuals and all provisions of the policy apply separately to each period.
Schedule
From _________________________________________ to _________________________12:01 A.M.
From _________________________________________ to _________________________12:01 A.M.
From _________________________________________ to _________________________12:01 A.M.
Note 1: Use this endorsement if the policy period is longer than one year and sixteen days and does not consist of
complete twelve month periods.
Note 2: Rule III-C of the Basic Manual requires this endorsement to show which period, the first or the last, is to be less
than twelve months.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 04 06
PREMIUM DISCOUNT ENDORSEMENT
The premium for this policy and the policies, if any, listed in item 3 of the Schedule may be eligible for a discount. This
endorsement shows your estimated discount in item 1 or 2 of the Schedule. The Final calculation of premium discount will
be determined by our manuals and your premium basis as determined by audit. Premium subject to retrospective rating is
not subject to premium discount.
Schedule
1.
State
Estimated Eligible Premium
First
Next
Next
$5,000
$95,000
$400,000
Balance
2. Average percent discount: _______ %
3. Other policies:
4. If there are no entries in items 1, 2 and 3 of the Schedule see the Premium Discount Endorsement attached to your
policy number:
Note 1: Use this endorsement to show the application of Manual Rule VII, Premium Discount, or to identify the insured's
policy which shows the application of the Discount Rule.
Note 2: Do not make entries in items 1, 2 or 3 if a policy number is to be shown in item 4.
Note 3: The company has the option of replacing item 1 with the appropriate Table in use by the company.
Note 4: Item 2 may be used if all eligible premium is developed in one or more states using the same discount.
Note 5: Item 3 is available to list all policies that are combined under the Discount Rule.
Note 6: Use item 4 if premium discount is shown on another policy issued to the insured.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 04 07
Rate Change Endorsement
Rate changes that apply to the policy have been approved by the proper regulatory authority. The changes are shown in the
Schedule.
Schedule
Longshore and
Date of
State Coverage
Harbor Workers
State
Change
% Change
Act Coverage %
Note 1: Use this endorsement to show a change in rates for state coverage.
Note 2: Use the first and second columns to show the state and effective date of the change.
Note 3: Use the third column if the change is a flat percentage applicable to all classifications.
Note 4: Use the fourth Column to show the new percentage, if any, applicable to non-F classifications for work subject to
the Longshore and Harbor Workers Compensation Act.
Note 5: The company may show a fifth column (Classification Code Number and Rate) in order to show the change on a
Schedule of Rate basis.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 03 05
JOINT VENTURE AS INSURED ENDORSEMENT
If the employer named in Item 1 of the Information Page is a joint venture, and if you are one of its members, you are
insured, but only in your capacity as an employer of the joint venture's employees.
Note: 1 Use this endorsement to insure the members of a joint venture named in Item 1 of the Information Page.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 01
CHURCH ENDORSEMENT - PENNSYLVANIA
This endorsement limits your policy’s coverage. Your policy will not provide workers compensation coverage for any of your
employees who are also employed by any other mission, church or parish if you are also insured under a separate policy
affording coverage to these employees.
Note 1: To be attached to a standard provisions policy affording coverage to a mission, church or parish which has
employees who are solely employed by such mission, church or parish and who has in addition one or more
employees who are jointly employed by the insured and any other mission, church or parish; provided this
endorsement shall be attached to such policy only if such insured has Pennsylvania Workers Compensation and
Occupational Disease Act coverage under a separate policy with respect to such jointly employed employees.
Note 2: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers’ Compensation and Employers Liability Insurance Policy
WC 37 06 01
SPECIAL PENNSYLVANIA ENDORSEMENT – INSPECTION OF MANUALS
The manuals of rules, rating plans, and classifications are approved pursuant to the provisions of Section 654 of the
Insurance Company Law of May 17, 1921, P.L. 682, as amended and the Pennsylvania Workers’ Compensation Act of
June 2, 1915, P.L. 736, as amended, and are on file with the Insurance Commissioner of the Commonwealth of
Pennsylvania.
Note 1: Use this endorsement to put the insured on notice as to place that manual rules are available for inspection. In
addition, use of this endorsement makes such manual rules binding upon the insured.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 02
POLICEMEN/FIREMEN – COUNTIES, CITIES, TOWNS AND
BOROUGHS ENDORSEMENT – PENNSYLVANIA
Act 193 P.L. 477 as amended provides the payment of full wages and medical attention for policemen and firemen injured in
the performance of their duty. This endorsement to your policy limits our liability to the payment of Pennsylvania Workers
Compensation Act benefits only (two thirds of total wages subject to a minimum or maximum and full medical attention).
Note 1: To be attached to a standard provisions policy when coverage is afforded to a political subdivision of the
Commonwealth of Pennsylvania.
Note 2: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 03
EXCLUSION OF EMPLOYEES ENDORSEMENT
PENNSYLVANIA
This endorsement excludes workers compensation coverage for your employees engaged in specific operations described
in this endorsement when your employees are covered by the Statutory Employer’s policy. The Statutory Employer named
below must notify you (and us) that he has in accordance with the provisions of Section 302(a) and (b) of Article III of the
Pennsylvania workers’ Compensation Act and of the Pennsylvania Occupational Disease Act assumed the positions of
statutory employer with respect to your employees engaged in the operations listed below and agree to continue this
position for the entire policy period.
Statutory Employer:
Description of Operations:
Note 1: To be attached to a standard provisions policy when the coverage is afforded under the Pennsylvania Workers’
Compensation or Occupational Disease Act to a subcontractor when the principal contractor as statutory
employer is covering work performed in Pennsylvania by employees of the insured.
Note 2: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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Workers Compensation and Employers Liability Insurance Policy
WC 37 03 04
PRINCIPAL AS ADDITIONAL INSURED – PENNSYLVANIA
We agree, in consideration of premium computed in accordance with terms of the policy on the whole payroll of your
employees who are or may be admitted to premises owned or controlled by “Principal” pursuant to a certain contract for
(name of project/construction of building), we will provide Pennsylvania Workers’ Compensation Act and Pennsylvania
Occupational Disease Act coverage whether claims are brought against you or against the “Principal”.
Principal:
Operations:
Note 1: To be attached to a standard provisions policy to afford coverage to the insured’s principal under the
Pennsylvania Workers’ Compensation or Occupational Disease Act on account of injuries to the insured’s
employees.
Note 2: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 05
PROFESSIONAL ASSOCIATION ACT ENDORSEMENT
PENNSYLVANIA
The policy does not cover the Associates as employees of a Partnership, Joint Venture, or Professional Association as
organized under Act No. 416 approved August 7, 1961.
A partner, member or associate is not and can never be an employee within the meaning of the Pennsylvania Workers’
Compensation and Occupational Disease Acts.
Note 1: To be attached to a standard provisions policy affording coverages under the Pennsylvania Workers’
Compensation or Occupational Disease Act to a Professional Association organized under Act No. 416,
approved August 7, 1961.
Note 2: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 06
REAL ESTATE MANAGEMENT ENDORSEMENT
PENNSYLVANIA
Your managing agent named below may, under and pursuant to its agency contract, hire employees on your behalf to
perform building operations and/or maintenance work at the described premises.
By agreement between you, your management agent, their carrier, (if not Self-Insured), and us, these are your employees
and not the managing agent’s responsibility for Workers Compensation. These employees shall be carried on your payroll
records or reported by you for federal income taxes and all payroll (remuneration) must be reported to us for premium
determination.
Managing Agent:
Described Premises:
Note 1: To be attached to a standard provisions policy issued to a building owner, when such owner has entered into
a contract with a managing agent for the operation and maintenance of the premises described in the
endorsement, and when such contract provides that employees engaged in said operation and maintenance
may be and are hired by the managing agent on behalf of the insured, with the employees being carrier on
the insured’s payroll.
Note 2: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 07
RELIGIOUS INSTITUTION ENDORSEMENT
PENNSYLVANIA
It is agreed that:
1. (Your policy’s coverage is extended to include any persons employed by you in domestic service. We shall use
all of their remuneration in determining the additional premium charge, subject to a minimum payroll of $1,000
annually for each worker.)
2. (Your policy unless specifically so provided does not extend coverage to any member of any religious order who
has taken the vow of poverty. No charge will be made for these members.)
Note 1: To be attached to a standard provisions policy affording coverage under the Pennsylvania Workers’
Compensation or Occupational Disease Act to a religious institution which has domestics in its employ or has
members who have taken the vow of poverty.
Note 2: This paragraph may be omitted if the insured institution has no domestics in its employ. In such event
paragraph 2 becomes paragraph 1.
Note 3: This paragraph may be omitted if the insured has no members who have taken the vow of poverty or wishes to
provide compensation benefits for such members.
Note 4: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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Workers Compensation and Employers Liability Insurance Policy
WC 37 03 08
SPOUSE OF INSURED ENDORSEMENT
PENNSYLVANIA
With respect to injury, including death resulting therefrom, sustained by a person engaged in domestic service or agriculture
it is agreed that the word “insured” wherever it appears in the policy, except in condition D, shall include the spouse of the
insured named in Item 1 of the Information Page.
Note 1: To be attached to a standard provisions policy issued to an individual, to include the spouse of the insured as an
additional insured in accordance with the various manual rules relating to private residences, estates and farms.
Note 2: Insert appropriate reference to special condition, if any, for mutuals, reciprocals and stock companies.
Note 3: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 09A
STATUTORY EMPLOYER ENDORSEMENT
PENNSYLVANIA
This endorsement extends your workers’ compensation coverage to all of your subcontractors at a specific operation (listed
below), when you, (in accordance with the provisions of Section 302(a) and (b) of Article III of the Pennsylvania Workers’
Compensation Act and of the Pennsylvania Occupational Disease Act), assume the position of Statutory Employer. Listed
below are all subcontractors participating in the operations. We shall include for premium determination all remuneration of
employees of the listed subcontractors earned for work done at the specific site.
Note 1: To be attached to a standard provisions policy when coverage is afforded under the Pennsylvania Workers’
Compensation or Occupational Disease Act to an insured contractor who has assumed the position of statutory
employer with respect to employees of named subcontractors.
Note 2: Creates a “Wrap Up” situation for all subcontractors at a specific operation. Each subcontractor must have their
own Workers’ Compensation policy if he has employees and that policy must be endorsed with a hold harmless
agreement and the Exclusion of Employee endorsement.
Note 3: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 03 11
PENNSYLVANIA MULTIPLE COORDINATED POLICY ENDORSEMENT
The policy to which this endorsement is attached provides coverage for the workers leased from the
professional employer organization (PEO) to the Client listed below on a multiple coordinated policy basis. The
policy does not provide coverage for any Direct Hire Employees of the Client or Covered Employees obtained
by the Client from another PEO.
Schedule
1. Client
2. Address
Ed. 0113
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 06 02
PENNSYLVANIA NOTICE
An Insurance Company, its agents, employees, or service contractors acting on its behalf, may provide services to reduce
the likelihood of injury, death or loss. These services may include any of the following or related services incident to the
application for,
issuance, renewal or continuation of, a policy of insurance:
1. surveys;
2. consultation or advice; or
3. inspections.
The “Insurance Consultation Services Exemption Act” of Pennsylvania provides that the Insurance Company, its agents,
employees or service contractors acting on its behalf, is not liable for damages from injury, death or loss occurring as a
result of any act or omission by any person in the furnishing of or the failure to furnish these services.
The Act does not apply:
1. if the injury, death or loss occurred during the actual performance of the services and was caused by the
negligence of the Insurance Company, its agents, employees or service contractors;
2. to consultation services required to be performed under a written service contract not related to a policy of
insurance; or
3. if any acts or omissions of the insurance company, its agents, employees or service contractors are judicially
determined to constitute a crime, actual malice, or gross negligence.
Note1: To be attached to all standard provisions policies. Attach Pennsylvania Notice to all renewal policies including
renewal certificates insuring risks located in Pennsylvania to notify insureds of the provisions of the Pennsylvania
Insurance Consultation Services Exemption Act.
Note 2: Carriers must attach Pennsylvania Notice to all policies or forfeit the exemptions provided by the Pennsylvania
Insurance Consultation Services Exemption Act.
Note 3: The company may use its own attachment clause and method of execution.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 89 06 00A
POLICY INFORMATION PAGE ENDORSEMENT
The following item(s)
Insured's Name (WC 89 06 01)
Item 3.A. States (WC 89 06 11)
Policy Number (WC 89 06 02)
Item 3.B. Limits (WC 89 06 12)
Effective Date (WC 89 06 03)
Item 3.C. States (WC 89 06 13)
Expiration Date (WC 89 06 04)
Item 3. D. Endorsement Numbers (WC 89 06 14)
Insured's Mailing Address (WC 89 06 05)
Item 4.* Class, Rate, Other (WC 89 04 15)
Experience Modification (WC 89 04 06)
Interim Adjustment of Premium (WC 89 04 16)
Producer's Name (WC 89 06 07)
Carrier Servicing Office (WC 89 06 17)
Change in Workplace of Insured (WC 89 06 08)
Interstate/Intrastate Risk I.D. Number (WC 89 06 18)
Insured's Legal Status (WC 89 06 10)
Carrier Number (WC 89 06 19)
is changed to read:
*Item 4. Change To:
Premium Basis
Total Estimated
Code
Annual
Rate Per $100
Estimated
Classifications
No.
Remuneration
of Remuneration
Annual Premium
Total Estimated Annual Premium $
Minimum Premium $
Deposit Premium $
All other terms and conditions of this policy remain unchanged.
Notes:
1. This endorsement may be used in its present form by placing an X in the applicable block(s), or only the one or more
applicable items may be shown.
2. If this endorsement is used as a company endorsement, the company form number should be used in place of WC
89 06 00 A endorsement number.
3. The Bureau copy must show the exact title and "WC 89 – –" number for each applicable transaction, e.g., Insured's
Name WC 89 06 01.
4. Modification factor changes (WC 89 04 06) or rate changes (WC 89 04 15) do not require premium entries in the Item
4. change section.
5. Make appropriate entries to reflect applicable changes in item 4.
6. This endorsement must not be used for item 4. changes where standard endorsements are available to accomplish
the intended purpose, e.g., WC 00 04 07.
7. This endorsement must contain an attachment clause which identifies the company, insured, policy number and
effective date of the endorsement.
8. Any premium item changes not specifically identified in the endorsement, e.g., premium for increased limits - Item
3.B., should be inserted and identified in the item 4. section.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 03 01A
ALTERNATE EMPLOYER ENDORSEMENT
This endorsement applies only with respect to bodily injury to your employees while in the course of special or temporary
employment by the alternate employer in the state named in Item 2 of the Schedule. Part One (Workers Compensation
Insurance) and Part Two (Employers Liability Insurance) will apply as though the alternate employer is insured. If an entry is
shown in Item 3 of the Schedule the insurance afforded by this endorsement applies only to work you perform under the
contract or at the project named in the Schedule.
Under Part One (Workers Compensation Insurance) we will reimburse the alternate employer for the benefits required by
the workers compensation law if we are not permitted to pay the benefits directly to the persons entitled to them.
The insurance afforded by this endorsement is not intended to satisfy the alternate employer's duty to secure its obligations
under the workers compensation law. We will not file evidence of this insurance on behalf of the alternate employer with any
government agency.
We will not ask any other insurer of the alternate employer to share with us a loss covered by this endorsement.
Premium will be charged for your employees while in the course of special or temporary employment by the alternate
employer.
The policy may be canceled according to its terms without sending notice to the alternate employer.
Part Four (Your Duties If Injury Occurs) applies to you and the alternate employer. The alternate employer will recognize our
right to defend under Parts One and Two and our right to inspect under Part Six.
Schedule
1. Alternate Employer Address
2. State of Special or Temporary Employment
3. Contract or Project
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
(The information below is required only when this endorsement is issued subsequently to preparation of the
policy.)
Endorsement Effective
Policy No.
Endorsement No.
Insured
Premium $
Insurance Company Countersigned By
____________________________
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
Page
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 03 15
DOMESTIC AND AGRICULTURAL WORKERS EXCLUSION ENDORSEMENT
The policy does not cover bodily injury to any person described in the Schedule.
The premium basis for the policy does not include the remuneration of such persons.
You will reimburse us for any payment we are required to make because of bodily injury to such persons.
Schedule
Farm or Agricultural Workers:
Domestic or Household Workers:
Notes:
1. Use this endorsement in a state where the insured has elected pursuant to the workers compensation law not
to be responsible for providing benefits for farm or agricultural workers and employees and to exclude
employers liability coverage where the insured is statutorily exempt from workers compensation coverage.
2. Use this endorsement in a state where the insured has elected pursuant to the workers compensation law not
to be responsible for providing benefits for domestic or household workers and to exclude employers liability
coverage where the insured is statutorily exempt from workers compensation coverage.
3. Use this endorsement in Connecticut only when the insured is not responsible for providing benefits for
domestic or household workers and does not elect pursuant to the workers compensation law to provide such
benefits. (Sections 31-275(5) (D), (6) (A) of the Connecticut Workers Compensation Law.)
4. Individuals may be designated by naming them or by describing them, for example:
a) all farm or agricultural workers.
b) all domestic or household workers.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 00 03 03C
EMPLOYERS LIABILITY COVERAGE ENDORSEMENT
This endorsement applies only to work in the states shown in the Schedule.
A. Part One (Workers Compensation Insurance) does not apply to work in the state shown in the Schedule.
B. Part Two (Employers Liability Insurance) applies to work in states shown in the Schedule as though they were shown
in Item 3.A. of the Information Page.
C. Part Two (Employers Liability Insurance), C. Exclusions is changed by adding these exclusions.
This insurance does not cover:
13. bodily injury to an employee when you are deprived of common law defenses or are subject to penalty
because of your failure to secure your obligations under the workers compensation law of any state shown in
the Schedule or otherwise fail to comply with that law.
Schedule
States
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
(The information below is required only when this endorsement is issued subsequently to preparation of the
policy.)
Endorsement Effective Policy No. Endorsement No.
Insured Premium $
Insurance Company Countersigned By _
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
Page
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© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Workers Compensation and Employers Liability Insurance Policy
WC 37 06 03A
PENNSYLVANIA ACT 86-1986 ENDORSEMENT
NONRENEWAL, NOTICE OF INCREASE OF PREMIUM, AND RETURN OF UNEARNED PREMIUM
This endorsement applies only to the insurance provided by the policy because Pennsylvania is shown in Item 3.A.
of the Information Page.
The policy conditions are amended by adding the following regarding nonrenewal, notice of increase in premium,
and return of unearned premium.
Nonrenewal
1. We may elect not to renew the policy. We will mail to each named insured, by first class mail, not less than 60
days advance notice stating when the nonrenewal will take effect. Mailing that notice to you at your mailing
address last known to us will be sufficient to prove notice.
2. Our notice of nonrenewal will state our specific reasons for not renewing.
3. If we have indicated our willingness to renew, we will not send you a notice of nonrenewal. However, the policy
will still terminate on its expiration date if:
a. you notify us or the agent or broker who procured this policy that you do not want the policy renewed; or
b. you fail to pay all premiums when due; or
c. you obtain other insurance as a replacement of the policy.
Notice of Increase in Premium
1. We will provide you with not less than 30 days advance notice of an increase in renewal premium of this policy,
if it is our intent to offer such renewal.
2. The above notification requirement will be satisfied if we have issued a renewal policy more than 30 days prior
to its effective date.
3. If a policy has been written or is to be written on a retrospective rating plan basis, the notice of increase in
premium provision of this endorsement does not apply.
Return of Unearned Premium
1. If this policy is cancelled and there is unearned premium due you:
a. If the Company cancels, the unearned premium will be returned to you within 10 business days after the
effective date of cancellation.
b. If you cancel, the unearned premium will be returned within 30 days after the effective date of cancellation.
2. Because this policy was written on the basis of an estimated premium and is subject to a premium audit, the
unearned premium specified in 1a. and 1b. above, if any, shall be returned on an estimated basis. Upon our
completion of computation of the exact premium, an additional return premium or charge will be made to you
within 15 days of the final computation.
3. These return of unearned premium provisions shall not apply if this policy is written on a retrospective rating
plan basis.
NOTES
1. Nonrenewal of, notice of increase in premium for, and return of unearned premium for workers’ compensation
and employers’ liability insurance policy is governed by Act 86-1986.
2. This endorsement must be attached to a policy showing Pennsylvania in Item 3.A. of the Information Page.
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SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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Workers Compensation and Employers Liability Insurance Policy
WC 37 04 02
PENNSYLVANIA CONSTRUCTION CLASSIFICATION PREMIUM ADJUSTMENT ENDORSEMENT
The premium for the policy may be adjusted by a Pennsylvania Construction Classification Premium Adjustment Factor. The
factor was not available when the policy was issued. If you qualify, we will issue an endorsement to show the Premium
Adjustment Factor after it is calculated.
Notes:
1. This endorsement may be used when an insured's Premium Adjustment Factor is not available when the policy
is issued.
2. An appropriate typewritten entry may be made on the policy instead of using this endorsement.
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Workers Compensation and Employers Liability Insurance Policy
WC 00 01 11
MIGRANT AND SEASONAL AGRICULTURAL WORKER PROTECTION ACT COVERAGE ENDORSEMENT
Part Two (Employers Liability Insurance), C. Exclusions., exclusion 12, does not apply to work subject to the Migrant and
Seasonal Agricultural Worker Protection Act.
This endorsement applies only to the work described in Item 4 of the Information Page or in the Schedule as subject to the
Migrant and Seasonal Agricultural Worker Protection Act (29 USC Sections 1801–1872). The policy applies to that work as
though that work were in a state listed in Item 3.A. of the Information Page.
This policy will cover damages payable under the Migrant and Seasonal Agricultural Worker Protection Act (29 USC
Sections 1801–1872) or any amendment to that law in effect during the policy period.
SCHEDULE
Description and Location of Work
This endorsement changes the policy to which it is attached and is effective on the date issued unless otherwise stated.
The information below is required only when this endorsement is issued subsequent to preparation of the policy.)
Endorsement Effective Policy No. Endorsement No.
Insured Premium
Insurance Company Countersigned by _______________________________
WC 00 01 11
(Ed. 7-92)
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SECTION 3 ENDORSEMENTS
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Workers Compensation and Employers Liability Insurance Policy
WC 00 01 09C
OUTER CONTINENTAL SHELF LANDS ACT COVERAGE ENDORSEMENT
This endorsement applies only to the work described in Item 4 of the Information Page or in the Schedule as subject to the
Outer Continental Shelf Lands Act. The policy will apply to that work as though the location shown in the Schedule were a
state named in Item 3.A. of the Information Page.
General Section C. Workers' Compensation Law is replaced by the following:
C. Workers Compensation Law
Workers' Compensation Law means the workers or workmen's compensation law and occupational disease law of
each state or territory named in Item 3.A. of the Information Page and the Outer Continental Shelf Lands Act (43
U.S.C. Sections 1331 et seq.). It includes any amendments to those laws that are in effect during the policy period. It
does not include any other federal workers or workmen's compensation law, other federal occupational disease law
or the provisions of any law that provide non-occupational disability benefits.
Part Two (Employers Liability Insurance), C. Exclusions., exclusion 8, does not apply to work subject to the Outer
Continental Shelf Lands Act.
Schedule
Description and Location of Work
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SECTION 3 ENDORSEMENTS
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Workers Compensation and Employers Liability Insurance Policy
WC 37 04 04 C
CERTIFIED SAFETY COMMITTEE ENDORSEMENT – PENNSYLVANIA
The employer has received a certificate from the Pennsylvania Department of Labor and Industry specifying that the
employer has established a safety committee in conformance with the Department’s criteria.
This policy is subject to a 5% rate credit to recognize the certification of the safety committee. An employer must submit
certification renewal affidavits annually to the Department of Labor and Industry in order to qualify for continuation of the 5%
annual premium credit.
Note: This credit shall not apply to the policy period in effect when the certification is issued. The credit must be applied
to the next policy in effect following certification.
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EFFECTIVE DATE: OCTOBER 1, 2017
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Workers Compensation and Employers Liability Insurance Policy
WC 37 04 03
DEDUCTIBLE ENDORSEMENT — PENNSYLVANIA
In consideration of the reduced premium charged for this policy, the insurance afforded by the policy for workers
compensation benefits under Pennsylvania Workers’ Compensation Law is provided subject to the deductible amount
shown below. The deductible shall apply separately to each compensable claim.
The company shall pay the deductible amount to the persons entitled thereto. Upon notice of payments by the company, the
insured will promptly reimburse the company for any amounts so paid. Failure of the insured to reimburse the deductible
amount with 30 days of statement mailing date on each compensable claim shall be treated as non-payment of premium
under the terms of the contract.
The deductible amount is $_________________for each compensable claim.
The premium is reduced ________ % in consideration of this deductible.
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SECTION 3 ENDORSEMENTS
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Workers Compensation and Employers Liability Insurance Policy
WC 37 03 10 C
EXCLUSION OF EXECUTIVE OFFICERS ENDORSEMENT – PENNSYLVANIA
The executive officers named in the schedule have exercised their right to waive workers compensation and employers
liability benefits payable under this policy. The premium basis for this policy does not include the remuneration of such
persons. The insurance carrier is entitled to reimbursement from the employer for any benefits paid under this policy for any
of the persons listed in the schedule.
Only officers with an ownership interest in a Subchapter S corporation or officers individually having at least a 5 percent
ownership interest in a Subchapter C corporation or serve voluntarily and without remuneration in a non-profit corporation
are eligible.
Schedule
*Type of
Corporation %
Office Signature (“S” or “C”) Ownership
Name of Officer Held Optional or V Interest Interest
Policy Number _____________________________________________________ ___
Policy Effective Date ________________________________________________________
Carrier ____________________________________________________ ___ _
Insured’s Name ___________________________________________________ _
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
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Workers Compensation and Employers Liability Insurance Policy
WC 37 04 05
PENNSYLVANIA MERIT RATING PLAN ENDORSEMENT
This endorsement applies to the insurance provided by this policy because Pennsylvania is shown in Item 3.A of the
Information page.
The premium for this insurance may be subject to merit rating plan adjustment because your premium may be less than the
amount necessary to be eligible for the Uniform Experience Rating Plan.
The following premium discount or surcharge will be applied to your manual premium based on your claims during the most
recent three year period for which statistics are available.
1. A 5% credit (discount) will be applied if you had no compensable employee lost-time injuries - Statistical Code
9885.
2. No credit or debit will be applied if you had one (1) compensable employee lost-time injury - Statistical Code
9884.
3. A 5% debit (surcharge) will be applied if you had two (2) or more compensable employee lost-time injuries -
Statistical Code 9886.
Notes:
1. This endorsement should be attached to a policy showing Pennsylvania in Item 3.A of the Information Page.
1. Show any merit rating discount or surcharges in Item 4 of the Information Page.
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SECTION 3 ENDORSEMENTS
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Workers Compensation and Employers Liability Insurance Policy
WC 37 06 04
PENNSYLVANIA EMPLOYER ASSESSMENT ENDORSEMENT
Act 57 of 1997 requires that “… the assessments for the maintenance of the Subsequent Injury Fund, the Workmen’s
Compensation Supersedeas Fund and the Workmen’s Compensation Administration Fund under sections 306.2, 443 and
446 of the act of June 2, 1915 (P.L. 736, No. 338), known as the “Workers’ Compensation Act, shall be imposed, collected
and remitted through insurers in accordance with regulations promulgated by the Department of Labor and Industry.”
EMPLOYER ASSESSMENT FORMULA:
Employer = Act 57 of 1997 Employer X Employer Assessment
Assessment Assessment Factor Premium Base
Act 57 of 1997 Employer Assessment Factor
A factor expressed to four decimal places proposed by the Pennsylvania Compensation Rating Bureau and approved by the
Pennsylvania Insurance Commissioner.
Employer Assessment Premium Base
Calculation of Employer Assessment Premium Base proceeds by adding back to the total policy premium the amount of any
Small Deductible Premium Credit or Large Deductible Premium Credit.
Code 0938
EMPLOYER ASSESSMENT FACTOR _________ EMPLOYER ASSESSMENT $__________
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WC 00 04 19
PREMIUM DUE DATE ENDORSEMENT
Section D of Part Five of the policy is replaced by this provision:
PART FIVE
PREMIUM
D. Premium is amended to read:
You will pay all premium when due. You will pay the premium even if part or all of a workers compensation law is
not valid. The due date for audit and retrospective premiums is the date of the billing.
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 04 21 D
CATASTROPHE (OTHER THAN CERTIFIED ACTS OF TERRORISM) PREMIUM ENDORSEMENT
This endorsement is notification that your insurance carrier is charging premium to cover the losses that may occur in the
event of a Catastrophe (other than Certified Acts of Terrorism) as that term is defined below. Your policy provides
coverage for workers compensation losses caused by a Catastrophe (other than Certified Acts of Terrorism). This premium
charge does not provide funding for Certified Acts of Terrorism contemplated under the Terrorism Risk Insurance Program
Reauthorization Act Disclosure Endorsement (WC 00 04 22 B), attached to this policy.
For purposes of this endorsement, the following definitions apply:
• Catastrophe (other than Certified Acts of Terrorism): Any single event, resulting from an Earthquake, Noncertified
Act of Terrorism, or Catastrophic Industrial Accident, which results in aggregate workers compensation losses in
excess of $50 million.
• Earthquake: The shaking and vibration at the surface of the earth resulting from underground movement along a
fault plane or from volcanic activity.
• Noncertified Act of Terrorism: An event that is not certified as an Act of Terrorism by the Secretary of Treasury
pursuant to the Terrorism Risk Insurance Act of 2002 (as amended) but that meets all of the following criteria:
a. It is an act that is violent or dangerous to human life, property, or infrastructure;
b. The act results in damage within the United States, or outside of the United States in the case of the
premises of United States missions or air carriers or vessels as those terms are defined in the Terrorism
Risk Insurance Act of 2002 (as amended); and
c. It is an act that has been committed by an individual or individuals as part of an effort to coerce the civilian
population of the United States or to influence the policy or affect the conduct of the United States
Government by coercion.
• Catastrophic Industrial Accident: A chemical release, large explosion, or small blast that is localized in nature and
affects workers in a small perimeter the size of a building.
The premium charge for the coverage your policy provides for workers compensation losses caused by a Catastrophe
(other than Certified Acts of Terrorism) is shown in Item 4 of the Information Page or in the Schedule below:
Schedule
State Rate Premium
© Copyright 2015 National Council on Compensation Insurance, Inc., All Rights Reserved.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 04 22 B
TERRORISM RISK INSURANCE PROGRAM REAUTHORIZATION ACT DISCLOSURE ENDORSEMENT
This endorsement addresses the requirements of the Terrorism Risk Insurance Act of 2002 as amended and extended by
the Terrorism Risk Insurance Program Reauthorization Act of 2015. It serves to notify you of certain limitations under the
Act and that your insurance carrier is charging premium for losses that may occur in the event of an Act of Terrorism.
Your policy provides coverage for workers compensation losses caused by Acts of Terrorism, including workers
compensation benefit obligations dictated by state law. Coverage for such losses is still subject to all terms, definitions,
exclusions, and conditions in your policy, and any applicable federal and/or state laws, rules, or regulations.
Definitions
The definitions provided in this endorsement are based on and have the same meaning as the definitions in the Act. If
words or phrases not defined in this endorsement are defined in the Act, the definitions in the Act will apply.
“Act” means the Terrorism Risk Insurance Act of 2002, which took effect on November 26, 2002, and any amendments
thereto, including any amendments resulting from the Terrorism Risk Insurance Program Reauthorization Act of 2007.
“Act of Terrorism” means any act that is certified by the Secretary of the Treasury, in consultation with the Secretary of
Homeland Security, and the Attorney General of the United States as meeting all of the following requirements:
a. The act is an act of terrorism.
b. The act is violent or dangerous to human life, property or infrastructure.
c. The act resulted in damage within the United States, or outside of the United States in the case of the premises of
United States missions or certain air carriers or vessels.
d. The act has been committed by an individual or individuals as part of an effort to coerce the civilian population of
the United States or to influence the policy or affect the conduct of the United States Government by coercion.
“Insured Loss” means any loss resulting from an act of terrorism (and, except for Pennsylvania, including an act of war, in
the case of workers compensation) that is covered by primary or excess property and casualty insurance issued by an
insurer if the loss occurs in the United States or at the premises of United States missions or to certain air carriers or
vessels.
“Insurer Deductible” means, for the period beginning on January 1, 2015, and ending on December 31, 2020, an amount
equal to 20% of our direct earned premiums, during the calendar year immediately preceding calendar year.
Limitation of Liability
The Act limits our liability to you under this policy. If aggregate Insured Losses exceed $100,000,000,000 in a calendar year
and if we have met our Insurer Deductible, we are not liable for the payment of any portion of the amount of Insured Losses
that exceeds $100,000,000,000; and for aggregate Insured Losses up to $100,000,000,000, we will pay only a pro rata
share of such Insured Losses as determined by the Secretary of the Treasury.
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Policyholder Disclosure Notice
1. Insured Losses would be partially reimbursed by the United States Government. If the aggregate industry Insured
Losses exceed:
a. $100,000,000, with respect to such Insured Losses occurring in calendar year 2015, the United States Government
would pay 85% of our Insured Losses that exceed our Insurer Deductible.
b. $120,000,000, with respect to such Insured Losses occurring in calendar year 2016, the United States Government
would pay 84% of our Insured Losses that exceed our Insurer Deductible.
c. $140,000,000, with respect to such Insured Losses occurring in calendar year 2017, the United States Government
would pay 83% of our Insured Losses that exceed our Insurer Deductible.
d. $160,000,000, with respect to such Insured Losses occurring in calendar year 2018, the United States Government
would pay 82% of our Insured Losses that exceed our Insurer Deductible.
e. $180,000,000, with respect to such Insured Losses occurring in calendar year 2019, the United States Government
would pay 81% of our Insured Losses that exceed our Insurer Deductible.
f. $200,000,000, with respect to such Insured Losses occurring in calendar year 2020, the United States Government
would pay 80% of our Insured Losses that exceed our Insurer Deductible.
2. Notwithstanding item 1 above, the United States Government will not make any payment under the Act for any portion
of Insured Losses that exceed $100,000,000,000.
3. The premium charge for the coverage your policy provides for Insured Losses is included in the amount shown in Item 4
of the Information Page or in the Schedule below.
Schedule
State Rate Premium
© Copyright 2015 National Council on Compensation Insurance, Inc., All Rights Reserved.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 37 04 01
PENNSYLVANIA AUDIT NONCOMPLIANCE CHARGE ENDORSEMENT
Part Five – Premium, Section G. (Audit) of the Workers Compensation and Employers Liability Insurance Policy is revised
by adding the following:
If you do not allow us to examine and audit all of your records that relate to this policy, and/or do not provide audit
information as requested, we may apply an Audit Noncompliance Charge (ANC).
The charge is determined by applying the ANC Multiplier to the ANC Basis shown in the table below:
ANC Basis
ANC Multiplier
Estimated Annual Premium Two times
If you allow us to examine and audit all of your records after we have applied an ANC, we will remove the ANC and revise
your premium in accordance with our manuals and Part 5 – Premium, E. (Final Premium) of this policy.
The application of the ANC is subject to the following conditions:
a) Carriers must comply with all applicable state laws and/or regulations related to audits of workers
compensation insurance policies.
b) The Audit Noncompliance Charge Endorsement is optional. When used, the Audit Noncompliance Charge
Endorsement and/or applicable state-specific endorsement must be attached to the policy at inception of the
policy term being audited.
c) The carrier must make two attempts to obtain the audit information and/or complete the audit. At each
attempt, the carrier must notify the employer regarding the specific required records and the amount of the
ANC to be applied if the employer continues to refuse to comply with the audit.
d) The carrier must adequately document the audit file regarding the above attempts to obtain the required audit
information.
This ANC rule applies to mail/email, telephone, computer (remote access), and physical audits, unless otherwise provided
by state law.
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SECTION 3 ENDORSEMENTS
EFFECTIVE DATE: OCTOBER 1, 2017
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The scenarios listed below may occur and are treated as follows:
If an ANC is applied and the employer…
Then the carrier…
Pays the ANC and later allows the audit
• Performs the final audit and determines the final policy
premium based on the results of the audit; and
• Refunds the ANC to the employer, or applies the ANC
amount to any outstanding balance on the policy
Submits a unit statistical correction report to remove the
ANC charge from the previously reported Unit Statistical
data.
Does not pay the ANC but later allows the audit
Performs the final audit and determines the final policy
premium based on the results of the audit
Pays the ANC but does not later allow the audit
________________________
Does not pay the ANC and does not later allow the
audit.
Does not change the previously reported:
• Unit Statistical data
• Noncompliance transactions
Note: The Audit Noncompliance Charge Endorsement must be attached to the policy at inception of the policy term being
audited.
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 4 RETROSPECTIVE RATING PLANS
EFFECTIVE DATE: OCTOBER 1, 2017
PAGE 1
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
SECTION 4
RETROSPECTIVE RATING PLANS – PENNSYLVANIA
Retrospective rating is an insurance pricing system which adjusts the premium for the insurance to which it
applies on the basis of losses incurred during the period covered by that insurance. In Pennsylvania a carrier
must file with the Pennsylvania Insurance Department such plan rules and rating values as necessary to
implement retrospective rating plans for use in writing workers compensation insurance.
The Pennsylvania Workers’ Compensation Act of June 2, 1915, as amended, requires PCRB filings other than
United States Longshore and Harbor Workers’ Compensation Act (LHWCA) filings to exclude all expense and
profit considerations as well as loss adjustment expenses. Beginning effective December 1, 1993, the PCRB has
filed and this Manual includes only selected rating values which are exclusive of expense and profit
considerations for coverages other than LHWCA and which are inclusive of such provisions for LHWCA
coverage.
For sake of consistency with standard language in retrospective rating plans in use in other jurisdictions selected
Pennsylvania retrospective rating plan rating values are identified using terminology common to such other
retrospective rating plans. The use of such terminology in this section of the Manual does not change the
meaning of words or terms used elsewhere in the Manual nor are differences in precise wording used to describe
specific items indicative of any substantive difference between sections. For example, the term "pure premium"
used in this section and the term "loss cost" used elsewhere in this Manual are synonymous.
A carrier may file retrospective rating plans which use different and/or additional rating values from those shown
in this Manual. In such cases the individual carrier values supersede application of the PCRB values. Information
regarding such individual carrier retrospective rating plans must be obtained from those carriers or their
authorized representatives.
IMPORTANT NOTES
Selected Retrospective Rating Plan Rating Values
See Section 2 - Rating Values and Classifications of this Manual for values
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5 EXPERIENCE RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 1
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
TABLE OF CONTENTS
SECTION 5 – EXPERIENCE RATING PLAN
I. INSTRUCTIONS
II. DEFINITIONS
1. Risk
2. Legal Entity
3. Affiliate
4. Experience
5. Appeals
6. Rating Effective Date (RED)
III. GENERAL PROVISIONS
1. Eligibility Requirements
2. Experience Period
3. Experience Period Extension
4. Multiple Policy Period
5. Experience to be Used
6. Self-Insurer’s Data
7. Administration of Property (Fiduciary and Non-Fiduciary)
8. Combination of Entities
9. Change of Ownership
10. Joint Ventures
IV. APPLICATION OF EXPERIENCE MODIFICATION
1. Experience Modification
2. Period and Operations Affected
3. Single Policy Risk
4. Multiple Policy Risk
V. TABULATION OF EXPERIENCE
1. Experience used for Rating
2. Rating Forms
3. Payrolls
4. Losses
5. Limitation on Total Losses Employed in a Rating
6. Moral Responsibility
7. Revision of Losses
8. Third Party Cases
VI. RATING PROCEDURE
1. Actual Losses
2. Expected Losses
3. Credibility
4. Maximum Value Charge
5. Experience Modification
VII. SCHEDULE RATING PLAN
TABLE B – Credibility Table
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5 EXPERIENCE RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 2
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
GENERAL RULES
SECTION I – INSTRUCTIONS
1. The Experience Rating Plan is intended to determine whether a specific risk presents a hazard for future insurance which
is better or worse than the hazard of the average risk in the classification to which the risk has been assigned.
2. The rules of this Plan shall govern the experience rating procedure to be followed in connection with workers
compensation and employers' liability Insurance.
These rules have been prepared as applicable to policies written or issued for a period not in excess of one year. When,
however, policies are written for periods of more than one year, such policies shall be considered as consisting of
consecutive units of twelve months, or if the period of coverage is not a multiple of twelve months, the first or last unit
shall be considered as though it were a short term policy. If, however, coverage is written for a period that is more than
one year but not more than one year and sixteen days, such entire period shall be considered as a unit of coverage. Each
unit as defined above shall be subject separately to all of the rules and procedures specified in the Plan to the same
degree as if it actually constituted a separate policy.
In the event the policy period for a long term policy is more than one year and sixteen days, and is not made up of
complete twelve-month periods, an endorsement shall be attached to the policy specifying whether the first or last unit
shall be considered as though it were a short term policy.
3. This Plan and all amendments thereto, unless otherwise specifically provided, shall be applied as of the first rating
effective date of the risk, as established by the Bureau, which is on or after the effective date of any change in the rules or
rating values of this Plan, but shall not otherwise be available to outstanding ratings.
4. A Policy cannot be cancelled, rewritten or extended for purposes of enabling a risk to qualify for, or avoid application of
this Plan.
SECTION II – DEFINITIONS
1. Risk. The term "risk" as used in this Plan shall mean
(a) A single legal entity.
(b) Two or more affiliates which qualify for combination under the rules of Section III of this Plan.
2. Legal Entity. The term "legal entity" or "entity" shall mean an individual, partnership, corporation, unincorporated
association or fiduciary (e.g., trustee, receiver, executor or administrator). Divisions or similar units of a legal entity do not
qualify as separate entities.
3. Affiliate. The term "affiliate" shall mean entities in each of which the same entity or group of entities own a majority
interest.
4. Experience. For the purpose of this Plan, experience shall mean the record established by a risk under workers
compensation and employers' liability Insurance, as disclosed by the losses incurred by the insurance carrier or carriers
and the payrolls or other exposures segregated according to classification of operations.
If the classification assigned to a risk is revised or modified, for the purpose of this Plan the Bureau shall similarly
reassign the classification of the experience period except that, if the revision is due to a change in operations, no part of
the experience period prior to such operations change shall be affected.
Note: For special provisions applicable to self-insurers' data see Rule 6 of Section III.
5. Appeals. Any determination or decision of the Bureau for an individual risk under the Pennsylvania Experience Rating
Plan may be appealed pursuant to RULE XVI, APPEALS FROM APPLICATION OF THE RATING SYSTEM
PROCEDURE, Section 1 of this Manual.
6. Rating Effective Date (RED) is the earliest date that a specific experience modification is applied to a policy.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5 EXPERIENCE RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 3
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
SECTION III – GENERAL PROVISIONS
1. Eligibility Requirements. A risk shall qualify for rating under this Plan if the premium developed by the audited payrolls
or other exposures of the experience period, extended at current Bureau Loss Costs, is $10,000 or more.
(a) Eligibility requirements will be determined without consideration of Maritime Liability, Liability under the Federal
Employers' Liability Act, Excess Limits and Additional Medical Coverage, the nonrateable element for Explosives
Manufacturing, and Atomic Energy Projects.
(b) Risks shall be disqualified by a lapse of insurance of two years or more until they again qualify for experience rating
following the lapse.
(c) The RED may differ from a risk’s policy effective date for reasons including, but not limited to:
• Short–term policies
• Cancellations
• Gaps in Coverage
• Changes in ownership or combinability status
• Multiple policy effective dates
• A policy that is longer than one year and 16 days
• Late receipt of current policy information by the PCRB
To determine a risk’s RED, the PCRB will review the most recent full–term policies and unit statistical data. For purposes
of this rule, a full–term policy is written for 12 months and is not cancelled prior to its expiration date.
The application of Rules 2 and 3 of this section is subject to the provisions of Section V "Tabulation of Experience" of this
Plan.
2. Experience Period. The experience period, except as otherwise provided in Rules 3 and 4 of this Section, shall be not
more than three (3) years, commencing four (4) years prior and terminating one (1) year prior to the date for which an
experience modification is to be established, but in no event shall be less than the one policy year (twelve months)
commencing two (2) years prior and terminating one (1) year prior to the date for which an experience modification is to
be established. Completed policy periods only shall be used and all such periods wholly within the experience period shall
be used.
3. Experience Period Extension. If for any reason a part of the earliest policy period falls outside of the normal three (3)
year maximum period, such earliest policy period shall be retained in full provided the entire experience period does not
then exceed three and three-quarters (3¾) years, and shall be rejected in full if its retention serves to increase the
experience period beyond three and three-quarters (3¾) years.
If the policy period immediately preceding the earliest policy period completely within the normal three year experience
period is less than a twelve month period and has been used in only two previous ratings, then such short term policy
period shall be retained in full provided the entire experience period does not then exceed three and three-quarters (3¾)
years, and shall be rejected in full if its retention serves to increase the experience period beyond three and three-
quarters (3¾) years.
4. Multiple Policy Experience. If the experience used in rating a risk involves two or more policies varying in expiration
date, the experience period shall be determined for each entity separately in accordance with the foregoing rules, except
that the experience for each non-controlling entity shall close with the completed policy period beginning more than one
year and terminating not less than six months
prior to the date for which an experience modification is to be established.
5. Experience to be Used. The entire experience of the risk (except as otherwise provided in Rule 1 of Section V of this
Plan) incurred within the experience period on all its operations, whether such operations are normal to the business or
otherwise, shall be reported and used in determining the experience modification. The Bureau may, at its discretion,
verify any or all the data from which the experience modification is to be determined.
Experience developed on work let to and performed by an uninsured contractor shall be considered as the experience of
the primary contractor or principal whose insurance carrier is liable for the payment of compensation under any provisions
of the Pennsylvania Workers Compensation and Occupational Disease Acts, as respects such work.
6. Self-Insurers' Data. The experience of self-insurers may be accepted by the Bureau provided the experience on self-
insured operations is submitted on the approved form, giving the required information with respect to payrolls and losses.
Such statement shall be secured, verified and submitted by an interested carrier.
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Self-insured experience shall not be used in rating a risk unless the operations that produced such experience are to be
insured under a Standard Workers Compensation and Employers' Liability Policy.
7. Administration of Property (Fiduciary and Non-Fiduciary). Ownership interest shall be deemed to be vested in a
fiduciary when a fiduciary is involved. However, "Fiduciary" shall not include a debtor in possession or a trustee under a
revocable trust or a franchisor. Ownership interest held by an entity in a fiduciary capacity and ownership interest held by
the same entity in a non-fiduciary capacity shall be deemed to be ownership by the same entity.
COMBINATIONS OR CHANGES OF STATUS
8. Combination of Entities.
(a) Affiliates shall be combined for rating purposes if:
(i) The affiliates involved constitute the component parts of an enterprise performing a continuous and/or
integrated process or operation, or
(ii) There is interchange of employment (other than office and salesmen) between two or more of the affiliates
involved in the combination.
Separate policies may not be issued to affiliates, which are required to be combined under this rule.
(b) Affiliates which are not required to be combined under Rule 8(a) may be combined upon the mutual agreement of
the risk and the carrier(s) involved. If such combination is agreed to, insurance may be provided either by a single
policy insuring all affiliates, or by separate policies for each affiliate issued by one or more insurance carriers. In the
latter case, the experience modification established for the entire risk shall apply on each policy to each affiliate. If
all affiliates are not combined, then each affiliate not otherwise subject to Rule 8(a) shall be insured under a
separate policy and rated on its own experience, providing it meets the qualifications for experience rating as
specified in Rule 1 of this Section.
(c) When one or more mandatory combinations of affiliates under Rule 8(a) exist, insurance for each such combination
may be provided by a single policy. Each mandatory combination and any other affiliates which are not required to
be a part of any mandatory combination pursuant to Rule 8(a) may be separately rated and separately insured.
Exception: If any one or more affiliates not required to be combined under Rule 8(a) or mandatory combinations
voluntarily choose to be insured under a single policy, then all affiliates shall be insured under a single policy and
the experience modification established for the entire risk shall apply to each affiliate.
Example
Five legal entities are commonly owned. Company A and Company B have an interchange of employees. Company C and
Company D have a continuity of operations. Company E is unrelated except through ownership.
By Rule 8(a), Company A and Company B must be combined for rating and must be covered by a single policy. Similarly, by
Rule 8(a), Company C and Company D must be combined for rating and must be covered by a single policy. Company E may
be separately rated and covered by a separate policy.
Company
Rating
Policy
Company A
Combined
Combined
Company B
A & B
Policy 1
Company C
Combined
Combined
Company D
C & D
Policy 2
Company E
Separate
Policy 3
If any combination of these separate policy coverages is elected, then all commonly owned entities must be combined for rating
and must be covered by a single policy. Thus, if Companies A and B desire to be combined with Company E, they must also
combine with Companies C and D, and all must be covered by a single policy.
(d) If an entity owns a majority interest in another entity which, in turn, owns the majority interest in another entity, all
entities so related shall be considered as being under the same ownership for the purposes of this rule, regardless
of the number of entities in succession.
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(e) Separate legal entities organized for religious purposes within the same religious denomination shall not be
combined for rating purposes; provided, however, that combination may be made as respects all such entities in
each of which the same central authority appoints or controls the appointment of the board of trustees or similar
body and exercises direct, complete and active control over the finances, properties, operations and activities.
In the term "majority interest,” as used in this rule, "majority" shall mean more than 50%.
If an entity other than a partnership
i. has issued voting stock, majority interest shall mean a majority of the issued voting stock;
ii. has not issued voting stock, majority interest shall mean a majority of the members;
iii. has not issued voting stock and has no members, majority interest shall mean a majority of the board of
directors or comparable governing body.
If an entity is a partnership, majority interest shall be determined in accordance with the participation of each
general partner in the profits of the partnership.
Note: If a combination of entities is required or has been elected, and if two or more different combinations
are possible in accordance with the provisions of this rule, the combination involving the greatest
number of entities shall be made. The experience of any entity used in such a combination shall not
otherwise be used in combination with any other entity.
The experience to be used in a rating combination shall be subject to the provisions of the rule
"Change of Ownership" of this Section.
(f) Affiliates combined for rating voluntarily (i.e., not a mandatory combination), which wish to change their rating
option and have each affiliate separately rated based on its individual experience, may petition the Bureau to do so.
Upon Bureau approval, separate policies must be issued for each affiliate. Unless the Bureau is provided with the
segregated experience needed to produce separate ratings for each affiliate in an acceptable format, each affiliate
will continue to be rated using combined experience for any policy period(s) for which segregated experience is not
available and its own separately reported experience for policy period(s) subsequent to the separation.
9. Ownership Changes.
(a) For purposes of this Plan, a change in ownership includes any of the following:
(i) sale, transfer or conveyance of all or a portion of an entity's ownership interest
(ii) sale, transfer or conveyance of an entity's physical assets to a purchasing entity which takes over the
operation of the selling entity and wherein the selling entity
(a) becomes entirely inactive with no employees or
(b) retains a few employees for the purpose of closing out its affairs prior to dissolution as a legal entity or
(c) retains a few clerical employees for the purpose of carrying on operations in connection with
investment of its financial assets
(iii) merger or consolidation of two or more entities
(iv) formation of a new entity subsequent to the dissolution or non-operative capacity of an entity
(v) voluntary or court mandated establishment of a trustee or receiver, excluding a debtor in possession, a
trustee under a revocable trust or franchisor
(b) Continuation of Experience. Unless excluded under paragraph (c), the experience for any entity undergoing a
change in ownership shall be transferred to the experience of the acquiring, surviving or new entity. The date of
revision will be the later of the following two dates: 1) the effective date of the policy in effect at the time the Bureau
receives a completed ERM-14 form outlining the ownership change or 2) the date on which the change in
ownership occurred.
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(i) Partial Sale: If an entity disposes of a part of its assets or operations but otherwise continues to operate its
business, all experience incurred prior to the sale shall be used in future ratings of the entity.
NOTE: Future experience ratings of a risk shall retain all experience for any part of its operations which may have
been discontinued or self-insured.
(c) Exclusion of Experience. The experience of any entity undergoing a change in ownership shall be retained and
used in future experience ratings unless one or both of the following requirements (i) and (ii) are met at the same
time of the ownership change:
(i) A change in majority interest occurs and the change in majority interest is accompanied by a complete
change in operation and function sufficient to result in a change of governing classification and the change in
majority interest is accompanied by a change in the process and hazard of the operation
(ii) A change in majority interest occurs and the change in majority interest is accompanied by a change in
employees such that all or a substantial portion of the employees of the new ownership are not retained from
the prior ownership.
(d) If the experience of an entity undergoing a change in ownership is to be excluded from future experience ratings for
the entity, the experience modification no longer applies as of the date of the ownership change unless the entity is
acquired by another entity which has an existing experience modification. In that case, the modification of the
acquiring entity shall apply.
(e) Multiple Entities. When two entities under substantially the same ownership have been insured under a single
policy, and the ownership of one or both of them is changed so that there is no longer any connection between
them, the procedure shall be as follows:
(i) If the experience of the entities has been combined for rating purposes during the entire experience period,
the experience incurred prior to the change shall not be used for future ratings, unless
(a) the insurance carrier or carriers request that new modifications be established, and
(b) the Bureau is furnished with the experience required for the calculation of such modifications
submitted in an acceptable format.
(ii) If the experience of the entities has been combined for less than two years at the time of the change, so that
the experience for each entity is available during the period they were separately insured, the experience for
each entity shall be used for the purpose of calculating new experience modifications.
When three or more entities under substantially the same ownership have been insured under a single
policy, and the ownership of one of the entities has been changed so that there is no longer any connection
between it and the remaining entities, the existing experience modification shall continue to apply to the
entities whose ownership has not changed. The entity whose ownership has changed shall not be subject to
experience modification unless it has been purchased by an entity which has an applicable experience
modification.
When three or more entities under substantially the same ownership have been insured under a single policy
and the ownership of two or more of the entities has been changed so that common ownership no longer is
present, the experience incurred prior to the date of the change shall not be used for future ratings, unless
(i) the insurance carrier or carriers request that new modifications be established, and
(ii) the Bureau is furnished with the experience required for the calculation of such modifications
submitted in an acceptable format.
(f) Employee Leasing. If (1) an entity terminates its employment relationship with all, or substantially all, its
employees, (2) all or substantially all such employees are thereafter employed by another entity which leases such
employees to the original employer, and (3) workers compensation insurance for the leased employees is provided
under a Master Policy issued to the second entity, the experience incurred prior to the termination of the original
employment relationship shall be used in future ratings of the second entity. See Section 1, Rule XVII –
Professional Employer Organizations, Professional Employer Agreements and Professional Employer Services for
additional information.
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10. Joint Ventures. When two or more risks associate for the purpose of undertaking one or more projects as a joint venture,
the premium for the operation involved shall not be subject to experience modification until such time as the joint venture
qualifies for experience rating in accordance with the provisions of Rule 1 of this Section, subject, however, to the
following conditions:
(1) The contracts shall be awarded in the name of the associated risks as a joint venture.
(2) The joint ventures shall share responsibility for, and participate in the control, direction and supervision of all work
undertaken.
(3) The joint ventures shall maintain a common bank account, payroll and business records.
(4) When the joint venture becomes subject to experience rating, all applicable experience modifications shall be
based exclusively on the experience of the joint venture. The experience developed under a joint venture shall be
excluded from the future rating of the individual ventures.
SECTION IV
APPLICATION OF EXPERIENCE MODIFICATION
1. Experience Modification. An experience modification for a qualified risk shall be determined annually (except as
provided in Rules 3 and 4 of this Section) and shall be effective as of the RED of the risk. No more than one experience
modification shall apply to a risk at the same time. Subject to the exceptions noted below, the experience modification
shall be applied to the premium developed by the use of carrier rates in force on the effective date of the policy.
EXCEPTIONS:
Premiums Not Subject to Experience Rating:
The following are not subject to experience rating:
i. Expense Constants.
ii. The policy minimum premium.
iii. Premium under the National Defense Projects Rating Plan.
iv. Premium under Rule 1 of the Atomic Energy Procedure.
v. The surcharge premium under Rule 2 of the Atomic Energy Procedure.
vi. Premium developed under Code 9740 - Terrorism
vii. Premium developed under Code 9741 – Catastrophe (other than Certified Acts of Terrorism)
2. Period and Operations Affected. The experience modification shall be effective for a period of twelve months (except as
provided in Rules 3 and 4 of this Section) and shall apply to all the operations of the risk, regardless of whether the
current or any new operations are assigned to the same classifications as were used in establishing such modification.
3. Single Policy Risk. If a risk is covered by a single policy, the following procedure shall apply:
(a) The experience modification effective as of the RED shall apply for the full term of the policy which becomes
effective on such date and also for the full term of any policy which becomes effective within three months after
such date.
(b) If a policy is written for a period of one year, but is extended for a period of not more than 16 days, the experience
modification in effect as of the original termination date shall remain in effect until the termination date of the
extended policy. The experience modification which would have become effective as of the RED shall apply for a
period of one year from the effective date of the new policy.
(c) If a policy becomes effective on a date more than three months after the RED:
i. the outstanding experience modification shall apply to the new policy for the period corresponding to the
unexpired term of the rating.
ii. a new experience modification then shall apply for the unexpired term of the outstanding policy.
iii. thereafter, a new modification shall apply annually as of a new RED. The new RED shall be the date twelve
months after the effective date of the new policy.
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4. Multiple Policy Risk. If a risk is covered by several policies (as provided in Rule 8 of Section III of this Plan) which differ
as to inception dates, the following procedure shall apply:
A single experience modification shall be computed to be effective for a period of twelve months beginning on the RED to
be established by the Bureau. The Bureau may, however, authorize the application of an existing experience modification
for a period not to exceed fifteen months or a new experience modification for a period greater than three months and
less than twelve months for the purpose of establishing a new RED. Any policy effective prior to the new RED established
by the Bureau shall be cancelled as of such date and rewritten for a period of twelve months. Any policy effective
subsequent to the new RED established by the Bureau shall be written to expire concurrently with the next ensuing RED
or shall be cancelled as of that date.
Any policies subject to this rule which are extended beyond the new period of twelve months shall be subject to the
provisions of Rules 3(b) and 3(c) of this Section.
SECTION V
TABULATION OF EXPERIENCE
1. Experience Used for Rating. The experience used for rating purposes shall be the individual risk experience valued at
least three months prior to the rating date and reported in accordance with the provisions of the Pennsylvania Workers'
Compensation Statistical Plan. It shall include Voluntary Compensation insurance, but shall exclude Maritime
Employments and Employments under the Federal Employers' Liability Act.
2, Rating Forms. To determine the experience modification, the prescribed experience shall be tabulated by the Bureau on
approved rating form.
3. Payrolls. The audited payrolls or other exposures for each classification for the experience period shall be tabulated by
policy years.
4. Losses. Incurred losses shall be tabulated by policy years in the manner indicated below.
(a) Losses as reported (indemnity, medical and total) shall be shown for each policy year. Losses incurred shall be on
a gross basis before the application of the deductible, when such coverage is provided.
(b) Losses which are subject to average or limiting values, as provided in Rule 5 of this Section, shall be listed
individually, showing the total cost of each case as reported and as used for rating purposes. Multiple injury
accidents shall be identified in the appropriate column of the rating form.
Exception: All claims reported with Catastrophe Code No. 48 shall be excluded from experience
rating calculations. Refer to Pennsylvania Workers Compensation Statistical Plan Manual,
Section 2, C. 11. for definition of losses included under Catastrophe Code No. 48.
5. Limitation on Total Losses Employed in a Rating. To prevent unreasonable increases in rate for accidents whose
occurrence or severity is a matter of chance, a scale of values has been determined and is to be used in place of the
actual cost of such accidents when the actual cost exceeds the limiting value. No single accident, whether to one or more
persons, shall be used for rating purposes at a value greater than that shown in Table B, column (3).
Exceptions: Multiple injury accidents in the Explosives and Ammunitions Mfg. Classifications (Exception: Code 4777,
Explosives Distribution), shall be used for rating purposes at not more than twice the value of Table B, column (3) if two
persons are injured, at not more than three times if three persons are injured and at not more than four times if four or
more persons are injured.
6. Moral Responsibility. No loss shall be excluded from the experience of a risk on the ground that the employer was not
morally responsible for the accident that caused such loss.
7. Revision of Losses. It shall not be permissible to revise values because of department or judicial decision or because of
developments in the nature of injury between two valuation dates except in cases:
(a) where loss values are included or excluded through mistake other than error of judgment, or
(b) where a claim is declared non-compensable (see note below), or
(c) where the claimant or carrier has recovered in an action against a third party, or
(d) where a claim should have been reported with Catastrophe Code No. 48, or
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(e) where a claim or a portion of a claim is ruled or officially declared fraudulent.
In the above circumstances, revised statistical report(s) are required to be submitted in accordance with the approved Statistical
Plan. When a change to a claim value due to the above circumstances is known to the insurer with certainty within 48 months of
the expiration of an experience rating which included loss values for that claim, such revised statistical report(s) shall be used to
adjust that experience rating. Such adjustments to experience ratings shall be made regardless of when the correction report(s)
reflecting the cited event(s) is/are submitted to or received by the PCRB.
Note: For purposes of this rule, the term "non-compensable" refers to:
i. an official ruling specifically holding that a claimant is not entitled to benefits under the provisions of the
Pennsylvania Workers Compensation or Occupational Disease Act.
ii. a case where no claim was filed during the period of limitation provided by the Pennsylvania Workers
Compensation or Occupational Disease Act for the filing of such claim and the carrier therefore closes the
case.
iii. a case where the carrier contends, prior to the valuation date, that a claimant is not entitled to benefits under
the Pennsylvania Workers' Compensation or Occupational Disease Act and the claim is officially closed
because of the claimant's failure to prosecute his claim.
8. Third Party Cases.
(a) Pending Cases. When a negligence claim or suit has been instituted by a claimant against a third party, the
procedure shall be as follows:
If the claim or suit against the third party has not been settled or finally adjudicated, the incurred loss shall be
included in the rating, since failure to recover against a third party is no bar to compensation and the
insurance carrier may eventually be obliged to indemnify the claimant in whole or in part for the loss
sustained.
(b) Settled Cases. In cases where the carrier has received reimbursement under subrogation rights, or where the
injured employee or his dependents have recovered from a third party, the procedure shall be as follows:
In cases where the total incurred cost prior to recovery is less than the accident limitation value shown in
Table B, column (3), only the net loss shall be used in the rating. In cases where the total incurred cost prior
to recovery exceeds the accident limitation value shown in Table B, column (3), the amount to be used in the
rating shall be such proportion of the limiting value as the net loss bears to the total incurred cost prior to
recovery.
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SECTION VI
RATING PROCEDURE
1. Actual Losses. Actual Losses (A), as tabulated in accordance with the provisions of Rules 4 and 5 of Section V, shall be
used in the rating.
2. Expected Losses. Expected Losses (E) shall be determined from the application of the appropriate Expected Loss
Factor, shown in Table A, to the payrolls or other exposures for each classification for the experience period.
3. Credibility. The Credibility (C) of the experience of the risk shall correspond to Expected Losses (E), as shown in Table
B.
4. Maximum Value Charge. A limitation charge (L) reflecting the loss dollars eliminated by the Maximum Value placed on
One Accident, shall be included in calculating the modification. The Charge times Credibility, or L x C, shall be determined
by entering Table B at the level of Expected Losses for the experience period.
5. Experience Modification. The Experience Modification (M) shall be determined from the formula:
AC + ELC + E(1.000 - C)
E = Indicated Modification, Final Modification Capped to +/- 25% of Prior
Modification, except that where the Indicated Modification is less than unity (1.000) and the Capped Modification is
greater than unity (1.000), then the Final Modification shall be set equal to unity (1.000).
The experience modification shall be rounded to three decimal places.
SECTION VII
SCHEDULE RATING PLAN
1. The loss and/or expense components or an insured risk’s premium may, at the option of the underwriting carrier, be
adjusted in accordance with provisions of this plan to reflect defined characteristics of the risk which, in the sole
judgment of the underwriting carrier, are not adequately reflected in prior experience of the insured risk.
2. At the option of the underwriting carrier, this plan may be applied to any risk regardless of premium size.
3. All statistical reporting requirements of the Pennsylvania Compensation Rating Bureau and the Pennsylvania Insurance
Department, including provisions of the Pennsylvania Statistical Plan Manual, Annual Calls for Financial Data
Experience and Pennsylvania Special Schedule W, are applicable to business written in accordance with this plan and
must be complied with by carriers using this plan.
4. Schedule rating credits or debits must be applied as a percentage factor to premium computed after experience
modification (if the insured is eligible for experience rating) and before carrier premium discounts and expense
constants if applicable.
5. Schedule rating adjustments for any given risk shall be based on information contained in the carrier’s files and records
when the credit or debit is determined, and such supporting information must be retained in the carrier’s files and
records for such risk throughout the period of time in which the policy is subject to audit under provisions of the policy.
6. Acceptance of a policy by an insured shall constitute agreement with the amount of schedule rating credit or debit, if
applicable, or with the absence of any such credit or debit, if not applicable. Upon request of the insured, a carrier shall
make available documentation supporting the derivation of any proposed schedule rating credit or debit.
7. Upon request of the Pennsylvania Insurance Department or the Pennsylvania Compensation Rating Bureau, a carrier
shall make available documentation supporting the derivation of a credit or debit for any specified risk or risks.
8. No schedule rating credit or debit may be effective prior to the underwriting insurer’s receipt of information for a risk
supporting the schedule rating credit or debit in question. No schedule rating credit or debit may be changed mid-term
without the mutual agreement of the insured risk and the underwriting carrier.
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9. The following risk characteristics are eligible under this plan for assignment of credits or debits subject to the maximum
ranges set forth below:
Risk Characteristic Allowable Range of Credits or Debits
Features of Workplace Maintenance or Operation -10% to +10%
Risk Elements Not Addressed in Classification Plan -10% to +10%
Availability of Medical Facilities in or Near Workplace -5% to +5%
Safety Equipment/Devices Present in/Missing From Workplace -5% to +5%
Extraordinary Safety Programs Applicable to Workplace -5% to +5%
Qualifications of Employees -10% to +10%
Accommodations/Cooperation with Carrier by Management -5% to +5%
Considerations Related to Policy Expenses -5% to +5%
Other Risk Characteristics Not Addressed Above (Specify) -10% to +10%
10. The maximum schedule rating credit permissible for any risk under this plan is –25 percent. The maximum schedule
rating debit permissible for any risk under this plan is +25%.
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Table B
PENNSYLVANIA EXPERIENCE RATING PLAN
Weighted
Maximum Value
Maximum
of one
Value
Expected Losses
Credibility
Accident
Charge
"C"
"L" * "C"
(1)
(2)
(3)
(4)
-
10,706
0.283
42,500
0.146
10,707
11,784
0.287
42,500
0.149
11,785
12,909
0.291
42,500
0.151
12,910
14,085
0.295
42,500
0.153
14,086
15,318
0.299
42,500
0.155
15,319
16,612
0.303
42,500
0.157
16,613
17,971
0.307
42,500
0.159
17,972
19,399
0.311
42,500
0.161
19,400
20,901
0.315
42,500
0.163
20,902
22,481
0.319
42,500
0.165
22,482
24,144
0.324
42,500
0.168
24,145
25,894
0.332
42,500
0.172
25,895
27,737
0.340
42,500
0.176
27,738
29,678
0.348
42,500
0.180
29,679
31,723
0.356
42,500
0.184
31,724
33,877
0.364
42,500
0.188
33,878
36,147
0.372
42,500
0.193
36,148
38,539
0.380
42,500
0.197
38,540
41,061
0.388
42,500
0.201
41,062
43,719
0.395
42,500
0.204
43,720
46,522
0.403
42,500
0.209
46,523
49,479
0.411
42,500
0.213
49,480
52,598
0.418
42,500
0.216
52,599
55,889
0.426
42,500
0.220
55,890
59,363
0.433
42,500
0.224
59,364
63,030
0.441
42,500
0.228
63,031
66,902
0.448
42,500
0.232
66,903
70,993
0.455
42,500
0.236
70,994
75,315
0.463
42,500
0.240
75,316
79,884
0.479
42,500
0.248
79,885
84,715
0.495
42,500
0.256
84,716
89,825
0.511
42,500
0.264
89,826
95,232
0.527
42,500
0.273
95,233
100,956
0.543
42,500
0.281
100,957
107,018
0.559
42,500
0.289
107,019
113,442
0.575
42,500
0.298
113,443
120,250
0.591
42,500
0.306
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5 EXPERIENCE RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 13
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Table B
PENNSYLVANIA EXPERIENCE RATING PLAN
Weighted
Maximum Value
Maximum
of one
Value
Expected Losses
Credibility
Accident
Charge
"C"
"L" * "C"
(1)
(2)
(3)
(4)
120,251
127,472
0.607
42,500
0.314
127,473
135,135
0.623
42,500
0.322
135,136
143,271
0.640
42,500
0.331
143,272
151,914
0.647
42,500
0.335
151,915
161,102
0.654
42,500
0.339
161,103
170,875
0.661
42,500
0.342
170,876
181,277
0.668
42,500
0.346
181,278
192,356
0.674
42,500
0.349
192,357
204,166
0.681
42,500
0.352
204,167
216,764
0.688
42,500
0.356
216,765
230,212
0.694
42,500
0.359
230,213
244,582
0.701
42,500
0.363
244,583
259,948
0.708
42,500
0.366
259,949
276,396
0.714
42,500
0.370
276,397
294,018
0.721
42,500
0.373
294,019
312,918
0.727
42,500
0.376
312,919
333,209
0.734
42,500
0.380
333,210
355,017
0.740
42,500
0.383
355,018
378,484
0.747
42,500
0.387
378,485
403,765
0.753
42,500
0.390
403,766
431,037
0.759
42,500
0.393
431,038
460,495
0.766
42,500
0.396
460,496
492,358
0.772
42,500
0.400
492,359
526,876
0.779
42,500
0.403
526,877
564,716
0.785
42,500
0.406
564,717
605,023
0.791
42,500
0.409
605,024
649,328
0.797
42,500
0.413
649,329
697,647
0.804
42,500
0.416
697,648
750,444
0.810
42,500
0.419
750,445
808,254
0.816
42,500
0.422
808,255
871,689
0.822
42,500
0.425
871,690
941,454
0.828
42,500
0.429
941,455
1,018,369
0.834
42,500
0.432
1,018,370
1,103,385
0.840
42,500
0.435
1,103,386
1,197,614
0.846
42,500
0.438
1,197,615
1,302,362
0.853
42,500
0.442
1,302,363
1,419,169
0.859
42,500
0.445
1,419,170
1,549,860
0.865
42,500
0.448
1,549,861
1,696,617
0.871
42,500
0.451
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5 EXPERIENCE RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 14
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
Table B
PENNSYLVANIA EXPERIENCE RATING PLAN
Weighted
Maximum Value
Maximum
of one
Value
Expected Losses
Credibility
Accident
Charge
"C"
"L" * "C"
(1)
(2)
(3)
(4)
1,696,618
1,862,053
0.877
42,500
0.454
1,862,054
2,049,330
0.882
42,500
0.457
2,049,331
2,262,294
0.888
42,500
0.460
2,262,295
2,505,662
0.894
42,500
0.463
2,505,663
2,785,266
0.900
42,500
0.466
2,785,267
3,108,385
0.906
42,500
0.469
3,108,386
3,484,193
0.912
42,500
0.472
3,484,194
3,484,194
0.915
42,500
0.474
3,484,195
4,444,019
0.921
42,500
0.477
4,444,020
5,062,803
0.929
42,500
0.481
5,062,804
5,806,851
0.935
42,500
0.484
5,806,852
and over
0.938
42,500
0.486
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 1
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
GENERAL RULES
SECTION I – INSTRUCTIONS
1. The Merit Rating Plan is intended to grant premium discounts or assess premium surcharges to employers which do not
qualify under the uniform Experience Rating Plan. Premium discounts or surcharges under this Plan shall be based on the
number of compensable employee lost-time injuries incurred by each risk during the most recent two year period for which
statistics are available. Claims to be counted under this Plan are defined in Section V - Tabulation of Experience.
2. The rules of this Plan shall govern the merit rating procedure to be followed in connection with workers compensation and
employers' liability insurance. These rules have been prepared as applicable to policies written or issued for a period not in
excess of one year. When, however, policies are written for periods of more than one year, such policies shall be considered
as consisting of consecutive units of twelve months, or, if the period of coverage is not a multiple of twelve months, the first or
last unit shall be considered as though it were a short term policy. If, however, coverage is written for a period that is more
than one year but not more than one year and sixteen days, such entire period shall be considered as a unit of coverage.
Each unit as defined above shall be subject separately to all of the rules and procedures specified in the Plan to the same
degree as if it actually constituted a separate policy.
In the event the policy period for a long-term policy is more than one year and sixteen days and is not made up of complete
12-month periods, an endorsement shall be attached to the policy specifying whether the first or last unit shall be considered
as though it were a short term policy.
3. This Plan and all amendments thereto, unless otherwise specifically provided, shall be applied as of the first RED of the risk,
as established by the Bureau, which is on or after the effective date of any change in the rules or rating values of this Plan but
shall not otherwise be available to outstanding ratings.
4. It shall not be permissible by cancellation or rewriting or by the extension of the policy term to alter an existing policy for the
purpose of enabling the risk to qualify for or avoid application of this Plan.
5. Appeals. Any determination or decision of the Bureau for an individual risk under the Pennsylvania Merit Rating Plan may be
appealed pursuant to Rule XVI, APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE, Section 1 of this
Manual.
SECTION II – DEFINITIONS
1. Risk. The term “risk” as used in this Plan shall mean
a) A single legal entity.
b) Two or more affiliates which qualify for combination under the rules of Section III of this Plan.
2. Legal Entity. The term “legal entity” or “entity” shall mean an individual, partnership, corporation, unincorporated association
or fiduciary (e.g., trustee, receiver, executor or administrator). Divisions or similar units of a legal entity do not qualify as
separate entities.
3. Affiliate. The term “affiliate” shall mean entities in each of which the same entity or group of entities owns a majority interest.
4. Experience. For the purpose of this Plan experience shall mean the record established by a risk under Workers
Compensation and Employers' Liability Insurance, as disclosed by the losses incurred by the insurance carrier or carriers and
the payrolls or other exposures segregated according to classification of operations. If the classification assigned to a risk is
revised or modified, for the purpose of this Plan the Bureau shall similarly reassign the classification of the experience period
except that, if the revision is due to a change in operations, no part of the experience period prior to such operations change
shall be affected.
5. Compensable Employee Lost-Time Injury. The term “compensable employee lost-time injury” for purposes of this Plan shall
mean any claim having either an indemnity benefit payment or a case reserve for future indemnity benefit payments.
All claims reported with Catastrophe Code No. 48 shall be excluded from merit rating calculations.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 2
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
6. Rating Effective Date (RED) is the earliest date that a specific merit rating adjustment is applied.
7. Merit Rating Plan Discount. The term “Merit Rating Plan discount” for purposes of this Plan shall mean a reduction in the
subject premium developed by the use of the carrier rates in force on the RED applicable to the policy to which the Merit
Rating Plan is applied.
8. Merit Rating Plan Surcharge. The term “Merit Rating Plan surcharge” for purposes of this Plan shall mean an increase in the
subject premium developed by the use of the carrier rates in force on the RED applicable to the policy to which the Merit
Rating Plan is applied.
9. Merit Rating Plan Adjustment. The term “Merit Rating Plan adjustment” for purposes of this Plan shall mean either a Merit
Rating Plan discount or a Merit Rating Plan surcharge.
10. Subject Premium. The term “subject premium” for purposes of this Plan shall mean the premium developed by the use of
carrier rates in force on the RED of the policy to which the Merit Rating Plan is applied, exclusive of exceptions listed in
Section IV, Paragraph 1.
Note: For special provisions applicable to self-insurers' data see Rule 5 of Section III.
SECTION III – GENERAL PROVISIONS
1. Eligibility Requirements. A risk shall qualify for application of the Merit Rating Plan if BOTH of the following conditions are
met:
a) The risk does not qualify for experience rating, and
b) The risk has exposure greater than zero during each year of the Merit Rating Plan experience period as defined herein.
i) Eligibility requirements will be determined without consideration of maritime liability, liability under the Federal
Employers' Liability Act, excess limits and additional medical coverage, the nonrateable element for explosives
manufacturing, and atomic energy projects.
ii) Risks shall be disqualified by a lapse of insurance of two years or more until they again qualify for merit rating
following the lapse.
The application of Rule 2 of this section is subject to the provisions of Section V “Tabulation of Experience” of this Plan.
2. Merit Rating Plan Experience Period. The experience period for purposes of the Merit Rating Plan shall be not more than
two (2) years, commencing three (3) years prior and terminating one (1) year prior to the date for which a Merit Rating Plan
adjustment is to be established but in no event shall be less than one policy year (12 months) commencing two (2) years prior
and terminating one (1) year prior to the date for which merit rating is to be established. Completed policy periods only shall
be used, and all such periods wholly within the experience period shall be used.
3. Multiple Policy Experience. If the experience used in rating a risk involves two or more policies varying in expiration date,
the experience period shall be determined for each entity separately in accordance with the foregoing rules, except that the
experience for each non-controlling entity shall close with the completed policy period beginning more than one year and
terminating not less than six months prior to the date for which a Merit Rating Plan adjustment is to be established.
4. Experience to be Used. The entire experience of the risk (except as otherwise provided in Rule I of Section V of this Plan)
incurred within the experience period on all its operations, whether such operations are normal to the business or otherwise,
shall be reported and used in determining the Merit Rating Plan adjustment. The Bureau may, at its discretion, verify any or all
the data from which the Merit Rating Plan adjustment is to be determined.
Experience developed on work let to and performed by an uninsured contractor shall be considered as the experience of the
primary contractor or principal whose insurance carrier is liable for the payment of compensation under any provision of the
Pennsylvania Workers Compensation and Occupational Disease Acts, as respects such work.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 3
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
5. Self-Insurers' Data. The experience of self-insurers may be accepted by the Bureau provided the experience on self-insured
operations is submitted on the approved form, giving the required information with respect to payrolls and losses. Such
statement shall be secured, verified and submitted by an interested carrier.
Self-insured experience shall not be used in applying the Merit Rating Plan to a risk unless the operations that produced such
experience are to be insured under a Standard Workers Compensation and Employers' Liability Policy.
6. Administration of Property (Fiduciary and Non-Fiduciary). Ownership interest shall be deemed to be vested in a fiduciary
when a fiduciary is involved. However, “Fiduciary” shall not include a debtor in possession or a trustee under a revocable trust
or a franchisor. Ownership interest held by an entity in a fiduciary capacity and ownership interest held by the same entity in a
non-fiduciary capacity shall be deemed to be ownership by the same entity.
COMBINATIONS OR CHANGES OF STATUS
7. Combination of Entities
a) Affiliates shall be combined for merit rating purposes if:
i) The affiliates involved constitute the component parts of an enterprise performing a continuous and/or integrated
process or operation, or
ii) There is interchange of employment (other than office and salesmen) between two or more of the affiliates.
Separate policies may not be issued to affiliates which are required to be combined under this rule.
b) Affiliates which are not required to be combined under Rule 7 (a) may be combined upon the mutual agreement of the
risk and the carrier(s) involved. If such combination is agreed to, insurance may be provided either by a single policy
insuring all affiliates or by separate policies for each affiliate issued by one or more insurance carriers. In the latter case
the Merit Rating Plan adjustment established for the entire risk shall apply on each policy to each affiliate. If all affiliates
are not combined, then each affiliate not otherwise subject to Rule 7 (a) shall be insured under a separate policy and
merit-rated based on its own experience, providing it meets the qualification for merit rating as specified in Rule 1 of this
section.
c) When one or more mandatory combinations of affiliates under Rule 7. (a) exist, insurance for each such combination
may be provided by a single policy. Each mandatory combination and any other affiliates which are not required to be a
part of any mandatory combination pursuant to Rule 7. (a) may be separately merit-rated and separately insured.
Exception: If any one or more affiliates not required to be combined under Rule 7. (a) or mandatory combinations
voluntarily choose to be insured under a single policy, then all affiliates shall be insured under a single policy and the
Merit Rating Plan adjustment established for the entire risk shall apply to each affiliate.
Example
Five legal entities are commonly owned. Company A and Company B have an interchange of employees. Company C and
Company D have a continuity of operations. Company E is unrelated except through ownership.
By Rule 7. (a) Company A and Company B must be combined for merit rating and must be covered by a single policy.
Similarly, by Rule 7. (a) Company C and Company D must be combined for merit rating and must be covered by a single
policy. Company E may be separately merit-rated and covered by a separate policy.
Company
Merit Rating
Policy
Company A
Combined
Combined
Company B
A & B
Policy 1
Company C
Combined
Combined
Company D
C & D
Policy 2
Company E
Separate
Policy 3
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 4
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
If any combination of these separate policy coverages is elected, then all commonly-owned entities must be combined for
merit rating and must be covered by a single policy. Thus, if Companies A and B desire to be combined with Company E, they
must also combine with Companies C and D, and all must be covered by a single policy.
d) If an entity owns a majority interest in another entity which, in turn, owns the majority interest in another entity, all
entities so related shall be considered as being under the same ownership for the purposes of this rule, regardless of
the number of entities in succession.
e) Separate legal entities organized for religious purposes within the same religious denomination shall not be combined
for merit rating purposes, provided, however, that combination may be made as respects all such entities in each of
which the same central authority appoints or controls the appointment of the board of trustees or similar body and
exercises direct, complete and active control over the finances, properties, operations and activities.
In the term “majority interest,” as used in this rule, “majority” shall mean more than 50 percent.
If an entity other than a partnership
i) has issued voting stock, majority interest shall mean a majority of the issued voting stock.
ii) has not issued voting stock, majority interest shall mean a majority of the members.
iii) has not issued voting stock and has no members, majority interest shall mean a majority of the board of directors or
comparable governing body.
If an entity is a partnership, majority interest shall be determined in accordance with the participation of each general partner
in the profits of the partnership.
Note: If a combination of entities is required or has been elected and if two or more different combinations are possible in accordance with the
provisions of this rule, the combination involving the greatest number of entities shall be made. The experience of any entity used in such a
combination shall not be used in combination with any other entity. The experience to be used in any combination for purposes of the Merit
Rating Plan shall be subject to the provisions of the Rule 8, “Ownership Changes,” of this section.
f) Affiliates, combined for purposes of merit rating voluntarily (i.e., not a mandatory combination), which wish to change
their merit rating option and have each affiliate separately merit-rated based on its individual experience, may petition
the Bureau to do so. Upon Bureau approval, separate policies must be issued for each affiliate. Unless the Bureau is
provided with the segregated experience needed to produce separate Merit Rating Plan adjustments for each affiliate in
an acceptable format, each affiliate will continue to be subject to the Merit Rating Plan using combined experience for
any policy period(s) for which segregated experience is not available and its own separately reported experience for
policy period(s) subsequent to the separation.
8. Ownership Changes.
a) For purposes of this Plan a change in ownership includes any of the following:
i) sale, transfer or conveyance of all or a portion of an entity’s ownership interest.
ii) sale, transfer or conveyance of an entity’s physical assets to a purchasing entity which takes over the operation
of the selling entity and wherein the selling entity
a) becomes entirely inactive with no employees or
b) retains a few employees for the purpose of closing out its affairs prior to dissolution as a legal entity or
c) retains a few clerical employees for the purpose of carrying on operations in connection with investment of
its financial assets.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 5
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
iii) merger or consolidation of two or more entities.
iv) formation of a new entity subsequent to the dissolution or non-operative capacity of an entity
v) voluntary or court-mandated establishment of a trustee or receiver, excluding a debtor in possession, a trustee
under a revocable trust or franchiser.
b) Continuation of Experience. Unless excluded under paragraph (c), the experience for any entity undergoing a change in
ownership shall be transferred to the experience of the acquiring, surviving or new entity. The date of revision will be
the later of the following two dates: 1) the effective date of the policy in effect at the time the Bureau receives a
completed ERM-14 form outlining the ownership change or 2) the date on which the change in ownership occurred.
i) Partial Sale. If an entity disposes of a part of its assets or operations but otherwise continues to operate its
business, all experience incurred prior to the sale shall be used in future Merit Rating Plan adjustments of the
entity.
Note: Future Merit Rating Plan adjustments of a risk shall retain all experience for any part of its operations which may have been
discontinued or self-insured.
c) Exclusion of Experience. The experience of any entity undergoing a change in ownership shall be retained and used in
future Merit Rating Plan adjustments unless one or both of the following requirements (i) and (ii) are met at the same
time of the ownership change.
i) A change in majority interest occurs, and the change in majority interest is accompanied by a complete change in
operation and function sufficient to result in a change of governing classification, and the change in majority
interest is accompanied by a change in the process and hazard of the operation.
ii) A change in majority interest occurs, and the change in majority interest is accompanied by a change in
employees such that all or a substantial portion of the employees of the new ownership are not retained from the
prior ownership.
d) If the experience of an entity undergoing a change in ownership is to be excluded from future Merit Rating Plan
adjustments for the entity, the Merit Rating Plan adjustment no longer applies as of the date of the ownership change
unless the entity is acquired by another entity which has an existing Merit Rating Plan adjustment. In that case the Merit
Rating Plan adjustments of the acquiring entity shall apply.
e) Multiple Entities. When two entities under substantially the same ownership have been insured under a single policy
and the ownership of one or both of them is changed so that there is no longer any connection between them, the merit
rating procedure shall be as follows:
i) If the experience of the entities has been combined for merit rating purposes during the entire experience period,
the experience incurred prior to the change shall not be used for future merit rating plan adjustment, unless
a) the insurance carrier or carriers request that a new Merit Rating Plan adjustment be established, and
b) the Bureau is furnished with the experience required for the calculation of a Merit Rating Plan adjustment
submitted in an acceptance format.
ii) If the experience of the entities has been combined for less than two years at the time of the change, so that the
experience for each entity is available during the period they were separately insured, the experience for each
entity shall be used for the purpose of calculating a new Merit Rating Plan adjustment.
When three or more entities under substantially the same ownership have been insured under a single policy and
the ownership of one of the entities has been changed so that there is no longer any connection between it and
the remaining entities, the existing Merit Rating Plan adjustment shall continue to apply to the entities whose
ownership has not changed. The entity whose ownership has changed shall not be subject to merit rating unless
it has been purchased by an entity which has an applicable Merit Rating plan adjustment.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 6
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
When three or more entries under substantially the same ownership have been insured under a single policy and
the ownership of two or more of the entities has been changed so that common ownership is no longer present,
the experience incurred prior to the date of the change shall not be used for future Merit Rating Plan
adjustments, unless
a) the insurance carrier or carriers request that a new Merit Rating Plan adjustment be established, and
b) the Bureau is furnished with the experience required for the calculation of a Merit Rating Plan adjustment
submitted in an acceptable format.
f) Employee Leasing. If (1) an entity terminates its employment relationship with all, or substantially all, its employees,
and (2) all substantially all of such employees are thereafter employed by another entity which leases such employees
to the original employer, the experience incurred prior to the termination of the original employment relationship shall be
used in future merit rating plan adjustments of the second entity.
9. Joint Ventures. When two or more risks associate for the purpose of undertaking one or more projects as a joint venture, the
premium for the operation involved shall not be subject to merit rating until such time as the joint venture qualifies in
accordance with the provisions of Rule 1 of this section, subject, however, to the following conditions:
a) The contracts shall be awarded in the name of the associated risks as a joint venture.
b) The joint ventures shall share responsibility for and participate in the control, direction and supervision of all work
undertaken.
c) The joint ventures shall maintain a common bank account, payroll and business records.
d) When the joint venture becomes subject to merit rating, all applicable Merit Rating Plan adjustments shall be based
exclusively on the experience of the joint venture. The experience developed under a joint venture shall be excluded
from the future Merit Rating Plan adjustments of the individual ventures.
SECTION IV
APPLICATION OF MERIT RATING PLAN ADJUSTMENT
1. Merit Rating Plan Adjustment. A Merit Rating Plan adjustment for a qualified risk shall be determined annually (except as
provided in Rules 3 and 4 of this section) and shall be effective as of the RED of the risk. No more than one Merit Rating Plan
adjustment shall apply to a risk at the same time. Subject to the exceptions noted below, the Merit Rating Plan adjustment
shall be applied to the premium developed by the use of carrier rates in force on the effective date of the policy.
EXCEPTIONS:
a) Premiums Not Subject to the Merit Rating Plan:
The following are not subject to the Merit Rating Plan:
i) Expense constants
ii) The policy minimum premium
iii) Premium under the National Defense Projects Rating Plan
iv) Premium under Rule 1 of the Atomic Energy Procedure
v) The surcharge premium under Rule 2 of the Atomic Energy Procedure
vi) Premium developed under Code 9740 - Terrorism
vii) Premium developed under Code 9741 – Catastrophe (other than Certified Acts of Terrorism)
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 7
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
2. Period and Operations Affected. The Merit Rating Plan adjustment shall be effective for a period of 12 months (except as
provided in Rules 3 and 4 of this section) and shall apply to all the operations of the risk, regardless of whether the current or
any new operations are assigned to the same classifications as were used in establishing the Merit Rating Plan adjustment.
3. Single Policy Risk. If a risk is covered by a single policy, the following procedure shall apply:
a) The Merit Rating Plan adjustment effective as of the RED shall apply for the full term of the policy which becomes
effective on such date and also for the full term of any policy which becomes effective within three months after such
date.
b) If a policy is written for a period of one year but is extended for a period of not more than 16 days, the carrier rates and
Merit Rating Plan adjustment in effect as of the original termination date shall remain in effect until the termination date
of the extended policy. The carrier rates and Merit Rating Plan adjustment which would have become effective as of the
RED shall apply for a period of one year from the effective date of the renewal policy.
c) If a policy becomes effective on a date more than three months after the RED,
i) the outstanding Merit Rating Plan adjustment shall apply to the new policy for the period corresponding to the
unexpired term of the rating.
ii) a new Merit Rating Plan adjustment then shall apply for the unexpired term of the outstanding policy.
iii) thereafter, a new Merit Rating Plan adjustment shall apply annually as of a new RED. The new RED shall be the
date 12 months after the effective date of the new policy
4. Multiple Policy Risk. If a risk is covered by several policies (as provided in Rule 8. of Section III of this Plan) which differ as
to inception dates, the following procedure shall apply:
A single Merit Rating Plan adjustment shall be computed to be effective for a period of twelve months beginning on the RED
to be established by the Bureau. The Bureau may, however, authorize the application of an existing Merit Rating Plan
adjustment for a period not to exceed fifteen months or a new Merit Rating Plan adjustment for a period greater than three
months and less than twelve months for the purpose of establishing a RED. Any policy effective prior to the new RED
established by the Bureau shall be canceled as of such date and rewritten for a period of twelve months. Any policy effective
subsequent to the new RED established by the Bureau shall be written to expire concurrently with the next ensuing RED or
shall be canceled as of that date. Any policies subject to this rule which are extended beyond the new period of twelve months
shall be subject to the provisions of Rules 3(b) and 3(c) of this section.
SECTION V
TABULATION OF EXPERIENCE
1. Experience Used for the Merit Rating Plan. The experience used for purposes of the Merit Rating Plan shall be the
individual risk experience valued at least three months prior to the RED and reported in accordance with the provisions of the
Pennsylvania Workers' Compensation Statistical Plan. It shall include voluntary compensation insurance but shall exclude
maritime employments and employments under the Federal Employees' Liability Act.
2. Merit Rating Plan Forms. To determine the Merit Rating Plan adjustment the prescribed experience shall be tabulated by the
Bureau on approved Merit Rating Plan forms.
3. Payrolls. The audited payrolls or other exposures for each classification for the experience period shall be tabulated by policy
years.
4. Losses. Incurred losses or claims reported for all policy periods considered in qualifying a risk for the Merit Rating Plan shall
be tabulated in the following manner:
a) Claims having no indemnity benefit payment or case reserve for indemnity benefit payment shall be excluded from the
experience tabulation for purposes of the Merit Rating Plan. Losses as reported (indemnity, medical and total) shall be
shown for each policy year. Losses incurred shall be on a gross basis, before the application of the deductible when
such coverage is provided.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 8
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
b) All claims not excluded from the experience tabulation for purposes of the Merit Rating Plan by virtue of sections (a)
above shall be listed in the experience tabulation with the following information:
• Policy number
• Policy effective date
• Claim number or number of claims
• Indemnity loss amount
• Date of loss
All claims reported with Catastrophe Code No. 48 shall be excluded from merit rating calculations.
5. Moral Responsibility. No loss shall be excluded from the experience of a risk on the ground that the employer was not
morally responsible for the accident that caused such loss.
6. Revision of Losses. It shall not be permissible to revise values because of department or judicial decision or because of
developments in the nature of injury between two valuation dates. Provided, however, that
a) in cases where loss values are included or excluded through mistake other than error of judgment
b) where a claim is declared non-compensable (see note below)
c) where the claimant or carrier has recovered in an action against a third party
d) where a claim should have been reported with Catastrophe Code No. 48, or
e) where a claim or a portion of a claim is ruled or officially declared fraudulent
In the above circumstances, revised statistical report(s) are required to be submitted in accordance with the approved Statistical
Plan. When a change to a claim value due to the above circumstances is known to the insurer with certainty within 48 months of
the expiration of a Merit Rating Plan adjustment which included loss values for that claim, such revised statistical report(s) shall
be used to adjust that merit rating. Such adjustments to merit ratings shall be made regardless of when the correction report(s)
reflecting the cited event(s) is/are submitted to or received by the PCRB.
Note: For purposes of this rule, the term "non-compensable" refers to:
i) an official ruling specifically holding that a claim is not entitled to benefits under the provisions of the
Pennsylvania Workers Compensation or Occupational Disease Act.
ii) a case where no claim was filed during the period of limitation provided by the Pennsylvania Workers
Compensation or Occupational Disease Act for the filing of such claim and the carrier therefore closes the case.
iii) a case where the carrier contends prior to the evaluation date that a claimant is not entitled to benefits under the
Pennsylvania Workers Compensation or Occupational Disease Act and the claim is officially closed because of
the claimant's failure to prosecute his claim.
SECTION VI
MERIT RATING PLAN PROCEDURE
1. Merit Rating Plan Adjustments. For each risk qualified under Section III of the Merit Rating Plan claims listed in the
experience tabulation under Section V, Paragraph 4 of the Merit Rating Plan shall be counted. Merit Rating Plan adjustments
shall apply based on the following criteria:
a) No compensable employee lost-time injuries 5 percent (5.0%) discount.
b) One (1) compensable employee lost-time injury No discount or surcharge.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6 MERIT RATING PLAN
EFFECTIVE DATE: OCTOBER 1, 2017
Page 9
© 2017 PENNSYLVANIA COMPENSATION RATING BUREAU
c) Two (2) or more compensable employee lost-time injuries 5 percent (5.0%) surcharge.
The PCRB will determine the appropriate Merit Rating Plan adjustment factors and notify the carrier.
The PCRB’s electronic Manual highlights all changes from previous language. For changes
previously announced by PCRB Circular, highlighted language in the electronic Manual provides a
link(s) to the pertinent PCRB Circular announcement(s). No circular announcement accompanied
the change linked to this message.
April 14, 2017
PCRB CIRCULAR NO. 1679
To All Members of the PCRB:
Re: APPROVAL OF PCRB FILING NO. 282
MANUAL REVISIONS - SECTION 1 RULE IX H.
PENNSYLVANIA CONSTRUCTION CLASSIFICATION PREMIUM ADJUSTMENT PROGRAM
EFFECTIVE OCTOBER 1, 2017
The Insurance Commissioner has approved Pennsylvania Basic Manual revisions to Section 1,
Rule IX, H. Pennsylvania Construction Classification Premium Adjustment Program (PCCPAP).
These revisions are effective 12:01 a.m., October 1, 2017 with respect to new and renewal
business only.
A copy of the complete PCCPAP credit table for policy effective dates on or after October 1,
2017 is shown below.
Questions about PCCPAP should be directed to the Rating Rules & Policy Reporting
Department at Extension 4445.
The Basic Manual will be updated on our website (www.pcrb.com) at a later date.
The PCRB will continue to advise qualifying employers and their insurers of record of PCCPAP
credits using normal procedures.
William V. Taylor
President
jf
Remember to visit our web site at www.pcrb.com for more information about this and
other topics.
PENNSYLVANIA WORKERS COMPENSATION MANUAL
Proposed Effective October 1, 2017
RULE IX – SPECIAL CONDITIONS OR OPERATIONS AFFECTING COVERAGE
A. EXECUTIVE OFFICERS
1. Definition
Items A. through G. – remain unchanged
H. PENNSYLVANIA CONSTRUCTION CLASSIFICATION PREMIUM ADJUSTMENT PROGRAM
1. The Pennsylvania Construction Classification Premium Adjustment Program provides for a
premium credit for up to one year for a policy which contains one or more construction
classifications.
For policies subject both to a Pennsylvania Construction Classification Premium Adjustment
Program (PCPPAP) credit and any retrospective rating plan, the PCCPAP credit shall be
applied in determining standard premium. Such adjusted standard premium shall then be
used wherever standard premium would otherwise apply in determining retrospective rating
plan values and amounts for the retrospective rating plan applicable to the same risk if no
PCCPAP credit were applicable. PCCPAP credits shall not be applied to final retrospective
premium either in lieu of or in addition to the above prescribed procedure.
The basis for determining the credit is the total payroll (including overtime premium pay) and
hours worked for each construction classification
as reported to taxing authorities. The
applicable report periods vary according to the policy effective date of each policy, as set forth
below:
Policy Reporting
Effective Period for
Dates Qualifying Wages
October 1, 2017 and later
Third calendar quarter of 2016
Policy Effective Dates – October 1, 2017 and later
Credit From
Credit From
Average
Standard
Average
Standard
Hourly Wage
Premium
Hourly Wage
Premium
29.64 or less
None
36.85
37.49
18%
29.65
30.09
5%
37.50
38.14
19%
30.10
30.59
6%
38.15
38.84
20%
30.60
31.09
7%
38.85
39.54
21%
31.10
31.59
8%
39.55
40.29
22%
31.60
32.14
9%
40.30
41.04
23%
32.15
32.69
10%
41.05
41.79
24%
32.70
33.24
11%
41.80
42.59
25%
33.25
33.79
12%
42.60
43.39
26%
33.80
34.34
13%
43.40
44.24
27%
34.35
34.94
14%
44.25
45.14
28%
34.95
35.54
15%
45.15
46.04
29%
35.55
36.19
16%
46.05
and over
30%
36.20
36.84
17%
September 7, 2017
PCRB CIRCULAR NO. 1687
To All Members of the PCRB:
Re:
APPROVAL OF PCRB FILING NO. 285
BASIC MANUAL REVISIONS - SECTION 2 - CLASSIFICATIONS
PROCEDURAL CHANGE – CODE 972 ATTENDANT CARE SERVICES
EFFECTIVE OCTOBER 1, 2017
The Insurance Commissioner has approved the PCRB’s proposal to revise the classification
procedure for Attendant Care Services for policies effective on or after 12:01 a.m., October 1,
2017. The intended effective date was chosen to promptly correct what the PCRB considered to
be an improper and unsustainable classification procedure. This procedural change does not
impact the loss cost for any classification but will impact the premiums of those employers who
will be reclassified as a result of the change.
BACKGROUND
Code 972, Attendant Care Services, was created effective for policies issued on or after 12:01
a.m., April 1, 2013. Code 972 was intended primarily to address workers compensation
insurance pricing and data reporting concerns for policies covering attendant care consumers
receiving governmental funding for the services they receive and who are considered to be the
employer of the caregiver (consumer as employer model). Prior to the creation of Code 972,
attendant care services under the consumer as employer model were classified to the
applicable domestic worker classifications i.e., Code 0913, Domestic Workers – Inside, for full
time caregivers and Code 0908, Domestic Workers – Inside – Occasional, for part time
caregivers. Code 0913 and Code 0908 are per capita classifications, meaning that a specified
amount is applied on a per employee basis for the policy year. PCRB staff believed that a
transition from a per capita charge to a payroll exposure base would eliminate the pricing and
data reporting concerns for attendant care under the consumer as employer model. Code 972
did not include any commercial home care agencies at its inception.
Subsequent to the creation of Code 972, the PCRB began receiving inquiries from commercial
home care agencies or representatives thereof requesting to reclassify the commercial home
care agency from Code 943, Home Health Care Services – Non-Professional Staff, the
longstanding classification for commercial home care agencies, to Code 972 due to the lower
Code 972 PCRB loss costs in relation to Code 943. These inquiries were generally predicated
on the commercial home care agency receiving funding for the services provided from the state
funded Attendant Care Act Program and/or one of the five Medicaid Waivers used to pay for
attendant care services. PCRB staff approved such requests when a commercial home care
agency received more than 50 percent of their funding from one or more of these sources, due
in part to inadequacies in the Code 972 Manual language in place at the time which did not
provide a basis for disapproving such requests. The assignment of Code 943 was sustained for
those commercial home care agencies that received less than 50 percent of their funding from
one or more of these sources. This lead to the existence of two classifications – Code 943 and
PCRB Circular No. 1687
Page 2
Code 972 – being applied to commercial home care agencies based solely on how an individual
home care agency obtains its funding.
PROCEDURAL CHANGE SUMMARY
This classification procedural change is intended to end the assignment practice based solely
on funding and to bring the classification of commercial home care agencies in line with the
principal objectives of the classification procedure which is to assign the one basic classification
which best describes an employer’s field of business, and to classify all similarly situated
employers uniformly by classifying all commercial home care agencies to Code 943.
Consequently, Code 972 is now focused to attendant care services under the consumer as
employer model.
Any commercial home care agency that was reclassified from Code 943 to Code 972 as a result
of the above referenced inquiries will be reclassified from Code 972 back to Code 943 effective
upon each individual employer’s first policy issued on or after October 1, 2017. As of this writing,
this classification procedural change will impact 80 employers. The PCRB will advise those 80
employers and the employers’ current workers compensation insurers of the reclassification via
individual classification reassignment notice. The current PCRB loss costs for Codes 943 and
972 are $2.85 and $1.72, respectively. The 866 active employers currently and correctly
classified to Code 943 will not be impacted.
For additional information, please refer to Filing No. 275, via the “Filings” tab of the PCRB’s
website (http://www.pcrb.com
). Please contact Robert Ferrante, Senior Classification Analyst –
Technical Services, at (215) 320-4584 or by email (rferrante@pcrb.com) for any questions
regarding this circular. Section 2 – Classifications, of the Basic Manual will be updated on the
PCRB’s website at a later date.
William V. Taylor
President
WT/RF/jf
Attachment
Remember to visit our website at www.pcrb.com for more information about this and other topics.
PENNSYLVANIA WORKERS COMPENSATION MANUAL OF RULES, CLASSIFICATIONS AND
RATING VALUES FOR WORKERS COMPENSATION AND FOR EMPLOYERS LIABILITY
INSURANCE
Proposed Effective October 1, 2017
Page 1
INFORMATION PAGE remains unchanged.
PREFACE remains unchanged.
MEMBERSHIP remains unchanged.
SECTION 1 remains unchanged
SECTION 2 – Rating Values remain unchanged
SECTION 2 - Classifications
972 ATTENDANT CARE
Attendant care is intended to allow individuals who have been diagnosed with a medically determinable
physical impairment to remain in their homes in lieu of placement in a residential care facility. Attendant
care workers assist individuals with activities of daily living, including but not necessarily limited to: eating
and drinking, walking, transferring (i.e., getting in and out of bed or a chair), personal hygiene, dressing
and using the bathroom.
This classification shall apply only to attendant care recipients (consumers) who: (1) qualify for federal
and/or state attendant care funding programs (including but not limited to the Attendant Care Act
Program) AND (2) are considered to be the employer of the caregiver for workers compensation
insurance purposes (i.e., consumer as employer model). Attendant care services under the consumer as
employer model are coordinated through a fiscal employer agent. The fiscal employer agent is
responsible for administrative tasks such as assisting consumers in applying for services, maintaining
payroll records and securing workers’ compensation insurance. Commonwealth regulations require
workers compensation insurance for attendant care under the consumer as employer model.
OPERATIONS NOT INCLUDED:
1. Assign Code 943 to home care agencies providing attendant care services to their clients regardless
of funding source. See Code 943 for additional information.
UNDERWRITING GUIDE
Attendant Care– Consumer As Employer Model
942 HOME HEALTH CARE SERVICES– all employees except office
Applicable to commercial agencies providing home health care services to clients. Home health care is
clinical medical care provided by skilled medical professionals and includes but is not necessarily limited
to: nursing care, home infusion therapy, and physical, speech and/or occupational therapy.
OPERATIONS ALSO INCLUDED:
1. Outside salespersons employed by a home health care provider.
OPERATIONS NOT INCLUDED:
1. Assign Code 943 to separate staff providing home care services. See Code 943 for additional
information.
2. Assign Code 928 to separate staff selling or renting durable medical equipment or supplies such as
hospital beds, wheelchairs, commodes, and walkers.
PENNSYLVANIA WORKERS COMPENSATION MANUAL OF RULES, CLASSIFICATIONS AND
RATING VALUES FOR WORKERS COMPENSATION AND FOR EMPLOYERS LIABILITY
INSURANCE
Proposed Effective October 1, 2017
Page 2
UNDERWRITING GUIDE
Community Nursing Services
Home Health Care Services
Hospice Care Performed In Client's Residence
Nurse - Private Duty
Nurses - Visiting Patients in Private Homes
Private Duty Nurse
Public Health Nurse
Visiting Nurse
943 HOME CARE SERVICES - all employees including office
Applicable to commercial agencies providing home care services to clients. Home care is unskilled, non-
clinical care provided by home health aides, attendant care aides, companions, live-ins and/or home
support personnel. Services provided involve assistance with activities of daily living, including but not
necessarily limited to: eating and drinking, walking, transferring (i.e., getting in and out of bed or a chair),
personal hygiene, dressing, and using the bathroom.
OPERATIONS ALSO INCLUDED:
1. Attendant care services provided by a home care agency.
OPERATIONS NOT INCLUDED:
1. Assign Code 942 to separate staff providing home health care services. See Code 942 for additional
information.
2. Assign Code 942 to the outside sales staff of a home care provider, whether or not the home care
provider also provides home health care services.
3. Assign Code 972 to attendant care services using the consumer as employer model. See Code 972
for additional information.
4. Assign Code 928 to separate staff selling or renting durable medical equipment or supplies such as
hospital beds, wheelchairs, commodes and walkers.
UNDERWRITING GUIDE
Chore Worker - Home Care Services
Home Health Aide
Home Care Services
Homemaker Service
Hospice Care Performed In Client's Residence – Home Care Services
SECTION 2 – Underwriting Guide through SECTION 6 – Merit Rating Plan remain unchanged
September 29, 2017
PCRB CIRCULAR NO. 1688
To All Members of the PCRB:
Re: APPROVAL OF PCRB FILING NO. 290
BASIC MANUAL REVISIONS - SECTION 2 - CLASSIFICATIONS
PROCEDURAL CHANGE CORRECTION – CODE 943 HOME CARE SERVICES
EFFECTIVE OCTOBER 1, 2017
The Insurance Commissioner has approved the PCRB’s Filing 290 which corrects the recent
filing activity undertaken by the PCRB related to the Classification Procedural Change for Code
972 - Attendant Care which has an approval date of October 1, 2017.
The approved PCRB Filing 285 included pages from the Pennsylvania Manual of Rules,
Classifications and Rating Values for Workers Compensation and Employers Liability Insurance
(Basic Manual) which referenced the classification description for Code 943 - Home Care
Services– all employees including office. This reference only occurs within the Basic Manual
pages and is not included in any of the supporting documentation since it was not the PCRB’s
intention to amend this classification description.
PCRB Filing 290, the subject of this circular, was approved concurrently with effective date of
October 1, 2017 for Filing 285. The correction included the Basic Manual Pages to correct the
Basic Manual Language description for classification Code 943 - Home Care Services “…. – all
employees except office.” The description for Code 943 has always been designated as “…all
employees except office.”
For additional information, please refer to Filing Nos. 285 & 290, via the “Filings” tab of the
PCRB’s website (http://www.pcrb.com). Please contact Robert Ferrante, Senior Classification
Analyst – Technical Services, at (215) 320-4584 or by email ([email protected]) for any
questions regarding this circular. Section 2 – Classifications, of the Basic Manual will be
updated on the PCRB’s website at a later date.
William V. Taylor
President
PENNSYLVANIA WORKERS COMPENSATION MANUAL OF RULES, CLASSIFICATIONS AND
RATING VALUES FOR WORKERS COMPENSATION AND FOR EMPLOYERS LIABILITY
INSURANCE
Approved Effective October 1, 2017
Page1
INFORMATION PAGE remains unchanged.
PREFACE remains unchanged.
MEMBERSHIP remains unchanged.
SECTION 1 remains unchanged
SECTION 2 – Rating Values remain unchanged
SECTION 2 - Classifications
943 HOME CARE SERVICES - all employees except office
Applicable to commercial agencies providing home care services to clients. Home care is unskilled, non-
clinical care provided by home health aides, attendant care aides, companions, live-ins and/or home
support personnel. Services provided involve assistance with activities of daily living, including but not
necessarily limited to: eating and drinking, walking, transferring (i.e., getting in and out of bed or a chair),
personal hygiene, dressing, and using the bathroom.
OPERATIONS ALSO INCLUDED:
1. Attendant care services provided by a home care agency.
OPERATIONS NOT INCLUDED:
1. Assign Code 942 to separate staff providing home health care services. See Code 942 for additional
information.
2. Assign Code 942 to the outside sales staff of a home care provider, whether or not the home care
provider also provides home health care services.
3. Assign Code 972 to attendant care services using the consumer as employer model. See Code 972
for additional information.
4. Assign Code 928 to separate staff selling or renting durable medical equipment or supplies such as
hospital beds, wheelchairs, commodes and walkers.
UNDERWRITING GUIDE
Chore Worker - Home Care Services
Home Health Aide
Home Care Services
Homemaker Service
Hospice Care Performed In Client's Residence – Home Care Services
SECTION 2 – Underwriting Guide through SECTION 6 – Merit Rating Plan remain unchanged
