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PENNSYLVANIA WORKERS COMPENSATION
MANUAL
Of

RULES, CLASSIFICATIONS AND
RATING VALUES
FOR

WORKERS COMPENSATION AND
FOR EMPLOYERS LIABILITY
INSURANCE

Effective DECEMBER 1, 2009
PENNSYLVANIA COMPENSATION RATING BUREAU

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA COMPENSATION RATING BUREAU
Manual Information Page
December 1, 2009 Manual

Section 1
Effective December 1, 2009
º
º

Rule IV revision to definition of Salesperson – Outside
Rule V revision to Per Diem Guidelines

Section 2
Effective December 1, 2009
º
º
º
º
º
º
º
º
º
º
º
º

Revise Definitions
Revise class descriptions and Underwriting Guide entries for Codes 855 and 935
Underwriting Guide additions to Code 607
Revise class description for Code 028
Revise class title for Codes 606 and 617 and add Operations Not Included sections
Revise class description of Code 607
Revisions to class descriptions and Underwriting Guide entries for Codes 818 and 819
Clarify class language for 21 classes
Addition of two General Auditing & Classification Information entries
Revision to General Auditing & Classification Information part of Wholesale/Retail Mail Order House
or Internet Sales – Definitions
Addition of 14 and revision of six Underwriting Guide entries
Addition of Per Diems section in General Auditing & Classification Information section

Section 3
Effective December 1, 2009
º

Revision to WC 37 03 10 C

Any questions, suggestions or comments about this Manual should be directed to Bruce Decker at bdecker@pcrb.com

PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE: DECEMBER 1, 2009
Page 1

PREFACE

PREFACE
A.

In accordance with Section 654 of The Insurance Company Law of May 17, 1921, P.L. 682 and Act 44 of 1993, Act 57 of
1996, 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. December 1, 2009, with respect to all policies, the effective date of
which is December 1, 2009 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 Act 44 of 1993 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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE: DECEMBER 1, 2009
Page 2

D.

PREFACE

Pennsylvania Compensation Rating Bureau Membership List
ACADIA Insurance Company.
Accident Fund Insurance Company of America.
Accident Fund General Insurance Company.
Accident Fund National Insurance Company.
ACE American Insurance Company.
ACE Fire Underwriters Insurance Company.
ACE Indemnity Insurance Company.
ACE Property & Casualty Insurance Company.
ACIG Insurance Company.
ACUITY, A Mutual Insurance Company.
Advantage Workers Compensation Insurance Company.
Agent Alliance Insurance Company.
AIG Centennial Insurance Company.
A.I.U. Insurance Company.
Alea North America Insurance Company.
Alliance National Insurance Company.
Allianz Global Risks US Insurance Company.
Allied Eastern Indemnity Company.
Allied Property and Casualty Insurance Company.
Allmerica Financial Benefit Insurance Company.
Allstate Indemnity Company.
Allstate Insurance Company.
AMCO Insurance Company.
American Alternative Insurance Corporation.
American Automobile Insurance Company.
American Business & Personal Insurance Mutual, Inc.
American Casualty Company of Reading.
American Compensation Insurance Company.
American Country Insurance Company.
American Economy Insurance Company.
American European Insurance Company.
American Fire and Casualty Company.
American Guarantee and Liability Insurance Company.
American Hardware Mutual Insurance Company.
American Home Assurance Company.
American Insurance Company, The.
American International Insurance Company.
American Interstate Insurance Company.
American Manufacturers' Mutual Insurance Company.
American Mining Insurance Company.
American Motorists Insurance Company.
American Safety Casualty Insurance Company.
American Select Insurance Company.
American States Insurance Company.
American States Insurance Company of Texas.
American Zurich Insurance Company.
AmeriHealth Casualty Insurance Company.
Amerisure Mutual Insurance Company.
Amguard Insurance Company.
Arch Insurance Company.
Argonaut Great Central Insurance Company.
Argonaut Insurance Company.
Argonaut-Midwest Insurance Company.
Associated Indemnity Corporation.
Association Insurance Company.
Assurance Company of America.
Atlantic Specialty Insurance Company.
Atlantic States Insurance Company.
Auto-Owners Insurance Company.
Automobile Insurance Company of Hartford, Connecticut.
BancInsure, Inc.
Bankers Standard Fire and Marine Company.
Bankers Standard Insurance Company.
Benchmark Insurance Company.
Bituminous Casualty Corporation.

Bituminous Fire and Marine Insurance Company.
Brethren Mutual Insurance Company, The.
Brotherhood Mutual Insurance Company.
California Insurance Company.
Camden Fire Insurance Association, The.
Carolina Casualty Insurance Company.
Century Indemnity Company.
Charter Oak Fire Insurance Company.
Chartis Casualty Company.
Chartis Property Casualty Company.
Cherokee Insurance Company.
Chrysler Insurance Company.
Chubb Indemnity 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.
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.
Cornhusker Casualty Company.
Crum & Forster Indemnity Company.
Cumberland Insurance Company, Inc.
Cumis Insurance Society, Inc.
Dallas National Insurance Company.
Deerfield Insurance Company.
Delos Insurance Company.
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.
Employers Compensation Insurance Company.
Employers’ Fire Insurance Company.
Employers’ Insurance Company of Wausau.
Employers’ Mutual Casualty Company.
Employers Preferred Insurance Company.
Erie Insurance Company.
Erie Insurance Company of New York.
Erie Insurance Exchange.
Erie Insurance Property & Casualty Company.
Essentia Insurance Company.
Everest National Insurance Company.
Everett Cash Mutual Insurance Company.
Excelsior Insurance Company.
Explorer Insurance Company.
Fairfield Insurance Company.
Fairmont Premier Insurance Company.
Fairmont Specialty Insurance Company.
Farmington Casualty Company.
Farmland Mutual Insurance Company.
Federal Insurance Company.
Federated Mutual Insurance Company.
Federated Rural Electric Insurance Exchange.
Federated Service Insurance Company.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE: DECEMBER 1, 2009
Page 3

PREFACE

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 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.
Freedom Advantage Insurance Company.
Frontier Insurance Company.
Gateway Insurance Company.
General Casualty Company of Wisconsin.
General Casualty Insurance Company.
General Insurance Company of America.
Genesis Insurance Company.
Grange Mutual Casualty Company.
Granite State Insurance Company.
Graphic Arts Mutual Insurance Company.
Great American Alliance Insurance Company.
Great American Assurance Company.
Great American Insurance Company.
Great American Insurance Company of New York.
Great Divide Insurance Company.
Great Northern Insurance Company.
Great West Casualty Company.
Greater New York Mutual Insurance Company.
Greenwich Insurance Company.
Guarantee Insurance Company.
GuideOne Mutual Insurance Company.
Hanover Insurance Company, The.
Harco National Insurance Company.
Harford Mutual Insurance Company.
Harleysville Insurance Company.
Harleysville Insurance Company of New Jersey.
Harleysville Mutual 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.
Highlands Insurance Company.
Highmark Casualty Insurance Company.
HM Casualty Insurance Company.
Housing and Redevelopment Insurance Exchange.
Illinois National Insurance Company.
Imperial Casualty and Indemnity Company.
Indemnity Insurance Company of North America.
Indiana Lumbermen's Mutual Insurance Company.
Insurance Company of Greater New York.
Insurance Company of North America.
Insurance Company of the State of Pennsylvania, The.
Insurance Company of the West.
Lackawanna American Insurance Company.
Lackawanna Casualty Company.
Lackawanna National Insurance Company.
Lancer Insurance Company.
Laundry Owners’ Mutual Liability Insurance Association.
Laurier Indemnity Company.

Leading Insurance Group Insurance Company, Ltd
Lebanon Mutual Insurance Company.
Liberty Insurance Corporation.
Liberty Insurance Underwriters, Inc.
Liberty Mutual Fire Insurance Company.
Liberty Mutual Insurance Company.
Liberty Mutual Mid-Atlantic Insurance Company.
Lincoln General Insurance Company.
LM Insurance Corporation.
Lumbermen's Mutual Casualty Company.
Lumbermen's Underwriting Alliance.
Manufacturers Alliance Insurance Company.
Markel Insurance Company.
Maryland Casualty Company.
Massachusetts Bay Insurance Company.
Medmarc Casualty Insurance 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.
Millers Capital Insurance Company.
Mitsui Sumitomo Insurance Company of America.
Mitsui Sumitomo Insurance USA Inc.
Montgomery Mutual Insurance Company.
Motorists’ Mutual Insurance Company.
Mutual Benefit Insurance Company.
National American Insurance Company.
National Fire Insurance Company of Hartford.
National Interstate Insurance Company.
National Surety Corporation.
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.
NGM Insurance Company.
NIPPONKOA Insurance Company, Ltd. US Branch.
Norguard Insurance Company.
North American Elite Insurance Company.
North American Specialty Insurance Company.
North River Insurance Company, The.
Northbrook Indemnity Company.
Northern Assurance Company of America, The.
Northern Insurance Company of New York.
NOVA Casualty Company.
Ohio Casualty Insurance Company.
Ohio Security 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.
Paramount Insurance Company.
Patriot General Insurance Company.
Peerless Indemnity Insurance Company.
Peerless Insurance Company.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
EFFECTIVE: DECEMBER 1, 2009
Page 4

PREFACE

Peninsula Indemnity Company.
Penn Millers Insurance Company.
Penn National Security Insurance Company.
PennCommonwealth Casualty of America Corporation.
Pennsylvania Casualty Company.
Pennsylvania General Insurance Company.
Pennsylvania Lumbermens Mutual Insurance Company.
Pennsylvania Manufacturers' Association Insurance
Company.
Pennsylvania Manufacturers Indemnity Company.
Pennsylvania National Mutual Casualty Insurance
Company.
Pennsylvania Surface Coal Mining Insurance Exchange.
Pharmacists Mutual Insurance Company.
Phoenix Insurance Company, The.
Potomac Insurance Company.
Praetorian Insurance Company.
Preferred Professional Insurance Company.
Princeton Insurance Company.
Property and Casualty Insurance Company of Hartford.
Protective Insurance Company.
Public Service Mutual Insurance Company.
QBE Insurance Corporation.
Redland Insurance Company.
Regent Insurance Company.
Republic-Franklin Insurance Company.
Rockwood Casualty Insurance Company.
SAFECO Insurance Company of America.
Safety First Insurance Company.
Safety National Casualty Corp.
School Boards Insurance Company of Pennsylvania, Inc.
SeaBright Insurance Company.
SECURA Insurance, A Mutual 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 Japan Insurance Company of America.
Southern Insurance Company.
Southern Insurance Company of Virginia.
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.
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.
Strathmore Insurance Company.
SUA Insurance Company.
Synergy Comp Insurance Company.
Technology Insurance Company.
T.H.E. Insurance Company.
TIG Indemnity Company.
TIG Insurance Company.
Tokio Marine & Nichido Fire Insurance Company, Ltd.
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.
Travelers Casualty and Surety Company of America.
Travelers Casualty Company of Connecticut.
Travelers Casualty Insurance Company of America.
Travelers Commercial Insurance Company.
Travelers Indemnity Company, The.
Travelers Indemnity Company of America.
Travelers Indemnity Company of Connecticut, The.
Travelers Property Casualty Company of America.
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.
United National Insurance Company.
United States Fidelity and Guaranty Company.
United States Fire Insurance Company.
United Wisconsin Insurance Company.
Universal Underwriters' Insurance Company.
Utica Mutual Insurance Company.
Valley Forge Insurance Company.
Vanliner Insurance Company.
Vigilant Insurance Company.
Vinings 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.
Zurich American Insurance Company of Illinois.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 1
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.
Anniversary Rating Date
1.
Definition
2.
Rewritten Policies
3.
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
B.

Name, Address and Other Work-Places of Insured

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 2

C.

D.

1.
Combination of Legal Entities
2.
Name of Insured
3.
Pennsylvania Locations
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
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.
Drafting Employees
c.
Salespersons, Collectors, or Messengers, Outside
3.
General Inclusions
4.
General Exclusions
C.
Assignment of Classifications
1.
Object of Classification Procedure
2.
Assignment of a Classification
3.
Assignment of Additional Classifications
4.
Assignment of Analogy
5.
Payroll Assignment – Multiple Classifications Interchange of Labor
6.
Construction or Erection Operations
7.
NOC Definition
8.
Changing Classifications
9.
Classification Appeal
10.
Mercantile Business/Stores
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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 3
1
2
3
4
5
6
7
8
9

Employee Expense Reimbursements
Salary Reduction Plans
Strike Periods (Wages Paid)
Traveling Time Periods
Wages Paid for Idle Time
Religious Exclusions
Members of Religious Orders
Subcontractors
Outworkers/Homeworkers

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.
C.
D.
E.
F.
G.

Carrier Rating Values
Premium
Whole Dollars - Premium
Premium Modification – Experience Rating Plan
Premium Determination for Federal and Maritime Insurance
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:

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
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UNDERWRITING RULES

Page 4

B.
C.
D.
E.

F.
G.
H.
I.

6.
Premium Determination
7.
Assignment of Payroll
8.
Flight Duties
Real Estate Sales Person/Broker Licensed Insurance Agent – Exception
Professional and Semi-Professional Athletes – Class Code 970
Sole Proprietors and Partnerships
Subcontractors
1.
Law on Contractors and Subcontractors
2.
Coverage
3.
Premium for Uninsured Subcontractors
4.
Drivers, Chauffeurs and Helpers Under Contract
Ex-Medical Coverage
Truckers - Interstate
Pennsylvania Construction Classification Premium Adjustment Program
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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 1
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UNDERWRITING RULES

Page 5
C.

D.

E.
F.

Coverage
1.
Admiralty Law Endorsements
2.
Admiralty Law Coverage Options
3.
F.E.L.A. Endorsements
4.
U.S.L. & H.W. Act
Limits of Liability
1.
Standard Limits
2.
Increased Limits
3.
Minimum Premium
Classifications
Waters not under Admiralty Jurisdictions
1.
Coverage
2.
Premium Determination
3.
Admiralty Law or U.S.L. & H.W. Act Liability

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

RULE XVI – APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE

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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 anniversary rating 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 specified on the manual page. Any change will be highlighted and linked to the
appropriate Bureau circular announcing the change. Unless specified otherwise, each change
applies only from the anniversary rating date which occurs on or after the effective date of the
change.

G.

ANNIVERSARY RATING DATE
1.

Definition
The anniversary rating date is the effective month and day of the policy in effect and each
annual anniversary thereafter unless a different date has been established by the Pennsylvania
Compensation Rating Bureau.

2.

Rewritten Policies
If a policy is canceled and rewritten by the same or another carrier, all rules, classifications and
carrier rating values of the rewriting carrier which were in effect as of the anniversary rating
date shall apply to the rewritten policy until the next anniversary date as established by the
Pennsylvania Compensation Rating Bureau.
Use the Anniversary Rating Date Endorsement.
No policy may be canceled, rewritten or extended for any period to avoid or take advantage of
any changes in the rules or Bureau rating values of the Manual.

3.

Long Term Policies
For application of anniversary rating dates on policies issued for a term in excess of one year,
refer to Rule III - C.

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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.

3.

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.

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.

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.

5.

I.

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.

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.

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.

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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.
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.
b.
c.
d.

e.

f.
g.
h.

i.
2.

Individual proprietors
Partners of a partnership (including members of a Limited Liability Company (LLC).
Elected officers of the Commonwealth or any of its political subdivisions.
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.
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.).
Domestic or casual labor.
Outworker (a person to whom articles are given for cleaning, repair, etc. at home).
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.
Elective for members of certain religious sects whose tenets prohibit benefits from
insurance, provided the sect makes provisions for its members.

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.

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3.

C.

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.

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.

2.

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.

States Where Not Available
Other states coverage is not available in states:

3.

a.

With a monopolistic state fund, or

b.

Where the carrier elects not to write this coverage.

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
Act 44 of 1993 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.

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8.

G.

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.

GROUP DEDUCTIBLE OR RETROSPECTIVE RATING PLAN COVERAGE
Act 57 of 1996 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%.

4.

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.

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.

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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.

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 anniversary date set by such policy. It shall be submitted to the Bureau not later than
thirty days subsequent to its inception.
Each annual rating endorsement shall be clearly identified by printing in large boldface type at
the top of the endorsement the words "ANNUAL RATING ENDORSEMENT."
Annual rating endorsements shall also:

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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.

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 anniversary rating 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.

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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.

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
Manufacture of a Product
A Process
Construction or Erection
A General Type or Character of Business
A Service

Classification
Furniture Manufacturing
Printing
Carpentry
Hardware Store
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.
If any clerical office employee 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 of the
business.
The cashier also shall not be considered a clerical office employee. A cashier is

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b.

c.

(2)

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.

(3)

Office employees shall be separately classified except in connection with those
classes which specifically include Office Employees.

DRAFTING EMPLOYEES, Code 953, are employees engaged exclusively in drafting and
confined to office work. The entire payroll of any such employees engaged in any other
operations shall be assigned to the highest Bureau loss cost classification of operations to
which they are exposed.
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.
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.

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(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 vehicles, including drivers, chauffeurs and helpers are employed under contract
and if the owner of such vehicles 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 employer at the proper
carrier rating value(s) for the operations in which they are engaged. If such 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.
If the owner of the vehicle is also a driver, and if in the event of an injury would be
entitled to workers compensation benefits from the insured, (see Section 2 OwnerOperator Owner/Driver for more detail), use actual payroll or if unavailable, use
one-third (1/3) of the contract price for that vehicle which shall be included in the
payroll of the insured employer.

b.

4.

(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)
(16)
(17)
(18)

Security guards protecting their employer’s premises and property.
Heat treating by an insured on its products.
Counter personnel
Cashiers

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.

The principal business is described by a standard exception classification.

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.

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C.

(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.

ASSIGNMENT OF CLASSIFICATIONS
1.

2.

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.

b.

Act 44 of 1993 permits an insurer to develop subclassifications to the Bureau's
classification system as approved by the Insurance Commissioner. Any such
subclassification shall be filed by the developing insurer with the Bureau 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 Bureau
consistent with the Bureau's classification system and statistical plan. Otherwise, the
Insurance Commissioner shall disapprove the subclassification filing.

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.
Act 44 of 1993 permits an insurer to develop subclassifications to the Bureau's
classification system as approved by the Insurance Commissioner. Any such
subclassification shall be filed by the developing insurer with the Bureau 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 Bureau
consistent with the Bureau's classification system and statistical plan. Otherwise, the
Insurance Commissioner shall disapprove the subclassification filing.

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.

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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.
Additional classifications shall be assigned to an insured only if the following conditions
exist:

b.

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.

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.

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(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.
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.

4.

(2)

The entire remuneration of miscellaneous employees is assignable to the
governing classification.

(3)

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.

(4)

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.

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 highest bureau loss cost 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.
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 highest Bureau loss cost classification which applies to the job or location where the
operation is performed.

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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

9.

a.

The Bureau 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 Bureau
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 Bureau 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
Bureau unless such written application is filed directly with the Bureau 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 Bureau review discloses the insured’s recent
operations change, the Bureau 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 Bureau 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 effective the employer's first normal policy renewal at least sixty days
subsequent to the date of the Bureau’s misclassification notice.

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 Bureau 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.

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

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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.

D.

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
For mercantile businesses, such as stores or dealers, the single applicable store or dealer
classification is determined separately for each location.

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
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;

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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

3.

n.

Musicians or entertainers who are not independent contractors shall be included in
computation of premiums of hotels or restaurants (maximum of $400 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;

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.

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;

f.

Payments for active military duty;

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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.
2.
3.
4.
5.

an automobile;
an airplane flight;
a discount on property or services;
club memberships;
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.
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.

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.

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E.

PAYROLL LIMITATION
1.

How Payroll Limitation Applies
For executive officers 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:

2.

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 ---.

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 remuner-ation shall be
assigned to the Manual classification which applies to the work normally performed by such
employee.

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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 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

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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..

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

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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.
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 Commisioner for the specific purpose of computing employer
assessments in conformance with Act 57 of 1997.

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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
665
953

Exposure (Payrolls)
Carrier Rate
Manual Premium
$255,000
$7.84
$19,992
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.

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Example: Deductible Credit After Experience Modification
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
665
953

Exposure (Payrolls)
$255,000
48,000

Carrier Rate
$7.84
0.24
Total Manual Premium:
Experience Modification:
Total Standard Premium:
Schedule Rating Credit Factor:
Schedule Rating Credit (Code 9887):
Standard Premium After Schedule Rating:
Certified Safety Committee Credit Factor:
Certified Safety Committee Premium Credit:
PCCPAP Credit Factor:
PCCPAP Premium Credit:
Standard Premium After PCCPAP:
Deductible Credit Factor:
Deductible Premium Credit (Code 9663):
Premium Subject to Premium Discount:
Premium Discount:
Final Policy Premium:

Manual Premium
$19,992
115
$20,107
0.930
$18,700
0.250
$4,675
$14,025
0.05
$701
0.25
$3,506
$9,818
0.600
$5,891
$3,927
$0
$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

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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..
Example of B above
Basis of premium - payroll
Carrier Rate
Premium
$90,000 x 1.50
100

D.

=
=
=
=

$90,000
x 1.50
$ 1,350
$ 1,350

WHOLE DOLLARS – PREMIUM
All premiums shall be shown to nearest dollar. A remainder of $.50 shall be rounded to next higher
dollar.

E.

F.

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.

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:
Optional use upon July 1, 2000. Mandatory use for policies effective on or after January 1,
2002.
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:
z

Competitive differences within the marketplace can be more clearly defined and consistently applied;

z

Similarly situated risks can receive comparable treatment with respect to specific rating values, pricing
programs or other factors, increasing the equity of the marketplace;

z

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;

z

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.

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Pennsylvania and Delaware Workers Compensation Premium Algorithm Premium Calculation Algorithm

Associated
Statistical
Code

Line #

Item Name

(1)
(2)
(3)
(4)

Classification
Exposure
Carrier Rating Value
Classification Manual Premium

(5)
(6)
(7)

Total Policy Manual Premium
Employer Liability Increased Limits Factor
Employer Liability Increased Limits
Premium Charge
Minimum Premium Employer Liability
Increased Limits
Minimum Premium Employer Liability
Increased Limits Premium Charge
Subject Deductible Credit Percentage
Subject Deductible Premium Credit
Waiver of Subrogation Charge
Waiver of Subrogation Premium
Total Subject Premium
Experience Modification
Modified Premium
Merit Rating Credit Factor
Merit Rating Credit
Merit Rating Neutral Factor

(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)

xxxx
xxxx
xxxx

Line #
(1)
(2)
(3)
(4)

Source & Derivation

xxxx

(5)
(6)
(7)

Carrier value
Risk characteristic
Carrier value
(2)/100x(3) if classification has payroll exposure.
Special procedures apply to non-payroll classes
Sum of (4) for all classifications on the policy
Carrier value
(5)x[(6) expressed as a decimal]

9848

(8)

Carrier value

9848

(9)

[(8)-(7)] if (7)<(8) and (6) >0, otherwise zero

9664
9664
0930
0930

(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)

9884
9886
9886

(20)
(21)
(22)
(23)

(24)
(25)

Merit Rating Neutral Adjustment
Merit Rating Debit Factor
Merit Rating Charge
Premium After Experience
Modification or Merit Rating
Non-Ratable Classifications
Non-Ratable Classifications Exposure

xxxx

(24)
(25)

(26)
(27)

Non-Ratable Classification Rating Value
Non-Ratable Classification Premium

xxxx

(26)
(27)

(28)

Aircraft Seat Surcharge Exposure (# of
seats)
Aircraft Seat Surcharge
Aircraft Seat Surcharge Premium Charge
Workfare Program Employees Exposure
(PA)
Workfare Program Employees Rating Value
(PA)
Workfare Program Employees Premium
(PA)
Non-Ratable Classification Premium Total
Non-Ratable Classification Increased Limits
Factor
Non-Ratable Classification Increased Limits
Premium Charge
Minimum Premium Non-Ratable
Classification Increased Limits
Minimum Premium Non-Ratable
Classification Increased Limits Premium
Charge
Premium Before Schedule Rating
Schedule Rating Plan Adjustment Factor

9108

(28)

9108
9108
0982

(29)
(30)
(31)

0982

(32)

Carrier value
[(5)+(7)+(9)]x[(-10) expressed as a decimal]
Carrier value - subject to experience modification
Value from Line (12)
[(5)+(7)+(9)+(11)+(13)]
Zero for non-experience-rated risks
(14)x(15)
Zero if Merit Rating Credit does not apply
(14)x[(-17) expressed as a decimal]
Zero whether Merit Rating Neutral Adjustment (no
credit or debit) does or does not apply
(14)x[(19) expressed as a decimal]
Zero if Merit Rating Debit does not apply
(14)x[(21) expressed as a decimal]
(16) if Experience-Rated, [(14)+(18)+(20)+(22)] if
Merit-Rated, (14) if Non-Rated
Carrier Value
Portion of payroll exposure subject to Non-Ratable
Classifications
Carrier Value
(25)/100x(26) [based on applicable Non-Ratable
Classification exposure]
Actual number of seats for insured risk. Subject to
maximum 10 seats per aircraft
Carrier Value
(28) x (29)
Number of person weeks. A partial workweek for
any worker to be counted as 1 person week.
Carrier Value

0982

(33)

(31) x (32)

xxxx

(34)
(35)

Sum of all (27)+(30)+(33) premiums
Carrier value

xxxx

(36)

(34)x [ (35) expressed as a decimal]

9848

(37)

Carrier value

9848

(38)

[(37)-(36)] if (36) < (37) and (35) > 0, otherwise zero

9887/9889

(39)
(40)

(23)+(34)+(36)+(38)
Carrier value - use 9887 for schedule credits and
9889 for schedule debits

(20)
(21)
(22)
(23)

(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)

(39)
(40)

9898
9885
9885
9884

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Page 32
Pennsylvania and Delaware Workers Compensation Premium Algorithm
Premium Calculation Algorithm
Associated
Statistical
Code

Line #

9887/9889

(41)

9890

(42)

9890

(43)

9880

(44)

9880

(45)

9046

(46)

9046

(47)

(48)
(49)

Certified Safety Committee Credit Factor
(PA)
Certified Safety Committee Premium
Credit (PA)
Workplace Safety Program Credit Factor
(DE)
Workplace Safety Program Premium
Credit (DE)
Construction Classification Premium
Adjustment Program Credit Factor
Construction Classification Premium
Adjustment Program Premium Credit
Drug-Free Workplace Factor (DE)
Drug-Free Workplace Credit (DE)

9846
9846

(48)
(49)

(50)
(51)

Managed Care Factor (DE)
Managed Care Credit (DE)

9874
9874

(50)
(51)

(52)
(53)

Package Credit Factor (DE)
Package Credit (DE)

9721
9721

(52)
(53)

(54)
(55)

Premium After Managed Care and
Package Credit If Applicable
Assigned Risk Surcharge Factor (DE)

0277

(55)

(56)
(57)
(58)

Assigned Risk Premium Surcharge (DE)
Deductible Credit Factor
Deductible Premium Credit

0277
9663
9663

(56)
(57)
(58)

(59)

Loss Constant

0032

(59)

(60)
(61)

Loss Constant Charge
Short Rate Cancellation Factor

0032
0931

(60)
(61)

(62)

Short Rate Premium

0931

(62)

(63)
(64)
(65)
(66)

Expense Constant
Expense Constant Charge
Minimum Premium
Minimum Premium Charge

0900
0900
0990
0990

(63)
(64)
(65)
(66)

(67)

Unit Statistical Report Total Standard
Premium
Premium Discount Amount

Line #

Item Name

(41)

Schedule Rating Plan Premium
Adjustment

(42)
(43)
(44)
(45)
(46)
(47)

(68)

(54)

(67)
0063/0064

(68)

Source & Derivation
(39)x[(40) expressed as a
decimal]. For schedule credits
Line (41) will be negative
Credit applies if insured is
certified.
[(39)+(41)]x[(-42) expressed as a
decimal]
Credit applies if insured qualifies
[(39)+(41)]x[(-44) expressed as a
decimal]
Based on wage level(s),
application to rating organization
[(39)+(41)]x[(-46) expressed as a
decimal]
Carrier value
[(39)+(41)+(45)+(47)]x[(-48)
expressed as a decimal]
Carrier value
[(39)+(41)+(45)+(47)+(49)]x[(-50)
expressed as a decimal]
Carrier value
[(39)+(41)+(45)+(47)+(49)+(51)]x[(
-52) expressed as a decimal]
[(39)+(41)+(43)+(45)+(47)+(49)+(5
1)+(53)]
May apply to some or all assigned
risks based on plan and
characteristics of individual
insured
(54)x[(55) expressed as a decimal]
Carrier value
[(54)+(56)]x[(-57) expressed as a
decimal]
Carrier value - may vary based on
risk premium size
Line (59) if applicable
Carrier value - zero if short rate
cancellation does not apply
[(54)+(56)+(58)+(60)]x[(61)1.0000] if (61)>0, otherwise zero
Carrier value if applicable
Line (63)
Carrier value
If (65)>[(54)+(56)+(58)+(60)+(62)+
(64)], (65)[(54)+(56)+(58)+(60)+(62)+(64)],
otherwise zero
[(54)+(56)+(58)+(60)+(62)+(66)]
Carrier value based on
[(54)+(56)+(58)+(60)+
(62)+(66)]

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Page 33
Pennsylvania and Delaware Workers Compensation Premium Algorithm
Premium Calculation Algorithm
Line #
(69)
(70)

Associated
Statistical
Code

Item Name
Additional premium Waiver of
Subrogation (flat charge)
Terrorism

Line #

Source & Derivation

9115

(69)

Carrier value(s)

9740

(70)

(Total payroll/100) x carrier rating
value

9741

(71)

(Total payroll/100) x carrier rating
value

(72)

(64)+(67)-(68)+(69)+(70)+(71)

Bureau value for the specific
purpose of computing employer
assessments
[(72)-(11)-(58)]x(73) NOTE: Cells
(11) and (58) 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

(71)

Catastrophe (other than Certified
Acts of Terrorism

(72)

Total Policy Premium Subject to
Employer Assessment

(73)

Employer Assessment Factor
Pursuant to Act 57 of 1997 (PA)

0938

(73)

(74)

Employer Assessment Amount
Pursuant to Act 57 of 1997 (PA)

0938

(74)

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Page 34
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:

C.

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.

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.

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Page 35
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)
(2)

The limits of liability shall be the same for all states specified in Item 3-A of the
Information Page.
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.

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Page 36
TABLE FOR INCREASED LIMITS
Classification
Codes

Limits of Liability
(000s omitted)
/
100 /
/
100 /
/
100 /
/
100 /
/
500 /
/
500 /
/
500 /
/
500 /
/
500 /
/ 1,000 /
/ 1,000 /
/ 1,000 /
/ 1,000 /
over
1,000 / 1,000 /

9803
9804
9805
9806
9807
9808
9809
9810
9811
9812
9813
9814
9815

100
100
100
100
500
500
500
500
500
1,000
1,000
1,000
1,000

9816

Percentage

1,000
2,500
5,000
10,000
500
1,000
2,500
5,000
10,000
1,000
2,500
5,000
10,000
10,000

.70%
1.20%
1.70%
2.40%
1.90%
2.20%
2.70%
3.20%
3.90%
3.30%
3.80%
4.40%
5.00%
(a)

(a) Apply to Bureau for higher limit charges.
(3)

c.

The premium for increased limits shall be subject to any experience rating
modification, merit rating and retrospective rating. The premium for increased
limits on non-ratable classifications is not subject to any experience rating
modifications, merit rating and retrospective rating.

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.

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2.

Increased Limits
The standard limits under Part Two Employers Liability for employees subject to voluntary
compensation insurance may be increased. The premium for the increased limits shall be
determined on the basis of the factors in the following table:
TABLE FOR INCREASED LIMITS

Limit of Liability
(000s omitted)
/
100 /
/
100 /
/
100 /
/
100 /
/
500 /
/
500 /
/
500 /
/
500 /
/
500 /
/ 1,000 /
/ 1,000 /
/ 1,000 /
/ 1,000 /
over
1,000 / 1,000 /
100
100
100
100
500
500
500
500
500
1,000
1,000
1,000
1,000

(a)
3.

Factor
1,000
2,500
5,000
10,000
500
1,000
2,500
5,000
10,000
1,000
2,500
5,000
10,000

1.053
1.127
1.225
1.284
1.186
1.206
1.286
1.368
1.424
1.280
1.357
1.436
1.509

10,000

(a)

Apply to Bureau for higher limit factor

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.

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(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
(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:
1.
The remuneration of an executive officer shall not be included with the payroll of the risk
for premium computation purposes, provided:
(a)
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.
(b)
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.

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2.
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:
(a)
That such executive because of age or for other reasons, ceases to perform any
duties, but nevertheless, frequently visits the premises of the risk.
(b)
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.
3.
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:
(a) 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.
(b) 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.
(c) 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.
(d) 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 $400 per week.

c.

The maximum individual payroll for an executive officer is $2,000 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.

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b.

For each week during which the executive officer performed flight duties, assign the officer's
payroll for that week to Code 7421 Transportation of Personnel for Business. If an executive
officer's non-flying duties in such a week are subject to a higher rated classification, that higher
bureau loss cost 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 Transportation of Personnel for Business 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 highest bureau loss cost classification which applies to any of their
operations.
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.

D.

PROFESSIONAL AND SEMIPROFESSIONAL ATHLETES – CLASS CODE 970
1.

Employees who qualify for payroll limitation include but is not limited to all players, coaches,
managers or game officials and include all players on salary list of the employer.

2.

The entire remuneration of each employee should be included in computing premium, subject
to a maximum of $60,000 per season.

3.

Season includes pre-season and post-season exposure.

4.

When an employee works for two or more teams in the same sport during the season, the
maximum shall be prorated.

5.

The remuneration of an individual employee is subject to a minimum of $500.00 per season or
year, including board and lodging. For more details refer to the Classification and Rating
Values Section.

SOLE PROPRIETORS AND PARTNERSHIPS
Sole proprietors and partners are not covered by the Pennsylvania Workers' Compensation Act or the
Pennsylvania Occupational Disease Act.

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

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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.
(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)
(g)

Nothing is this act shall be the basis of any liability on part of the municipality.
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.

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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.
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

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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.
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. A credit may be applicable to those policies effective new and renewed with
normal anniversary rating dates on or after January 1, 1991.
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 normal anniversary rating date of each policy,
as set forth below:
Normal
Anniversary
Rating Dates

Reporting
Period for
Qualifying Wages

October 1, 2005 – September 30, 2006

Third calendar quarter of 2004

October 1, 2006 – September 30, 2007

Third calendar quarter of 2005

October 1, 2007 – September 30, 2008

Third calendar quarter of 2006

October 1, 2008 – September 30, 2009

Third calendar quarter of 2007

October 1, 2009 and later

Third calendar quarter of 2008

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:

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Normal Anniversary Rating Dates – October 1, 2005 – September 30, 2006
Average
Hourly Wage
$21.34 or less
$21.35 - $21.69
$21.70 - $22.04
$22.05 - $22.39
$22.40 - $22.74
$22.75 - $23.14
$23.15 - $23.54
$23.55 - $23.94
$23.95 - $24.34
$24.35 - $24.74
$24.75 - $25.14
$25.15 - $25.59
$25.60 - $26.04
$26.05 - $26.49

Credit From
Standard
Premium
None
5%
6%
7%
8%
9%
10%
11%
12%
13%
14%
15%
16%
17%

Average
Hourly Wage

Credit From
Standard
Premium

$26.50 - $26.99
$27.00 - $27.49
$27.50 - $27.99
$28.00 - $28.49
$28.50 - $28.99
$29.00 - $29.54
$29.55 -$30.09
$30.10 - $30.69
$30.70 - $31.29
$31.30 - $31.89
$31.90 - $32.49
$32.50 - $33.14
$33.15 and over

18%
19%
20%
21%
22%
23%
24%
25%
26%
27%
28%
29%
30%

Normal Anniversary Rating Dates – October 1, 2006 – September 30, 2007

Average
Hourly Wage
$22.19 or less
$22.20
$22.54
$22.55
$22.89
$22.90
$23.29
$23.30
$23.69
$23.70
$24.09
$24.10
$24.49
$24.50
$24.89
$24.90
$25.29
$25.30
$25.74
$25.75
$26.19
$26.20
$26.64
$26.65
$27.09
$27.10
$27.59

Credit From
Standard
Premium
None
5%
6%
7%
8%
9%
10%
11%
12%
13%
14%
15%
16%
17%

Average
Hourly Wage
$27.60
$28.10
$28.60
$29.10
$29.65
$30.20
$30.75
$31.30
$31.90
$32.50
$33.15
$33.80
$34.45

$28.09
$28.59
$29.09
$29.64
$30.19
$30.74
$31.29
$31.89
$32.49
$33.14
$33.79
$34.44
and over

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Credit From
Standard
Premium
18%
19%
20%
21%
22%
23%
24%
25%
26%
27%
28%
29%
30%

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Page 45
Normal Anniversary Rating Dates – October 1, 2007 - September 30, 2008

Average
Hourly Wage
23.24 or less
23.25
23.59
23.99
23.60
24.00
24.39
24.79
24.40
24.80
25.19
25.59
25.20
25.60
26.04
26.49
26.05
26.50
26.94
26.95
27.39
27.40
27.84
27.85
28.34
28.35
28.84

Credit From
Standard
Premium
None
5%
6%
7%
8%
9%
10%
11%
12%
13%
14%
15%
16%
17%

Credit From
Standard
Premium

Average
Hourly Wage
28.85
29.35
29.90
30.45
31.00
31.55
32.15
32.75
33.40
34.05
34.70
35.40
36.10

29.34
29.89
30.44
30.99
31.54
32.14
32.74
33.39
34.04
34.69
35.39
36.09
and over

18%
19%
20%
21%
22%
23%
24%
25%
26%
27%
28%
29%
30%

Normal Anniversary Rating Dates - October 1, 2008 – September 30, 2009

Average
Hourly Wage

Credit From
Standard
Premium

$24.04 or less None
$24.05-$24.39 5%
$24.40-$24.79 6%
$24.80-$25.19 7%
$25.20-$25.59 8%
$25.60-$26.04 9%
$26.05-$26.49 10%
$26.50-$26.94 11%
$26.95-$27.39 12%
$27.40-$27.89 13%
$27.90-$28.39 14%
$28.40-$28.89 15%
$28.90-$29.39 16%
$29.40-$29.89 17%

Average
Hourly Wage

Credit From
Standard
Premium

$29.90-$30.44
$30.45-$30.99
$31.00-$31.54
$31.55-$32.09
$32.10-$32.69
$32.70-$33.29
$33.30-$33.89
$33.90-$34.54
$34.55-$35.19
$35.20-$35.89
$35.90-$36.59
$36.60-$37.29
$37.30 and over

18%
19%
20%
21%
22%
23%
24%
25%
26%
27%
28%
29%
30%

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 46
Normal Anniversary Rating Dates – October 1, 2009 and later

Average
Hourly Wage
24.94 or less
24.95
25.34
25.74
25.35
25.75
26.14
26.59
26.15
26.60
27.04
27.49
27.05
27.50
27.94
28.44
27.95
28.45
28.94
28.95
29.44
29.45
29.94
29.95
30.44
30.45
30.99

Credit From
Standard
Premium
None
5%
6%
7%
8%
9%
10%
11%
12%
13%
14%
15%
16%
17%

Average
Hourly Wage
31.00
31.55
32.10
32.70
33.30
33.90
34.55
35.20
35.85
36.55
37.25
38.00
38.75

31.54
32.09
32.69
33.29
33.89
34.54
35.19
35.84
36.54
37.24
37.99
38.74
and over

Credit From
Standard
Premium
18%
19%
20%
21%
22%
23%
24%
25%
26%
27%
28%
29%
30%

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 January 1, 2002 or later policy for any insured not
eligible for experience rating. For insureds eligible for experience rating, a policy credit to be applied
to the January 1, 2002 or later policy will be 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 January 1, 2002 or later policy for
insureds eligible for experience rating.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 47
EXAMPLE:
Hypothetical insured qualified for experience rating –
(1.)
(2.)
(3.)
(4.)
(5.)

Insured’s indicated policy credit:
PCCPAP numerator: (insured’s experience modification for prior
policy period with expected losses reduced by the indicated policy
credit)
PCCPAP denominator: (insured’s experience modification for prior
policy period)
Credit adjustment factor:
((2) / (3)) rounded to 4 decimals
Policy credit factor:
100 - [100 - 26] x 1.0721 rounded to two decimals

26
1.026
0.957
1.0721
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.

"Construction classifications" are those classifications subject to the following code numbers:
601
602
603
605
606
607
608

609
611
615
617
645
646
647

2.

Appeals

648
649
651
652
653
654
655

656
657
658
659
660
661
662

663
664
665
666
667
668
669

670
673
674
675
676
677

679
681
682
691
693
695

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 48
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.
† YES

Are you currently engaged in a Long Term Construction Project (i.e. Wrap-up)?

CLASSIFICATION DESCRIPTION

PENNSYLVANIA
WC
CLASS
CODE

TOTAL
PENNSYLVANIA
WAGES PAID
THIS QUARTER

TOTAL
HOURS
WORKED
THIS QUARTER
(Including
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 _________

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Zip Code ______

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 49
I. CERTIFIED SAFETY COMMITTEE CREDIT PROGRAM
1.

Act 44 of 1993 mandates that the Department of Labor and Industry develop certification
criteria for the operation of safety committees. (For certification criteria contact Pennsylvania
Department of Labor and Industry.)

2.

A 5% rate credit shall apply to the policy period beginning with the next normal anniversary
rating date established by the Pennsylvania Compensation Rating Bureau 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 04B Certified Safety Committee Endorsement – Pennsylvania to
show credit on 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 anniversary rating date
of the cancelled 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.
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.
2.

All the work covered by the policy has been completed, or
All interest in any business covered by the policy has been sold, or

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 50
3.
D.

The insured has retired from all business covered by the policy.

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.
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.

d.

Extended number of days =
185 x 365 = 270
250
Short rate percentage for 270 days = 80%

e.

Short rate premium = $375 x .80 = $300

f.

Total premium for canceled policy = $300

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 51
E.

SHORT RATE CANCELLATION TABLE FOR TERM OF ONE YEAR
Days
Policy
In Force

3
5
7
9
11
13
15
17
19
21
23
26
30
33
37
41
44
48
52
55
59
63
66
70
74
77
81
84
88
92
95
99
103
106
110
114
117
121
125
128
132
136
139
143
147
150

-

1
2
4
6
8
10
12
14
16
18
20
22
25
29
32
36
40
43
47
51
54
58
62
65
69
73
76
80
83
87
91
94
98
102
105
109
113
116
120
124
127
131
135
138
142
146
149
153

Percent
of
One Year
Premium

(1 mo)

(2 mos)

(3 mos)

(4 mos)

(5 mos)

5%
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52

Days
Policy
In Force

154
157
161
165
168
172
176
179
183
188
192
197
201
206
210
215
219
224
229
233
238
242
247
251
256
261
265
270
274
279
283
288
292
297
302
306
311
315
320
324
329
333
338
343
347
352
356
361

-

156
160
164
167
171
175
178
182
187
191
196
200
205
209
214
218
223
228
232
237
241
246
250
255
260
264
269
273
278
282
287
291
296
301
305
310
314
319
323
328
332
337
342
346
351
355
360
365

Percent of
One Year
Premium

(6 mos)

(7 mos)

(8 mos)

(9 mos)

(10 mos)

(11 mos)

(12 mos)

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 52
Short Rate Cancellation Table

Days In
Policy Period

Short Rate
Percentages

Factor to Apply
to Earned Premium
for Period Policy
in Effect

18.2482
10.9489
8.5158
6.3869
5.8394

46
47
48
49
50

.23
.23
.24
.24
.24

1.8250
1.7861
1.8250
1.7877
1.7520

.08
.09
.09
.10
.10

4.8662
4.6924
4.1058
4.0552
3.6496

51
52
53
54
55

.24
.25
.25
.25
.26

1.7176
1.7548
1.7216
1.6899
1.7255

11
12
13
14
15

.11
.11
.12
.12
.13

3.6496
3.3455
3.3689
3.1283
3.1630

56
57
58
59
60

.26
.26
.26
.27
.27

1.6947
1.6650
1.6362
1.6704
1.6425

16
17
18
19
20

.13
.14
.14
.15
.15

2.9653
3.0056
2.8386
2.8818
2.7377

61
62
63
64
65

.27
.27
.28
.28
.28

1.6156
1.5895
1.6222
1.5969
1.5723

21
22
23
24
25

.16
.16
.17
.17
.17

2.7812
2.6547
2.6980
2.5856
2.4821

66
67
68
69
70

.29
.29
.29
.29
.30

1.6038
1.5799
1.5566
1.5341
1.5643

26
27
28
29
30

.18
.18
.18
.18
.19

2.5270
2.4334
2.3465
2.2656
2.3117

71
72
73
74
75

.30
.30
.30
.31
.31

1.5423
1.5208
1.5000
1.5291
1.5087

31
32
33
34
35

.19
.19
.20
.20
.20

2.2371
2.1672
2.2121
2.1471
2.0857

76
77
78
79
80

.31
.32
.32
.32
.32

1.4888
1.5169
1.4974
1.4785
1.4600

36
37
38
39
40

.20
.21
.21
.21
.21

2.0278
2.0716
2.0171
1.9654
1.9162

81
82
83
84
85

.33
.33
.33
.34
.34

1.4870
1.4689
1.4512
1.4774
1.4600

41
42
43
44
45

.22
.22
.22
.23
.23

1.9585
1.9119
1.8674
1.9079
1.8655

86
87
88
89
90

.34
.34
.35
.35
.35

1.4430
1.4264
1.4517
1.4354
1.4194

Days In
Policy

Short Rate
Percentages

1
2
3
4
5

.05
.06
.07
.07
.08

6
7
8
9
10

Factor to Apply
to Earned Premium
for Period Policy
In Effect

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 53
Short Rate Cancellation Table (Continued)

Days in
Policy Period
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135

Short Rate
Percentages
.35
.36
.36
.36
.37
.37
.37
.37
.38
.38
.38
.38
.39
.39
.39
.40
.40
.40
.40
.41
.41
.41
.41
.42
.42
.42
.43
.43
.43
.43
.44
.44
.44
.44
.45
.45
.45
.46
.46
.46
.46
.47
.47
.47
.47

Factors to Apply
to Earned Premium
for Period Policy
in Effect
1.4038
1.4283
1.4129
1.3979
1.4216
1.4068
1.3923
1.3781
1.4010
1.3870
1.3733
1.3598
1.3820
1.3688
1.3557
1.3774
1.3645
1.3519
1.3395
1.3605
1.3452
1.3362
1.3243
1.3447
1.3330
1.3215
1.3414
1.3301
1.3189
1.3079
1.3273
1.3164
1.3057
1.2951
1.3140
1.3036
1.2933
1.3117
1.3016
1.2916
1.2817
1.2996
1.2899
1.2802
1.2708

Days in
Policy Period
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180

Short Rate
Percentages
.48
.48
.48
.49
.49
.49
.49
.50
.50
.50
.50
.51
.51
.51
.52
.52
.52
.52
.53
.53
.53
.54
.54
.54
.54
.55
.55
.55
.55
.56
.56
.56
.57
.57
.57
.57
.58
.58
.58
.58
.59
.59
.59
.60
.60

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Factors to Apply
to Earned Premium
for Period Policy
in Effect
1.2882
1.2788
1.2696
1.2867
1.2775
1.2684
1.2595
1.2762
1.2674
1.2586
1.2500
1.2663
1.2578
1.2493
1.2653
1.2569
1.2487
1.2405
1.2562
1.2481
1.2401
1.2554
1.2475
1.2396
1.2319
1.2469
1.2392
1.2316
1.2241
1.2388
1.2313
1.2240
1.2384
1.2311
1.2238
1.2167
1.2308
1.2237
1.2167
1.2097
1.2236
1.2167
1.2098
1.2235
1.2167

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 54
Short Rate Cancellation Table(Continued)

Days in
Policy Period
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225

Short Rate
Percentages
.60
.60
.61
.61
.61
.61
.61
.62
.62
.62
.62
.63
.63
.63
.63
.63
.64
.64
.64
.64
.65
.65
.65
.65
.65
.66
.66
.66
.66
.67
.67
.67
.67
.67
.68
.68
.68
.68
.69
.69
.69
.69
.69
.70
.70

Factor to Apply
to Earned Premium
for Period Policy
in Effect
1.2099
1.2033
1.2167
1.2101
1.2035
1.1970
1.1906
1.2037
1.1974
1.1910
1.1848
1.1977
1.1914
1.1853
1.1792
1.1732
1.1858
1.1798
1.1739
1.1680
1.1804
1.1745
1.1687
1.1630
1.1573
1.1694
1.1638
1.1582
1.1526
1.1645
1.1590
1.1535
1.1481
1.1428
1.1544
1.1491
1.1438
1.1385
1.1500
1.1448
1.1396
1.1345
1.1294
1.1406
1.1356

Days in
Policy Period
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Short Rate
Percentages
.70
.70
.70
.71
.71
.71
.71
.72
.72
.72
.72
.72
.73
.73
.73
.73
.74
.74
.74
.74
.74
.75
.75
.75
.75
.76
.76
.76
.76
.76
.77
.77
.77
.77
.77
.78
.78
.78
.78
.79
.79
.79
.79
.79
.80

Factor to Apply
to Earned Premium
for Period Policy
in Effect
1.1305
1.1255
1.1206
1.1317
1.1267
1.1219
1.1170
1.1279
1.1231
1.1183
1.1136
1.1089
1.1195
1.1149
1.1102
1.1056
1.1161
1.1115
1.1070
1.1025
1.0980
1.1083
1.1038
1.0994
1.0950
1.1052
1.1008
1.0964
1.0921
1.0878
1.0979
1.0936
1.0893
1.0851
1.0810
1.0908
1.0866
1.0825
1.0784
1.0881
1.0840
1.0800
1.0759
1.0719
1.0815

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Page 55
Short Rate Cancellation Table (Continued)

Days in
Policy Period
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315

Short Rate
Percentages
.80
.80
.80
.81
.81
.81
.81
.81
.82
.82
.82
.82
.83
.83
.83
.83
.83
.84
.84
.84
.84
.85
.85
.85
.85
.85
.86
.86
.86
.86
.86
.87
.87
.87
.87
.88
.88
.88
.88
.88
.89
.89
.89
.89
.90

Factor to Apply
to Earned Premium
for Period Policy
in Effect
1.0775
1.0735
1.0696
1.0790
1.0751
1.0712
1.0673
1.0635
1.0728
1.0689
1.0651
1.0614
1.0705
1.0667
1.0630
1.0593
1.0556
1.0646
1.0609
1.0572
1.0536
1.0625
1.0589
1.0553
1.0517
1.0481
1.0569
1.0534
1.0498
1.0463
1.0429
1.0515
1.0480
1.0446
1.0411
1.0497
1.0462
1.0429
1.0395
1.0361
1.0445
1.0412
1.0379
1.0346
1.0429

Days in
Policy Period
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Short Rate
Percentages
.90
.90
.90
.90
.91
.91
.91
.91
.92
.92
.92
.92
.92
.93
.93
.93
.93
.94
.94
.94
.94
.94
.95
.95
.95
.95
.95
.96
.96
.96
.96
.97
.97
.97
.97
.97
.98
.98
.98
.98
.99
.99
.99
.99
.99
1.00
1.00
1.00
1.00
1.00

Factor to Apply
to Earned Premium
for Period Policy
in Effect
1.0396
1.0363
1.0330
1.0298
1.0380
1.0347
1.0315
1.0283
1.0364
1.0332
1.0301
1.0269
1.0238
1.0318
1.0286
1.0255
1.0224
1.0303
1.0272
1.0242
1.0211
1.0181
1.0259
1.0229
1.0198
1.0169
1.0139
1.0216
1.0186
1.0156
1.0127
1.0203
1.0174
1.0145
1.0116
1.0087
1.0162
1.0133
1.0105
1.0076
1.0150
1.0122
1.0094
1.0065
1.0038
1.0111
1.0083
1.0055
1.0027
1.0000

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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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Page 57
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.

3.

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.

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).

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.

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Page 59
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.

2.

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).

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
Accident
$ 25,000
50,000
100,000
200,000
300,000
400,000
500,000
3.

Factor
1.00
1.09
1.15
1.23
1.29
1.34
1.38

Minimum Premium
Program I
Program II
$100
109
115
123
129
134
138

$200
218
230
246
258
268
276

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

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.
Diving - marine
Dredging - all types
Ferries - This classification includes dock employees.
Fishing Vessels - NOC. This classification includes packing, curing
or shipping fish and repair of nets or boats.
Oyster Boats - This classification includes planting; harvesting; and
operation of boats.
Salvage Operations - marine.
Supply Boats
Tugboats
Vessels - NOC
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."

Program II
State Act
Benefits

USL Act
Benefits

7038

7090

7050

7394
7333
7019
7039

7395
7335
7027
7091

7398
7337
7062
7051

7079

7097

7070

7394
7020
7020
7016
7046

7395
7028
7028
7024
7098

7398
7131
7131
7047
7099

Classifications
Code Number
Program I
State Act
Benefits
Vessels - sail
Wrecking - marine.
This classification includes salvage operations.
Yachts - private - sail or power

Program II
USL Act Benefits

7036
7394

7088
7395

7048
7398

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.
Clerical Office Employees - NOC
Salespersons, Collectors or Messengers - outside
Railroad Construction - all operations including clerical, salespersons and drivers

7151

7153

7152

8814
8737
6702

8805
8734
6704

8815
8738
6703

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UNDERWRITING RULES

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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 baby sitting.
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.

D.

CLASSIFICATIONS
1.

Please refer to the Section 2 Domestic Workers class listing for the Domestic Workers
classifications.

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Page 62
2.

E.

Maintenance, Repair Or Construction Operations
a.

Codes 0913, 0908, 0912 and 0909 include ordinary repair or maintenance of the insured’s
premises or equipment by domestic workers.

b.

Payroll developed in general building maintenance or repair by employees of a
commercial building owner, lessee or real estate management firm or of a business where
the basic and major operations are described by classifications defined as standard
exceptions shall be assigned to Code 971. Payroll developed in general building
maintenance or repair by employees of an apartment house or condominium complex
operator shall be assigned to Code 880. Payroll developed in general building
maintenance or repair by employees of a business assigned to a classification other than
the standard exceptions shall be included in the employer’s applicable field of business
classification.

c.

Extraordinary repairs, alterations, new construction, erection or demolition of structures
shall be assigned to construction or erection classifications.

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 Audit) of
the Standard Policy.

D.

AUTHORIZED CLASSIFICATIONS

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Page 63
Classifications which are not expressed on the policy shall not be used in auditing the payroll of any
risk upon which a Data Card has been issued by the Pennsylvania Compensation Rating Bureau,
unless upon application to the Bureau Data Card may be revised.
RULE XVl – APPEALS FROM APPLICATION OF THE RATING SYSTEM PROCEDURE
A.

Any person, corporate or otherwise, aggrieved by the application of the rating system of the
Pennsylvania Compensation Rating Bureau (the “Bureau”) as approved by the Insurance
Commissioner pursuant to the Insurance Company Law of May 17, 1921, P.L. 682, as amended, (the
“Law”) and the Pennsylvania Workers’ Compensation Act of June 2, 1915, P.L. 736, as amended (the
“Act”) may appeal such application to the Bureau in accordance with this Procedure. “Rating System”
is defined herein to include but is not necessarily limited to the following: the assignment by the
Bureau 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 or the
percentage of credit under the Pennsylvania Construction Classification Premium Adjustment
Program, the discount or surcharge applied to a business eligible for the Merit Rating Plan or any
other workers’ compensation insurance pricing program filed by the Bureau with the Insurance
Commissioner. The aggrieved party must commence any appeal of the application of the rating
system within twelve (12) months of the policy period in which the application was made by filing an
appeal directly with the Bureau in accordance with this Procedure except for an appeal for revision of
losses used in a business’ experience modification or merit rating which shall be governed by the
specific Revision of Losses provisions of Section 5 and Section 6 of this Manual.

B.

An aggrieved party to which the rating system is found on appeal by an Appeals Subcommittee to
have been improperly applied as of the time of the aggrieved party's appeal to the Bureau in
accordance with this Procedure, may have such application amended effective only for the policy
currently in effect at the time the aggrieved party first submitted its appeal to the Bureau, in
accordance with Paragraph F. hereof, and for the immediately preceding expired policy. In the case of
a multiple year policy, application of the rating system may be amended effective only for the policy
year currently in effect at the time the aggrieved party first submitted its appeal to the Bureau, in
accordance with Paragraph F. hereof, and for the policy year expiring no more than twelve (12)
months prior to such appeal to the Bureau.

C

An aggrieved party for which application of the rating system is revised as a result of a change in the
Bureau's interpretation of the rating system approved for use by the Insurance Commissioner, may
have such application amended effective as of the date determined by an Appeals Subcommittee of
the Bureau's Classification and Rating Committee, which date may be prospective or retroactive as
determined by the Appeals Subcommittee; provided however, that any retroactive effect shall not
exceed the time period authorized in Paragraph B. hereof.

D.

An aggrieved party for which application of the rating system is revised pursuant to a change to the
rating system filed by the Bureau approved for use by the Insurance Commissioner, may have such
application amended effective only upon the aggrieved party’s first normal anniversary date on or
later than the effective date of the change to the rating system approved by the Insurance
Commissioner.

E.

Nothing in this Procedure shall permit an aggrieved party for which application of the rating system is
revised on a new and renewal basis only to have such application amended effective before the
aggrieved party’s first normal policy anniversary date effective on or later than the effective date of
the change to the rating system approved by the Insurance Commissioner.

F

An aggrieved party who wants to appeal an application of the rating system must first submit a written
request for review thereof to the Bureau together with all information in support of its appeal. The
Bureau staff shall review the request and supporting information. To make certain the facts of an
appeal are fully agreed upon by the Bureau and the appellant, the Bureau staff may make written
inquiries to the appellant an/or (as circumstances warrant) visit the appellant's Pennsylvania
workplace(s). The Bureau shall notify the appellant in writing that staff's Paragraph F. review has
been completed and that this letter is the Bureau's final decision. If the appellant is still aggrieved by
the rating system application following completion of the Bureau staff's review and final decision, the
appellant shall have the right to present its appeal to an Appeals Subcommittee of the Bureau's
Classification and Rating Committee in accordance with the provisions of this Procedure. A further

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 64
appeal by an appellant of the Appeals Subcommittee decision may be taken to the Insurance
Commissioner pursuant to Section 654 of the Law and Section 717 of the Act, only after the appellant
has first exhausted its rights pursuant to this Procedure.
G.

Any party aggrieved by a final decision of the Bureau staff pursuant to Paragraph F. shall have the
right to appeal to an Appeals Subcommittee of the Classification and Rating Committee of the
Bureau. An Appeals Subcommittee shall be comprised of an equal number of public and insurer
members. Any Appeals Subcommittee member having a direct pecuniary interest in the aggrieved
party's appeal shall recuse its representative from the appeal proceeding.
Such appeal must be received by the Bureau no later than ninety (90) days from the date of the
Bureau staff's final decision referred to in Paragraph F.

H.

All appeals pursuant to Paragraph G. hereof must be filed with the Bureau and must meet the
following requirements:
1.

The appeal must be in writing.

2.

The appeal must set forth in detail the nature of the complaint, all reasons for believing the
Bureau decision to be in error, all documents in support of the appeal, the specific nature
of relief desired, and that the aggrieved party or its designated representative will appear
before an Appeals Subcommittee of the Classification and Rating Committee at a to be
determined hearing date. The Bureau urges the aggrieved party to appear before the
Appeals Subcommittee as the aggrieved party is better able to respond to any questions
the Appeals Subcommittee may have regarding the aggrieved party’s business operations
than a designated representative.

3.

In the event an appeal does not fulfill the requirements of Paragraph H. 2. hereof the
Bureau shall make a written request for the needed additional information from the
aggrieved party, who shall have thirty (30) days to comply. Upon a written showing by the
aggrieved party that the requested additional information cannot be provided within thirty
(30) days, the Bureau may grant an extension consistent with the circumstances. If the
requested additional information is not submitted within the specified time period, as
extended, the appeal shall be dismissed.

I.

Following receipt of an appeal to an Appeals Sub-committee of the Classification and Rating
Committee, the Bureau will notify the appellant of the time and place of the Appeals Subcommittee
meeting at which the matter shall be heard. The appeal shall be dismissed if an appellant, after due
notice pursuant to Paragraph L. hereof, fails to be present or represented at three such scheduled
hearings.

J.

The procedure at the hearing shall be as informal as possible and shall provide for the following
steps:
1. The Chair of the Classification and Rating Committee shall introduce the appellant to the
Appeals Subcommittee.
2.

The appellant may at its option make an oral presentation of its case, or may rely solely
upon the written material previously submitted to the Bureau in connection with the appeal.

3.

Bureau staff members or consultants to the Bureau may present testimony and other
information to the Appeals Subcommittee relating to the matter under consideration.

4.

The appellant or the Bureau may also present witnesses and documentary evidence
relevant to the appeal, and the appellant and the Bureau shall have the opportunity to
direct questions to any witness who has testified before the Appeals Subcommittee on
appeal.

5.

After all testimony and other evidence have been presented, the hearing shall be declared
closed by the Chair of the Committee and the appellant shall leave the hearing room. Such
hearing may, in the discretion of the Appeals Subcommittee, be reopened at any time prior
to the Appeals Subcommittee's decision.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 1
EFFECTIVE DATE: DECEMBER 1, 2009

UNDERWRITING RULES

Page 65
6. After the hearing is closed, the Appeals Sub-committee shall arrive at its decision in
executive session.
7.

The decision shall be set forth in writing, shall specify all factual and other bases for the
decision, and shall be sent to the appellant no later than thirty (30) days after the hearing.

8.

The Appeals Subcommittee decision shall be included in the minutes of the meetings of
the Classification and Rating Committee and be retained in the records of the Bureau.

9.

The minutes of an Appeals Subcommittee of the Classification and Rating Committee
meeting shall be kept by the Bureau staff. As hearings before the Appeals Subcommittee
are as informal as possible there shall be no stenographic, audio or video record thereof.

10. If travel is required for the aggrieved person to be heard by the Appeals Subcommittee in
person, the aggrieved person will be reimbursed for travel expenses in the same manner
as members of the Appeals Subcommittee.
K.

An appellant is not required to be represented by an attorney at any stage in any proceeding.
However, an appellant has a right at the appellant’s expense to be represented by an attorney. An
appellant who is represented by an attorney shall notify the Bureau in writing and shall also furnish
the Bureau with the attorney's name and mailing address. After the Bureau has received such
notification from an appellant, subsequent papers in the proceeding to be served on such appellant
shall be served only upon the attorney designated by the appellant.

L.

Notices of any requirements for additional information pursuant to Paragraph H. 3. or of the time and
place of the Appeals Subcommittee hearing shall be given to the appellant, or its attorney pursuant to
Paragraph K., in writing personally or by certified mail (with return receipt). The notice of hearing shall
be made at least ten (10) days in advance of such hearing, unless such notice is waived by the
appellant or its attorney. When a meeting is adjourned to another time or place, written notice need
not be given of the adjourned hearing if the time and place thereof are announced at the meeting
during which all parties are present at which the adjournment is taken. All other notices, orders,
papers, or communications, including a copy of the decision, may be served on an appellant by hand
delivery or by regular first class mail to the appellant or its attorney at the last known mailing address
provided to the Bureau.

M.

During the course of all proceedings governed by this Procedure, the Appeals Subcommittee shall
have the power to interpret and apply the foregoing Paragraphs, and such interpretation shall be
binding upon the parties.

N.

Appeals from a final decision of the Appeals Subcommittee pursuant to this Procedure must be filed
with the Insurance Commissioner within thirty (30) days of the mailing date of the Committee's
decision as provided in Section 654 of the Law and Section 717 of the Act.

O.

Unless otherwise specifically provided by this Procedure, all periods of time shall be calculated from
the postmark on materials sent by first class or certified mail through the United States Postal Service
or the date of any hand delivery, whichever date is earlier.

P.

Nothing contained in this Procedure shall prevent efforts to resolve any controversies governed by
this Procedure on an informal basis at any stage of the proceedings before the Bureau or the Appeals
Subcommittee.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 1

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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 2
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

005
007
009
015
025

16.86
5.08
26.37
16.79
3.97

8.95
2.70
14.00
8.91
1.97

11.65
3.51
18.22
11.60
2.52

13.31
4.01
20.82
13.25
2.85

F
C
G
E
G

3
2
4
3
4

028
050
051
055
059

3.56
2.54
3.19
4.19
4.40

1.77
1.26
1.58
2.08
2.19

2.26
1.61
2.02
2.66
2.79

2.56
1.82
2.29
3.01
3.16

F
F
F
F
E

3
3
3
3
3

101
103
104
105
106

2.90
1.31
2.93
4.05
4.73

1.55
0.70
1.56
2.16
2.52

2.00
0.90
2.02
2.79
3.26

2.28
1.03
2.30
3.18
3.71

E
C
B
D
C

3
2
1
2
2

107
108
109
110
111

2.51
3.88
4.73
3.41
3.78

1.34
2.07
2.52
1.82
2.02

1.73
2.67
3.26
2.35
2.61

1.97
3.05
3.71
2.68
2.97

B
C
C
B
C

1
2
2
1
2

112
113
114
115
119

9.55
2.37
7.72
1.95
4.91

5.09
1.27
4.12
1.04
2.62

6.59
1.64
5.33
1.34
3.39

7.50
1.87
6.07
1.53
3.86

C
C
E
D
C

2
2
3
2
2

130
132
134
135
136

5.43
2.07
3.61
2.83
2.55

2.89
1.10
1.93
1.51
1.36

3.75
1.43
2.49
1.95
1.76

4.27
1.63
2.84
2.22
2.00

E
C
C
C
C

3
2
2
2
2

*

Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and
Table A-3 to the second prior policy year.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 3
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

139
141
142
161
163

4.06
3.82
1.99
2.33
3.33

2.16
2.04
1.06
1.24
1.77

2.80
2.64
1.37
1.61
2.30

3.19
3.01
1.56
1.83
2.61

C
B
C
C
C

2
1
2
2
2

165
166
185
187
189

4.45
2.97
3.74
3.21
3.07

2.37
1.58
2.00
1.71
1.64

3.07
2.05
2.58
2.21
2.12

3.50
2.34
2.94
2.52
2.42

B
C
B
B
C

1
2
1
1
2

191
201
204
205
221

3.07
3.97
2.58
2.95
2.00

1.64
2.11
1.37
1.57
1.07

2.12
2.74
1.78
2.04
1.38

2.42
3.12
2.02
2.32
1.57

C
D
B
B
C

2
2
1
1
2

222
225
227
255
257

3.02
2.95
4.05
2.70
2.81

1.61
1.57
2.16
1.44
1.50

2.09
2.04
2.79
1.86
1.94

2.38
2.32
3.18
2.12
2.21

C
C
C
E
C

2
2
2
3
2

261
263
265
275
276

3.38
3.10
3.04
2.62
3.82

1.80
1.66
1.62
1.40
2.04

2.33
2.14
2.10
1.81
2.64

2.65
2.44
2.39
2.06
3.01

C
C
C
C
C

2
2
2
2
2

281
282
285
291

2.26
4.80
2.54
3.36

1.21
2.56
1.35
1.79

1.56
3.31
1.75
2.32

1.78
3.77
1.99
2.64

B
D
B
E

1
2
1
3

*

Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and
Table A-3 to the second prior policy year.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 4
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NOB

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

LOSS
COST

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

297
301
305
306
311

2.91
5.63
4.37
3.91
2.83

1.55
3.00
2.33
2.08
1.51

2.01
3.89
3.02
2.70
1.95

2.29
4.42
3.44
3.07
2.22

B
F
D
B
C

1
3
2
1
2

319
323
327
402
403

3.57
2.60
3.44
5.19
2.94

1.90
1.38
1.83
2.77
1.57

2.46
1.79
2.37
3.59
2.03

2.81
2.04
2.70
4.08
2.31

A
C
C
E
C

1
2
2
3
2

404
406
407
411
413

4.54
4.83
3.89
5.29
5.53

2.42
2.57
2.07
2.82
2.95

3.14
3.33
2.68
3.65
3.82

3.57
3.79
3.05
4.15
4.34

E
E
C
E
E

3
3
2
3
3

415
416
421
425
427

3.34
5.87
5.92
7.89
3.84

1.78
3.13
3.16
4.21
2.05

2.30
4.05
4.09
5.45
2.65

2.62
4.62
4.66
6.20
3.02

E
C
E
E
E

3
2
3
3
3

429
431
433
435
441

4.76
6.12
3.50
4.59
1.42

2.54
3.26
1.87
2.44
0.76

3.28
4.22
2.42
3.16
0.98

3.74
4.81
2.75
3.60
1.12

D
C
C
C
C

2
2
2
2
2

445
446
447

2.75
1.88
4.67

1.47
1.00
2.49

1.90
1.30
3.22

2.16
1.47
3.67

C
B
E

2
1
3

*

a
b

Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and
Table A-3 to the second prior policy year.

a

OD: $0.17 Supplemental is not subject to experience rating. Code as 0067.

b

OD: $0.13 Supplemental is not subject to experience rating. Code as 0066.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 5

LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

449
451
454
456
457

3.04
3.74
3.75
3.78
3.57

1.62
2.00
2.00
2.02
1.90

2.10
2.58
2.59
2.61
2.46

2.39
2.94
2.95
2.97
2.81

D
D
C
D
C

2
2
2
2
2

458
459
461
463
465

2.35
1.29
2.74
2.22
2.97

1.25
0.69
1.46
1.18
1.58

1.62
0.89
1.89
1.53
2.05

1.85
1.01
2.15
1.75
2.34

B
C
D
D
D

1
2
2
2
2

467
471
472
473
474

3.46
1.17
1.17
2.64
0.60

1.84
0.62
0.62
1.41
0.32

2.39
0.81
0.81
1.82
0.41

2.72
0.92
0.92
2.07
0.47

B
B
B
B
C

1
1
1
1
2

475
476
477
483
485

2.78
1.29
2.42
1.25
1.37

1.48
0.69
1.29
0.67
0.73

1.92
0.89
1.67
0.86
0.95

2.18
1.01
1.91
0.98
1.08

D
C
C
B
B

2
2
2
1
1

486
487
488
489
491

1.86
1.20
1.12
1.72
3.75

0.99
0.64
0.59
0.92
2.00

1.28
0.83
0.77
1.19
2.59

1.46
0.94
0.88
1.36
2.95

C
C
B
B
C

2
2
1
1
2

493
495
497
499
501

3.53
4.77
1.49
3.56
2.99

1.88
2.54
0.80
1.90
1.60

2.44
3.29
1.03
2.46
2.07

2.77
3.75
1.17
2.80
2.35

C
D
B
D
E

2
2
1
2
3

*

Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and
Table A-3 to the second prior policy year.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 6
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

LOSS
COST

502
506
507
509
511

3.54
1.94
3.07
5.90
5.52

512
513
514
535
536

5.50
3.15
4.68
3.05
5.11

544
551
553
555
563

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

1.89
1.03
1.64
3.15
2.94

2.44
1.34
2.12
4.08
3.81

2.78
1.52
2.42
4.64
4.34

A
C
F
G
E

1
2
3
4
3

2.93
1.68
2.49
1.63
2.73

3.80
2.18
3.23
2.11
3.53

4.32
2.48
3.68
2.40
4.02

E
B
E
C
C

3
1
3
2
2

8.84
1.64
1.26
0.69
2.19

4.71
0.88
0.67
0.37
1.17

6.10
1.13
0.87
0.48
1.51

6.94
1.29
0.99
0.54
1.72

E
F
G
B
C

3
3
4
1
2

571
573
581
587
601

2.73
3.74
2.14
2.75
7.18

1.46
2.00
1.14
1.47
3.49

1.88
2.58
1.48
1.90
4.46

2.14
2.94
1.68
2.16
5.05

C
F
E
C
G

2
3
3
2
4

602
603
605
606
607

4.69
5.41
6.72
11.13
7.56

2.26
2.55
3.25
5.37
3.71

2.89
3.27
4.15
6.87
4.75

3.27
3.69
4.70
7.77
5.37

F
F
E
G
F

3
3
3
4
3

608
609
611
615
0152

6.27
5.10
9.27
11.01
1.19

3.01
2.48
4.44
5.30

3.85
3.17
5.68
6.77

4.36
3.58
6.43
7.66

F
F
E
G
G

3
3
3
4
4

*

c
d

d

c

Table A-1 applies to the most current policy year, Table A-2 to the first prior 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.
OD: $0.20 Supplemental is not subject to experience rating. Code as 0176.
OD: $0.84 Supplemental applies when coverage for Federal black lung is provided. It is not
subject to experience rating. Code as 0164.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 7
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

617
645
646
647

5.22
6.08
5.13
6.68

2.53
2.83
2.44
3.29

3.23
3.62
3.12
4.21

3.66
4.09
3.53
4.76

F
F
E
D

3
3
3
2

648
649
651
652

5.51
2.90
6.76
8.20

2.66
1.32
3.25
4.05

3.41
1.69
4.16
5.18

3.85
1.92
4.71
5.86

E
E
F
F

3
3
3
3

653
654
655
656
657

7.32
8.55
12.65
6.85
8.26

3.50
4.06
6.13
3.33
3.99

4.47
5.19
7.84
4.26
5.11

5.06
5.87
8.87
4.82
5.78

F
F
G
G
F

3
3
4
4
3

658
659
660
661
662

8.44
16.69
2.23
3.53
4.76

3.97
8.07
1.08
1.63
2.35

5.08
10.32
1.38
2.09
3.01

5.75
11.68
1.57
2.36
3.40

F
G
E
E
E

3
4
3
3
3

663
664
665
666
667

4.34
4.17
7.82
5.97
1.84

2.07
1.96
3.80
2.83
0.89

2.65
2.51
4.86
3.61
1.13

2.99
2.84
5.50
4.09
1.28

E
E
F
E
F

3
3
3
3
3

668
669
670
673
674

4.72
6.74
4.84
5.03
4.48

2.25
3.21
2.27
2.49
2.22

2.88
4.11
2.90
3.18
2.84

3.26
4.65
3.28
3.60
3.21

E
F
E
F
E

3
3
3
3
3

675
676
677
679
681

4.44
4.63
4.02
7.91
4.66

2.16
2.18
1.94
3.82
2.27

2.76
2.78
2.49
4.88
2.90

3.13
3.15
2.81
5.52
3.28

F
E
G
F
F

3
3
4
3
3

*

Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and
Table A-3 to the second prior policy year.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 8
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

682
691
693
695
709

12.85
6.31
8.29
4.17
1.92

6.25
3.05
4.01
2.02
0.95

7.99
3.90
5.13
2.58
1.22

9.04
4.41
5.81
2.92
1.38

E
F
F
E
G

3
3
3
3
4

716
718
721
744
751

2.71
2.85
10.14
1.55
2.52

1.34
1.42
5.41
0.83
1.34

1.72
1.81
7.00
1.07
1.74

1.95
2.05
7.97
1.22
1.98

E
E
F
D
E

3
3
3
2
3

752
753
755
757
759

0.93
3.04
0.92
1.84
4.51

0.50
1.62
0.49
0.98
2.41

0.64
2.10
0.64
1.27
3.12

0.73
2.39
0.73
1.44
3.55

G
C
F
E
E

4
2
3
3
3

801
803
804
805
806

6.64
18.39
3.11
5.05
10.49

3.53
9.76
1.65
2.68
5.57

4.59
12.70
2.15
3.49
7.25

5.25
14.52
2.46
3.99
8.28

E
E
E
E
E

3
3
3
3
3

807
808
809
810
0162

5.33
6.09
4.81
5.61
0.84

2.81
3.23
2.55
2.98

3.65
4.20
3.32
3.87

4.17
4.81
3.80
4.43

E
E
F
F
E

3
3
3
3
3

811
812
813
814
815

7.61
5.96
5.29
3.52
3.33

4.04
3.17
2.81
1.87
1.77

5.26
4.12
3.65
2.43
2.30

6.01
4.71
4.17
2.78
2.63

E
F
D
C
D

3
3
2
2
2

*

Table A-1 applies to the most current policy year, Table A-2 to the first prior 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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 9
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

816
817
818
819
820
821

2.06
7.03
1.39
0.68
2.92
6.11

1.09
3.73
0.74
0.36
1.55
3.24

1.42
4.86
0.96
0.47
2.02
4.22

1.63
5.55
1.10
0.54
2.31
4.82

D
E
D
D
D
C

2
3
2
2
2
2

825
855
857
858
859

3.09
4.86
6.98
7.82
8.51

1.64
2.58
3.71
4.15
4.52

2.14
3.36
4.82
5.40
5.88

2.44
3.84
5.51
6.17
6.72

C
E
E
F
E

2
3
3
3
3

860
861
862
863
865
867

8.71
8.51
7.95
7.95
3.37
6.63

4.63
4.52
4.22
4.22
1.79
3.52

6.02
5.88
5.49
5.49
2.33
4.58

6.88
6.72
6.28
6.28
2.66
5.24

E
E
E
E
C
D

3
3
3
3
2
2

871
877
879
880
881
882

7.86
2.55
3.94
4.59
3.62
7.19

4.17
1.35
2.09
2.43
1.92
3.82

5.43
1.76
2.72
3.17
2.50
4.97

6.20
2.01
3.11
3.62
2.86
5.68

D
B
B
C
B
B

2
1
1
2
1
1

883
884
885
886
887

2.56
0.80
3.07
2.44
0.73

1.36
0.43
1.63
1.30
0.39

1.77
0.55
2.12
1.69
0.50

2.02
0.63
2.43
1.93
0.58

B
B
C
B
C

1
1
2
1
2

889
890
891
892
893

0.54
0.62
0.90
0.91
0.71

0.29
0.33
0.48
0.48
0.38

0.37
0.43
0.62
0.63
0.49

0.42
0.49
0.71
0.72
0.56

B
C
B
B
B

1
2
1
1
1

*

Table A-1 applies to the most current policy year, Table A-2 to the first prior year, and
Table A-3 to the second prior policy year.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 10

CODE
NO

LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
LOSS
EXPECTED LOSS FACTORS TABLE *
GROUP
COST
A-1
A-2
A-3
A-G

HAZARD
GROUP
1-4

894
895
896
897
898

1.16
0.66
2.17
1.64
1.87

0.61
0.35
1.15
0.87
0.99

0.80
0.46
1.50
1.14
1.29

0.91
0.52
1.71
1.30
1.47

B
B
A
A
C

1
1
1
1
2

899
903
904
907
910

1.51
0.53
1.51
5.01
7.20

0.80
0.28
0.80
2.66
3.82

1.04
0.36
1.04
3.46
4.97

1.19
0.42
1.19
3.96
5.69

C
E
E
B
C

2
3
3
1
2

911
914
915
916
917

5.00
1.99
3.26
1.85
2.09

2.66
1.06
1.73
0.98
1.11

3.45
1.37
2.25
1.28
1.44

3.95
1.57
2.57
1.46
1.65

B
B
C
B
C

1
1
2
1
2

918
919
920
921
922

2.87
1.94
0.52
5.61
3.79

1.52
1.03
0.27
2.98
2.01

1.98
1.34
0.36
3.87
2.62

2.27
1.53
0.41
4.43
3.00

C
B
C
D
D

2
1
2
2
2

923
924
925
926
927

3.02
3.66
2.25
2.86
0.96

1.61
1.94
1.20
1.52
0.51

2.09
2.53
1.56
1.98
0.67

2.39
2.89
1.78
2.26
0.76

B
B
B
B
B

1
1
1
1
1

928
929
932
933
934

1.96
4.90
0.92
5.83
3.05

1.04
2.60
0.49
3.10
1.62

1.35
3.38
0.64
4.03
2.11

1.55
3.87
0.73
4.61
2.41

B
C
C
C
C

1
2
2
2
2

935
936
937
939
940

1.63
0.38
10.15
5.20
4.31

0.87
0.20
5.39
2.76
2.29

1.13
0.26
7.01
3.59
2.98

1.29
0.30
8.02
4.11
3.40

C
D
D
F
C

2
2
2
3
2

*

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 11

CODE
NO

LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE
EXPERIENCE RATING PLAN
HAZARD
LOSS
EXPECTED LOSS FACTORS TABLE*
GROUP
COST
A-1
A-2
A-3
A-G

HAZARD
GROUP
1-4

941
942
943
944
945

2.28
3.35
4.92
1.89
2.40

1.21
1.78
2.61
1.00
1.28

1.58
2.31
3.40
1.30
1.66

1.80
2.64
3.88
1.49
1.90

C
C
C
B
A

2
2
2
1
1

946
947
948
949
951

2.55
4.26
1.98
0.94
0.50

1.35
2.26
1.05
0.50
0.26

1.76
2.94
1.37
0.65
0.34

2.01
3.36
1.56
0.74
0.39

C
B
A
C
E

2
1
1
2
3

952
953
954
955
956

0.88
0.27
2.55
0.51
0.17

0.47
0.15
1.35
0.27
0.09

0.61
0.19
1.76
0.35
0.12

0.70
0.22
2.01
0.40
0.14

C
C
E
D
D

2
2
3
2
2

957
958
959
960
961

0.36
1.50
1.44
3.51
0.89

0.19
0.80
0.76
1.86
0.47

0.25
1.04
0.99
2,42
0.62

0.28
1.19
1.14
2.77
0.70

C
C
C
C
C

2
2
2
2
2

962
963
964
965
966

0.08
0.54
1.89
0.52
2.20

0.04
0.29
1.00
0.27
1.17

0.06
0.37
1.30
0.36
1.52

0.06
0.42
1.49
0.41
1.74

F
B
B
B
E

3
1
1
1
3

967
968
969
970
971

0.92
1.29
2.48
7.96
3.82

0.49
0.68
1.31
4.23
2.03

0.64
0.89
1.71
5.50
2.64

0.73
1.02
1.95
6.29
3.02

D
B
C
B
C

2
1
2
1
2

973
974
975
976
977

3.02
2.66
1.75
1.21
0.88

1.61
1.41
0.93
0.64
0.47

2.09
1.84
1.21
0.83
0.61

2.39
2.10
1.39
0.95
0.70

B
C
A
B
A

1
2
1
1
1

*

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 12
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

978
979
980
981
982
983

2.88
3.80
4.17
1.28
3.24
7.29

984
985
986
987
988

0.25
3.82
1.20
1.01
0.26

992
993
994
995
996

4.81
1,206.47
g
8.17
965.17

997
999
0006
0008
0011
012
0013
0016
0034
0036
*
e

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

2
2
3
1
3
2

1.53
2.02
2.21
0.68

1.99
2.63
2.88
0.88

2.27
3.00
3.29
1.01

3.87

5.04

5.76

C
C
E
A
E
C

0.13
2.01
0.64
0.54
0.14

0.18
2.61
0.83
0.70
0.18

0.20
2.99
0.95
0.80
0.21

C
E
C
C
C

2
3
2
2
2

2.55
512.46
h
4.34
512.46

3.32
666.70
h
5.64
666.70

3.80
762.03
h
6.45
762.03

E
D
G
F
G

3
2
4
3
4

1.05
4.75
3.79
2.16
3.50

0.56
2.52
2.01
1.15
1.86

0.73
3.28
2.62
1.49
2.42

0.83
3.75
3.00
1.71
2.76

D
D
D
D
B

2
2
2
2
1

5.06
4.85
3.36
4.74
4.32

2.69
2.57
1.78
2.52
2.29

3.50
3.35
2.32
3.27
2.98

4.00
3.83
2.65
3.74
3.41

D
C
C
C
C

2
2
2
2
2

e

f

i

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.
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 = 49.45%, A-2 = 64.33%, A-3 = 73.53%) to annual loss cost
from the appropriate page of Section 2.

i

Per hazardous materials response team.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

f

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 13
LOSS COSTS AND EXPECTED LOSS FACTORS
FOR PENNSYLVANIA WORKERS COMPENSATION INSURANCE

CODE
NO

LOSS
COST

EXPERIENCE RATING PLAN
EXPECTED LOSS FACTORS TABLE *
A-1
A-2
A-3

HAZARD
GROUP
A-G

HAZARD
GROUP
1-4

C
C
G
G
G
G

2
2
4
4
4
4

E
E
G
G
G

3
3
4
4
4

0083
0170
4771
0771
4775
0775

5.12
2.85
3.12
0.78
3.12
0.78

2.72
1.51
1.67

3.54
1.97
2.16

4.04
2.25
2.46

1.67

2.16

2.46

4777
7405
7445
7413
7453

9.06
0.91
0.19
1.23
0.26

4.81
0.48

6.26
0.63

7.15
0.72

0.65

0.85

0.97

1.48
3.50
4.56
77.16
0.02
0.01

0.79
1.86
2.42

1.02
2.42
3.15

1.17
2.76
3.60

F
G
E

3
4
3

28.90
1.47
154.01
74.93
257.32
446.87

15.34
0.78
81.77
39.79
136.63
237.27

19.96
1.02
106.38
51.76
177.75
308.68

22.82
1.16
121.59
59.16
203.16
352.82

B
A
C
B
B
C

1
1
2
1
1
2

7421
7424
7428
9108
9740
9741

j

k
k
k

Per
Capita

0901
0902
0908
0909
0912
0913
A Rated

9985
0133
*

j
k

A
A

A
A

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.
Code 9108 may also apply.
Not subject to experience rating

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 14

PENNSYLVANIA
VOLUNTEER FIREMEN
CODE 994
SCHEDULE OF ANNUAL LOSS COSTS

Population

Annual Loss Cost

Population

Annual Loss Cost

Up to 300

1,810

6,501 to 7,000

7,564

301 to 500

2,223

7,001 to 7,500

7,839

501 to 700

2,586

7,501 to 8,000

8,113

701 to 1,000

2,989

8,001 to 8,500

8,378

1,001 to 1,500

3,515

8,501 to 9,000

8,638

1,501 to 2,000

4,083

9,001 to 9,500

8,890

2,001 to 2,500

4,568

9,501 to 10,000

9,136

2,501 to 3,000

4,997

10,001 to 15,000

10,485

3,001 to 3,500

5,376

15,001 to 20,000

12,819

3,501 to 4,000

5,733

20,001 to 25,000

15,113

4,001 to 4,500

6,065

25,001 to 30,000

17,381

4,501 to 5,000

6,383

30,001 to 35,000

19,613

5,001 to 5,500

6,693

35,001 to 40,000

21,815

5,501 to 6,000

6,987

40,001 to 45,000

23,980

6,001 to 6,500

7,280

45,001 to 50,000

26,107

For each additional
5,000 population...........

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

2,135

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 15
A.

Definitions

HOME AREA
Any city, township or borough having its volunteer fire department located within the city, township or
borough.
OUTSIDE AREA
Any city, township or borough which does not have its volunteer fire department located within its
boundaries and is protected pursuant to a fire protection contract.
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,"
and

(2)

C.

Any "Outside Area" serviced by the "Home Area" company or companies. When an "Outside
Area" is serviced by fire companies from two or more different "Home Areas," the separate
populations serviced by each company shall be determined.

Population.
Population is determined on the basis of the figures provided by the U.S. Department of Commerce,
Bureau of the Census, as published in either actual population counts (Census of Population and
Housing Reports) or semiannual actuarial estimates of population.
The latest report issued prior to June 30 of a given year shall be used for all policies issued on and
after October 1 of that year and up to and including the following September 30.
PENNSYLVANIA EMPLOYER ASSESSMENT FACTOR
CODE 0938.........................0.0241

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 16
SMALL DEDUCTIBLE PROGRAM
LOSS ELIMINATION RATIOS
Deductible
Levels
$
1,000
$
5,000
$
10,000

$
$
$

Deductible
Levels
1,000
5,000
10,000

A
6.3%
23.4%
29.8%

B
5.5%
20.2%
26.1%

1
5.7%
20.7%
26.6%

C
5.3%
18.9%
24.0%

Hazard Groups
D
E
4.6%
3.6%
16.5%
12.8%
21.4%
17.3%

Hazard Groups
2
3
5.1%
3.4%
18.1%
12.1%
23.2%
16.3%

F
3.1%
10.6%
14.4%

G
3.0%
9.8%
12.7%

4
3.0%
9.8%
12.7%

NOTE: Upon approval of the Pennsylvania Insurance Department individual carriers can offer different deductible levels
and/or premium credits.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 17
UNITED STATES LONGSHORE AND HARBOR WORKERS RATES
MANUAL RATES AND EXPECTED LOSS RATES

Code
No.
6824F
6826F
6843F
6872F
7309F
7313F
7317F
7327F
7366F
8709F
8726F

Manual
Rate
20.07
21.00
26.29
61.34
105.41
21.75
55.13
42.85
18.71
7.54
6.46

Experience Rating Plan
Expected Loss Rate Table
A-1
A-2
A-3
4.31
6.83
10.41
4.51
7.15
10.89
5.65
8.95
13.63
13.18
20.87
31.81
22.64
35.87
54.67
4.67
7.40
11.28
11.84
18.76
28.59
9.20
14.58
22.22
4.02
6.37
9.70
1.62
2.57
3.91
1.39
2.20
3.35

Min
Prem.
3,250
3,250
3,250
3,250
3,250
3,250
3,250
3,250
3,250
1,815
1,595

Hazard
Groups
A-G
1-4
F
3
E
3
G
4
G
4
G
4
G
4
G
4
G
4
G
4
G
4
E
3

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 and older policy year.
VOLUNTARY MARKET
Expense Constant: $270
United States Longshore and Harbor Workers' Compensation Coverage Percentage applicable only in
connection with Rule XII ....................................................................................80.3% (1.803 x Carrier Rate)
UNITED STATES LONGSHORE AND HARBOR WORKERS
PREMIUM DISCOUNT TABLE
Total Workers
Compensation
Standard Premium
First
Next
Next
Over

$

10,000 .........
190,000 .........
1,550,000 .........
1,750,000 .........

Discounts Applicable
to Pennsylvania Portion
Schedule (Y) Carriers
None
9.1%
11.3%
12.3%

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Discounts Applicable
to Pennsylvania
(X) Carriers
None
5.1%
6.5%
7.5%

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 18
* EXCESS LOSS (PURE PREMIUM) FACTORS (Applicable to New and Renewal Policies)

Excess Loss Factors
Per
Accident
Limit
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
$225,000
$250,000
$275,000
$300,000
$325,000
$350,000
$375,000
$400,000
$425,000
$450,000
$475,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000

A
0.702
0.656
0.618
0.588
0.562
0.538
0.519
0.484
0.415
0.363
0.321
0.291
0.263
0.240
0.220
0.202
0.187
0.176
0.164
0.153
0.144
0.135
0.128
0.122
0.116
0.112
0.097
0.085
0.076
0.069
0.0633
0.0362
0.0262
0.0209
0.0177
0.0156
0.0138
0.0125
0.0113
0.0104

B
0.739
0.697
0.663
0.634
0.610
0.588
0.568
0.534
0.467
0.413
0.370
0.334
0.304
0.279
0.256
0.237
0.221
0.207
0.195
0.182
0.171
0.161
0.153
0.144
0.138
0.131
0.113
0.099
0.089
0.081
0.0738
0.0422
0.0303
0.0240
0.0202
0.0177
0.0159
0.0146
0.0132
0.0122

C
0.760
0.721
0.690
0.665
0.641
0.620
0.600
0.569
0.504
0.451
0.407
0.372
0.340
0.314
0.290
0.269
0.251
0.235
0.221
0.206
0.194
0.184
0.175
0.167
0.158
0.151
0.128
0.113
0.101
0.092
0.0842
0.0480
0.0345
0.0274
0.0228
0.0198
0.0177
0.0162
0.0150
0.0140

D
0.786
0.749
0.717
0.692
0.669
0.649
0.632
0.600
0.536
0.484
0.443
0.406
0.376
0.349
0.323
0.304
0.284
0.267
0.252
0.238
0.225
0.213
0.202
0.193
0.185
0.178
0.152
0.134
0.120
0.110
0.1007
0.0587
0.0426
0.0336
0.0280
0.0241
0.0214
0.0194
0.0179
0.0166

E
0.827
0.793
0.765
0.741
0.721
0.701
0.685
0.654
0.593
0.540
0.497
0.461
0.428
0.400
0.374
0.351
0.329
0.312
0.294
0.279
0.265
0.252
0.240
0.229
0.219
0.211
0.181
0.160
0.143
0.130
0.1205
0.0710
0.0516
0.0409
0.0339
0.0291
0.0256
0.0231
0.0211
0.0196

F
0.856
0.826
0.802
0.780
0.761
0.744
0.730
0.701
0.641
0.594
0.551
0.514
0.482
0.453
0.426
0.403
0.381
0.362
0.342
0.326
0.310
0.297
0.284
0.272
0.261
0.252
0.219
0.193
0.176
0.160
0.1481
0.0897
0.0660
0.0525
0.0434
0.0372
0.0327
0.0293
0.0265
0.0244

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

G
0.873
0.848
0.828
0.811
0.796
0.782
0.768
0.744
0.692
0.649
0.610
0.577
0.547
0.519
0.494
0.470
0.450
0.430
0.411
0.394
0.380
0.366
0.353
0.340
0.329
0.319
0.283
0.256
0.236
0.218
0.2045
0.1329
0.1008
0.0812
0.0678
0.0579
0.0505
0.0448
0.0404
0.0368

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 19
EXCESS LOSS (PURE PREMIUM) FACTORS (Applicable to New and Renewal Policies)

Excess Loss Factors
Per
Accident
Limit
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
$225,000
$250,000
$275,000
$300,000
$325,000
$350,000
$375,000
$400,000
$425,000
$450,000
$475,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000

1
0.734
0.690
0.657
0.627
0.602
0.580
0.561
0.527
0.460
0.404
0.363
0.328
0.298
0.273
0.251
0.232
0.216
0.202
0.188
0.178
0.167
0.157
0.149
0.141
0.134
0.128
0.111
0.097
0.087
0.079
0.0722
0.0414
0.0297
0.0235
0.0199
0.0174
0.0156
0.0143
0.0129
0.0117

2
0.768
0.730
0.699
0.672
0.649
0.629
0.610
0.579
0.513
0.460
0.417
0.383
0.351
0.323
0.300
0.279
0.260
0.245
0.230
0.216
0.203
0.192
0.183
0.175
0.166
0.159
0.136
0.119
0.108
0.097
0.0892
0.0513
0.0370
0.0292
0.0243
0.0212
0.0188
0.0171
0.0158
0.0150

3
0.837
0.805
0.778
0.755
0.735
0.717
0.700
0.670
0.610
0.559
0.517
0.480
0.448
0.418
0.392
0.369
0.348
0.328
0.312
0.296
0.280
0.268
0.254
0.245
0.234
0.225
0.193
0.172
0.154
0.141
0.1301
0.0774
0.0567
0.0449
0.0372
0.0319
0.0281
0.0251
0.0229
0.0213

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

4
0.873
0.848
0.828
0.811
0.796
0.782
0.768
0.744
0.692
0.649
0.610
0.577
0.547
0.519
0.494
0.470
0.450
0.430
0.411
0.394
0.380
0.366
0.353
0.340
0.329
0.319
0.283
0.256
0.236
0.218
0.2045
0.1329
0.1008
0.0812
0.0678
0.0579
0.0505
0.0448
0.0404
0.0368

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 20
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
Second Adjustment
Third Adjustment

RDF
RDF
RDF

=
=
=

0.4380
0.2975
0.2141

For those companies using retrospective development factors with loss limitations, the following formula
may be used.
RDF(LIM)
RDF(LIM)
ELF

=
(1.0–ELF)
X RDF
= Retrospective Development Factors at limited basis
= 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
= 0.6650
First Adjustment
RDF = (1–0.6650)x0.4380
RDF = 0.1467
*The use of retrospective development factors is optional.

PENNSYLVANIA STATE AND HAZARD GROUP RELATIVITIES
HAZARD GROUP
A
B
C
D
E
F
G

FACTOR
1.67
1.20
1.01
0.95
0.81
0.65
0.53

HAZARD GROUP
1
2
3
4

FACTOR
1.27
0.99
0.75
0.53

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 21
(From NCCI ITEM R-1396)
Expected
Loss
Group

Expected
Loss
Range

Expected
Loss
Group

Expected
Loss
Range

Expected
Loss
Group

Expected
Loss
Range

95

985

-

1,537

65

82,577

-

89,187

35

1,029,916

-

1,156,359

94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74
73
72
71
70
69
68
67
66

1,538
2,277
3,007
3,975
5,170
6,244
7,536
8,748
10,154
11,778
13,320
15,058
17,006
18,922
21,053
23,420
26,057
28,753
31,655
34,854
38,301
41,932
45,907
50,265
54,867
59,849
65,278
70,776
76,449

-

2,276
3,006
3,974
5,169
6,243
7,535
8,747
10,153
11,777
13,319
15,057
17,005
18,921
21,052
23,419
26,056
28,752
31,654
34,853
38,300
41,931
45,906
50,264
54,866
59,848
65,277
70,775
76,448
82,576

64
63
62
61
60
59
58
57
56
55
54
53
52
51
50
49
48
47
46
45
44
43
42
41
40
39
38
37
36

89,188
96,328
104,039
112,367
121,362
131,103
141,755
153,054
164,906
177,680
191,444
207,000
223,884
242,151
261,899
282,617
304,924
329,151
358,099
389,590
423,853
463,179
506,817
554,571
611,346
675,596
746,601
825,067
917,293

-

96,327
104,038
112,366
121,361
131,102
141,754
153,053
164,905
177,679
191,443
206,999
223,883
242,150
261,898
282,616
304,923
329,150
358,098
389,589
423,852
463,178
506,816
554,570
611,345
675,595
746,600
825,066
917,292
1,029,915

34
33
32
31
30
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9

1,156.360
1,298,330
1,480,489
1,701,727
1,956,029
2,248,334
2,672,626
3,195,878
3,821,581
4,711.216
5,995,159
7,629,015
9,748,540
12.474,180
15,961,894
20,424,754
26,135,403
35,850,103
53,022.013
78,419,140
115,981,281
171,535,391
253,699,473
397,136,575
628,429,114
994,426,546

-

1,298,329
1,480,488
1,701,726
1,956,028
2,248,333
2,672,625
3,195,877
3,821,580
4,711,215
5,995,158
7,629,014
9,748,539
12,474,179
15,961,893
20,424,753
26,135,402
35,850,102
53,022,012
78,419,139
115,981,280
171,535,390
253,699,472
397,136,574
628,429,113
994,426,545
&over

©2007 National Council on Compensation Insurance, Inc.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 22
UNITED STATES LONGSHOREMEN AND HARBOR WORKERS
PREMIUM DISCOUNT TABLES (IN PERCENT)
Standard
Premium
$

0
10,056
10,168
10,283
10,400

-

10,055
10,167
10,282
10,399
10,520

0.0%
0.1
0.2
0.3
0.4

10,521
10,644
10,770
10,899
11,031
11,166
11,305
11,447
11,593
11,742
11,896
12,053
12,215
12,381
12,552
12,728
12,908

-

10,643
10,769
10,898
11,030
11,165
11,304
11,446
11,592
11,741
11,895
12,052
12,214
12,380
12,551
12,727
12,907
13,093

0.5
0.6
0.7
0.8
0.9

13,094

-

13,285
13,482
13,685
13,894
14,109
14,331
14,560
14,797
15,042
15,295
15,556
15,827
16,107
16,397
16,698
17,010
17,334

-

13,284

1.0
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
2.0
2.1
2.2
2.3
2.4

-

13,481
13,684
13,893
14,108
14,330
14,559
14,796
15,041
15,294
15,555
15,826
16,106
16,396
16,697
17,009
17,333
17,669

17,670
18,020
18,384
18,763
19,158

-

19,570
20,000
20,450
20,920
21,412

-

-

Standard
Premium

Discount
$

21,928
22,470
23,038
23,637
24,267

-

24,932
25,634
26,377
27,165
28,000
28,889
29,837
30,848
31,930
33,091
34,340
35,687
37,143
38,724
40,445
42,326
44,391

-

46,667

-

3.5
3.6
3.7
3.8
3.9

49,190
52,000
55,152
58,710
62,759
67,408
72,800
79,131
86,667
95,790
107,059
121,334
140,000
165,455
200,378
208,236
216,735

18,019
18,383
18,762
19,157
19,569

4.0
4.1
4.2
4.3
4.4

19,999
20,449
20,919
21,411
21,927

4.5
4.6
4.7
4.8
4.9

2.5
2.6
2.7
2.8
2.9
3.0
3.1
3.2
3.3
3.4

22,469
23,037
23,636
24,266
24,931
25,633
26,376
27,164
27,999
28,888
29,836
30,847
31,929
33,090
34,339
35,686
37,142
38,723
40,444
42,325
44,390
46,666
49,189

5.0%
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
5.9
6.0
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.9
7.0
7.1
7.2
7.3
7.4

-

51,999
55,151
58,709
62,758
67,407
72,799
79,130
86,666
95,789
107,058
121,333
139,999
165,454
200,377
208,235
216,734
225,957

225,958
236,000
246,977
259,025
272,308

-

235,999
246,976
259,024
272,307
287,027

9.0
9.1
9.2
9.3
9.4

287,028
303,429
321,819
342,581
366,207

-

303,428
321,818
342,580
366,206
393,333

9.5
9.6
9.7
9.8
9.9

-

Standard
Premium

Discount
$

Discount

393,334
424,800
461,740
505,715
558,948

-

424,799
461,739
505,714
558,947
624,705

10.0%
10.1
10.2
10.3
10.4

624,706
708,000
816,924
965,455
1,180,000
1,517,143
1,824,800
1,983,479
2,172,381
2,401,053
2,683,530
3,041,334
3,509,231
4,147,273
5,068,889
6,517,143
9,124,000

-

707,999
816,923
965,454
1,179,999
1,517,142
1,824,799
1,983,478
2,172,380
2,401,052
2,683,529
3,041,333
3,509,230
4,147,272
5,068,888
6,517,142
9,123,999
15,206,666

10.5
10.6
10.7
10.8
10.9

-

15,206,667
45,619,999
45,620,000 and over

11.0
11.1
11.2
11.3
11.4
11.5
11.6
11.7
11.8
11.9
12.0
12.1
12.2
12.3

7.5
7.6
7.7
7.8
7.9
8.0
8.1
8.2
8.3
8.4
8.5
8.6
8.7
8.8
8.9

Above Table Based on the Following
Discounts
First
Next
Next
Over

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

$
$
$
$

10,000
190,000
1,550,000
1,750,000

0.0%
9.1%
11.3%
12.3%

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 23
UNITED STATES LONGSHOREMEN AND HARBOR WORKERS
PREMIUM DISCOUNT TABLES (IN PERCENT)

Standard
Premium
$

0
10,100
10,304
10,516
10,737
10,968
11,209
11,461
11,725
12,000
12,290
12,593
12,912
13,247
13,600
13,973
14,367
14,783
15,224
15,693
16,191
16,722
17,289
17,895
18,546
19,246
20,000
20,817
21,703
22,667

-

Standard
Premium

Discount
10,099
10,303
10,515
10,736
10,967
11,208
11,460
11,724
11,999
12,289
12,592
12,911
13,246
13,599
13,972
14,366
14,782
15,223
15,692
16,190
16,721
17,288
17,894
18,545
19,245
19,999
20,816
21,702
22,666
23,720

0.0%
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
2.0
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9

$

23,721
24,879
26,154
27,568
29,143
30,910
32,904
35,173
37,778
40,800
44,348
48,572
53,685
60,000
68,000
78,462
92,728
113,334
145,715
200,607
213,549
228,276
245,186
264,800
287,827
315,239
348,422
389,412
441,334
509,231

-

Standard
Premium

Discount
24,878
26,153
27,567
29,142
30,909
32,903
35,172
37,777
40,799
44,347
48,571
53,684
59,999
67,999
78,461
92,727
113,333
145,714
200,606
213,548
228,275
245,185
264,799
287,826
315,238
348,421
389,411
441,333
509,230
601,818

3.0%
3.1
3.2
3.3
3.4
3.6
3.7
3.8
3.9
4.0
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
5.0
5.1
5.2
5.3
5.4
5.5
5.6
5.7
5.8
5.9
3.6

$

601,819
735,556
945,715
1,324,000
1,809,566
1,981,905
2,190,527
2,448,236
2,774,667
3,201,539
3,783,637
4,624,445
5,945,715
8,324,000
13,873,334
41,620,000

-

Discount
735.555
945,714
1,323,999
1,809,565
1,981,904
2,190,526
2,448,235
2,774,666
3,201,538
3,783,636
4,624,444
5,945,714
8,323,999
13,873,333
41,619,999
and over

6.0%
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.9
7.0
7.1
7.2
7.3
7.4
7.5

Above table Based on
the Following Discounts
First
Next
Next
Over

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

$

10,000
190,000
1,550,000
1,750,000

0.0%
5.1
6.5
7.5

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009

RATING VALUES

Page 24

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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

1.2793

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 1

CLASSIFICATIONS

SUBCLASSIFICATION – CARRIER OPTION
Act 44 of 1993 permits an insurer to develop subclassifications to the Bureau’s classification system as approved
by the Insurance Commissioner. Any such subclassification shall be filed by the developing insurer with the
Bureau 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 Bureau consistent with
the Bureau’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.
CAMPUS: The grounds, buildings and all surrounding facilities at a single or contiguous geographic location
where operations are conducted by a single risk as defined by the Pennsylvania Experience Rating Plan. Support services at such location may include but are not necessarily limited to: buildings or grounds maintenance,
dietary, laundry or housekeeping may be shared by all the contiguously situated operations, which shall be
construed as a single enterprise.
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.
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 highest
Bureau loss cost classification representing any part of their work.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 2

CLASSIFICATIONS

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.
2.

Assign the applicable logging classification to logging businesses or clearing of land projects that
include tree removal.
Separately rate to Code 012 landscaping or lawn cutting or maintenance ---.

UNDERWRITING GUIDE
Clearing Of Right-Of-Way, For Telephone, Telegraph Or Electric Lines
Forest Maintenance, N.O.C.
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, excluding logging and sawmill operations.
UNDERWRITING GUIDE
Compost Filling Of Mushroom Beds - By
Contractor
Ensilage Cutting By Contractor
Farm Machinery Operation By Contractor
Fertilizer Application To Soil By Contractor
Grain Harvesting By Contractor
Grist Mill, Portable, Operated By Contractor
Harvesting By Contractor

Hay Baling, By Contractor
Lime Spreading By Contractor
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.

OPERATIONS NOT INCLUDED:
1.
2.

Assign Code 301 to sawmill operations conducted by a separate crew of employees.
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).

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 3

CLASSIFICATIONS

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.
2.
3.

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.
Assign Code 0013 to separately-staffed nursery, Christmas tree raising or sod farm operations.
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

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.
2.

Assign Code 301 to sawmill operations conducted by a separate crew of employees.
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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 4

CLASSIFICATIONS

MINING AND QUARRYING
025 MINING – not coal.
Includes underground mining of metallic or non-metallic minerals and includes milling or other mineral
preparation customarily done at the mine site or as part of the mining activity.
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 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 607 to geophysical exploration.
2. Assign the applicable construction classification(s) to site preparation, including but not necessarily
limited to: building of the access road (Code 602), clearing of land (Code 609), digging and lining
water ponds (Code 609), laying or taking up of flow lines (Code 609) 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 607 to 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 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

050 QUARRIES, N.O.C. – including drilling or stripping by contractor or operator and including incidental
stone crushing, cutting or polishing.
This classification includes, but is not necessarily limited to: quarrying of sandstone, ganister, glass-sand,
bluestone, granite, mica schist.
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 operator.
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 5

CLASSIFICATIONS

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.
Includes establishments principally engaged in operating sand or gravel pits and in washing, screening, or
otherwise preparing sand or gravel. Also included are establishments principally engaged in surface
mining, milling or otherwise preparing fire clay, fuller’s earth, kaolin, ball clay, clay ceramic, refractory
minerals or performing the dredging of materials on non-navigable waters with incidental shore operations.
UNDERWRITING GUIDE
Clay Digging In Open Pits
Dredging Of Materials On Non-Navigable Waters
With Incidental Shore Operations
Fire Clay Digging
Gravel Or Sand Digging Or Excavation - Including
Crushing
Kaolin 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.
UNDERWRITING GUIDE
Emery Works - Crushing Or Grinding
Flint Or Feldspar Grinding, Not Done By Quarry
Gravel Crushing By Dealer
Kaolin 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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 6

CLASSIFICATIONS

104 FOOD SUNDRIES MFG., N.O.C., No cereal milling.
This classification applies to risks engaged in the preparation or manufacture of food products whose
operations are not more specifically described by any other Manual classification. If a risk otherwise
subject to this classification includes minor operations which are described by another Manual
classification, such operations should be included in this classification unless their inclusion is prohibited by
the Manual or unless they constitute a distinctly separate enterprise.
All types of containers such as bottles, jars, cans, bags or cartons may be used for the finished product.
In general, the operations fall into a few broad groups.
Dry Processing:
(a) Grinding, mixing or otherwise blending dry ingredients to produce numerous kinds of prepared flours,
gelatins, desserts and beverage preparations such as hot chocolate or malted milk powder.
(b) Cleaning, roasting, grinding coffee, blending, mixing teas, grinding, milling, sifting spices, cleaning,
shelling, roasting and otherwise preparing nuts by salting, sugaring, shredding, etc., as well as
making nut pastes by grinding, milling or pressing.
Wet Processing:
(a) Manufacturing sauces, dressings, desserts and similar products by grinding and mixing the
ingredients.
(b) Preparing olives, capers, cherries or pickles by washing, sorting, pitting or stuffing, filling in jars with
a brine solution or coloring.
(c) Compounding flavoring extracts or syrups by cold mixing essential oils, syrups, fruit juices or other
liquids or ingredients with alcohol, water or other solvents or diluents.
Cooked Foods, Salads, etc.: This group covers a large variety of food products that require a considerable
amount of preparatory kitchen work before they are finally placed into containers. Some of these food
products are soups of all kinds, meat, fish or poultry in combination with vegetables, noodles, cereals, etc.,
chow mien, spaghetti with various sauces, mince meat. Included in this group are also freshly prepared
foods, cooked or uncooked, that are sold in open or unsealed containers such as salads, soups, baked
macaroni or beans, egg custard, coleslaw and spiced vegetables.
Vegetables, meats, fish or other ingredients are washed and cleaned, then reduced to required size or
consistency by cutting, slicing, chopping, grinding, etc. Appropriate spices or seasoning are added and the
mixture is cooked. In many instances there are additional cutting, chopping, mixing, recooking or straining
operations before the product is filled into bottles, jars, cans, etc. The products that are sold in open or
unsealed containers are generally freshly prepared and disposed of daily.

OPERATIONS NOT INCLUDED:
1. The manufacture of essential oils or extracts such as are used for perfume by the process of
distillation, filtration or percolation.
2. The preparation of extracts to be used for perfumery purposes by a cold mixing processing or the
blending of ingredients for the same purposes.
3. Syrup manufacturing by mixing and cooking fruits or fruit juices with sugar, etc.
4. Manufacturing preserved fruits such as candied fruit peels or rinds, pie fillings, soda fountain
syrups, by cleaning, cutting, etc. and cooking with the required ingredients.
5. Preserving or otherwise preparing meat products by smoking, corning, curing, salting, encasing,
etc.
6. The preparation and sale of delicatessen by retail delicatessen stores.
7. The preparation of food by caterers.
8. Pickling cucumbers or other food products.
9. The repacking of food products from large containers into smaller ones, involving no processing
operations. This would include dry, liquid, semi-liquid and solid products.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
Page A 7
UNDERWRITING GUIDE
Baking Powder Mfg.
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
Flavoring Extract Mfg.
Flavoring Syrups Blending
Flour Mixing And Blending, No Milling
Food Sundries Mfg., N.O.C. - No Cereal Milling
Fruit Juice Mfg. - From Purchased Concentrates
Only
Herbs - Blending, Grinding And Packing
Ice Mfg. - Not Dry Ice
Licorice Extract Mfg.
Malted Milk Mfg. - From Powdered Milk, Sugar,
Malt And Cocoa
Mayonnaise Mfg.
Medicinal Extract Mfg.
Mustard (Prepared) Mfg.
Nuts - Cleaning And Shelling

CLASSIFICATIONS

Olive Handling
Peanut Butter Mfg.
Peanut Handling
Pizza Assembly - No Baking Operation
Potato Chip Mfg.
Relish Mfg. - Fruit And Vegetable
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
Sugar Repacking, Mixing, Blending Only
Tea - Blending And Mixing Including Packing Into
Teabags
Vegetable Processing, N.O.C.
Vegetable Sauce Mfg.
Vegetables - TV Dinner Type, Cooking, Packing
And Freezing
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.

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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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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 BEVERAGE MFG., N.O.C., including bottling or canning.
Includes the distribution of beverages, not otherwise classified, 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.
Payroll developed in the brewing, bottling or canning of beer, ale or malt liquors shall be assigned to Code 108.
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
Catsup Mfg.
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 And Vegetable Juice, Canned, Bottled Or Bulk
Fruit Evaporating
Fruit Juice Mfg.
Fruit Preserving
Gelatin Mfg.

Jam Mfg.
Jelly Mfg.
Juice Mfg. - Fruit
Ketchup Mfg.
Pet Food Mfg. - Canned - Non Farm Domestic
Pickle 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.
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

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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 garnetting 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 Garnetting
Weather Stripping Mfg. - Felt
Wool Reworking

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 WigMaking)
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 ManMade 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

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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

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.
Receiving, collecting or distributing stations that are separately staffed and with no laundering at the same
or contiguous location shall be assigned to Code 928.
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.

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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

CLASSIFICATIONS

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

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.

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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

CLASSIFICATIONS

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.

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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

CLASSIFICATIONS

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.

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CLASSIFICATIONS

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.
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 SUNDRIES 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 Sundries Mfg., N.O.C. Staff
Food Sundries Mfg., N.O.C. - Temporary Staff
Temporary Food Sundries 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

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CLASSIFICATIONS

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

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.
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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.

CLASSIFICATIONS

Plastic Bag Mfg.
Plastic Mfg., Sheets And Rods
Plastic, Molded Products Mfg. N.O.C.
Polyurethane Foam Products Mfg.
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
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.
Fiber 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.

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CLASSIFICATIONS

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 (NonCorrugated)
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 (NonCorrugated)
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.

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.

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CLASSIFICATIONS

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.)

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
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CLASSIFICATIONS

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.
2.
3.
4.
5.
6.

The screen printing of any product including finished apparel articles
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)
Service contractors to the printing industry (e.g., printers’ finishers)
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
The manufacture of plastic or vinyl sign letters and the application of such onto a substrate – shop
only, no installation
The manufacture of rubber stamps

OPERATIONS NOT INCLUDED:
1.
2.
3.
4.

5.
6.
7.
8.

Assign Code 136 to embroidery operations performed by a separate staff in a physically separate
work area.
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.
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 Underwriting Guide entry by means of a web press(es).
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.
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.
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.
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.
Code 281 may not be assigned when printing operations are a General Inclusion into the business’
governing classification.

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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

CLASSIFICATIONS

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.
2.

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.
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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CLASSIFICATIONS

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.
2.
3.

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.
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.
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.
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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CLASSIFICATIONS

305 CARPENTRY SHOP, including Planing Mill
Includes but is not necessarily limited to the manufacture of sash, door, assembled millwork, pallets or
wood trusses. For the manufacture of woodenware products N.O.C., see Code 306.
Separately rate erection work as provided for in this Manual.
Businesses also engaged in selling lumber and/or building materials on a wholesale or retail basis with a
separate staff of employees may have a division of payroll with Code 855. Code 855 will apply to the yard
and delivery staffs. If further engaged in the sale of hardware in a physically separate department by a
separate staff, payroll so developed shall be assigned to Code 935.
UNDERWRITING GUIDE
Assembled Millwork Mfg.
Bark Peeling In Veneer Mill
Barrel Dealer, Including Repairing - Wood
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
Cooper
Crate Mfg. - Wood
Door Frame And 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 And 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

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
Golf Club Heads Or Shafts Mfg. - Wood
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.

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CLASSIFICATIONS

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.
Typical products included in this classification include but are not necessarily limited to:
Architectural Vanities
Bathroom Vanities
Bookcases
Bulletin Boards
Counter Tops
Display Cases
Kitchen Cabinets
Library Cabinets
Parquet Flooring

Partitions
Picture Frames
Restaurant Booths
Room Dividers
Showcases
Store Counters
Toys – Wood
Walk-In Refrigerators

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.
UNDERWRITING GUIDE
Bookcase Mfg. - Wood
Cabinet Works - Wood - With Power-Driven
Machinery
Counter Top Mfg. - Wood
Exhibit Booth Mfg.
Kiosk Mfg.
Parquet Flooring Mfg. - Hardwood

Picture Frame Mfg. - Wood
Refrigerated Showcase Mfg. - Wood
Room Divider Mfg.
Showcase Mfg. - Wood
Toy Mfg. - Wood
Vanities Mfg. - Wood (Architectural Or Bathroom)

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.
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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

CLASSIFICATIONS

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.
2.

Assign Code 327 to a separate employee crew in a physically separate work area performing
upholstering.
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 nonturned furniture parts or to Code 306 for all turned furniture stock.

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.
2.

Frame manufacturing or frame assembly shall be classified as provide for in this Manual.
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

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CLASSIFICATIONS

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.
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

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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

CLASSIFICATIONS

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

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 Door Mfg.
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.

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CLASSIFICATIONS

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

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

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CLASSIFICATIONS

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 non-ferrous 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.

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.
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UNDERWRITINGGUIDE
Agricultural Tools Mfg.
Axe Mfg.
Construction Tools Mfg.
File (Tool) Mfg. - Forged
Gardening Tools Mfg.

CLASSIFICATIONS

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.
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.
2.
3.
4.
5.
6.
7.
8.
9.

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.
Molds or patterns produced by foundry (the melting and casting of the molten metal) process shall be
assigned to the appropriate foundry class.
Dies produced by chemical etching or engraving shall be assigned to Code 281.
The manufacture of forged tools shall be assigned to Code 433.
Products made by molding plastic shall be assigned to the appropriate plastic molding classification.
Metal stamping or sheet metal products fabrication shall be classified as provided in this Manual.
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.
Assign Code 445 to saw blade (all types) or industrial knife manufacture.
Precision Machined Parts Mfg. - N.O.C. shall be defined as machining parts where the plans or
specifications require more than 50 percent of the employer's machining operations will be held to a
final tolerance of plus/minus .001 inches or closer (e.g., plus/minus .0005 inches) and where more
than 50 percent of the machined parts made by the employer are not assigned to any other
manufacturing classification. Businesses so principally engaged shall be assigned to Code 446.

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CLASSIFICATIONS

10. Assign Code 461 to an employer where more than 50 percent of the employer's machining of parts is
held to final tolerance(s) cruder than plus/minus .001 inches (e.g., plus/minus .003 inches, .005 inches)
and where more than 50 percent of the parts machined by the employer are not assigned to any other
manufacturing classification.
11. An employer principally engaged in machining parts or products specifically assigned to any
manufacturing classification shall be assigned to that specified manufacturing classification regardless
of the final machining tolerance called for by the plans or specifications.
12. Specialist contractors electroplating parts manufactured by an unrelated business(es) shall be assigned 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

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 inshop 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.
2.
3.
4.

The secondary machining of hardware castings by the foundry employer.
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.
A business principally engaged in the manufacture of any type of saw blade or applying carbide tips or
diamond cutting segments onto saw blades.
A business principally engaged in manufacturing any type of industrial knife.

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CLASSIFICATIONS

OPERATIONS NOT INCLUDED:
1.
2.

Assign Code 433 to a business principally engaged in forging hand tools.
Assign Code 473 to a business principally engaged in making portable powered hand tools.

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.
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
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
Sadiron Mfg.
Saw Blade Mfg. - All Types
Scale And Balance Mfg.
Screw Machine Products
Screw 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 PRECISION MACHINED PARTS MFG., N.O.C.
Applies to a business principally engaged in Precision Machined Parts Mfg., N.O.C. Such term will be defined as applying to a machining business where the plans or specifications require more than 50 percent
of all machining operations performed by the employer will be held to a final tolerance of plus/minus .001
inches or closer (e.g., plus/minus .0005 inches) and where more than 50 percent of the machined parts
made by the employer are not assigned to any other manufacturing classification.
A business principally engaged in Precision Machined Parts Mfg., N.O.C., is typically a job shop. A job
shop is defined for this classification as a business principally engaged in machining or machining parts for
unrelated businesses and that has either 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. The machining of parts for unrelated businesses or the employer's proprietary product(s) where more
than 50 percent of the employer's machining operations are held to a final tolerance cruder than
plus/minus .001 inches (e.g., plus/minus .003 inches, .005 inches, .010 inches), and where more than
50 percent of the parts machined by the employer are not assigned to any other manufacturing
classification, shall be assigned to Code 461.
2. An employer principally engaged in machining parts or products specifically assigned to any manufacturing classification shall be assigned to that specified manufacturing classification regardless of the
final machining tolerance called for by the plans or specifications.

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CLASSIFICATIONS

UNDERWRITING GUIDE
Aircraft Propeller Mfg. - Metal
Precision Machined Parts Mfg., N.O.C.

447 NON-FERROUS 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 non-ferrous 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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CLASSIFICATIONS

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 Storm Sash 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
Storm Window Or Door Mfg. - Metal Or Vinyl
Ventilator Mfg. - Sheet Metal
Wheelbarrow Mfg. - Metal
Window Sash Mfg. - Aluminum Or Vinyl

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

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CLASSIFICATIONS

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.

MACHINERYMFG.
461 MACHINE SHOP – no woodworking – no boiler making
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).

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UNDERWRITING GUIDE
Aircraft Engine Or Engine Part Mfg. Or Repair,
Shop Only
Automobile Engine 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 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.

CLASSIFICATIONS

Machinery Reconditioning (Excluding Conveyors) Shop Operations Only
Measuring Or Dispensing Pump Mfg.
Outboard Motor 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.

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CLASSIFICATIONS

471 PRINTED CIRCUIT BOARD ASSEMBLY OR ELECTRICAL WIRE HARNESS MFG.
– BY CONTRACTOR
Applies to concerns 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.
Also contemplated by this class is the assembly of electrical wire harnesses, automotive wire harnesses or
connector cable assemblies. Electrical cord assembly is to be assigned to Code 473. 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.
Also applies to semiconductor material refining, the manufacture of integrated circuits, quartz crystal
culturing or glass to metal seals.
Not applicable to the manufacture of non-electronic parts (e.g., pushbuttons, springs or gaskets). The
inclusion of such non-electronic parts in an electronic device is not to 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.

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.

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UNDERWRITING GUIDE
Automobile Horn Mfg., Electric
Automotive 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.
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

CLASSIFICATIONS

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), switchgear 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
Applies to the manufacture/assembly of motor controllers, control panels and/or systems used in industrial
plants for the distribution of power, control of heating or air conditioning or batch control.
Risks engaged in the manufacture of meters, counters, thermometers or other electronic analytical/measuring instrumentation not otherwise classified shall be assigned to Code 488.
Installation or repair provided at customer locations shall be separately classified as provided for in this
Manual.
UNDERWRITING GUIDE
Environmental Control Systems Mfg./Assembly
Motor Controller Assembly
Power Controller Assembly
Process Control Systems Mfg./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
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CLASSIFICATIONS

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 EQUIPMENT MFG.
Includes but is not limited to the manufacture of:
(1)
(2)
(3)

Telephone or telegraph equipment or apparatus
Radio or TV broadcasting or communications equipment
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 Or Telegraph Apparatus Mfg.
Transponder Mfg.
Video Cassette Recorder Mfg.

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

487

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.

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, Tsquares or triangles.

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UNDERWRITING GUIDE
Audio Compact Disc Duplicating
Binocular Mfg.
Coating Optical Products - Vacuum Deposition
Method
Dental Drill Or Dental Tools Mfg.
Drafting Equipment Mfg.

CLASSIFICATIONS

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.

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.
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CLASSIFICATIONS

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

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.

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CLASSIFICATIONS

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

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., NonRefractory
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.

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CLASSIFICATIONS

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

514

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.

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.

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.

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

544 Employment Contractor − Temporary Staff – MANUFACTURING or LIGHT INDUSTRIAL
OPERATIONS, N.O.C.
Applies to all temporary employees provided to manufacturing businesses except for temporary manufacturing or light industrial staff subject to Codes 185, 187, 189, 191, 275, 276, 291, 297, 491, 493, 495,
497, 499 or 587.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on the manufacturing businesses assignable to Code 544 and
on classifying temporary staff.

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CLASSIFICATIONS

UNDERWRITING GUIDE
Employment Contractor - Temporary Staff - Manufacturing Or Light Industrial Operations
Light Industrial Or Manufacturing Business Operations - Temporary Staff
Manufacturing Or Light Industrial Operations - Temporary Staff
Temporary Staff - Manufacturing Or Light Industrial Operations

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.
Tanning Extract Mfg.
Tar Refining
Vegetable Oil Mill
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.

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CLASSIFICATIONS

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.
UNDERWRITING GUIDE
Fertilizer Blending Or Mixing
Fertilizer Mfg.
Plant Food Mfg. - Mixed

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.

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CLASSIFICATIONS

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.
As provided for in this Manual separately rate: clearing of right-of-way, earth or rock excavation, filling or
grading, tunneling, bridge or culvert building, quarrying and stone crushing.
--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
--Street Or Road Construction Or Maintenance Scraping, Paving Or Repaving
Surfacing Or Resurfacing Of Road Or Street
Warming Apron Paving, Airport

602 ROAD or Street CONSTRUCTION: Subsurface work
Applies to all operations of bringing roadbed to grade including clearing of right-of-way, earth or rock excavation, filling or grading. It does not include laying the sub-base.
As provided for in this Manual separately rate: tunneling, bridge or culvert building where clearance is
more than 10 feet at any point or the entire distance between terminal abutments exceeds 20 feet,
quarrying and stone crushing.

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UNDERWRITING GUIDE
Airport Runway Or Warming Apron Construction Sub-surface Work
Culvert Construction, Not Exceeding 10 Feet Span
Excavation - Street Or Road - Including Rock
Excavation

CLASSIFICATIONS

Rock Excavation, Not Quarry, By Road Contractor
Street Or Road Rock Excavation
Sub-Surface Work - Road Or Street Construction

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 NOT INCLUDED:
1. Assign Code 607 to all non-oil or gas drilling.
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.

OPERATIONS ALSO INCLUDED:
1. All types of oil and/or gas well services performed by an independent contractor(s).
2. Geophysical exploration.

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 Wells - By Contractor
Gas Well Service Contractor
Geophysical Exploration - Seismic Method
Geophysical Exploration, N.O.C.
Horizontal or Directional Drilling – By Contractor
Logging Of Oil And/Or Gas Wells - By Contractor

Oil Well Casing Installation - By Contractor
Oil Well Cementing, By Contractor
Oil Well Cleaning - By Contractor
Oil Well Service Contractor
Oil Well Shooting - By Contractor
Plugging Abandoned Oil Or Gas Wells – By
Contractor

Water Well Drilling - By Contractor

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CLASSIFICATIONS

608 FLAT CEMENT WORK
Applicable to a specialist contractor performing ground-supported concrete work in the construction of
houses or small (one or two story) commercial buidings, 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 small 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.
2.
3.

Mausoleum or monument erection in cemeteries.
Diamond core drilling within buildings by a specialist contractor.
Painting lines in parking lots or tennis courts by a specialist contractor.

OPERATIONS NOT INCLUDED:
1.
2.
3.
4.
5.
6.
7.
8.
9.

Assign Code 601 to the paving or repaving of streets, roads, airport runways or warming aprons.
Assign Code 601 to concrete curb or gutter work performed by a street or road paving contractor.
Assign Code 609 to excavation performed by means of mechanical equipment. See Code 609 for
further information.
Assign Code 654 to ground supported concrete footings and foundation walls in the construction of
commercial or residential buildings three stories or more.
Assign Code 654 to the installation of precast concrete walls or panels.
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.
Assign Code 654 to Guniting/Shotcrete installation.
Assign Code 855 to concrete pumping services by a specialist contractor.
Assign Code 855 to a separately-staffed and permanently-located ready mix concrete or
asphalt plant.

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. 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.
2.
3.
4.
5.

All methods of clearing or removing brush and/or tree stumps that is not incident to tree removal
except for road construction.
Excavation and/or grading for parking lots.
Blasting services by specialist/independent contractors under contract with unrelated businesses including incident drilling.
Cross-country oil or gas pipeline construction.
Landfill operation by an independent contractor.
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CLASSIFICATIONS

OPERATIONS NOT INCLUDED:
1.

2.

Assign Code 602 to payroll developed in clearing or removing brush for road construction. Code 602
shall also be assigned to road or street construction subsurface work which involves all work that
brings the road up to grade: earth or rock excavation, filling or grading.
Assign the applicable "all work to completion" construction classification when a business is performing 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.

UNDERWRITING GUIDE
Blasting Contractor - Includes Incident Drilling By
The Blasting Contractor
Building Underpinning
Caisson Work, Pneumatic
Canal Irrigation, Construction
Caves, Excavation Of New Areas For Exhibition
Purposes
Cellar Excavation
Excavation, N.O.C.
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, Not By Road
Contractor
Septic Tank Installation, By Specialist Contractor
Surface Mine Reclamation - By Contractor - Grading,
Recontouring

611 PILE DRIVING, including timber wharf building
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
Coal Mine Health and Safety 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
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 --Also includes conduit construction for cable or wires.

OPERATIONS NOT INCLUDED:
1. Separately rate to Code 615 tunneling under pressure.
2. Separately classify to Code 607 horizontal/directional drilling.

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CLASSIFICATIONS

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

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
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. The class applies when insulating work is performed as a separate operation not part of or
incidental to any other construction operation performed by the same contractor at the same job or location.
WEATHERIZATION PROGRAMS – 647
The purpose of a weatherization program is to insulate 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 home or enhancing the home's insulation. Assign Code 647 to payroll developed in a weatherization program.
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

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CLASSIFICATIONS

648 CARPENTRY – INSTALLATION of CABINET WORK, Finished Wooden Flooring or Interior
Trim. Also includes installation of parquet flooring. Not applicable to contractors who perform any other
carpentry operations at the same job or location.
UNDERWRITING GUIDE
Bathtub Liner Installation
Cabinet Installation, Commercial Or Residential
Carpentry - Installation Of Cabinet Work, Finished
Wooden Flooring Or Interior Trim
Door Or Door Frame Erection - Wood
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. Insulation work will be separately rated
UNDERWRITING GUIDE
Acoustical Ceiling Installation - Suspended Grid Type
Ceiling Installation - Acoustical - Suspended Grid Type

651 CARPENTRY – COMMERCIAL Structures
UNDERWRITING GUIDE
Aluminum Awning Erection
Aluminum Siding Installation
Aluminum Storm Sash Installation
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
Fence Erection - Wood
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
Lead Paint Removal (From Any Non-Pipe Surface)
- By Contractor
Metal Storm Sash Installation
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
Tank Erection - Wooden
Vinyl Fence Installation
Window Screen Or Screen Door Installation - Metal
Or Wood

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.
This classification shall include the payroll developed by all employees that interchange trades at a specific location. For specific locations where there is no interchange between trades, all trades shall be
separately classified.

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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
Home Improvements And/Or Remodeling

CLASSIFICATIONS

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
Masonry work in connection with sewers must take the sewer rate and not the masonry rate.
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
Cleaning Outside Surface Of Masonry Buildings,
Siding Or Decks
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
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.
2.
3.
4.
5.
6.

Grouting (including drilling) which is the placement of cement, plastic compounds or
concrete or the pumping of fly ash.
Guniting (Shotcrete Installation).
Pouring concrete into driven pilings.
Ground-supported concrete footings or foundation walls in the construction of commercial or
residential buildings three stories or more.
Precast concrete panel or wall installation.
The wrecking or demolition of concrete or concrete encased buildings or structures.

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CLASSIFICATIONS

OPERATIONS NOT INCLUDED:
1.

Assign Code 608 to a specialty contractor performing ground-supported concrete work in the
construction of houses or small (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
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
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
Oil Rig Or Derrick Erecting And Dismantling
Oil Still Erection
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,
Telephone Or Telegraph Lines
Swimming Pool Installation - Iron Or Steel
Tank Erection - Steel
Tank Painting
Water Tank Painting
Welding - Structural Steel
Windmill Erection - Metal

656 ELECTRIC, Telephone or Telegraph LINE CONSTRUCTION by Contractors
Includes the setting of poles, installation of pole hardware or transformers or the stringing of lines. Erection
of steel towers for cross-country lines must be assigned to Code 655. Clearing of right-of-way on new
lines, maintenance of right-of-way on existing lines or tree trimming must be assigned to Code 005.
UNDERWRITING GUIDE
Electric Line Construction, By Contractor
Floodlight Erection - Permanent
Installation Of Telephone, Telegraph Or Electric
Pole Hardware
Installation Of Telephone, Telegraph Or Electric
Transformers

Power Line Construction
Setting Of Telephone Or Telegraph Poles
Stringing Of Electric, Telephone Or Telegraph
Lines
Telephone Or Telegraph Line Construction By
Contractor

657 RIGGING, N.O.C.
UNDERWRITING GUIDE
Bell Installation - Tower Bells
Mobile Crane & Hoisting Operations, By Rigging Contractor
Rigging - Non Ship
Safe Moving
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CLASSIFICATIONS

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
Brass Door, Grill And Railing Erection
Bronze Door, Grill And Railing Erection
Door Installation - Metal Or Metal-Covered, In
Garages, Not Overhead Doors
Fence Erection - Metal
Fire Door Installation
Fire Escape Installation, Inside
Fireproof Shutter Erection

Flagpole - Erection
Guardrail Or Metal Fence Erection - By Specialist
Contractor
Iron Erection, Ornamental Or Non-Structural Only
Ornamental Brass Erection
Ornamental Bronze Erection
Ornamental Iron Door Erection
Ornamental Iron Grill Erection
Ornamental Iron Railing Erection
Prison Cell Erection - Steel

659 ROOFING
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. Also applicable to 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). Further applicable to the waterproofing or insulation of roofs and the pressure washing of roofs.

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) by a roofing contractor that
is a part of a roofing job.

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
Chimney Flashing Installer
Repair Of Roofs By Contractor
Roof Repairing By Contractor

Roof Spraying, Painting Or Coating By Contractor
Roofing Installation - All Kinds
Sheet Metal Roofing

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 (Ditchwitch) – Street to Building –
By Specialist Contractor
Telephone And Telegraph Apparatus Installation,
By 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. For electric, telephone or telegraph line construction, see Class 656.
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UNDERWRITING GUIDE
Cable Installation Or Replacement In Existing
Conduit - By Specialist Contractor
Electric Cable Laying With Automatic Equipment
(Ditchwitch) – Street To Building -By Specialist
Contractor
Electric Fixture Installation - By Contractor
Electrical Contractor
Electrical Wiring In Buildings - By Contractor

CLASSIFICATIONS

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
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. Electrical
wiring or plumbing to be separately rated.
Separately staffed store operations shall be assigned to the appropriate store class. Assign Code 664 to
the installation, service or repair of central air conditioning units or commercial refrigeration (including
walk-in) units. Assign Code 675 to 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

663 PLUMBING: gas, steam, hot water or other pipefitting, including house connections – shop payroll, if
any, must be included
Includes work within buildings. Pipefitting in connection with the installation of machinery or apparatus
outside of buildings must be assigned to Class 675.
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 Panel Installation
Sprinkler Installation
Stoker Installation Or Repair
Sump Pump Installation
Water Meter Installation - By Contractor
Water Softener Installation And Service, Domestic
Water Well Cleaning

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CLASSIFICATIONS

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.
Payroll developed in the installation, service or repair of heating equipment which will utilize either hot
water or steam shall be assigned to Code 663. High pressure water or steam heating systems shall be
assigned to Code 677 for the installation, service or repair thereof.
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

665 PAINTING and Decorating, including shop
The painting of steel structures or bridges shall be assigned to Code 655.
UNDERWRITING GUIDE
Calcimining, By Contractor
Painting, Including Shop
Shingle Staining, On Structures, Including Shop Work
Whitewashing, By Contractor

666 PLATE and Wire GLASS INSTALLATION
Payroll developed by a separate shop crew engaged in the manufacture of glass products including
bending, beveling, grinding or silvering of plate glass shall be separately classified by Code 536.
UNDERWRITING GUIDE
Glass Door Installation
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

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CLASSIFICATIONS

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.
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.

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UNDERWRITING GUIDE
Acetylene Gas Machine Installation
Conveyor Or Conveyor Belt Installation, By
Contractor
Conveyor Oven Installation, Service Or Repair
Crane Or Derrick Installation
Crane Repair, Permanently Located, By Specialist
Contractor
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 Or Repair
Escalator Installation, By Contractor
Gasoline Station Equipment Installation (Including
Excavation) Or Repair
Hoist Installation
Industrial Crane Installation
Installation Of Hod Hoists, Etc.
Installation Or Dismantling Of Machinery And
Industrial Equipment, By Contractor
Laundry Equipment Installation, Service Or Repair
- Industrial

CLASSIFICATIONS

Machine Belting Installation Or Repair
Machinery Erection, Not By Manufacturer
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
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

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
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

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CLASSIFICATIONS

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

682 EMPLOYMENT CONTRACTOR − TEMPORARY LABOR – Construction Or Erection
Operations
Applies to temporary employees provided to a construction or erection contractor except for temporary
excavation, commercial structure carpentry or electrical wiring (within buildings) staff which are subject to
Codes 691, 693 or 695, respectively.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on the construction or erection business operations assignable
to Code 682 and on classifying temporary staff.
UNDERWRITING GUIDE
Construction Or Erection Operations - Temporary Staff
Employment Contractor - Temporary Staffing - Construction Or Erection Operations
Temporary Staff - Construction Or Erection Operations

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.
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

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CLASSIFICATIONS

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.
This classification is applicable to the construction or repair of wood, metal, fiberglass or plastic yachts,
motor boats, sailboats or rowboats not exceeding 65’ in length overall.
Also includes insureds exclusively engaged in the building, repairing or dismantling of small vessels as
defined in Public Law 98-426 who have been granted exemption from the United States Longshore and
Harbor Workers Act by the Secretary of Labor. A copy of the exemption certificate shall be made available
to the Bureau as documentation.
UNDERWRITING GUIDE
Barge Repair - State Coverage Only
Boat Building - State Coverage Only
Boat Dismantling - State Coverage Only
Boat Repairing - State Coverage Only
Tugboat Repair - 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.

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CLASSIFICATIONS

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 – Construction, operations of wells or oil refining shall be
separately classified
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.
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 – including installation, maintenance, repair and operation
of telephone lines and systems, remote transmission sites and central office switching equipment
Applicable to FCC licensed telecommunications firms. The services provided include but are not necessarily limited to: wireline, long distance, cellular, radio paging or mobile radio services for customers on a
fee basis.

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.

UNDERWRITING GUIDE
Telecommunications Company
Telegraph Operation
Telephone Company

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CLASSIFICATIONS

759 CABLE TELEVISION OPERATIONS
Applicable to contractors or operators engaged in cable television system installation or erection or system
hook-up or service and/or repair or the operation of a cable television system.
Separately staffed broadcasting studios and/or separate crews engaged in the presentation and/or filming
of news or sporting events shall be classified by Code 936.
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

803 TAXICAB COMPANY

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

When cabs are leased to operators and no payroll records are available, an amount of $40,350 per annum
shall be taken as payroll per operator. This amount may be prorated if the operator does not work a full
year.
UNDERWRITING GUIDE
Taxicab Company

804 SCHOOL BUS OPERATION
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.
UNDERWRITING GUIDE
Milk Hauling - By Contractor
Water Hauling - Tank Truck - By Contractor

806 FURNITURE MOVING and/or STORAGE
Includes the packaging or handling of household goods away from the employer’s premises by the furniture moving and/or storage company or by an independent packing contractor.
The transporting or delivery and the setting into place at customers’ locations of furniture and/or major
household appliances under contract for a manufacturer or store shall be assigned to Code 811.

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CLASSIFICATIONS

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 – Non-volunteer
UNDERWRITING GUIDE
Ambulance Service - Non-Volunteer

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.
Assign Code 811 when the haulage or transport charge is based on truckload or partial truckload, the
cumulative weight of the packages and/or parcels being transported or a flat contract price for the consignment.
The transport of mail under contract to the United States Postal Service is to be assigned to Code 812.
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 processed coal, fuel oil, liquefied petroleum (LP), gas
(bottled gas or in bulk), or any combination of these lines. Separate crews engaged in installing and/or
servicing fuel oil or gas heating units may be separately classified as provided for in this Manual. This
classification is not available to businesses operating coal or oil docks or to truckers hauling fuel for
others.
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 Rating Bureau Codes 1001, 1010,
1012, 1014, 1015, 1021 and 1023.
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 Coal Mine
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Health and Safety 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 Coal Mine Health and Safety Act Endorsement shall be attached to a policy developing
payroll under Code 810, and Code 0162 must be used to designate the non-rateable premium developed
by applying the 0162 rate to such payroll.
UNDERWRITING GUIDE
Coal Hauling, Unprepared - By Contractor

811 TRUCKING, N.O.C.
Includes dispatchers and/or clerks on loading platforms, drivers, chauffeurs and their helpers and employees repairing vehicles.
Applicable to hauling contractors principally engaged in hauling or delivering for unrelated concerns or
transporting or delivering and setting into place furniture and/or major household appliances at customers’
locations under contract with a manufacturer or store. Payroll developed in the hauling of unprepared coal
shall be assigned in accordance with the rules for Code 810.
Also includes the rental of cranes with operator by a specialist contractor.
UNDERWRITING GUIDE
Automobile Hauler
Chauffeurs And Helpers, Employed By Hauling
Contractor
Clerks On Loading Platforms
Crane Rental - With Operators By Specialist
Contractor
Dispatchers On Loading Platforms

Hauling Contractor
Mobile Crane Leasing Or Rental - With Operators
By Specialist Contractor
Refrigerator Car Loading And Unloading
Trucking, N.O.C.

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

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
Payroll developed by employees engaged in the sale of mobile self-propelled factory, farm or construction
equipment shall be assigned to Code 819.

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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 – including counter personnel and estimators
Tire recapping or retreading shall be assigned to Code 225 when performed by a separate crew of
employees in a physically separate work area.
See the Code 934 Section 2 class description for how to classify an auto parts store that also provides
automobile repair services.
Counter personnel for auto repair facilities wait on customers, prepare job cost or sales estimates, write up
orders and collect payments for services rendered or merchandise purchased. As described, counter
duties are a normal, integral and basic part of the operation of these types of facilities and, as such,
counter personnel for automobile repair facilities and/or automobile tire dealers are assigned to Code 815.
Please see the Automobile Service/Gasoline Station entry in the General Auditing & Classification
Information section for information on classifying such business enterprise.
Also assigned to businesses principally engaged in dismantling automobiles or other vehicles to recover
usable used parts and includes the sale of the parts at the same location as the dismantling.
UNDERWRITING GUIDE
Air Conditioning Systems, Automobile Or Truck
Installation, Service Or Repair
Automobile Body Repairing
Automobile Dismantler
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
Truck Washing Service, Mobile
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

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817 BUS (except school bus) OPERATION
UNDERWRITING GUIDE
Automobile Bus Operation, Scheduled, Public
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)
Handicapped - Transportation Services For
Limousine Services
Maintenance Of Buses, By Bus-Operating
Company

Motorcycle Funeral Escort Service
Oversize Loads On Highways - By Specialist Escort
Contractor
Paratransit Service
Railroad Operation - Street, Including Shop
Street Railroad Operation
Trackless Trolley Operation
Transportation Services For The Elderly
Transportation Services For The Handicapped

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.
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
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)

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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 drivein 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

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 at a counter.

OPERATIONS NOT INCLUDED:
1.
2.
3.
4.

Separate manufacturing staff(s) in a physically-separate work area(s) shall be separately classified
as provided for in this Manual.
Assign Code 860 to dealers in secondhand building materials.
Separate staff performing erection or construction shall be separately classified as provided for in
this Manual.
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.

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UNDERWRITING GUIDE
Aggregates Dealer
Asphalt Mixing Plant - Operated By Dealer
Building Material Dealer, New
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
--Grain Elevator Operation
Humus Or Topsoil Dealer - No Excavation
Ice Dealer - No Mfg.
Icing Of Refrigerator Cars
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

CLASSIFICATIONS

Lumber Dealer, No Lumber Fabricating Or
Handling Of Used Lumber
Manure Dealer
Marble Cutting And Polishing
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
Paving Mixtures Mfg.
Peat Moss Dealer
Plywood Dealer
Ready-Mixed Concrete Dealer
----Sash, Door Or Finished Millwork Dealer
Sawdust 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 insureds 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, tubes, angles or
plates. Such insured may handle a broad variety of new metal merchandise or specialize in handling a
single type.
The new metal merchandise received by these insureds 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.
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

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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)

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.
Businesses principally engaged in the melting of nonferrous scrap to produce ingots shall be assigned to
Code 402.
UNDERWRITING GUIDE
Aluminum Scrap Metal Dealers (Other Than Beverage Cans)
Brass Scrap Dealer
Copper Scrap Dealer
Lead Scrap Dealer
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. Secondhand material yards.
2. Renovation of secondhand materials by the secondhand materials dealer may include but is not
necessarily limited to: cutting salvaged steel and cleaning bricks.

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 863 to a specialist contractor principally engaged in shredding paper or destroying
documents for unrelated concerns.
UNDERWRITING GUIDE
Building Materials Dealer, Secondhand
Junk Dealer
Lumber Yard, Secondhand Material
Material Yard, Secondhand, When Not On
Demolition Sites

Scrap Metal Dealer
Secondhand Building Material Dealer
Secondhand/Used Material Dealer (Including Scrap
Metals)

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861 AUTOMOBILE DISMANTLERS/NONFERROUS SCRAP DEALERS
Businesses principally engaged in collecting and handling non-ferrous scrap and performing automobile
dismantling for useable parts.
UNDERWRITING GUIDE
Nonferrous Scrap Dealer and Automobile Dismantler

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 NOT INCLUDED:
1.
2.
3.

Assign businesses collecting a combination of recyclable products and scrap metals with no principal
line of merchandise to Code 860.
Assign dealers in cloth clippings, new goods only, to Code 924.
Assign businesses principally engaged in shredding paper or destroying documents for unrelated
concerns to Code 863.

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
Laundry, Waste Cloth, Operated By Dealers In
Used Materials

Paper Dealer, Used (Not Contract Paper Shredder
Or Document Destruction Service)
Plastics Dealer - Scrap
Rubber Stock Dealer, Used
Tire Dealer - Used
Used Tire Dealer
Waste Paper Dealer (Not Contract Paper Shredder
Or Document Destruction Service)

863 PAPER SHREDDING – By Specialist Contractor (Not A Used Paper Dealer)
Applicable to businesses principally engaged in shredding paper or destroying documents for unrelated
concerns. Such operations may be conducted at customer locations via the use of mobile equipment or at
a centralized shredding facility.

OPERATIONS NOT INCLUDED:
Assign businesses principally engaged in the collection, sorting, baling and resale of used or waste paper
to Code 862. Such businesses may perform incident paper cutting or shredding.
UNDERWRITING GUIDE
Document Destruction Or Shredding Service
Paper Shredding - By Specialist Contractor (Not A Used 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.

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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).
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.
2.

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.
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 – Noncrating 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
Applicable to an employer operating an apartment house or a condominium complex or for cooperative
buildings used for residential occupancy.
UNDERWRITING GUIDE
Apartment House Or Condominium Complex
Operation
Condominiums - 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 653 to payroll developed in the cleaning of exterior walls at residential or
commercial sites.

UNDERWRITING GUIDE
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.

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CLASSIFICATIONS

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
Organized athletics are excluded from this classification and are assigned to Code 970.
UNDERWRITING GUIDE
Club, Exercise
Club, Health
Exercise Club
Fitness Club
Fitness Instructor – By Independent Contractor

Health Club
Health Or Exercise Club
Health Spa

885 PLUMBING SUPPLIES DEALER OR PIPE MERCHANT – Wholesale
Applies to dealers principally engaged in the wholesale selling of plumbing supplies or pipe. The term
plumbing supplies as used in this classification includes but is not necessarily limited to: water heaters,
water pumps, kitchen/bathroom fixtures (i.e., sinks, faucets, toilets, bath tubs, shower stalls), fittings or
valves. Also included is the selling of pipe of all types and sizes. Insureds principally engaged in the 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 Merchant, Including Cutting, New Materials
Only - All Types And Sizes
Plumbing Supplies Dealer - Wholesale
Refrigeration System Parts And/Or Accessories
Dealer - Wholesale

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 township).
UNDERWRITING GUIDE
Museum - All Types

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889 EMPLOYMENT CONTRACTOR – Temporary CLERICAL Staff
Applicable to temporary clerical or technical service staff whose payroll shall be assigned to Code 889
regardless of the customer’s business classification. Such employees include but are not necessarily
limited to: draftsmen, designers, writers, illustrators, computer or data processing operators, programmers
or clerical office.
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.
2.

A library operated by a college or school for its students, faculty and staff will be assigned to the
appropriate school classification.
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.

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 "afternoon" 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
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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. Providers of early intervention services for infants or toddlers shall be assigned to Code 892.
UNDERWRITING GUIDE
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 employers principally engaged in providing early intervention services to children, generally
from birth to the age of 6, who are determined to have or to be at risk of developing a handicapping or
other condition that may affect their development. Services are provided by speech or physical therapists
in conjunction with special education teachers and are designed to maximize the pre-school handicapped
child’s attainment of age-appropriate skills in the areas of cognition, communication, socialization, selfhelp and/or motor development. Early intervention services may be provided in the child’s home, at a
provider-operated center, in an unrelated group daycare home or a combination thereof.
UNDERWRITING GUIDE
Early Intervention For Infants And Toddlers (No Residential Affiliation)

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. The intermediate unit is a regional educational service agency
that works with its member school districts to provide specialized support services for students. The
services provided include but are not necessarily limited to special education, summer curriculums,
education in the arts, English as a second language, Head Start, 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. Teachers will
have at minimum degrees in education and be state certified.
UNDERWRITING GUIDE
Intermediate Unit (Special Education)

894 SCHOOL FOR DISTURBED (Or Delinquent) CHILDREN – all employees including
office
Applicable to employers operating educational facilities for youth who cannot cope 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 behavior problems (e.g., truancy, drug or alcohol abuse and/or violent
or destructive behavior).
Also applicable to employers who operate educational facilities for court adjudicated delinquents. Attendance in such facility may in some cases be mandatory in lieu of prison sentences and is a guarded
environment with strict disciplinary rules.
Further included are employers who operate educational facilities for disturbed children. Such include but
are not necessarily limited to dependent, neglected or abused children or children who have demonstrated
social and/or emotional disturbances, have neurological impairments or who have been diagnosed as
developmentally delayed.
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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 NOT INCLUDED:
1. Assign the applicable residential facility classification to separately-located (not on the employer’s
campus) and staffed residential facilities for children.
UNDERWRITING GUIDE
School For Court-Adjudicated Youths
School For Developmentally-Delayed Children
School For Disturbed Or Delinquent Children

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.
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 membership. 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 or by telephone and are
rapidly filled. Fast-food restaurants generally sell nonalcoholic beverages, but certain fast-food restaurants
may also have incidental beer sales. 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.

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Buffet Or Cafeteria-Style Restaurant
Cafeteria Or Buffet-Style Restaurant
Coffee Shop
Fast-Food Restaurant

CLASSIFICATIONS

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.
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

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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 photographs or videotape as warranted.

OPERATIONS NOT INCLUDED:
1.
2.

Assign Code 660 to a separate crew of employees of an investigative agency that installs or repairs
alarms.
Assign Code 954 to a separate security guard staff of an investigative agency.

UNDERWRITING GUIDE
Detective Agency
Investigative Agency - All Types

907 FRUIT OR VEGETABLE DEALER – Wholesale
Applies to dealers engaged principally in the wholesale distribution of fresh fruits or vegetables. Such
dealers as a part of their operation may also perform incidental repackaging of the merchandise into retail
size bunches, boxes, bags or similar containers.
In addition these dealers may also sell groceries, dairy products and/or frozen foods.
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% of the gross receipts.
UNDERWRITING GUIDE
Banana Dealer - Wholesale
Fruit Dealer - Wholesale
Fruit Gift Basket - By Mail Order Or Internet
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.

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OPERATIONS ALSO INCLUDED:
Businesses principally engaged in making natural sausage casings, but who perform no killing of animals.

OPERATIONS NOT INCLUDED:
1.
2.
3.

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 .
Assign Code 111 when a wholesale meat dealer also slaughters animals and dresses their carcasses .
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.
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:
1.
2.
3.
4.

Wholesale dealers principally engaged in selling fresh fruits or vegetables shall be assigned to
Code 907.
Wholesale dealers principally engaged in selling beer in bottles, cans, kegs or barrels and/or soft
drinks in bottles or cans shall be assigned to Code 821.
Wholesale dealers principally engaged in candling or distributing eggs shall be assigned to Code
924.
For bakery products distribution see the separate entry in the General Auditing & Classification
Information section.

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
Flour Dealer - Wholesale
Frozen Food Dealer - Wholesale
Fruit Juice Dealer - Wholesale

Grocery - Wholesale
Health Food Dealer - Wholesale
Herb Dealer - Wholesale
Ice Cream Dealer - 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.

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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 .
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

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916 CLOTHING OR DRY GOODS STORE – Wholesale or 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
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, including meat, poultry, fish, bakery, pharmacy and produce departments
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 “super center” may further
rent videos and/or DVDs.
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.
2.

Pharmacy operations conducted by the supermarket at the same or a contiguous location.
Bakery operations conducted by the supermarket.

OPERATIONS NOT INCLUDED:
1.
2.

Assign Code 915 to businesses principally engaged in the retail sale of fresh or cured meats, poultry
or fish.
The business of a concessionaire or independent contractor operating on the premises of a supermarket 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.
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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

CLASSIFICATIONS

Pretzel Shop - Heating/Baking 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.
Employers who raise, in fields or under glass, flowers to be marketed on a commercial basis as cut flowers
or living plants are assigned to Code 0011. Stores or outlets of such employers at the same or contiguous
location may be separately classified by Code 919, provided there is no interchange of labor between the
store or outlet and the raising of flowers, and the store or outlet is located in a physically separate area or
department.
Where a store sells several types of merchandise, each of which may be subject to a different classification, such store shall be assigned on the basis of the principal category of merchandise sold. The term
"principal" means more than 50% of the gross receipts.

OPERATIONS NOT INCLUDED:
1.

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 N.O.C. store classification, depending on whether the sales are principally to retail
customers (Code 928) or wholesale customers (Code 924).

2.

A business principally engaged in the arranging, assembling and/or the wholesale selling of artificial
or dried flowers shall be assigned to Code 924.

3.

A business principally engaged in the raising of trees, shrubs, bushes, hedges or other outdoor
living/growing plants shall be assigned to Code 0013.

4.

A business principally engaged as a landscape contractor or performing lawn care maintenance or
other similar services shall be assigned to Code 012.

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

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921 FURNITURE STORE – Wholesale - no woodworking
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

Office Furniture Dealer
Party Supplies Rentals - Wholesale
Piano Or Organ Store - Wholesale
Store - Furniture - Wholesale

922 FURNITURE STORE – Retail All Employees Except Office – no woodworking
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.
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.
2.

Businesses principally engaged in party supply rental – retail.
Businesses principally engaged in pool table sales – retail.

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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

CLASSIFICATIONS

Household Furniture Dealer - Retail
Household Laundry Equipment Dealer - Retail
Household Refrigerator Dealer - Retail
Musical Instruments Rental - Pianos And Organs Retail
Party Supplies Rentals - Retail
Piano Or Organ Store - Retail
Pool Table Dealer - Retail
Refrigerator, Stove Or Washing Machine Store Retail
Store, Furniture - Retail
Taxidermist

923 PACKAGING – CONTRACT – NON-CRATING
Applicable to businesses principally engaged in packaging or repacking 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. Assign Codes 305 to payroll developed by separate staff in a physically separate work area in the preparation and crating of any type of merchandise for
shipment (in shop as a contract service). Crating or packaging of any type at customer locations or the
repackaging of explosives shall be classified as provided in this Manual.
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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Alcoholic Beverage Blending Or Bottling, NonCarbonated
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

CLASSIFICATIONS

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.
In addition, hardware stores may also make keys, sharpen saws or repair storm windows and screens and
sell a wide variety of non-hardware items such as wallpaper and allied supplies, china, glassware, sporting
goods or automobile accessories or parts.
Such stores may also rent floor scraping or polishing machines, rug and upholstery cleaning machines and
similar equipment.
Other types of retail stores or operations assigned to this classification are:
1.
2.
3.

Bicycle Stores – including rental and incidental repair work.
Locksmiths – including installation, repair or replacement of locks in existing buildings.
Lawn mower sales and service (including riding-type).

Where a store sells several types of merchandise, each of which may be subject to a different classification, such
store shall be assigned on the basis of the principal category of merchandise sold. The term "principal" means
more than 50% of the gross receipts

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OPERATIONS NOT INCLUDED:
Except as provided for above, separately staffed installation, service or repair operations shall be
separately classified including but not necessarily limited to the examples listed below:
1.
2.

The service or repair of televisions, video and/or audio equipment shall be assigned to Code 966.
The service or repair of major household appliances shall be assigned to Code 662.

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
Fitness Equipment - Service Or Repair - In Shop Or
At Customers' Locations
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
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.
Also includes "ship chandlers" who are dealers in ship supplies and equipment, such as engine room
equipment, lifeboat supplies, navigational instruments, deck gear or other ship stores.
Other types of risks included in this classification are wholesale dealers in the following articles:
1.
2.
3.
4.
5.
6.

Radio or Television Parts
Appliance Parts (for example, washers, dryers, window-unit air conditioners or refrigerators)
Aircraft Parts and Accessories
Welding Supplies, such as bottled gases, torches, welding rods or face masks
Cutlery
Sewing Machine Heads or Parts

Where a store sells several types of merchandise, each of which may be subject to a different classification, such store 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:
1.
2.
3.
4.

Wholesale dealers principally engaged in selling wire rope or cable assign to Code 857.
Retail or wholesale establishments principally engaged in selling building materials such as roofing
(including shingles), siding, wallboard, brick and/or lumber assign to Code 855.
Wholesale dealers principally engaged in selling plumbing supplies or pipe shall be assigned to
Code 885.
Wholesale dealers principally engaged in selling electrical supplies (e.g., electric wire, fuses, circuit
breakers) shall be assigned to Code 886.

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Agricultural Implement Dealer - Other Than Farm
Machinery
Appliance Parts Dealer
Audio/Video Equipment Dealer - Wholesale
Cabinet Dealer - Wholesale
Ceramic Tile Dealer - Wholesale
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

CLASSIFICATIONS

Janitorial Supply Dealer - Wholesale
Oil Well Equipment Dealer
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
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

929 EMPLOYMENT CONTRACTOR – Temporary Staff – MERCANTILE OPERATIONS
Applies to temporary employees provided to retail or wholesale store businesses except for businesses
assignable to wholesale fruit or vegetable, furniture, grocery or wholesale store, N.O.C.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on which store businesses are assignable to Code 929 and on
classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Staff - Retail Or Wholesale Store Businesses
Store Businesses - Retail Or Wholesale - Temporary Staff
Temporary Staff - Retail Or Wholesale Store Businesses

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.

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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.
2.

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.
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.

UNDERWRITING GUIDE
Blueprint Reproduction (Using Photocopying
Method) - By Contractor
Duplication Services
Laser Printing By Contractor
Microfilming

Offset Duplicating
Photocopy Shop
Printing - By Laser Method - By Contractor
Quick Printer

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 auto parts sales and the automobile repair services are
conducted in physically separate work areas by separate employee crews and the majority of the parts/
accessories sold by the auto parts store 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 auto parts sales and the auto repair services shall be assigned to Code 815.
The machining of brake drums and other auto parts conducted in a physically separate work area and
staffed by a separate employee crew shall be assigned to Code 461.
UNDERWRITING GUIDE
Auto Parts Dealer - Wholesale
Automobile Accessory Store
Automobile Parts Store

Motor Vehicle Parts And Accessory Dealer
Tire Dealer - Wholesale - No Installation, Service
Or Repair

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
UNDERWRITING GUIDE
Broadcasting Station - Radio Or Television
Motion Picture Production
Radio Broadcasting Station
Recording Studio

Television Broadcasting Station
Video Duplicating, Editing And/Or Production
Service
Videographer

937 EMPLOYMENT CONTRACTOR – Temporary Staff – HEAVY SERVICE
Applies to temporary employees provided to businesses including but not limited to tree pruning, logging,
surface or underground mining or mineral recovery (all types except coal), transportation (of persons or
any type of commodity), lumber and/or building material or metal service centers, scrap metal yards, commodity recycling, rubbish and/or garbage collection or warehousing (all types except where the customer’s
business classification is Code 813 which is subject to Code 867).
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on which customer business classifications are assignable to
Code 937 and on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Staff - Heavy Service
Temporary Staff - Heavy Service

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

940 RESIDENTIAL CARE FACILITY for the Developmentally Disabled – all employees
except office and the separate staff of a certified sheltered workshop
Includes operations licensed as Intermediate Care Facilities for the Mentally Retarded (ICF/MR) regardless
of client count or location. Also included are schools and daycare activities operated by the facility.
ICF/MRs are licensed by the state to provide on a regular basis, health related care and services to the
mentally retarded, 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.
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Community Residential Facilities (CRF) and ICF/MR - 9 or more residents have similar regulations, goals
and staffing patterns. The large ICF/MR receives federal funds under Medicaid, while the CRF receives
state funds.
The larger ICF/MRs (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/MRs (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/MRs employ a relatively high staff to client ratio and 24-hour supervision with at least one staff member monitoring overnight activity. Smaller ICF/MRs may serve clients from higher functioning to profoundly
retarded.
Facilities providing residential care for other developmental disabilities (i.e., autism and cerebral palsy) are
to be included within this class.

OPERATIONS NOT INCLUDED:
1.
2.
3.

Assign Code 964 to separately-staffed certified sheltered workshops.
Assign Code 941 to separately-staffed group homes for eight or fewer residents operated by
Community Residential Facilities located off campus.
Assign Code 979 to separately-staffed personal care homes located off campus.

UNDERWRITING GUIDE
Community Residential Facility For The Developmentally Disabled - 9 Or More Residents Per Facility
Group Home - 9 Or More Per Facility Licensed As Community Residential Services For Developmentally
Disabled
Group Home - Intermediate Care Facility For The Mentally Retarded - Regardless Of Client Count
Intermediate Care Facility For The Mentally Retarded - 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. Such facilities include: Community Residential
Rehabilitation Services (CRSS) for mentally ill clients regardless of client count per facility.
Residential facilities for children provide a non-institutional environment focusing on socialization and
reintegration into the community. Residents in these facilities are usually pre-teen to 18 years of age. At
these facilities individualized programs are designed to rehabilitate the child. Emphasis is placed upon
reuniting children with their families, placing children in foster care or moving them into a group home
where independent living skills are stressed.
Community Residential Facilities operating group homes with 8 or fewer mentally disabled residents which
are not licensed as intermediate care facility for the mentally retarded (ICF/MR) are community based
residential programs providing supportive services for a more highly functional client. Clients in these
group homes access community based programs for the mentally retarded. These clients do not require
the health care provided at a ICF/MR group home. Many of these clients will become self sufficient enough
to move into minimal supervision apartments.
Additional programs, e.g., daycare, respite care and prevocational training programs, provided by group
home operators shall be included within the scope of this class. Training programs that pay the trainees
for services rendered (including sheltered workshops) shall be separately classified.

OPERATIONS NOT INCLUDED:
Drug and alcohol halfway houses, shelters for the homeless, victims of domestic abuse, unwed mothers or
pre-parole halfway houses shall be assigned to Code 986.

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CLASSIFICATIONS

UNDERWRITING GUIDE
Child Care Service, Residential - (Neglected, Deprived Or Abused)
Community Living Arrangement For The Mentally Disabled (CLA) - 8 Or Fewer Residents Per Facility
Community Rehabilitative Residential Facility (CRRF) - Group Homes For The Mentally Ill
Community Residential Facility - Off Campus - With 8 Or Fewer Clients Per Facility
Family Living Home For The Developmentally Disabled
Group Home - Developmentally Disabled (Not Intermediate Care Facility) - 8 Or Fewer Clients Per Facility
Home For Orphans
Orphanage
Residential Child Care Service - (Neglected, Deprived Or Abused)

942 HOME HEALTH CARE – Professional Staff, all employees except office
Please see the Home Health Care Services entry in the General Auditing & Classification Information
section for further information on the scope of this class.
UNDERWRITING GUIDE
Community Nursing Services - Professional Staff
Home Health Care Services - Professional Staff
Hospice Care Performed In Client's Residence Professional Staff
Nurse - Private Duty

Nurses - Visiting Patients In Private Homes
Private Duty Nurse
Public Health Nurse
Visiting Nurse

943 HOME HEALTH CARE – Nonprofessional Staff, all employees except office
Please see the Home Health Care Services entry in the General Auditing & Classification Information
section for further information on the scope of this class.
UNDERWRITING GUIDE
Chore Worker - Home Health Care Services
Community Nursing Services - Nonprofessional
Staff
Home Health Aide

Home Health Care Services - Nonprofessional Staff
Homemaker Service
Hospice Care Performed In Client's Residence Nonprofessional Staff

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
not necessarily limited to: registered nurses or licensed practical nurses, pharmacists, aides, orderlies,
attendants medical technicians or doctors.
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CLASSIFICATIONS

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 Code 947.
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

947 EMPLOYMENT CONTRACTOR – Temporary Staff – MAINTENANCE OR SERVICE
Applies to temporary employees provided to businesses such as flower growing, landscaping or lawn
care, laundry or dry cleaning, utilities (except meter readers), cable television, hotels, restaurants, automobile service or repair (including auto dealers), security, theaters, amusements (either indoor or outdoor)
or building maintenance.
Also applies to non-medical temporary staff provided to health care facilities (except clerical), and to
airport/airline temporary ground personnel.
Please see the Employment Contractor − Temporary Staffing entry in the General Auditing & Classification
Information section for further information on which customer business classifications are assignable to
Code 947 and on classifying temporary staff.
UNDERWRITING GUIDE
Employment Contractor - Temporary Staff - Maintenance Or Service
Temporary Staff - Maintenance Or Service

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 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. The mailing company may generate the letter 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.
2.

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.
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.
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3.

CLASSIFICATIONS

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.
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.

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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

CLASSIFICATIONS

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.
UNDERWRITING GUIDE
Adding Machine Repair - Shop Or Field
Answering Machine (Telephone) Repair
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 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.
2.

Assign to the employer’s applicable field-of-business classification the following “clerks:” counter,
front desk, lobby, mall kiosk, stock or tally clerk.
Assign librarians to the employer’s applicable field-of-business classification.
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3.

4.

CLASSIFICATIONS

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.
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
Draftsman

Mailing Lists - Compiling/Selling - Risk's Only
Operation
Race Track, Pari-Mutuel Clerks
Real Estate Agency - Clerical Workers In Office
Telephone Or Telegraph 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
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.
2.
3.
4.

Assign Code 660 to a separate crew of employees of a security agency that installs or repairs
alarms.
Assign Code 904 to separate staff engaged in performing any type of investigations for unrelated
customers.
Assign Code 601 to flagging service contractors.
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, or architectural firms
Businesses principally engaged in providing computer and/or software consulting services are assignable
to Code 951 and to Code 953 as classes may apply.
Engineers or architects 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 are conducted as a
separate and distinct enterprise.
Clerical or drafting employees of consulting architects or engineers are properly assigned to Code 953
provided they meet the conditions described in Section 1, Rule IV, B. 2. a. and b.
Separate staff performing test boring for soil samples shall be assigned to Code 607.

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UNDERWRITING GUIDE
Air Conditioning: Non-Portable, Air Flow Testing
And Balancing - By Specialist Contractor
Analytical Chemical Firm
Architectural Firm, Supervising
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

CLASSIFICATIONS

Electrical Consulting Engineering Firm
Engineering Consulting Firm - All Types Of
Engineering
Landscape Architectural Firm, No Construction
Work
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
Surveying - By Specialist Contractor
Testing - Non-Destructive - All Kinds - By Specialist
Contractor

956 LAW FIRM, all employees including office
This classification is for law firms. 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 clerical office except home health care service
employees
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). Does not
apply where inpatient overnight care is provided. Those practicing veterinary medicine shall be assigned
to Code 959.
Physicians or dentists employed by a health care facility shall be assigned in accordance with the class
appropriate to the medical business at the location. Physicians or dentists employed by a temporary
medical staffing contractor, and who are provided on a temporary basis to unrelated health care facilities,
shall be assigned to Code 946.
Payroll developed by separate staff(s) performing home health care services shall be separately classified
as provided in this Manual.
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.

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CLASSIFICATIONS

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

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
Hospital, Veterinary
Laboratory Animal Breeding Or Raising (Rats,
Mice, Guinea Pigs, Rabbits, Etc.)

Livestock Tattooing, 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/campus.
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

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CLASSIFICATIONS

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

961 HOSPITAL – all employees, including office but excluding employees performing home health care
services
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
Code 961 includes 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:
Workfare Program Employees or employees performing home health care services shall be separately
classified as provided in this Manual.
UNDERWRITING GUIDE
Hospital, All Employees

962 ACCOUNTING or AUDITING FIRM – all employees including clerical office
This classification is for accounting or auditing firms. ---

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 984 to an insurance traveling auditor employed by an insurance company.
4. Accountants or 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.
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UNDERWRITING GUIDE
Accounting Firm
Auditing Firm (Not An Independent Insurance
Traveling Auditing Firm)

CLASSIFICATIONS

Public Accounting Firm
Tax Preparation Service

963 CHURCH – all employees including office, except cemetery employees
Includes religious education provided by the church.
Payroll division must be provided for schools and hospitals at separate locations.
Payroll division shall also be provided to Code 891 for a day nursery school, kindergarten or daycare
center or to Code 965 for an elementary and/or secondary school for children operated on the church
premises from Monday through Friday, when such is separately staffed.
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.
UNDERWRITING GUIDE
Church
Synagogue

964 SHELTERED WORK SHOPS – all employees including office
This classification is for establishments certified as sheltered work shops (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

965 COLLEGE OR SCHOOL, N.O.C. – all employees including office-----

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 or martial arts training facilities.
2. Assign Code 982 to Workfare Program employees.
3. Assign Code 890 to separately located and staffed public libraries.
UNDERWRITING GUIDE
Aircraft Trade School, Except Flying School
College Or School, N.O.C.
Dance Studio, Not Operated In Conjunction With
Dance Hall
School District - Public, Private Or Parochial
School, Aircraft, All Employees Except Flight Crew
School, Trade Or Vocational

Trade School
Tutoring Service By Independent Provider
Union Trade School
University
Vocational Educational Institution

966 TELEVISION, VIDEO, AUDIO or RADIO EQUIPMENT SERVICE OR REPAIR – Shop
or Outside
Separately staffed store operations shall be assigned to the appropriate store class.

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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

CLASSIFICATIONS

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 AMUSEMENT, INDOOR
Health or exercise clubs shall be assigned to Code 884.
Organized athletics are excluded from this classification and are assigned to Code 970.
UNDERWRITING GUIDE
Amusements, Indoor - See Entry By Topical Name
Billiard Hall
Bingo Hall
Bowling Alley
Cheerleading Instruction - By Independent
Contractor
Club, Swim - Indoor
Club, Tennis - Indoor
Dance Hall
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
Shooting Gallery - Indoor
Skating Rink - Ice Or Roller - Indoor
Skee-Ball Alley
Sports (e.g., Basketball, Ice Hockey Or Boxing)
Training Facility - Not Organized Athletic Team
Swim Club - Indoor
Tennis Club - Indoor
Video Game Arcade

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 slot machine gambling
operations. See the Code 981 class description for the scope of that classification.
4. Separately classify to Code 970 professional and semi-professional athletics as defined in that class’
description.
5. Assign Code 939 to any traveling (not permanently sited) amusement.
6. Assign Code 953 to race track pari-mutuel employees.

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UNDERWRITINGGUIDE
Amusement Park
Amusements, Outdoor - See Entry By Topical
Name
Arboretum
Archery Range
Athletic Parks Operation
Ball Or Dart Throwing At Targets
Baseball Batting Range
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

Horse Show
Jockey - Employed By A Race Track
Kiddie Rides - All Operations - Permanently Sited
Miniature Golf Course
Park, N.O.C.
Pitch And Putt Golf Course
Pony Rides
Race Track Operation
Recreational Facility Or Amusement Devices,
Outdoor - See Entry By Topical Name
Shooting Gallery - Outdoor
Skating Rink - Outdoor
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 - professional and semi-professional ---. This classification includes --- all players
on the employer’s salary list whether regularly played or not, coaches, managers, trainers, equipment
managers or sports officials ---.
The entire remuneration of each --- player, coach, manager or sports official should be included in
computing premium, subject to a maximum of $60,000 per --- policy year. --- When --- a player, coach,
manager or sports official 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
$500.00 per --- policy year, including board and lodging.

OPERATIONS ALSO INCLUDED:
1. Game staff (bench or dugout) providing water or equipment to the players.

OPERATIONS NOT INCLUDED:
1. Assign Code 951 to separate scouting staff.
2. Assign Code 953 to separate clerical office staff.
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 tshirts and persons videotaping fan reactions or the game when the sport is played in an outdoor
stadium.
4. Assign Code 971 to non-bench or non-dugout game staff, including but not necessarily limited to:
cheerleaders, dancers, mascots, persons mingling with fans to rally support and/or distribute free tshirts and persons videotaping fan reaction or the game when the sport is played in an indoor arena.
5. Assign Code 969 to separate staff operating/maintaining the outdoor stadium.
6. Assign Code 971 to separate staff operating/maintaining the indoor arena.
UNDERWRITING GUIDE
Athletic Team, Professional Or Semiprofessional
Athletics, Organized
Baseball Club

Football Player, Professional
Organized Athletics
Semi-Professional Athletic Team

971 COMMERCIAL BUILDINGS – operation by owner, lessee, or management firms including care,
custody and/or maintenance of premises.
specialist contractor.

Also includes janitorial or window cleaning services by a

Also includes generalist and specialist commercial building cleaning (including window cleaning) and
building maintenance contractors.

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UNDERWRITING GUIDE
Arena Operation – Indoor – By Contractor Or
Owner
Building Cleaning, No Exterior Wall Cleaning
Building Service Contractor
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 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

CLASSIFICATIONS

Fumigating - Not Agricultural - By Contractor
Janitor Service Contractor
Kitchen Equipment Exhaust Duct Cleaning - By
Specialist Contractor
Mobile Home Park - Operation Or Maintenance By
Contractor (Not Recreational Vehicle
Campground)
Post Construction Clean-Up - New Homes - By
Specialist 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
Warehouse - Storage - Self-Service
Window Cleaning Contractor

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
Golf Course Operated By Hotel
Motel
Religious Retreats

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/campus.
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

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CLASSIFICATIONS

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
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.
2.

Assign Code 944 to country or yacht clubs or golf courses.
Assign Code 945 to hotel restaurants.

UNDERWRITING GUIDE
Dinner Theater
Restaurant, N.O.C.

976 Y.M.C.A., Y.W.C.A., and Community Center, including summer camps and day care centers – all
employees including office, except home health care services employees.
Payroll developed by separate staff(s) performing home health care services shall be separately classified
as provided in this Manual.
UNDERWRITING GUIDE
Adult Day Center
Community Center
Day Center For The Elderly
Daycare - Mentally Disabled, No Residential Facility
Affiliation

Daycare Center Operated By A Y.M.C.A., Y.W.C.A.
Senior Citizens Center
Y.M.C.A., Y.M.H.A., Y.W.C.A., Y.W.H.A., Etc.

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

Hat Cleaner
Manicuring Shop
Massage Therapy Services
Tanning Salon

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/campus.

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 classi-fied as
provided in this Manual.
UNDERWRITING GUIDE
Personal Care Home
Residential Facility For The Elderly - Non Medical

CITIES AND TOWNS
980 CITY, TOWNSHIP, Borough or County – all employees ---.
For political subdivisions of the Commonwealth of Pennsylvania.

OPERATIONS NOT INCLUDED:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.

Assign Code 884 to Health Clubs.
Assign Code 887 to Museums.
Assign Code 890 to Public Libraries.
Assign Code 944 to Golf Courses.
Assign Code 951 to Inspectors
Assign Code 953 to Clerical Office.
Assign Code 982 to Workfare Program Employees.
Assign Code 983 to Housing Authorities.
Assign Code 985 to Auxiliary Police, Guards at Correctional Institutions, Prisons or Prison Farms and
Salaried Police Officers or Firefighters.
Assign Code 993 to Volunteer Ambulance Corps.
Assign Code 994 to Volunteer Fire Companies.
Assign Code 996 to Volunteer Hazardous Materials Response Teams.
Assign the applicable nursing home classification to nursing homes.
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).

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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

CLASSIFICATIONS

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 SLOT MACHINE GAMBLING - all employees including office.
--- Includes all personnel --- of the licensed slot machine gambling facility ---.
A licensed slot machine facility is defined to include the gaming floor, all restricted areas servicing slots
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
slots 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
Slot Machine 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 – including resident or on-site managers
---

OPERATIONS NOT INCLUDED:
1.
2.

Separately rate to the applicable construction classification(s) new construction, alterations or
demolition as provided in this Manual.
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.

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CLASSIFICATIONS

---

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
Also includes 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 $4,050
per year for each employee performing services at any time during the year.
Further included are private contractors hired to operate a correction 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.
Employees engaged exclusively as school crossing guards are construed as non-uniformed personnel
and shall be assigned to Code 980.
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
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.
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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)

CLASSIFICATIONS

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 SHELTER OR HALFWAY HOUSE – RESIDENTIAL – NON-MEDICAL – all employees
including office
Applicable to shelters for the 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
short term non-medical residential facilities providing in a non-institutional environment counseling and
training in daily living skills aimed at reintegrating residents into the community. 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:
Facilities providing non-medical residential care such as community Residential Rehabilitation Services
(CRRS) for mentally ill clients, group homes not licensed as intermediate care facilities for developmentally disabled clients having eight or fewer clients per facility or children and youth residential services
shall be assigned to Code 941.
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
Shelters 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 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 risks may also provide credit extensions, commercial/consumer loans or mortgages.

OPERATIONS NOT INCLUDED:
1.
2.

The operation of trusts, repossessed or other business properties away from the bank premises.
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
Savings And Loan
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CLASSIFICATIONS

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

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.

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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
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
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 interchange 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
---

OPERATIONS NOT INCLUDED:
1.
2.

Assign Code 113 to separately-staffed food processing operations.
Assign the appropriate inside domestic workers classification to inside domestic workers.
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Farm, Crop
Farm, Field Crop
Farm, Grain
Farm, N.O.C.
Farm, Tobacco

CLASSIFICATIONS

Farm, Vegetable
Grain Farm
Tobacco Farm
Vegetable Farm

0008 MUSHROOM RAISING
Applies to businesses engaged in raising mushrooms, including the incident production of hay or other
materials for compost.
---

OPERATIONS NOT INCLUDED:
1.

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, plants or
sod farms.
UNDERWRITING GUIDE
Christmas Tree Planting, Cultivating And Harvesting
Farm, Tree
Sod Farm

0016 ORCHARD – the raising of fruit or nut trees or of berries or grapes.
---

OPERATIONS NOT INCLUDED:
1.
2.

Assign Code 113 to separately-staffed wine, apple juice, or similar products manufacturing.
Assign inside domestic workers to the appropriate inside domestic workers classification.

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UNDERWRITING GUIDE
Berry Or Fruit Farm
Cranberry Grower
Farm, Berry
Farm, Fruit
Farm, Vineyard
Fruit Farm

CLASSIFICATIONS

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.
2.
3.
4.

Assign Code 0170 to farms raising fur-bearing animals.
Assign Code 111 to separately-staffed hog or calf dressing operations.
Assign Code 865 to separately-staffed poultry dressing operations.
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.
2.

Assign Code 109 to separately-staffed milk plant processing operations.
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.

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Breeding Farm - Cattle, Sheep Or Goats
Cattle Farm
Farm, Livestock

CLASSIFICATIONS

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

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

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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.
Businesses or separately located and staffed facilities engaged in the preparation and/or distribution of
blasting agents and/or the distribution of high explosives shall be classified by Code 4777.
UNDERWRITING GUIDE
Black Powder Mfg.
Blasting Cap Mfg.
Cordite Mfg.
Dynamite Mfg.
Explosives Or Ammunition Mfg., N.O.C.
Fireworks Mfg.

Fuse Mfg., Explosive
High Explosives Mfg.
Nitroglycerin Mfg.
Projectile Loading
Smokeless Powder Mfg.

4775 CARTRIDGE LOADING OR CHARGING
Includes all operations involving the handling of explosives or mixing of fulminate. Explosives or fulminate
manufacturing shall be separately rated.
Also applies to shell case loading, propelling charge and bag loading, to 20 mm. and over and assembling
with loaded projectile. Projectile or primer loading shall be separately rated.
Code 0775 must be applied to Code 4775 payroll to determine the mandatory catastrophe reserve which is
not subject to experience or retrospective rating.
UNDERWRITING GUIDE
Ammunition Mfg.
Bag Loading, Explosives
Cartridge Charging Or Loading

Flare Mfg.
Shell Case Loading

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.
2.

Assign Code 609 to blasting operations conducted by a separate crew.
Assign Code 4771 to explosives manufacturing except for cartridge loading or charging which is
assignable to Code 4775.

UNDERWRITING GUIDE
Anfo Mfg.
Blasting Agents Mfg.

Fireworks Distributor And/Or Exhibitor
Slurry Blasting Agents Mfg.

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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.

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

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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 Plumber, Not Boat Or Shipbuilding
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.
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

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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
Federal Coal Mine Health and Safety 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 AntiTrust 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)
(b)

The Pennsylvania Act alone or including U.S.L. Act coverage and
Admiralty jurisdiction.

In lieu of a single policy, two separate policies may be issued as follows:
(a)
(b)

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.
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 nonratable 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.
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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
This classification applies 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 this
classification unless the classification applicable to the employee’s non-flying operations carries a higher rate
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 records of the employer
do not clearly indicate the weeks in which flying is performed by such employees, the entire payroll for such
employees shall be assigned to this classification unless the classification applicable to the employee’s nonflying operations carries a higher rate in which event such classification shall apply.
Commercial aircraft operation to be separately rated.
A per passenger seat surcharge, subject to a maximum surcharge of ten seats per aircraft, shall be charged
in addition to the premium otherwise determined under this classification. These surcharges shall not be
cumulative in the event of substitution of aircraft during the policy period; but these surcharges shall be
cumulative in the event more than one aircraft is owned or operated during the same policy period. These
surcharges shall not be subject to pro rate or short rate adjustment except in the event of cancellation of the
policy. These surcharges and losses to employees, other than members of flying crew, arising out of the
operation of an aircraft, are to be reported under Code 9108. Attach Endorsement WC 00 04 01A.

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

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7428

CLASSIFICATIONS

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 Remanufacturing, Conversion Or Modification Not By The Original Aircraft Manufacturer
Aircraft Service And Repair
Airport Hangar Operation

9108

Airport Operation - Groundmen
Flying Field
Ground Personnel - Aircraft And/Or Airport
Operations
Hangar Operation
Heliport Operation - Ground Personnel

AIRCRAFT Passenger Seat Surcharge
The maximum surcharge is ten seats per aircraft. For details see Code 7421, Aircraft Operations, Transportation of Personnel for Business. Premium developed under Code 9108 is not subject to experience or retrospective rating.

UNDERWRITING GUIDE
Aircraft Seat Surcharge

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
Drivers
Employment Contractor - Temporary Staffing
Executive Officers - Classification Assignment
Executive Supervisors - Construction Or Erection - 951
Frozen Or Frosted Food Products Mfg.
Home Health Care Services
Homeowners’ Association
Hotel Or Motel Operations
Limousine Operation
Minimum Wage Procedure
Nursing Home, Personal Care Home and Residential Care Facility Classification Guideline
Per Diems
Prefabricated Metal Building
Premium Collection for Owner-Operators
Prevailing Wage Payments
Product Assembly Definition
Property Management Firms
Regular and Frequent
Retail Store With Manufacturing Concern
Self-Service Gasoline Stations And Convenience Grocers
Shop Repair Operations
Ski Resorts
Snow Plowing and/or RemovalTruck 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.
2.
3.
4.
5.

6.

7.

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.
Assign Code 815 to businesses principally engaged in performing automobile repairs (e.g.,
mechanical or body).
Assign Code 818 to businesses principally engaged in the sale of new and/or used automobiles or
other vehicles (e.g., trucks, motorcycles).
Assign Code 858 to businesses principally engaged in the collection, handling and sale of ferrous
scrap metal.
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.
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 sold are sold to
unrelated customers and are neither installed or used by the business for repair services.
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.
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
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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 TEST AUDIT INQUIRIES
Written classification inquiries may be submitted to the Classification & Field Operations Department of the
Pennsylvania Compensation Rating Bureau (PCRB) in one of the following methods: via facsimile, USPS, or via
the PCRB’s website (www.pcrb.com). For the last method please click on “Classification” on the website’s main
menu and then click on “Classification Inquiries.”
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 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

If a carrier or agent is requesting a classification review in conjunction with a policy audit, the audit worksheets
for the policy(ies) in question should accompany the request and, if applicable, the name(s) and a detailed job
description of the employee(s) whose payroll allocation is being questioned. Please note the importance of this
item, since a considerable amount of time would be saved by the PCRB not having to ask for this information by
return correspondence. Also note 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. 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.
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 relative to its account, the authorized
agent or carrier-of-record or another representative of the employer (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).

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CLASSIFICATIONS

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 except for road construction. Such work for a road job or project is subject to Code 602.

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.

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 800series 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.

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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 business classifications are assignable to each
appropriate temporary staffing class. The customers' assigned business classification shall be a guide 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
Assignable Customer
Business Classification(s)
185
For example, the table entry
104
indicates that temporary staff performing duties which would be subject
to Bureau classification 104 if performed by direct employees of the client are to be assigned to the temporary
staffing Code 185. In total there are 23 temporary staffing classifications for which there is a single assignable
customer business classification, seven temporary staffing classifications with multiple assignable customer
business classifications and one temporary staffing classification, Code 889, which applies to all temporary
clerical or technical service staff regardless of the customers' business classification(s).
TEMPORARY STAFFING
CROSS-REFERENCE CHART
185
104

187
107

189
113

191
161

275
221

276
222

291
255

297
281

491
403

493
445

495
451

497
472

499
475

587
563

691
609

693
651

695
661

867
813

871
921

877

879

881

883

889*

914

923

926

928

953
956

895
965

962

* Code 889 also applies to temporary clerical or technical service staff
provided to customers subject to any other business classification(s).

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101
103
105
106
108
109
110
111
112
114

601
602
603
605
606
607
608
611
615

682
655
656
657
658
659
660
663
664
665

617
645
646
647
648
649
652
653
654

946
940
957
958
959
960
961
974
979

115
119
130
132
134
135
136
139
163
165

166
201
204
205
225
227
257
261
263

CLASSIFICATIONS

265
282
285
301
305
306
311
319
323
327

402
404
406
407
411
413
415
416
421
425

544
427
429
431
433
435
441
446
447
449
454
456

457
458
459
461
463
465
467
471
473
474
476
477

483
485
486
487
488
489
501
502
506
507

509
511
512
513
514
535
536
551
553
555

929
666
667
668
669
670
673
674
675
676

0011
012
0013
141
142
662
716
751
752

677
679
681

885
886
910
915
916
917
918
919

753
755
757
759
814
815
816
818
820
825

880
882
884
887
890
891
892
893
894

947
896
897
898
899
936
939
941
944
945

920
922
925
927
932
933
934
935

005
009
015
025
028
050
051
055
059

948
952
954
963
964
966
967
968
969

971
973
975
976
977
978
981
983
984
986

721
801
803
804
805
806
807
808

987
988
997
999
7428

571
573
581
718
744
4771
4775
4777

937
809
810
811
812
817
821
855
857

858
859
860
861
862
863
865
907
911

924
980
992
995

949
709
819
903
904
951
955

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.

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.
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CLASSIFICATIONS

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. 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
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 payroll assigned to Code 951.
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CLASSIFICATIONS

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.
HOME HEALTH CARE SERVICES
Applicable to any business providing home health care services to individuals or to families in their residence.
The services provided may include skilled services under a physician's written direction that include but are not
necessarily limited to nursing care, home infusion therapy, physical, speech and/or occupational therapy and/or
nonprofessional services, including but not necessarily limited to home health aide, attendant care, companions
and live-ins and/or home support services such as homemakers or chore workers. Payroll so developed shall be
classified in the manner indicated below.
Code 942, "HOME HEALTH CARE - Professional Staff, all employees except office," includes registered or
licensed practical nurses, pharmacists, physical, speech and/or occupational therapists, medical social workers
and outside salespersons.
Code 943, "HOME HEALTH CARE - Nonprofessional Staff, all employees except office," includes but is not
necessarily limited to home health aides and certified home health aides, certified nurse assistants, attendant
care aides, companions and live-ins and home support personnel such as homemakers and chore workers.

OPERATIONS ALSO INCLUDED:
1.

Assign Code 942 to outside salespersons employed by a home health care business that performs only
nonprofessional home health care services.

OPERATIONS NOT INCLUDED:
1.

Assign Code 928 to separate staff engaged in the sale or rental of durable hospital equipment or supplies
such as hospital beds, wheelchairs, commodes and walkers to the individual home health care patient.
HOMEOWNERS’ ASSOCIATION

A Homeowners’ Association is responsible for the care of residential or recreational home developments. Such
developments may have part-time residents who use the development for vacation or recreational purposes
and/or year-round residents. Assign Code 971 to 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. Association operations conducted by separate employee crews including but not necessarily
limited to: golf courses, stables, restaurants, sewage plant and water works shall be separately classified as provided for in this Manual.
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.

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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.
2.
3.
4.

Please refer to the Ski Resorts entry in the General Auditing & Classification Information section for the
classification procedure for such businesses.
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.
Assign Code 953 to employees of the hotel or hotel restaurant exclusively engaged in clerical office
duties.
Assign Code 981 to payroll developed by slot machine gambling operations when conducted in a physically separate department by a separate staff.
LIMOUSINE OPERATION

Limousine operation means the rental of a vehicle with driver or chauffeur for use on defined trips in connection
with weddings, funerals, business, social functions, shopping or similar purposes. Such business is assigned to
Code 817.
Limousine operation does not include the operation of a vehicle that is available for immediate hire (on a call and
demand basis) with fares to be determined by zone or meter. Such business is classified by Code 803.
Payroll developed in the provision of ambulance services on an employee or non-volunteer basis shall be assigned to Code 807.

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.
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.

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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 degrees, 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, housekeeping, laundry, maintenance/plant including supervisors, nurses (registered nurses,
licensed practical nurses), nurses aides including 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 residential 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 issues, interprets procedures and writes plans of correction based on
inspection 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
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 applicable 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.

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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
budgets, 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 vary as to the amount of time it takes
depending on the size and complexity of the facility.
During 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 maintenance 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, ordering 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 clothing with a name) and patients’ rights. The employee will work with family members
who wish to bring 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 exists 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
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 basic 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 rehabilitation 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 resident’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 discharge personnel in
hospitals regarding possible admissions to their facility. While at the nursing home, the case manager attends
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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
residents. 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 office. They will make deliveries of supplies throughout the facility, and
their control/purchasing is confined to a computer, paperwork or reports. Their offices are usually locked, since
this is also where the supplies are located. 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
spiritual 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 updating 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 duties are performed both in the office and on the floor. The duties also involve supervising
the preparation 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 requirements.
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
and advises medical staff, department heads and administrators in matters related to nursing service. The
employee analyzes and evaluates the quality of care 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 collaborates 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
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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 contractors. 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 facility floor. They usually make no
deliveries of supplies throughout the facility, and their control/ purchasing is confined to data entry, computergenerated 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 rabbi whose responsibility is to prevent
violations of Jewish dietary laws by inspection of facilities where food assumed to be kosher is prepared for the
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 perform any of the above duties on a regular basis on the floor, their payroll is properly assigned to the
basic classification. If they complete their updates in a physically separate office, their payroll may be assigned
to Code 953, Office.

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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 incoming 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 thenecessaryinformation
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 residents 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
information 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
quarterly 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
different 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, communication skills, activities, cognitive skills, nutrition, vision and activities of daily
living. 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’ stations 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
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 observation 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.
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RESTORATIVE PROGRAMS DIRECTOR
This employee is responsible for making sure that the residents 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 infection 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 employees. 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
shopping, doctors’ visits and family visits. If the employee has no other job duty and their scheduling work is
done in a physically separate office, then their payroll may be assigned to Code 953, Office. If the employee
regularly engages in driving 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
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 for 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.
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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 coordinates 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
The treatment of per diem payments as employee expense reimbursements was presented to the Bureau for
review. The employer in question was a trucking company. Their drivers received a per diem payment for
lodging, meals, hotel and other traveling expenses (M&IE) incurred while they travel away from home on
company business.
The M&IE rates for travel away from home are applicable for self-employed persons and for transportation
workers. An individual is considered to be a transportation worker only if the individual’s work (1) directly
involves moving people or goods by airplane, barge, bus, ship, train or truck, and (2) regularly requires travel
away from home to localities with differing M&IE rates during a single trip.
A taxpayer must substantiate the amount, time, place and business purpose of expenses paid or incurred in
traveling away from home. The IRS has provided per diem allowances below which the amount of away-fromhome meals and incidental expenses may be deemed to be substantiated. These per diem allowances eliminate
the need for substantiating actual costs below the specified amounts.
The arrangement under which an employer reimburses business expenses incurred by employees is either an
“accountable” plan or a “non-accountable” plan. Amounts paid under an accountable plan are deductible by the
employer and not reported as income to the employee. Amounts paid under a non-accountable plan are
deductible by the employer as compensation reportable on the employee’s Form W-2 and subject to withholding
requirements.
For transportation workers reimbursed for expenses on a per diem basis, IRS published per diem guidelines may
be considered as a maximum allowance for actual expenses subject to carrier review and acceptance. The
amount of per diems that can be excluded from the basis of remuneration is subject to insurance carrier review
and determination.
PREFABRICATED METAL BUILDING
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 609 is applicable to site preparation and to any excavation. Code 654 is the proper classification for the
building of concrete flooring or padding. 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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PREMIUM COLLECTION FOR OWNER-OPERATORS
(BUREAU CIRCULAR 1073)
Underwriting Rule IV B.3.a.(10) was reviewed by the Insurance Commissioner in West Motor Freight, Inc. v.
Pennsylvania Compensation Rating Bureau and Carriers Insurance Company, Order and Adjudication dated
February 18, 1983.
At issue in this case was the application of Rule IV B.3.a.(10) by Carriers Insurance Company (“Carriers”) to
West Motor Freight, Inc. (“West”) driver-owners. West contended that a premium may be collected pursuant to
Rule IV B.3.a.(10) only when an employer-employee relationship exists and that Carriers improperly applied the
Rule to what West alleged were independent contractors. Carriers interpreted the Rule as requiring it to include
a percentage of West’s driver-owner payroll in calculating the premium for workers’ compensation insurance
regardless of whether they were employees or independent contractors. Carriers also argued that the exposure
to claims itself justified the collection of premium.
The Bureau’s position in the case was that Rule IV B.3.a.(10) required the carrier to analyze the facts of the
individual situation, consider current legal precedent on employer-employee relationships and then make a
business judgment as to whether or not a premium should be assessed. The Commissioner adopted the
Bureau’s interpretation of the Rule, and went on to rule that Carriers misinterpreted and misapplied Rule IV
B.3.a.(10). The Commissioner ordered Carriers to refund the premium it improperly collected from West together
with interest at six percent per annum.
The Commissioner further ordered Carriers to conduct a proper review of West’s driver-owner situation in order
to determine a proper premium, if any, for the risk involved before collecting any further premiums based on a
percentage of the driver-owner’s payroll. However, the Commissioner did not state that careful compliance with
the Rule IV B.3.a.(10) analysis will always protect a carrier from a claim for a premium refund. Furthermore, the
decision concludes that there is no definite way to establish whether an employer-employee relationship exists
prior to the occurrence of any injury and submission of a workers’ compensation claim.
Carriers have appealed the Commissioner’s decision to Commonwealth Court. Pending any modification of the
decisions, the Bureau recommends that each insurance carrier apply established tests of supervision and control
to facts and consult current case precedent to determine whether an employment relationship exists.
Although the Commissioner’s decision does not define the elements of an employment relationship, recent
Pennsylvania case law provides some guidance. The primary test of the employer-employee relationship is the
right of the employer to control the details of the work. The principal factors that evidence the right of control are
a) direct evidence of the right or the actual exercise of control; b) the method of payment; c) the furnishing of
equipment; and d) the right to fire. The right to control the details of the work often is an inference from these
and other facts rather than one particular fact in itself. It is the ultimate right of control, rather than the overt
exercise of that right, which is decisive. If this right of control of details goes no further than necessary to ensure
a satisfactory end result, such as direction as to quality or description of the work, it does not, by itself, establish
employment.
The traditional test of an independent contractor is whether that person has exclusive control of the manner of
performance and is responsible to the non-employer entity only for the result. As the phrase “independent
contractor” implies, the person is a contractor who is independent in doing the work that has been contracted for
and is responsible only for the result.
Factors to be considered in determining employment status are: 1) the terms of the agreement and the extent of
the control, which, by the agreement, the employer may exercise over the details of the work; b) nature of the
work and occupation with reference to whether, in the locality, the work is usually done under the supervision of
the employer or without supervision; c) skill required in performance; d) whether or not the one employed is
engaged in a distinct occupation or business; e) whether the employer or workman supplies the tools or other
instrumentalities; f) whether payment is by time or by the job; g) whether the work is an integral part of the
employer’s business; and h) whether the parties believe they are creating an employer-employee relationship.
In reviewing written employment agreements, members should realize that mere designation of an individual as
an independent contractor does not necessarily prove that an employer-employee relationship is absent. In
analyzing employment status, insurers must consider all elements of the employment relationship as well as the
written agreement to determine the true relationship of the parties.
As a result of the West Motor Freight decision, Bureau members are advised to apply the applicable legal
standards to the facts to best determine whether a premium assessment is warranted. You also should carefully
document your investigation so that, in the event of a challenge to the premium collection, you may submit this

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documentation as evidence of a thorough, good faith investigation and exercise of reasonable business
judgment. Since an absolute and final determination of employee or independent contractor status is impossible
prior to the occurrence of an event giving rise to a claim for benefits, it is a combination of thorough analysis,
reasonable business judgment and careful documentation that will best support and protect a Rule IV B.3.a.(10)
risk analysis for premium collection purposes.
PREMIUM COLLECTION FOR OWNER-OPERATORS
(BUREAU CIRCULAR 1118)
In Bureau Circular No. 1073, issued May 16, 1983, the members of the Bureau were advised of the Insurance
Commissioner’s decision in West Motor Freight, Inc. (West) v. Pennsylvania Compensation Rating Bureau and
Carriers Insurance Company. It was recommended that whenever an insured uses owner-operators in the
regular course of his business, the insurance company should apply applicable legal standards to the facts to
best determine whether a premium assessment under Rule IV B.3.(b) for owner-operators is warranted. The
members were advised to carefully document the investigation so that, in the event of a challenge to the
premium collection, the documentation could be used as evidence of a thorough, good faith investigation, and
exercise of reasonable business judgment.
The Pennsylvania Insurance Commissioner has also issued an Order in the case of the City Transfer, Inc.,
Appeal from Pennsylvania Workers’ Compensation Manual, Rule IV B.3.(b), which offers some further
clarification on the application of the rule and acceptable insurance company procedure.
City Transfer was covered by a workers’ compensation policy issued by Utica Mutual Insurance Company
(Utica). At the end of the policy period, an audit was performed reviewing City Transfer’s payroll records, cash
disbursement books, and other necessary records. The Auditor ascertained that there was no workers’
compensation coverage for the driver-owners and, as a result, Manual Rule IV B.3.(b) was applied by Utica and
City Transfer was billed for the resultant additional premium.
After the bill had been received, Utica was requested by the producing agent to examine City Transfer’s
assessment, at which time Utica requested certificates of insurance for the owner-operators in question and
reviewed a lease agreement submitted to Utica by City Transfer. The lease agreement review was performed by
Utica’s legal department which determined that the agreement did not give any indication of separate coverage
by the owner-operators for workers’ compensation coverage. In response to Utica’s request for the production of
certificates of insurance, and appropriate premium credit was given to City Transfer for two of the owneroperators for whom certificates of insurance were produced showing that such owner-operators were covered for
workers’ compensation.
City Transfer appealed to the Insurance Commissioner regarding the net billing and asserted that the amount of
compensation paid owner-operators should not be considered when determining a premium owed, since the
owner-operators are independent contractors. Furthermore, City Transfer argued that Utica did not properly
apply the manual rule in question in that its application was mechanical and the investigation into City Transfer’s
operations, if any, was inadequate. The Insurance Department had argued that although Utica’s investigation of
City Transfer’s operation was adequate under the manual rule, so that Utica should not collect the questioned
premium billed to City Transfer, but could apply the result of its investigation to adjust future premiums.
In his decision, the Insurance Commissioner reiterated the position taken in West that the Insurance Commissioner lacks jurisdiction to determine whether an owner-operator is an independent contractor rather than an
employee. The issue decided in the City Transfer appeal is whether or not the manual rule in question was
properly applied to City Transfer’s operation by Utica. In his decision, the Insurance Commissioner rules that the
timing of Utica’s actions was appropriate, rejecting the Department’s argument that the review must occur at the
inception of the policy. The Commissioner recognized the obvious ability of the insured to enter into contracts
with owner-operators throughout the policy period, so that application of a determination solely at the inception of
the policy period is not reasonable.
As to the alleged “mechanical” application of the manual rule, the Insurance Commissioner stated “…it must be
understood that the ‘investigation’ as required by West, is not a Sherlock Holmes type of inquiry. The
investigation is essentially an exchange of information between the parties in an effort to determine if the owneroperators’ compensation should be subject to the manual rule.” In elaboration, the Commissioner stated that a
further exchange of information took place after the original audit resulting in an adjustment to City Transfer’s
premium bill. He further stated that it is not relevant which party initiated the exchange, nor does the sending of
a bill necessarily end one party’s involvement in the information exchange.
Finally, the Commissioner ruled that Utica did, in fact, conduct a sufficient review of City Transfer’s operations to
comply with the requirement of West. In this regard, the Commissioner stated that Utica was not required to
review the circumstances pertaining to each assignment given an owner-operator, but rather, the requirement is
met when a review is made of the overall relationship between the insured’s operation and the owner-operators.
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By having its legal division review the lease agreement, the Commissioner ruled that Utica substantially complied
with the requirement that it review the current legal precedent relating to employer-employee relationships.
Lastly, the Commissioner found “…by adjusting the premium bill, it is obvious that Utica made a business
decision regarding the premium to be assessed City Transfer.”
Copies of the City Transfer decision are available to members who are interested.
It is strongly recommended that underwriters and auditors, as well as legal department staff, be made aware of
the steps necessary to determine whether an employer-employee relationship exists or whether the condition is
truly one of independent contractor. It should be further noted that this question can arise not just in the trucking
business, but in almost any other business including cab companies, real estate agencies, insurance agencies,
etc.
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 perform 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.

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Resident or On-Site Managers
Resident managers typically are retained in connection with residential apartment complexes, while on-site managers 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 supervision 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.
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 dismissal 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.

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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.
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.
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• 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.
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 .
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.

2.
3.
4.

5.
6.

Assign Code 969 to payroll developed in the operation of the ski lifts, T-bar, rope tows, hill grooming,
the maintenance of roads or equipment, the transporting of customers to ski slopes, ski patrols, ski
instructors, ticket checkers or sellers, the maintaining of building facilities, security personnel, and
parking lot attendants (not for hotel).
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.
Assign Code 973 to all payroll developed in the operations of hotel or dormitory facilities, including the
parking of automobiles.
Payroll developed in the operation of restaurants and/or bar facilities shall be classified as discussed
below. If the ski resort includes hotel or dormitory facilities, payroll developed in the restaurant or bar
operation shall be assigned to Code 945. Assign the applicable restaurant classification in the event the
ski resort operates restaurant and/or bar facilities and does not have hotel/dormitory facilities. (Please
refer to the General Auditing & Classification Information entry regarding restaurant operations listed
elsewhere in this section.)
Assign Code 981 to payroll developed in slot machine gambling operations when conducted in a physically separate department by a separate staff.
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.

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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.
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.

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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.
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.

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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 life saving squad
and 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 life saving squad does not prohibit the volunteer ambulance corps or the volunteer rescue or
life saving 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 life saving squad is based. It
may even provide an additional argument in support of why a volunteer ambulance corps or a volunteer rescue
or life saving 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 life
saving 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

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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CLASSIFICATIONS

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
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.

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CLASSIFICATIONS

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
1001
1012
1014
1469
1015
1018

Anthracite Mining.
Bituminous Mining.
Surface and Culm–Anthracite.
Surface and Culm–Bituminous.
Coke.
Auger Mining–Surface.
Truck Delivery of Coal by Mine Operators

These classifications available only on assignment by the Coal Mine Compensation Rating Bureau.

1025
1027

Anthracite Prep Plant.
Bituminous Prep Plant.

Occupational Disease Classifications
1011
0160
1002
0158
1016
0153
1013
0156
1017
0154
1019
0157
1011
1002
1016
1013
0164
0159

Anthracite Deep Mining.
Anthracite Deep Mining (FEDERAL).
Bituminous Deep Mining.
Bituminous Deep Mining (FEDERAL).
Surface and Culm–Anthracite.
Surface and Culm–Anthracite (FEDERAL).
Surface and Culm–Bituminous
Surface and Culm–Bituminous (FEDERAL).
Coke.
Coke.(FEDERAL).
Auger Mining–Surface.
Auger Mining–Surface (FEDERAL).
Truck Delivery of Coal–Anthracite Mining.
Truck Deliver yof Coal–Bituminous Mining.
Truck Delivery of Coal–Anthracite Surface.
Truck Delivery of Coal–Bituminous Surface.
For Reporting Disease Experience in connection with any classification other than coal
mining for insureds having liability under the Federal Coal Mine Health and Safety Act.
Former Coal Mine Operators.
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1026
0183
1028
0184

Anthracite Prep Plant.
Anthracite Prep Plant (FEDERAL).
Bituminous Prep Plant.
Bituminous Prep Plant (FEDERAL).

Co-Generation Fuel Recovery Anthracite
1021
1022
0181

Traumatic
State O.D.
Federal O.D.

Co-Generation Fuel Recovery Bituminous
1023
1024
0182

Traumatic
State O.D.
Federal O.D.

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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
(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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UNDERWRITING GUIDE ALPHABETIC

Abrasive Paper Or Cloth Preparation
..................................................................................255
Abrasive Shape Mfg.
.................................................................................................513
Abrasive Wheel Mfg.
.................................................................................................513
Academic Costumes Mfg. - Caps And Gowns
.............................................................................161
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
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
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 Engine Or Engine Part 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
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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 Remanufacturing, Conversion Or Modification - Not By The Original Aircraft Manufacturer ......................7428
Aircraft Sales Agency - Flight Operations .............................................................................7424
Aircraft Seat Surcharge
............................................................................................9108
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.........................................................602
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
Aluminum Awning Mfg.
.................................................................................................456
Aluminum Castings Mfg. .................................................................................................447
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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
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. ......................................................................................................4775
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
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
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UNDERWRITING GUIDE ALPHABETIC

Arboretum
...........................................................................................................969
Archery Range...........................................................................................................969
Architectural Bronze, Iron, And Brass Metal Work, Erection Only.........................................................658
Architectural Firm, Supervising .......................................................................................955
Architectural Or Ornamental Iron Work Mfg. .............................................................................413
Architectural Scale Model Mfg. - By Specialist Contractor ..............................................................441
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
Athletic Parks Operation
............................................................................................969
Athletic Team, Professional Or Semiprofessional ........................................................................970
Athletics, Organized
.................................................................................................970
Atomic Energy Radiation Exposure, N.O.C. .............................................................................9985
Atomizing Molten Nonferrous Metal.......................................................................................403
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
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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 (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 Mfg., Except Plastic Body Molding
...................................................................451
Automobile Body Repairing
............................................................................................815
Automobile Bumper Mfg. .................................................................................................435
Automobile Bus Operation, Scheduled, Public.............................................................................817
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 .................................................................................................815
Automobile Driveaway Service, For Transportation of Private Clients' Cars...............................................808
Automobile Driver School
............................................................................................819
Automobile Engine 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
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
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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
............................................................................................4775
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
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
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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
Barge Repair - State Coverage Only
..................................................................................718
Bark Peeling In Veneer Mill ............................................................................................305
Bark Peeling, In Paper Mill ............................................................................................255
Barking Mill ...........................................................................................................301
Barrel Dealer - No Mfg..................................................................................................924
Barrel Dealer, Including Repairing - Wood .............................................................................305
Barrel Or Drum Mfg. - Metal ............................................................................................454
Barrel Or Drum Reconditioning Or Repairing - Metal
...................................................................454
Barrel Stock Mfg., No Sawmill Work
..................................................................................305
Baseball Batting Range .................................................................................................969
Baseball Club...........................................................................................................970
Baseball Mfg............................................................................................................205
Basket Mfg. - Veneer
.................................................................................................305
Basketball Mfg.
......................................................................................................205
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
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
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
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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 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
Bingo Hall
...........................................................................................................968
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
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 - State Coverage Only
..................................................................................718
Boat Building Or Repair
............................................................................................6824F
Boat Dealer, With Services, Inland
..................................................................................818
Boat Dismantling - State Coverage Only..................................................................................718
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Boat Rental - State Coverage Only.......................................................................................716
Boat Repairing - 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
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
Braid And Fringe Mfg. .................................................................................................134
Brake Lining Mfg. - Asbestos............................................................................................509
Brass Bed Mfg.
......................................................................................................456
Brass Castings Mfg.
.................................................................................................447
Brass Door, Grill And Railing Erection..................................................................................658
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
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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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
Broadcasting Station - Radio Or Television .............................................................................936
Broken Glass Dealer
.................................................................................................862
Bronze Castings Mfg.
.................................................................................................447
Bronze Door, Grill And Railing Erection
.............................................................................658
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, Exterior Walls.......................................................................................653
Building Cleaning, No Exterior Wall Cleaning
........................................................................971
Building Erection - Prefabricated Sheet Metal ........................................................................---See General Auditing & Classification Information
Building Material Dealer, New
.......................................................................................855
Building Materials Dealer, Secondhand ..................................................................................860
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 Service Contractor ............................................................................................971
Building Underpinning .................................................................................................609
Building Wrecking - See Wrecking Or Demolition Or Building Moving Or Raising Project - Gen. Aud. & Classification
..---Bulkhead Construction - State Coverage Only.............................................................................611
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
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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, Pneumatic.................................................................................................609
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
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
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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 Store - Retail .................................................................................................922
Carriage Mfg............................................................................................................451
Carriage Repairing......................................................................................................815
Carriage Tours Or Taxis (Horse Driven)..................................................................................801
Cartridge Charging Or Loading
.......................................................................................4775
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
Casket Or Coffin Lining Mfg. - No Casket Mfg. Or Upholstery Work
....................................................163
Cast Iron Pipe Mfg.
.................................................................................................425
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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
Catsup Mfg. ...........................................................................................................113
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
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
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
Chassis Mfg. ...........................................................................................................451
Chauffeurs And Helpers.................................................................................................---© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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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 Installer ............................................................................................659
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 Health Care Services
.............................................................................943
Christmas Tree Light Cord Sets Mfg.
..................................................................................473
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
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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 Digging In Open Pits
............................................................................................055
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 Outside Surface Of Masonry Buildings, Siding Or Decks .........................................................653
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, Telegraph 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
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
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Coal Preparation Plant - See Coal Mine Rating Bureau Manual
.........................................................---Coal Truckmen Federal Coal Mine Health & Safety Act - Nonrateable 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
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
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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 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 - Nonprofessional Staff
...................................................................943
Community Nursing Services - Professional Staff ........................................................................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 The Developmentally Disabled - 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 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
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
Condominiums - Including Resident Or On-Site Manager ...................................................................880
Conduit Construction - All Work To Completion
........................................................................617
Confectioners' Machinery Mfg.
.......................................................................................461
Confectionery Mfg.......................................................................................................107
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Construction Equipment - Rental, Sales Or Service (In Shop Or At Customer's Location)
................................814
Construction Of Boiler Foundations
..................................................................................677
Construction Or Erection Operations - Temporary Staff...................................................................682
Construction Tools Mfg..................................................................................................433
Consulting Engineering Firm ............................................................................................955
Container Mfg. - Corrugated ............................................................................................261
Container Recycling - Beverage - Bottle Or Can ........................................................................862
Containerized Trash Removal ............................................................................................995
Containers, Stevedoring
............................................................................................7327F
Contract Packaging - Crating - In Shop..................................................................................305
Contract Packaging - Non-Crating .......................................................................................923
Contract Packaging - Non-Crating - Temporary Staff
...................................................................879
Contractor For 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, By Contractor...................................................................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
Cooper ................................................................................................................305
Cooperative Building Operation - For Residential Occupancy..............................................................880
Cooperative Electric Utility............................................................................................755
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
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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
.......................................................................................675
Crane Or Derrick Mfg. - Classify According To Materials Used .........................................................---Crane Rental - With Operators By Specialist Contractor
..............................................................811
Crane Repair, Mobile, By Specialist Contractor ........................................................................814
Crane Repair, Permanently Located, By Specialist Contractor
.........................................................675
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
Culm Recovery - Anthracite Or Bituminous - See Coal Mine Rating Bureau Manual..........................................---Culvert Construction, Not Exceeding 10 Feet Span........................................................................602
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
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UNDERWRITING GUIDE ALPHABETIC

Cutlery Mfg. (Non-Forged) For Household Or Butcher Shop/Restaurant Use
...............................................441
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 Hall
...........................................................................................................968
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 - Mentally 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 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
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
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UNDERWRITING GUIDE ALPHABETIC

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 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 .............................................................................863
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
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 - Metal Or Metal-Covered, In Garages, Not Overhead Doors
..........................................658
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 Door Frame Erection - Wood
..................................................................................648
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
...........................................................................................................953
Draftsman - Temporary Staff ............................................................................................889
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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
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 Infants And Toddlers (No Residential Affiliation) ...............................................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 (Ditchwitch) - Street To Building - By Specialist Contractor ............661
Electric Cord Assembly, Cable Mfg. To Be Separately Rated ..............................................................473
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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
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
Electrotyping - By Specialist Contractor
.............................................................................281
Elevator Erection Or Repair ............................................................................................675
Elevator Inspection
.................................................................................................951
Elevator Or Elevator Door Mfg.
.......................................................................................465
Elevator Shaft Drilling - By Contractor
.............................................................................607
Emblem Mfg. ...........................................................................................................136
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UNDERWRITING GUIDE ALPHABETIC

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 Sundries 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 - Manufacturing Or Light Industrial Operations ................................544
Employment Contractor - Temporary Staff - Preserving Or Canning Of Food ...............................................189
Employment Contractor - Temporary Staff - Retail Or Wholesale Store Businesses..........................................929
Employment Contractor - Temporary Staffing - Construction Or Erection Operations
.....................................682
Employment Contractor - Temporary Warehousing Staff ...................................................................867
Employment Contractor-Temporary Staff-Heavy Service - See Employment Contractor Temporary Staff Gen. Aud.&Class Info ..937
Employment Contractor-Temporary Staff-Maintenance Or Service-See Employment Contractor Temporary Staff Gen. Aud.&Cln ..947
Enamel Paint Mfg. ......................................................................................................563
Enamel Ware Mfg. ......................................................................................................454
Enameled Cast Iron Ware Mfg.............................................................................................425
Engine Mfg., Internal Combustion .......................................................................................461
Engineering Consulting Firm - All Types Of Engineering
..............................................................955
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
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UNDERWRITING GUIDE ALPHABETIC

Eraser Mfg. ...........................................................................................................225
Escalator Installation, By Contractor ..................................................................................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
..............................................................602
Excavation - Temporary Staff............................................................................................691
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
..........................................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
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
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UNDERWRITING GUIDE ALPHABETIC

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 Coal Mine Health & Safety Act - Nonrateable Catastrophe Element For Code 810 Coal Truckmen
.................0162
Federal Coal Mine Health And Safety 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 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 By Contractor
........................................................................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
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
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 Clay Digging ......................................................................................................055
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UNDERWRITING GUIDE ALPHABETIC

Fire Department - Paid .................................................................................................985
Fire Department - Volunteer ............................................................................................994
Fire Department, N.O.C.
............................................................................................---Governing Class
Fire Door Installation .................................................................................................658
Fire Door Mfg.
......................................................................................................413
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
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
..........................................925
Fitness Instructor - By Independent Contractor ........................................................................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. ...........................................................................................................4775
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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
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 Sundries Mfg., N.O.C. - No Cereal Milling ........................................................................104
Food Sundries Mfg., N.O.C. - Temporary Staff
........................................................................185
Football Mfg............................................................................................................205
Football Player, Professional
.......................................................................................970
Footwear Mfg. - Not Rubber ............................................................................................204
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EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

Footwear Mfg. - Rubber .................................................................................................225
Foreign Currency Exchange
............................................................................................987
Forest Fire Fighting, N.O.C.
.......................................................................................---Governing Class
Forest Maintenance, N.O.C. ............................................................................................005
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 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
Frozen Fruit, Fruit Juice, Processing ..................................................................................113
Frozen Or Frosted Food Products Mfg. ..................................................................................---See General Auditing & Classification Information
Fruit And Vegetable Juice, Canned, Bottled Or Bulk
...................................................................113
Fruit Dealer - Wholesale
............................................................................................907
Fruit Evaporating ......................................................................................................113
Fruit Farm ...........................................................................................................0016
Fruit Gift Basket - By Mail Order Or Internet
........................................................................907
Fruit Gift Basket Store - Retail .......................................................................................917
Fruit Juice Dealer - Wholesale
.......................................................................................911
Fruit Juice Mfg. ......................................................................................................113
Fruit Juice Mfg. - From Purchased Concentrates Only ...................................................................104
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
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SECTION 2
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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
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
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SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

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 Pipefitting, Indoor.................................................................................................663
Gas Production
......................................................................................................028
Gas Tank Mfg. - Metal Plate ............................................................................................415
Gas Utility ...........................................................................................................751
Gas Well Drilling ......................................................................................................606
Gas Well Operation......................................................................................................028
Gas Well Service Contractor ............................................................................................607
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
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 - Seismic Method
.............................................................................607
Geophysical Exploration, N.O.C. .......................................................................................607
Gilling Of Fibers ......................................................................................................132
Glass Block Installation - Structural Use .............................................................................653
Glass Container Mfg.
.................................................................................................535
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SECTION 2
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UNDERWRITING GUIDE ALPHABETIC

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 Heads Or Shafts Mfg. - Wood ..................................................................................306
Golf Club Mfg. - Metal .................................................................................................456
Golf Course - Miniature.................................................................................................969
Golf Course - Pro Shop - Operated By Golf Course........................................................................944
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
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SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

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 Developmentally Disabled ............940
Group Home - Developmentally Disabled (Not Intermediate Care Facility) - 8 Or Fewer Clients Per Facility
............941
Group Home - Intermediate Care Facility For The Mentally Retarded - 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 Or Metal Fence Erection - By Road Contractor
..............................................................601
Guardrail Or Metal Fence Erection - By Specialist Contractor
.........................................................658
Guards At Corr. Institutions, House Of Corr., Prisons Or Prison Farms - Not State Employees ...........................985
Gun Forging, Iron And Steel ............................................................................................431
Gun Shop - Retail ......................................................................................................928
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
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SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

Handbill Distribution .................................................................................................951
Handicapped - Transportation Services For .............................................................................817
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 Cleaner ...........................................................................................................977
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
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
Health Spa
...........................................................................................................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
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UNDERWRITING GUIDE ALPHABETIC

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
Hog Farm
...........................................................................................................0034
Hoist Installation......................................................................................................675
Hoisting Systems Mfg. .................................................................................................465
Holiday Decorations Mfg. - Paper Or Plastic.............................................................................257
Home For Orphans ......................................................................................................941
Home For Unwed Mothers - No Medical Services
........................................................................986
Home Freezer Dealer - Retail............................................................................................922
Home Health Aide ......................................................................................................943
Home Health Care Services - Nonprofessional Staff
...................................................................943
Home Health Care Services - Professional Staff ........................................................................942
Home Improvements And/Or Remodeling
..................................................................................652
Homemaker Service ......................................................................................................943
Homeowners' Association
............................................................................................---See General Auditing & Classification Information
Hood Mfg., Range ......................................................................................................454
Horizontal Or Directional Drilling - 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 - Nonprofessional Staff....................................................943
Hospice Care Performed In Client's Residence - Professional Staff
....................................................942
Hospital, All Employees.................................................................................................961
Hospital, Psychiatric .................................................................................................958
Hospital, Rehabilitation
............................................................................................958
Hospital, Veterinary
.................................................................................................959
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UNDERWRITING GUIDE ALPHABETIC

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
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
Icing Of Refrigerator Cars ............................................................................................855
Implant Mfg. - Medical (e.g., Hips, Knees) .............................................................................459
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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
.......................................................................................675
Industrial Equipment Repair, Shop Only..................................................................................461
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
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
Inspection Of Mercantile, Mfg. Or Risks For Insurance Or Valuation Purposes - By Insurance Company......................984
Installation Of Hod Hoists, Etc. .......................................................................................675
Installation Of Telephone, Telegraph Or Electric Pole Hardware .........................................................656
Installation Of Telephone, Telegraph Or Electric Transformers .........................................................656
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 Marble Installation............................................................................................668
Interior Stripping/Gutting Of Buildings
.............................................................................651
Interior Tile Mosaic Work
............................................................................................668
Interior Trim Installation - Wood.......................................................................................648
Intermediate Care Facility For The Mentally Retarded - Regardless Of Client Count .....................................940
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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
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
Kaolin Excavation Or Surface Mining - Including Milling Or Washing ....................................................055
Kaolin Milling Or Washing By Other Than Producer........................................................................059
Karate Or Other Martial Arts Institute..................................................................................968
Keg Mfg. - Wood
......................................................................................................305
Kerosene Distribution .................................................................................................809
Kerosene Mfg............................................................................................................581
Ketchup Mfg. ...........................................................................................................113
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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 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
Lace Mfg.
...........................................................................................................134
Lacquer Mfg. ...........................................................................................................563
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
...................................................................955
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
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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
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
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
Light Industrial Or Manufacturing Business Operations - Temporary Staff ...............................................544
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
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Lime Burning Or Processing - By Specialist Contractor...................................................................501
Lime Quarry ...........................................................................................................051
Lime Spreading By Contractor............................................................................................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
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 ............................................................................................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, No Lumber Fabricating Or Handling Of Used Lumber.........................................................855
Lumber Yard, Secondhand Material .......................................................................................860
Lumbering - By Chain Saws
............................................................................................009
Lumbering - By Means Of Mechanized Equipment
........................................................................015
Luncheon Meats Mfg.
.................................................................................................106
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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, Not By Manufacturer
.............................................................................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 ....................................................---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
Manufacturing Or Light Industrial Operations - Temporary Staff .........................................................544
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
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Marine Appraiser Or Surveyor............................................................................................951
Marine Plumber, Not Boat Or Shipbuilding .............................................................................6872F
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
Material Yard, Secondhand, When Not On Demolition Sites
..............................................................860
Maternity Apparel Shop .................................................................................................916
Maternity Home - No Medical Services ..................................................................................986
Mattress Mfg............................................................................................................165
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
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
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Metal Can Mfg., Seamed .................................................................................................454
Metal Can Mfg., Seamless
............................................................................................403
Metal Ceiling Installation ............................................................................................676
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 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
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
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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 ...............................................811
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
Mobile Home Mfg. - Non Self-Propelled ..................................................................................451
Mobile Home Park - Operation Or Maintenance By Contractor (Not Recreational Vehicle Campground)
......................971
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
............................................................................................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
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SECTION 2
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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
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
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-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
...................................................................861
Notebook Mfg. (No Paper Mfg.) - All Types .............................................................................265
Notepad Mfg. ...........................................................................................................265
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UNDERWRITING GUIDE ALPHABETIC

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 - Cleaning And Shelling............................................................................................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
Office Machine Store - Retail
.......................................................................................928
Office Supply Dealer - Wholesale .......................................................................................924
Office Supply Store - Retail............................................................................................928
Offset Duplicating......................................................................................................932
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 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 Casing Installation - By Contractor
........................................................................607
Oil Well Cementing, By Contractor.......................................................................................607
Oil Well Cleaning - By Contractor.......................................................................................607
Oil Well Drilling ......................................................................................................606
Oil Well Equipment Dealer
............................................................................................926
Oil Well Operation......................................................................................................028
Oil Well Service Contractor ............................................................................................607
Oil Well Shooting - By Contractor.......................................................................................607
Oil Well Tools Mfg.
.................................................................................................433
Oilcloth Mfg............................................................................................................227
Olive Handling
......................................................................................................104
Opening Of Fibers ......................................................................................................132
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SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

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
Organized Athletics
.................................................................................................970
Ornamental Brass Erection
............................................................................................658
Ornamental Brass Goods Mfg. ............................................................................................413
Ornamental Bronze Erection ............................................................................................658
Ornamental Iron Door 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 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
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SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

Paint, Varnish, Lacquer Or Enamel Mfg...................................................................................563
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
............................................................................................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 (Not Contract Paper Shredder Or Document Destruction Service)
.....................................862
Paper Document Conservation - By Specialist Contractor
..............................................................955
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 (Not A Used Paper Dealer)....................................................863
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
.................................................................................................817
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
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PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

Partition Installation .................................................................................................646
Partition Mfg. - Ornamental Iron .......................................................................................413
Partitions (Cardboard) Mfg. - For Boxes Or Containers...................................................................257
Party Decorations Or Favors Mfg. .......................................................................................257
Party Supplies Rentals - Retail .......................................................................................922
Party Supplies Rentals - Wholesale
..................................................................................921
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
......................................................................................................104
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
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PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 2
EFFECTIVE DATE: DECEMBER 1, 2009
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UNDERWRITING GUIDE ALPHABETIC

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
Piggery................................................................................................................0034
Pigment Color Mfg.......................................................................................................563
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 Merchant, Including Cutting, New Materials Only - All Types And Sizes
..........................................885
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 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
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
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UNDERWRITING GUIDE ALPHABETIC

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
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
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SECTION 2
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UNDERWRITING GUIDE ALPHABETIC

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
Pony Rides
...........................................................................................................969
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
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
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
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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 On The Premises
........................................................................918
Primary Smelting And Refining Of Nonferrous Metals, N.O.C...............................................................402
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 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
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
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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
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 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 Mfg. ...........................................................................................................413
Railing Or Stair Mfg. - Wood............................................................................................305
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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
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
Recording Studio ......................................................................................................936
Recovery Of Usable Automobile Parts
..................................................................................815
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 Loading And Unloading..................................................................................811
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 And Vegetable.......................................................................................104
Rental Service Stores And Yards - Classify On The Basis Of Principal Merchandise Rented................................---Repair Of Roofs By Contractor
.......................................................................................659
Repaving - Street Or Road
............................................................................................601
Research And Development (Including Prototypes) - By Specialist Contractor
..........................................955
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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
Resin Coated Fabric Mfg.
............................................................................................227
Resistor Mfg. - Less Than 1 H.P. .......................................................................................472
Resort Hotel - All Other Employees
..................................................................................---See General Auditing & Classification Information
Respirator Equipment Mfg.
............................................................................................488
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
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 Excavation, Not Quarry, By Road Contractor ........................................................................602
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 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
Roof Repairing By Contractor............................................................................................659
Roof Spraying, Painting Or Coating By Contractor........................................................................659
Roofing Compound Mfg., No Refining
..................................................................................563
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Roofing Installation - All Kinds .......................................................................................659
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
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
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 ..................................................................................653
Sandpaper Mfg.
......................................................................................................255
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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
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
Scenery - Theatrical - Curtain And Drapery Mfg. ........................................................................163
School Bus Operation, By Contractor
..................................................................................804
School Crossing Guard .................................................................................................980
School District - Public, Private Or Parochial ........................................................................965
School For Court-Adjudicated Youths
..................................................................................894
School For Developmentally-Delayed Children.............................................................................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......................................................................................................860
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 ..................................................................................---© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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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
..................................................................................860
Secondhand/Used Material Dealer (Including Scrap Metals) ..............................................................860
Security Agency
......................................................................................................954
Seed Merchant...........................................................................................................924
Self-Service Gasoline Station - Retail
.............................................................................---See General Auditing & Classification Information
Semiconductor Refining - Silicon Wafers
.............................................................................472
Semiconductor Test Equipment Mfg........................................................................................488
Semi-Professional Athletic Team .......................................................................................970
Senior Citizens Center .................................................................................................976
Separating Of Natural Or Synthetic Fibers .............................................................................132
Septic Tank Cleaner
.................................................................................................992
Septic Tank Installation, By Specialist Contractor
...................................................................609
Septic Tank Mfg. - Concrete ............................................................................................511
Serum Mfg.
...........................................................................................................555
Service Connections, Electrical Contractor .............................................................................661
Setting Of Telephone Or Telegraph 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 Metal Roofing
.................................................................................................659
Sheet Rock Installation - Within Buildings .............................................................................645
Sheet Rolling, Cold Rolling - By Specialist Contractor
..............................................................406
Sheet Stock Or Coil Stock Distributor ..................................................................................857
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Sheet Window Glass Mfg..................................................................................................535
Sheeting - Rubber Or Rubberized Fabric..................................................................................225
Shell Case Loading
.................................................................................................4775
Shellac Mfg. ...........................................................................................................563
Shelter For The Homeless
............................................................................................986
Sheltered Workshop......................................................................................................964
Shelters For Victims Of Domestic Abuse..................................................................................986
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
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 Gallery - Indoor
............................................................................................968
Shooting Gallery - Outdoor ............................................................................................969
Shopping Cart Mfg.......................................................................................................457
Shotcrete Installation (Guniting).......................................................................................654
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
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
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Silica Brick Mfg. ......................................................................................................514
Silica Gel Mfg.
......................................................................................................551
Silicon Chip Mfg. ......................................................................................................472
Silk Spinning And Weaving
............................................................................................132
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
Skee-Ball Alley
......................................................................................................968
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 Gambling .................................................................................................981
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
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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
Soap Dispenser Installation And/Or Servicing - Rest Rooms - By Specialist Contractor
................................952
Soap Or Other Detergent Mfg.............................................................................................571
Soapstone Products Mfg..................................................................................................855
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 Panel Installation
............................................................................................663
Solvents Dealer
......................................................................................................924
Sonar Equipment Mfg.
.................................................................................................485
Sorority/Fraternity House
............................................................................................896
Sound Insulation Installation
.......................................................................................647
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) Training Facility - Not Organized Athletic Team
......................968
Spray Painting - In Shop Only
.......................................................................................445
Spring Mfg. - Hot Wound.................................................................................................435
Spring Mfg., Cold Wound.................................................................................................457
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Spring Water Bottling And/Or Distribution .............................................................................924
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 And 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, Telephone Or Telegraph 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
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Stereophonic Or High Fidelity Equipment Dealer - Wholesale..............................................................926
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
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 Businesses - Retail Or Wholesale - Temporary Staff ..............................................................929
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
.......................................................................................602
Street Railroad Operation
............................................................................................817
Street Sweeping - By Contractor .......................................................................................995
Stringing Of Electric, Telephone Or Telegraph Lines ...................................................................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
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Structural Steel Fabrication............................................................................................411
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 ........................................................................602
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
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
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
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
Telegraph Operation
.................................................................................................757
Telemetering Equipment Mfg. ............................................................................................485
Telephone - Coin-Operated - Installation, Service Or Repair By A Specialist Business Or Contractor......................933
Telephone And Telegraph Apparatus Installation, By Contractor .........................................................660
Telephone Book Printing By Publisher Or Contractor
...................................................................282
Telephone Cable Laying With Automatic Equipment (Ditchwitch) - Street To Building - By Specialist Contractor............660
Telephone Company ......................................................................................................757
Telephone Dealer - Wholesale............................................................................................924
Telephone Or Radio Installation - Automobile
........................................................................966
Telephone Or Telegraph Apparatus Mfg. ..................................................................................485
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Telephone Or Telegraph Line Construction By Contractor
..............................................................656
Telephone Or Telegraph Operator .......................................................................................953
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 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 Sundries 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 - Construction Or Erection Operations...................................................................682
Temporary Staff - Furniture Store Wholesale.............................................................................871
Temporary Staff - Manufacturing Or Light Industrial Operations .........................................................544
Temporary Staff - Retail Or Wholesale Store Businesses
..............................................................929
Temporary Staff, Preserving Or Canning Of Food ........................................................................189
Temporary Staff-Heavy Service - See Employment Contractor Temporary Staff General Auditing & Classification Info.......937
Temporary Staff-Maintenance Or Service - See Employment Contractor Temporary Staff General Auditing & Class Info.......947
Temporary Warehousing Staff ............................................................................................867
Tender Mfg., Locomotive.................................................................................................416
Tennis Club - Indoor
.................................................................................................968
Tennis Club - Outdoor .................................................................................................969
Tennis Court, Public - Outdoor
.......................................................................................969
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Tennis Racquet Mfg. - Metal ............................................................................................456
Tent Installation ......................................................................................................681
Tent Mfg.
...........................................................................................................166
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
.......................................................................................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......................................................................................................862
Tire Dealer - Wholesale - No Installation, Service Or Repair
.........................................................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
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Tobacco Auction Sales Warehouses .......................................................................................924
Tobacco Farm...........................................................................................................0006
Tobacco Product Dealer - Wholesale
..................................................................................924
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
Trackless Trolley Operation ............................................................................................817
Tractor Dealer, Including Servicing And Repair ........................................................................814
Tractor Mfg. ...........................................................................................................463
Trade Journal Printing By Publisher Or Contractor
...................................................................282
Trade School ...........................................................................................................965
Traffic Light Installation - By Contractor .............................................................................661
Trailer Mfg. ...........................................................................................................451
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
.............................................................................817
Transportation Services For The Handicapped.............................................................................817
Trash Compactor Mfg.
.................................................................................................456
Trash Dumpster/Debris Box Rental/Service
.............................................................................995
Trash Removal Including Containerized ..................................................................................995
Traveling Amusement Device Operator
..................................................................................939
Traveling Carnival......................................................................................................939
Traveling Circus ......................................................................................................939
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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
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
Tubes Or Cores Mfg. - Paper ............................................................................................257
Tubing - Rubber
......................................................................................................225
Tuck Pointing...........................................................................................................653
Tugboat Repair - State Coverage Only ..................................................................................718
Tunneling
...........................................................................................................615
Tunneling - Nonrateable Disease Element
.............................................................................0152
Turkeys - Slaughtering, Dressing And Packing For The Trade..............................................................865
Tutoring Service By Independent Provider
.............................................................................965
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
University
...........................................................................................................965
Upholstering - Away From Shop
.......................................................................................670
Upholstering Car Seats .................................................................................................327
Upholstering Shop Only, No Furniture Assembling ........................................................................327
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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 ......................................................................................................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 And Fruit Juice - Canned, Bottled Or Bulk ...................................................................113
Vegetable Canning ......................................................................................................113
Vegetable Dealer - Wholesale............................................................................................907
Vegetable Farm
......................................................................................................0006
Vegetable Growing, Hot House
.......................................................................................0011
Vegetable Oil Mill......................................................................................................551
Vegetable Packing - Not Cannery .......................................................................................907
Vegetable Processing, N.O.C.............................................................................................104
Vegetable Sauce Mfg.
.................................................................................................104
Vegetables - TV Dinner Type, Cooking, Packing And Freezing..............................................................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
Venetian Blind Mfg. - Wood ............................................................................................323
Ventilating System Installation .......................................................................................664
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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 Duplicating, Editing And/Or Production Service ...................................................................936
Video Game Arcade ......................................................................................................968
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
Wall Or Panel Installation - Precast Concrete
........................................................................654
Wallboard Installation .................................................................................................645
Wallet Mfg. ...........................................................................................................205
Wallpaper Dealer - Wholesale............................................................................................924
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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 (Not Contract Paper Shredder Or Document Destruction Service)
.....................................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 - 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
Weather Stripping Mfg. - Felt
.......................................................................................130
Weatherization Program .................................................................................................647
Weaving Of Textile Fibers
............................................................................................132
Webbing Mfg. ...........................................................................................................132
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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 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
Wire Drawing - Ferrous .................................................................................................406
Wire Drawing - Nonferrous Metals .......................................................................................403
Wire Fence Mfg.
......................................................................................................457
Wire Glass Installation.................................................................................................666
Wire Glass Mfg.
......................................................................................................535
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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 Clothing Mfg.......................................................................................................161
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
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X-Ray Equipment Installation, Repair Or Service ........................................................................952
X-Ray Equipment Mfg.
.................................................................................................473
X-Ray Service - Non-Hospital............................................................................................957
X-Ray Tube Mfg.
......................................................................................................486
Y.M.C.A., Y.M.H.A., Y.W.C.A., Y.W.H.A., Etc.
........................................................................976
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
Yogurt Mfg. ...........................................................................................................109
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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 1

ENDORSEMENTS

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 NCCI carrier code of the member of
the group providing the insurance.

2.

The endorsement forms shown on the subsequent pages are for use with policies effective 4/1/84 and
thereafter, in conjunction with the adoption of the revised standard policy form and information page.
THE PAGES WHICH APPEAR HEREIN INCLUDE MATERIAL FROM THE NATIONAL COUNCIL ON
COMPENSATION INSURANCE COPYRIGHT (1982/1983) USED WITH ITS PERMISSION.
PENNSYLVANIA FORMS HAVE BEEN COPYRIGHTED BY THE PENNSYLVANIA COMPENSATION
RATING BUREAU.
The license extended to the Pennsylvania Compensation Rating Bureau by the National Council on
Compensation Insurance for use of its copyrighted forms permits this Bureau's members to use such forms
provided the form carries the legend "Copyright 19__ National Council on Compensation Insurance" (the year
to be filed in accordance with the appropriate year of copyright as found in the Forms Manual issued by the
NCCI). Any of the standard forms included in this change may be ordered from the National Council on
Compensation Insurance.
The standard 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 form. However, a
specimen copy of each approved form prepared by the carrier shall be filed with 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 133 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 National Council on Compensation Insurance. 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 133 of the Pennsylvania Insurance Regulations. The standard 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 standard policy
form and information page can be found in the National Council on Compensation Insurance Forms Manual
identified as WC 00 00 00 and WC 00 00 01 respectively. (Companies should contact the Pennsylvania
Bureau if they do not have access to the National Council 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
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 2

ENDORSEMENTS

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
National Council’s 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.
It is important to note that the National Council on Compensation Insurance 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: “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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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 3

ENDORSEMENTS

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.
Aircraft Premium Endorsement
Alternate Employer Endorsement
Amendatory Endorsement
Anniversary Rating Date Endorsement
Certified Safety Committee Endorsement
Church Endorsement – Pennsylvania
Deductible Endorsement
Defense Base Act Coverage Endorsement
Domestic and Agricultural Workers Exclusion Endorsement
Catastrophe (Other Than Certified Acts of Terrorism)
Employer Assessment Endorsement
Employers Liability Coverage Endorsement
Exclusion of Employees Endorsement – Pennsylvania
Exclusion of Executive Officers Application
Exclusion of Executive Officers Endorsement
Executive Officer’s Declaration
Experience Rating Modification Factor Endorsement
Federal Coal Mine Health & Safety Act Coverage Endorsement
Federal Employers Liability Act Coverage Endorsement
Terrorism Risk Insurance Program Reauthorization Act Disclosure Endorsement
Insurance Company as Insured Endorsement
Joint Venture as Insured Endorsement
Longshore & Harbor Workers' Compensation Act Coverage Endorsement
Maritime Coverage Endorsement
Migrant and Seasonal Agricultural Worker Protective Act Endorsement
Nonappropriated Fund Instrumentalities Act Coverage Endorsement
Outer Continental Shelf Lands Act Coverage Endorsement
Pending Rate Change Endorsement
Pennsylvania Act 86-1986 Endorsement
Pennsylvania Construction Classifications Premium Adjustment Endorsement
Pennsylvania Merit Rating Plan Endorsement
Pennsylvania Notice
Policemen/Firemen – Counties, Cities, Towns and Boroughs Endorsement-Pennsylvania
Policy Information Page Endorsement
Policy Period Endorsement
Premium Discount Endorsement
Premium Due Date Endorsement
Principal as Additional Insured – Pennsylvania
Professional Association Act Endorsement – Pennsylvania
Rate Change Endorsement
Real Estate Management Endorsement – Pennsylvania
Religious Institution Endorsement – Pennsylvania
Retrospective Premium Endorsement – Aviation Exclusion
Retrospective Premium Endorsement Changes
Retrospective Premium Endorsement/Multiple Line
(See NCCI's "Forms Manual of Workers Compensation and Employers
Liability Insurance" for actual endorsement forms. Non NCCI members contact Bureau.)
Retrospective Premium Endorsement – Non-Rateable Catastrophe Element or Surcharge
Retrospective Premium Endorsement – Rating Option V, One Year Plan
Retrospective Premium Endorsement – Rating Option V, Three Year Plan
Retrospective Premium Endorsement – Rating Option V, Long Term Construction Project

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

WC 00 04 01A
WC 00 03 01A
WC 00 03 18
WC 00 04 02
WC 37 04 04 B
WC 37 03 01
WC 37 04 03
WC 00 01 01A
WC 00 03 15
WC 00 04 21C
WC 37 06 04
WC 00 03 03C

WC 37 03 10-C
WC 00 04 03
WC 00 01 02
WC 00 01 04A
WC 00 04 22A
WC 00 03 04
WC 00 03 05
WC 00 01 06A
WC 00 02 01A
WC 00 01 10
WC 00 01 08A
WC 00 01 09A
WC 00 04 04
WC 37 06 03A
WC 37 04 02
WC 37 04 05
WC 37 06 02
WC 37 03 02
WC 89 06 00A
WC 00 04 05
WC 00 04 06
WC 00 04 19
WC 37 03 04
WC 37 03 05
WC 00 04 07
WC 37 03 06
WC 37 03 07
WC 00 05 08
WC 00 05 09A
WC 00 05 12
WC 00 05 13
WC 00 05 14
WC 00 05 10
WC 00 05 03
WC 00 05 04
WC 00 05 05

PENNSYLVANIA WORKERS COMPENSATION MANUAL
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EFFECTIVE DATE: DECEMBER 1, 2009
Page 4

ENDORSEMENTS

Retrospective Premium Endorsement – Short Form
Rural Electrification Administration Endorsement
Special Pennsylvania Endorsement – Inspections of Manual
Spouse of Insured Endorsement – Pennsylvania
Statutory Employer Endorsement – Pennsylvania

WC 00 05 11
WC 00 03 09
WC 37 06 01
WC 37 03 08
WC 37 03 09 A

Voluntary Compensation and Employers Liability Coverage Endorsement
Voluntary Compensation Maritime Coverage Endorsement
Waiver of Our Right to Recover from Others Endorsement

WC 00 03 11A
WC 00 02 03
WC 00 03 13

TABLE OF CONTENTS TO SECTION 3
ENDORSEMENTS
Standard 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 National Council on Compensation Insurance Forms Manual WC 00 00 00A
Information Page: See National Council on Compensation Insurance Forms Manual WC 00 00 01A
Information Page Notes
The information page notes found in the National Council on Compensation Insurance Forms Manual apply in
Pennsylvania. Non-NCCI member can contact the Bureau for details.

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
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 to 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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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 01 02
FEDERAL COAL MINE HEALTH AND SAFETY ACT COVERAGE ENDORSEMENT
This endorsement applies only to work in a state shown in the Schedule and subject to the Federal Coal Mine
Health and Safety Act of 1969 (30 USC Sections 931-942). 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 Health and Safety Act of 1969 (30 USC
Sections 931-942) 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 Coal Mine Health
and Safety 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
insurer may enter the words "no coverage", or "none", or the equivalent, in item 3.A. of the
Information Page.

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SECTION 3
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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 8

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
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.

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 9

ENDORSEMENTS

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:

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 10

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 02 01A
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.

C.

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.

Exclusions is changed by removing exclusion 10 and by adding exclusions 13 and 14.
This insurance does not cover:

D.

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 to provide transportation, wages, maintenance and cure. This exclusion does not apply if a
premium entry is shown in item 2 of the Schedule.

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.

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
WC 00 02 01A

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Page 11

ENDORSEMENTS

(Continued)
3.

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

$

3.

Limits of Liability
Bodily Injury by Accident
Bodily Injury by Disease

$ _________ each accident
$ _________ aggregate

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 12

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
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.

B.

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.

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:

D.

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.

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
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Page 13

ENDORSEMENTS

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 14

ENDORSEMENTS

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 16

ENDORSEMENTS

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.

B.

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.

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:

D.

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.

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 17

ENDORSEMENTS

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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Designated Workers
Compensation Law

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 18

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
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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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 04 02
ANNIVERSARY RATING DATE ENDORSEMENT
The premium and rates for this policy, and the experience rating modification factor, if any, may change on your
anniversary rating date shown in the Schedule.
Schedule
Anniversary Rating Date _______________ (Month) _______________ (Day)
Note 1:

The anniversary rating date is explained in Rule 1 of the Basic Manual.

Note 2:

Use this endorsement to show the insured's normal anniversary rating date if different from the policy effective date.

Note 3:

The insurer may show the anniversary rating date in item 2 or item 4 of the Information Page.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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SECTION 3
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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 04 03
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.

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ENDORSEMENTS

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

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EFFECTIVE DATE: DECEMBER 1, 2009
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ENDORSEMENTS

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.

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ENDORSEMENTS

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
$5,000

Next
$95,000

Next
$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.

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SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 24

ENDORSEMENTS

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

State

Date of
Change

State Coverage
% Change

Longshore and
Harbor Workers
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.

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Page 25

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 03
RETROSPECTIVE PREMIUM ENDORSEMENT RATING OPTION V – ONE YEAR PLAN
This endorsement is added to Part Five (Premium) because you chose to have the cost of the insurance rated
retrospectively by Ratin
g Option V. This endorsement explains the rating plan and how the retrospective premium will be determined.
This endorsement applies in the states listed in the Schedule. It determines the retrospective premium for the
insurance provided during the rating plan period by this policy and any policy listed in the Schedule. The rating plan
period is the one year period beginning with the effective date of this endorsement.
The amount of retrospective premium depends on five standard elements and two elective elements.
A.

Retrospective Premium Standard Elements
The five standard elements are explained here.

B.

1.

Standard premium is the premium we would charge during the rating plan period if you had not chosen
retrospective premium rating, but with two exceptions. Standard premium does not include the
expense constant charge or the premium discount credit.

2.

Basic premium is less than standard premium. It is standard premium multiplied by a percentage called
the basic premium factor. The basic premium factor varies depending on the total amount of standard
premium. The Schedule shows a range of basic premium factors for differing amounts of estimated
standard premium. The actual basic premium factor will be determined after the standard premium is
determined. If earned standard premium is not within the range of the estimated standard premiums
shown in the Schedule, the basic premium will be recalculated.

3.

Incurred losses are all amounts we pay or estimate we will pay for losses, interest on judgments,
expenses to recover against third parties, and employers liability loss adjustment expenses.

4.

A converted loss is an incurred loss multiplied by a percentage called the loss conversion factor. The
loss conversion factor is shown in the Schedule.

5.

Taxes are a part of the premium we collect. Taxes are determined as a percentage of basic premium
and converted losses. The percentage is called the tax multiplier. It varies by state and by Federal and
non-Federal classifications. The tax multipliers are shown in the Schedule.

Retrospective Premium Elective Elements
Two other elements are included in retrospective premium if you elected to include them. They are the
excess loss premium for the loss limitation, and the retrospective development premium. They are explained
here.
1.

The election of a loss limitation means that the amount of incurred loss to be included in the
retrospective premium is limited to an amount called the loss limitation. The loss limitation applies
separately to each person who sustains bodily injury by disease and separately to all bodily injury
arising out of any one accident.
The charge for this loss limitation is called the excess loss premium. Excess loss premium is a
percentage of standard premium multiplied by the loss conversion factor. The percentage is called the
excess loss premium factor. Taxes are added to excess loss premium just as they are for other
elements of retrospective premium.
Excess loss premium factors vary by state, by classification, and by the amount of the loss limitation. If
you chose this elective element, the loss conversion factor, the loss limitation, the excess loss
premium factors, and the states where they apply are shown in the Schedule.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 26

ENDORSEMENTS

WC 00 05 03
(Continued)
2.

The retrospective development element is used to help stabilize premium adjustments. The premium
for this element is charged with the first three calculations of retrospective premium, and is called the
retrospective development premium. It is a percentage of standard premium multiplied by the loss
conversion factor. The percentage of standard premium is called the retrospective development factor.
Taxes are added to retrospective development premium just as they are for other elements of
retrospective premium.
Retrospective development factors vary by state, by electing a loss limitation, and by first, second, and
third calculations of retrospective premium. If you chose this elective element, the retrospective
development factors are shown in the Schedule.

C.

Retrospective Premium Formula
Insurance policies listed in the Schedule will be combined with this policy to calculate the retrospective
premium. If the policies provide insurance for more than one insured, the retrospective premium will be
determined for all insureds combined, not separately for each insured.

D.

1.

Retrospective premium is the sum of basic premium, converted losses, and taxes, plus the excess loss
premium and retrospective development premium elective elements if you chose them.

2.

The retrospective premium will not be less than the minimum nor more than the maximum
retrospective premium. The minimum and maximum retrospective premiums are determined by
applying the minimum and maximum factors shown in the Schedule to the standard premium.

3.

If this endorsement applies to more than one policy or state, the standard premium will be the sum of
the standard premiums for each policy and state.

Premium Calculations and Payments
1.

We will calculate the retrospective premium using all loss information we have as of a date six months
after the rating plan period ends and annually thereafter. We will have the calculation verified by the
appropriate rate service organization at your request.
We may make a special valuation of the retrospective premium as of any date that you are declared
bankrupt or insolvent, make an assignment for the benefit of creditors, are involved in reorganization,
receivership, or liquidation, or dispose of all your interest in work covered by the insurance. You will
pay the amount due us if the retrospective premium is more than the total standard premium as of the
special valuation date.

E.

2.

After a calculation of retrospective premium, you and we may agree that it is the final calculation. No
other calculation will be made unless there is clerical error in the final calculation.

3.

After each calculation of retrospective premium, you will pay promptly the amount due us, or we will
refund the amount due you. Each insured is responsible for the payment of all standard premium and
retrospective premium calculated under this endorsement.

Work In Other States
If any of the policies provide insurance in a state not listed in the Table of States, and if you begin work in that
state during the rating plan period, this endorsement will apply to that insurance if this rating plan applies in
that state on an interstate basis. The retrospective premium standard elements, and the elective elements
you chose, will be determined by our manuals for that state, and added to the Schedule by endorsement.

F.

Cancelation
1.

If any insurance subject to this endorsement is canceled, the effective date of cancelation will become
the end of the rating plan period for all insurance subject to this endorsement unless we agree with
you, by endorsement, to continue the rating plan period.
WC 00 05 03

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 27

ENDORSEMENTS

(Continued)
2.

If we cancel for nonpayment of premium, the maximum retrospective premium will be based on the
standard premium for the rating plan period, increased pro rata to 365 days.

3.

If you cancel, the standard premium for the rating plan period will be increased by our short rate table
and procedure. This short rate premium will be the minimum retrospective premium and will be used to
determine the basic premium.
The short rate premium will be used to determine the excess loss premium and retrospective
development premium if you chose these elective elements.
The maximum retrospective premium will be based on the standard premium for the rating plan period,
increased pro rata to 365 days.

4.

Section F.3. will not apply if you cancel because:
a.

all work covered by the insurance is completed;

b.

all interest in the business covered by the insurance is sold; or,

c.

you retire from all business covered by the insurance.
Schedule

1.

Other
policies
subject
to
this
Endorsement:______________________________________________

2.

Loss limitation: $

3.

Loss conversion factor: ________

Retrospective

Premium

Minimum Retrospective Premium Factor ________
Maximum Retrospective Premium Factor ________
4.

The basic premium factors shown here are based on estimates of standard premium. If the actual standard
premium is within the range of estimated standard premiums shown here, the basic premium factor will be
obtained by linear interpolation to the nearest one-tenth of 1%. If the actual standard premium is not within
the range of estimated standard premiums, the basic premium factor will be recalculated.

Estimated standard premium:
Basic premium factor:
5.

50%
$________

100%
$________

150%
$________

________

________

________

The tax multipliers, excess loss premium factors, and retrospective development factors, and the states
where they apply, are shown in the Table of States.
NOTES TO RETROSPECTIVE PREMIUM ENDORSEMENT RATING OPTION V - ONE YEAR PLAN

1.

This endorsement is to be used for Rating Option V of the Retrospective Rating Plan. It is designed for a one
year rating plan period.

2.

Identify by policy number any other policy to be combined with this policy for retrospective rating. Other
policies should be endorsed with Retrospective Premium Endorsement (Short Form) to show that they are
subject to this endorsement.
WC 00 05 03

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 28

ENDORSEMENTS

(Continued)
3.Show the amount of the loss limitation, if applicable, in item 2 of the Schedule. If a loss limitation was not elected,
enter "none," "does not apply," or other appropriate text. If the limitation applies in some but not all states,
name the states where it applies.
4.

Use item 3 of the Schedule to show the loss conversion factor, minimum retrospective premium factor, and
the maximum retrospective premium factor.

5.

Use item 4 to show basic premium factors for 50%, 100%, and 150% of estimated standard premium.
Additional columns may be added to show the basic premium factor for other percentages of estimated
standard premium.

6.

The Table of States may be printed at the beginning or end of the Schedule or printed separately. If printed
separately, an appropriate attachment clause should be included on the Schedule, such as "This Schedule
includes the attached Table of States." The display of information on the Table of States may be rearranged
by the company.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 29

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 04
RETROSPECTIVE PREMIUM ENDORSEMENT RATING OPTION V –
THREE YEAR PLAN
This endorsement is added to Part Five (Premium) because you chose to have the cost of the insurance rated
retrospectively by Rating Option V. This endorsement explains the rating plan and how the retrospective premium
will be determined.
This endorsement applies in the states listed in the Schedule. It determines the retrospective premium for the
insurance provided during the rating plan period by this policy, any policy listed in the Schedule, and the renewals of
each. The rating plan period is the three year period beginning with the effective date of this endorsement.
The amount of retrospective premium depends on five standard elements and two elective elements.
A.

Retrospective Premium Standard Elements
The five standard elements are explained here.

B.

1.

Standard premium is the premium we would charge during the rating plan period if you had not chosen
retrospective premium rating, but with two exceptions. Standard premium does not include the
expense constant charge or the premium discount credit.

2.

Basic premium is less than standard premium. It is standard premium multiplied by a percentage called
the basic premium factor. The basic premium factor varies depending on the total amount of standard
premium. The Schedule shows a range of basic premium factors for differing amounts of estimated
standard premium. The actual basic premium factor will be determined after the standard premium is
determined. If earned standard premium is not within the range of the estimated standard premiums
shown in the Schedule, the basic premium will be recalculated.

3.

Incurred losses are all amounts we pay or estimate we will pay for losses, interest on judgments,
expenses to recover against third parties, and employers liability loss adjustment expenses.

4.

A converted loss is an incurred loss multiplied by a percentage called the loss conversion factor. The
loss conversion factor is shown in the Schedule.

5.

Taxes are a part of the premium we collect. Taxes are determined as a percentage of basic premium
and converted losses. The percentage is called the tax multiplier. It varies by state and by Federal and
non-Federal classifications. The tax multipliers or an average tax multiplier are shown in the Schedule.
Tax multipliers may change during the rating plan period. Changes will be shown by endorsement.

Retrospective Premium Elective Elements
Two other elements are included in retrospective premium if you elected to include them. They are the
excess loss premium for the loss limitation, and the retrospective development premium. They are explained
here.
1.

The election of a loss limitation means that the amount of incurred loss to be included in the
retrospective premium is limited to an amount called the loss limitation. The loss limitation applies
separately to each person who sustains bodily injury by disease and separately to all bodily injury
arising out of any one accident.
The charge for this loss limitation is called the excess loss premium. Excess loss premium is a
percentage of standard premium multiplied by the loss conversion factor. The percentage is called the
excess loss premium factor. Taxes are added to excess loss premium just as they are for other
elements of retrospective premium.
Excess loss premium factors vary by state, by classification, and by the amount of the loss limitation. If
you chose this elective element, the loss conversion factor, the loss limitation, the excess loss
premium factors, and the states where they apply are shown in the Schedule. Excess loss premium
factors may change during the policy period. Changes will be shown by endorsement.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 30

ENDORSEMENTS

WC 00 05 04
(Continued)
2.The retrospective development element is used to help stabilize premium adjustments. The premium for this
element is charged with the first three calculations of retrospective premium, and is called the
retrospective development premium. It is a percentage of standard premium multiplied by the loss
conversion factor. The percentage of standard premium is called the retrospective development factor.
Taxes are added to retrospective development premium just as they are for other elements of
retrospective premium.
Retrospective development factors vary by state, by electing a loss limitation, and by first, second, and
third calculations of retrospective premium. If you chose this elective element, the retrospective
development factors are shown in the Schedule.
C.

Retrospective Premium Formula
Insurance policies listed in the Schedule will be combined with this policy to calculate the retrospective
premium. If the policies provide insurance for more than one insured, the retrospective premium will be
determined for all insureds combined, not separately for each insured.

D.

1.

Retrospective premium is the sum of basic premium, converted losses, and taxes, plus the excess loss
premium and retrospective development premium elective elements if you chose them.

2.

The retrospective premium will not be less than the minimum nor more than the maximum
retrospective premium. The minimum and maximum retrospective premiums are determined by
applying the minimum and maximum factors shown in the Schedule to the standard premium.

3.

If this endorsement applies to more than one policy or state, the standard premium will be the sum of
the standard premiums for each policy and state.

Premium Calculations and Payments
1.

We will calculate the retrospective premium using all loss information we have as of a date six months
after the rating plan period ends and annually thereafter. We will have the calculation verified by the
appropriate rate service organization at your request.
We may make a special valuation of the retrospective premium as of any date that you are declared
bankrupt or insolvent, make an assignment for the benefit of creditors, are involved in reorganization,
receivership, or liquidation, or dispose of all your interest in work covered by the insurance. You will
pay the amount due us if the retrospective premium is more than the total standard premium as of the
special valuation date.
We may make interim calculations of retrospective premium for the first year and the first two years of
the rating plan period. We will use all loss information we have as of a date six months after the end of
each of these periods.

E.

2.

After a calculation of retrospective premium, you and we may agree that it is the final calculation. No
other calculation will be made unless there is clerical error in the final calculation.

3.

After each calculation of retrospective premium, you will pay promptly the amount due us, or we will
refund the amount due you. Each insured is responsible for the payment of all standard premium and
retrospective premium calculated under this endorsement.

Work In Other States
If any of the policies provide insurance in a state not listed in the Table of States, and if you begin work in that
state during the rating plan period, this endorsement will apply to that insurance if this rating plan applies in
that state on an interstate basis. The retrospective premium standard elements, and the elective elements
you chose, will be determined by our manuals for that state, and added to the Schedule by endorsement.

WC 00 05 04
(Continued)

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 31

F.

ENDORSEMENTS

Cancelation and Nonrenewal
1.

If any insurance subject to this endorsement is canceled or is not renewed, the effective date of
cancelation or nonrenewal will become the end of the rating plan period for all insurance subject to this
endorsement unless we agree with you, by endorsement, to continue the rating plan period.

2.

If we cancel or do not renew for nonpayment of premium, the maximum retrospective premium will be
based on the standard premium for the rating plan period, increased pro rata to three years (1095
days).

3.

If you cancel or do not renew, the standard premium for the rating plan period will be increased by our
short rate table and procedure. This short rate premium will be the minimum retrospective premium
and will be used to determine the basic premium.
The short rate premium will be used to determine the excess loss premium and retrospective
development premium if you chose these elective elements.
The maximum retrospective premium will be based on the standard premium for the rating plan period,
increased pro rata to three years (1095 days).

4.

Section F.3. will not apply if you cancel or do not renew because:
a.

all work covered by the insurance is completed;

b.

all interest in the business covered by the insurance is sold; or,

c.

you retire from all business covered by the insurance.
Schedule

1.Other
policies
subject
to
this
Retrospective
________________________________________________

2.

Loss limitation: $

3.

Loss conversion factor: ________

Premium

Endorsement:

Minimum Retrospective Premium Factor ________
Maximum Retrospective Premium Factor ________
4.

The basic premium factors shown here are based on estimates of standard premium. If the actual standard
premium is within the range of estimated standard premiums shown here, the basic premium factor will be
obtained by linear interpolation to the nearest one-tenth of 1%. If the actual standard premium is not within
the range of estimated standard premiums, the basic premium factor will be recalculated.

Estimated standard premium:
Basic premium factor:
5.

50%
$________

100%
$________

150%
$________

________

________

________

The tax multipliers, excess loss premium factors, and retrospective development factors, and the states
where they apply, are shown in the Table of States.

WC 00 05 04
(Continued)

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 32

ENDORSEMENTS

NOTES TO RETROSPECTIVE PREMIUM ENDORSEMENT RATING OPTION V THREE YEAR PLAN
1.

This endorsement is to be used for Rating Option V of the Retrospective Rating Plan. It is designed for a
three year rating plan period.

2.

Identify by policy number any other policy to be combined with this policy for retrospective rating. Other
policies should be endorsed with Retrospective Premium Endorsement (Short form) to show that they are
subject to this endorsement.

3.

Show the amount of the loss limitation, if applicable, in item 2 of the Schedule. If a loss limitation was not
elected, enter "none," "does not apply," or other appropriate text. If the limitation applies in some but not all
states, name the states where it applies.

4.

Use Item 3 of the Schedule to show the loss conversion factor, minimum retrospective premium factor, and
the maximum retrospective premium factor.

5.

Use Item 4 to show basic premium factors of 50%, 100%, and 150% of estimated standard premium.
Additional columns may be added to show the basic premium factor for other percentages of estimated
standard premium.

6.

The Table of States may be printed at the beginning or end of the Schedule or printed separately. If printed
separately, an appropriate attachment clause should be included on the Schedule, such as: "This Schedule
includes the attached Table of States." The display of information on the Table of States may be rearranged
by the company.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 33

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 05
RETROSPECTIVE PREMIUM ENDORSEMENT RATING OPTION V –
LONG TERM CONSTRUCTION PROJECT
This endorsement is added to Part Five (Premium) because you chose to have the cost of the insurance rated
retrospectively by Rating Option V. This endorsement explains the rating plan and how the retrospective premium
will be determined.
This endorsement applies in the states listed in the Schedule. It determines the retrospective premium for the
insurance provided during the rating plan period by this policy, any policy listed in the Schedule, and the renewals of
each. The rating plan period is the duration of the construction project described on the information Page, beginning
with the effective date of this endorsement.
The amount of retrospective premium depends on five standard elements and two elective elements.
A.

Retrospective Premium Standard Elements
The five standard elements are explained here.

B.

1.

Standard premium is the premium we would charge during the rating plan period if you had not chosen
retrospective premium rating, but with two exceptions. Standard premium does not include the
expense constant charge or the premium discount credit.

2.

Basic premium is less than standard premium. It is standard premium multiplied by a percentage called
the basic premium factor. The basic premium factor varies depending on the total amount of standard
premium. The Schedule shows a range of basic premium factors for differing amounts of estimated
standard premium. The actual basic premium factor will be determined after the standard premium is
determined. If earned standard premium is not within the range of the estimated standard premiums
shown in the Schedule, the basic premium will be recalculated.

3.

Incurred losses are all amounts we pay or estimate we will pay for losses, interest on judgments,
expenses to recover against third parties, and employers liability loss adjustment expenses.

4.

A converted loss is an incurred loss multiplied by a percentage called the loss conversion factor. The
loss conversion factor is shown in the Schedule.

5.

Taxes are a part of the premium we collect. Taxes are determined as a percentage of basic premium
and converted losses. The percentage is called the tax multiplier. It varies by state and by Federal and
non-Federal classifications. The tax multipliers or an average tax multiplier are shown in the Schedule.
Tax multipliers may change during the rating plan period. Changes will be shown by endorsement.

Retrospective Premium Elective Elements
Two other elements are included in retrospective premium if you elected to include them. They are the
excess loss premium for the loss limitation, and the retrospective development premium. They are explained
here.
1.

The election of a loss limitation means that the amount of incurred loss to be included in the
retrospective premium is limited to an amount called the loss limitation. The loss limitation applies
separately to each person who sustains bodily injury by disease and separately to all bodily injury
arising out of any one accident.
The charge for this loss limitation is called the excess loss premium. Excess loss premium is a
percentage of standard premium multiplied by the loss conversion factor. The percentage is called the
excess loss premium factor. Taxes are added to excess loss premium just as they are for other
elements of retrospective premium.
Excess loss premium factors vary by state, by classification, and by the amount of the loss limitation. If
you chose this elective element, the loss conversion factor, the loss limitation, the excess loss
premium factors, and the states where they apply are shown in the Schedule. Excess loss premium
factors may change during the policy period. Changes will be shown by endorsement.
WC 00 05 05
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 34

ENDORSEMENTS

(Continued)
2.

The retrospective development element is used to help stabilize premium adjustments. The premium
for this element is charged with the first three calculations of retrospective premium, and is called the
retrospective development premium. It is a percentage of standard premium multiplied by the loss
conversion factor. The percentage of standard premium is called the retrospective development factor.
Taxes are added to retrospective development premium just as they are for other elements of
retrospective premium.
Retrospective development factors vary by state, by electing a loss limitation, and by first, second, and
third calculations of retrospective premium. If you chose this elective element, the retrospective
development factors are shown in the Schedule.

C.

Retrospective Premium Formula
Insurance policies listed in the Schedule will be combined with this policy to calculate the retrospective
premium. If the policies provide insurance for more than one insured, the retrospective premium will be
determined for all insureds combined, not separately for each insured.

D.

1.

Retrospective premium is the sum of basic premium, converted losses, and taxes, plus the excess loss
premium and retrospective development premium elective elements if you chose them.

2.

The retrospective premium will not be less than the minimum nor more than the maximum
retrospective premium. The minimum and maximum retrospective premiums are determined by
applying the minimum and maximum factors shown in the Schedule to the standard premium.

3.

If this endorsement applies to more than one policy or state, the standard premium will be the sum of
the standard premiums for each policy and state.

Premium Calculations and Payments
1.

We will calculate the retrospective premium using all loss information we have as of a date six months
after the rating plan period ends and annually thereafter. We will have the calculation verified by the
appropriate rate service organization at your request.
We may make a special valuation of the retrospective premium as of any date that you are declared
bankrupt or insolvent, make an assignment for the benefit of creditors, are involved in reorganization,
receivership, or liquidation, or dispose of all your interest in work covered by the insurance. You will
pay the amount due us if the retrospective premium is more than the total standard premium as of the
special valuation date.
We may make interim calculations of retrospective premium for the first year and the first two years of
the rating plan period. We will use all loss information we have as of a date six months after the end of
each of these periods.

E.

2.

After a calculation of retrospective premium, you and we may agree that it is the final calculation. No
other calculation will be made unless there is clerical error in the final calculation.

3.

After each calculation of retrospective premium, you will pay promptly the amount due us, or we will
refund the amount due you. Each insured is responsible for the payment of all standard premium and
retrospective premium calculated under this endorsement.

Work In Other States
If any of the policies provide insurance in a state not listed in the Table of States, and if you begin work in that
state during the rating plan period, this endorsement will apply to that insurance if this rating plan applies in
that state on an interstate basis. The retrospective premium standard elements, and the elective elements
you chose, will be determined by our manuals for that state, and added to the Schedule by endorsement.

WC 00 05 05
(Continued)
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 35

F.

ENDORSEMENTS

Cancelation and Nonrenewal
1.

If any insurance subject to this endorsement is canceled or is not renewed, the effective date of
cancelation or nonrenewal will become the end of the rating plan period for all insurance subject to this
endorsement unless we agree with you, by endorsement, to continue the rating plan period.

2.

If we cancel or do not renew because of nonpayment of premium, the maximum retrospective premium
will be based on the standard premium for the rating plan period plus the estimated standard premium
from the end of the rating plan period to the estimated project completion date.

3.

If you cancel or do not renew, the standard premium for the rating plan period will be increased by our
short rate table and procedure. This short rate premium will be the minimum retrospective premium
and will be used to determine the basic premium.
The short rate premium will be used to determine the excess loss premium and retrospective
development premium if you chose these elective elements.
The maximum retrospective premium will be based on the standard premium for the rating plan period
plus the estimated standard premium from the end of the rating plan period to the estimated project
completion date.
Section F.3. will not apply if you cancel or do not renew because:
a.

all work covered by the insurance is completed;

b.

all interest in the business covered by the insurance is sold; or,

c.

you retire from all business covered by the insurance.
Schedule

1. Other
policies
subject
to
this
_____________________________________________

Retrospective

Premium

Endorsement:

_______________________________________________________________________________________
____________
2.

Loss limitation: $

3.

Loss conversion factor:___________
Minimum Retrospective Premium Factor ____________
Maximum Retrospective Premium Factor ___________

4.

The basic premium factors shown here are based on estimates of standard premium. If the actual standard
premium is within the range of estimated standard premiums shown here, the basic premium factor will be
obtained by linear interpolation to the nearest one-tenth of 1%. If the actual standard premium is not within
the range of estimated standard premiums, the basic premium factor will be recalculated.

Estimated standard premium:
Basic premium factor:
5.

50%

100%

150%

$ ______

$ ______

$ _______

_______

_______

________

The tax multipliers, excess loss premium factors, and retrospective development factors, and the states
where they apply, are shown in the Table of States.
WC 00 05 05
(Continued)

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 36

ENDORSEMENTS

NOTES TO RETROSPECTIVE PREMIUM ENDORSEMENT RATING OPTION V –
LONG TERM CONSTRUCTION PROJECT
1.

This endorsement is to be used for Rating Option V of the Retrospective Rating Plan. It is designed for a
rating plan period equal to the duration of the long term construction project described on the Information
Page.

2.

Identify by policy number any other policy to be combined with this policy for retrospective rating. Other
policies should be endorsed with Retrospective Premium Endorsement (Short Form) to show that they are
subject to this endorsement.

3.

Show the amount of the loss limitation, if applicable, in item 2 of the Schedule. If a loss limitation was not
elected, enter "none," "does not apply," or other appropriate text. If the limitation applies in some but not all
states, name the states where it applies.

4.

Use item 3 of the Schedule to show the loss conversion factor, minimum retrospective premium factor, and
the maximum retrospective premium factor.

5.

Use item 4 to show basic premium factors for 50%, 100%, and 150% of estimated standard premium.
Additional columns may be added to show the basic premium factor for other percentages for estimated
standard premium.

6. The Table of States may be printed at the beginning or end of the Schedule or printed separately. If printed
separately, an appropriate attachment clause should be included on the Schedule, such as: "This Schedule
includes the attached Table of States." The display of information on the Table of States may be rearranged
by the company.

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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 08
RETROSPECTIVE PREMIUM ENDORSEMENT – AVIATION EXCLUSION
Premium and incurred losses arising out of an aviation classification listed in the Schedule are excluded from
retrospective rating.
Schedule
Note 1: Use this endorsement if aviation exposures are not subject to retrospective rating.
Note 2: List the applicable classifications in the Schedule.

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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 09A
RETROSPECTIVE PREMIUM ENDORSEMENT CHANGES
The Retrospective Premium Endorsement attached to the policy is changed by the information shown in the
Schedule.
Schedule
1.

The excess loss premium factor is changed as follows:
State

Excess Loss Premium Factor

2.

Retrospective Development Premium does not apply in these states:

3.

The Retrospective Development Factors are changed as follows:
State

4.

Effective Date

Retrospective Development Factors
2nd
3rd
1st

Effective Date

The tax multiplier is changed as follows:

State

State
(Other Than
"F" Classes)

Federal
("F" Classes
Only)

Effective Date

Note 1: Use item 1 of the Schedule to show a change in the excess loss premium factor on an outstanding basis.
Note 2: Use item 2 of the Schedule to show that retrospective development factors do not apply in a particular
state.
Note 3: Use item 3 of the Schedule to show retrospective development factors approved after the effective date of
the policy.
Note 4: Use item 4 of the Schedule to show a change in the tax multiplier on an outstanding basis.

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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 10
RETROSPECTIVE PREMIUM ENDORSEMENT NON-RATABLE CATASTROPHE
ELEMENT OR SURCHARGE
This endorsement changes the Retrospective Premium Endorsement attached to the policy.
1.

Standard premium excludes the portion of the premium that is determined by the application of a non-ratable
catastrophe element in a rate or a non-ratable catastrophe surcharge required by our manuals. The
classifications involving such premiums are listed in the Schedule.

2.

Incurred losses do not include:
a.

the cost in excess of the two most costly claims arising out of an accident involving two or more
persons under a classification for which our manuals contain a non-ratable catastrophe element.

b.

losses involving passenger employees, other than members of the flying crew, if the losses result from
the crash of an aircraft described on the Aircraft Premium Endorsement.
Schedule

Note 1:

Use this endorsement if the policy is retrospectively rated and covers operations or classifications
that involve a non-ratable catastrophe element or surcharge. Examples include aircraft operations
and explosives and ammunition manufacturing classifications. See the applicable experience rating
plan manual.

Note 2:

Use the Schedule to list the classifications that affect this endorsement.

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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 05 11
RETROSPECTIVE PREMIUM ENDORSEMENT SHORT FORM
The premium for this policy will be determined by the retrospective premium endorsement forming a part of policy
number.

Note 1:

If the insured has more than one policy subject to the same retrospective rating Option, use this
endorsement to identify the policy that carries the retrospective premium endorsement.
Show that policy number in the space provided in this endorsement. Any other information necessary
to identify that policy may be shown on this endorsement at the carrier's option.

Note 2:

If one year policies are issued with a rating plan period longer than one year, this Short Form
Endorsement should identify the first policy issued during the rating plan period, because that policy
is the only one to be endorsed with the three year or long term retrospective premium endorsement.

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ENDORSEMENTS

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.

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ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 04 01A
AIRCRAFT PREMIUM ENDORSEMENT
Additional premium is charged for each aircraft shown in the Schedule. The additional premium is not subject to
adjustment unless this policy is cancelled. You may substitute one aircraft for another without additional charge if
the substitute aircraft has no more seats than the aircraft shown in the Schedule.
Schedule

State

Aircraft

Passenger

Maximum

Estimated

Seat Charge

Charge

Premium

Notes:
1. Use this endorsement to show the additional premium required for passenger seat surcharge when
classification code 7421 is assigned.
2.

Report passenger seat surcharge under Code 9108.

3.

Show the state(s) to which the payroll of classification Code 7421 is assigned.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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 Act 44 of 1993 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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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.

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ENDORSEMENTS

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)
Policy Number (WC 89 06 02)
Effective Date (WC 89 06 03)
Expiration Date (WC 89 06 04)
Insured's Mailing Address (WC 89 06 05)
Experience Modification (WC 89 04 06)
Producer's Name (WC 89 06 07)
Change in Workplace of Insured (WC 89 06 08)
Insured's Legal Status (WC 89 06 10)

Item 3.A. States (WC 89 06 11)
Item 3.B. Limits (WC 89 06 12)
Item 3.C. States (WC 89 06 13)
Item 3. D. Endorsement Numbers (WC 89 06 14)
Item 4.* Class, Rate, Other (WC 89 04 15)
Interim Adjustment of Premium (WC 89 04 16)
Carrier Servicing Office (WC 89 06 17)
Interstate/Intrastate Risk I.D. Number (WC 89 06 18)
Carrier Number (WC 89 06 19)

is changed to read:
*Item 4. Change To:

Classifications

Minimum Premium $

Code
No.

Premium Basis
Total Estimated
Annual
Remuneration

Rate Per $100
of Remuneration

Estimated
Annual Premium

Total Estimated Annual 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.

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ENDORSEMENTS

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

2.

State of Special or Temporary Employment

3.

Contract or Project

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 subsequently to preparation of
the policy.)
Endorsement Effective
Insured

Policy No.

Insurance Company
____________________________

Endorsement No.
Premium $
Countersigned By

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ENDORSEMENTS

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.

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ENDORSEMENTS

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 _

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ENDORSEMENTS

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 expir4ation date if:
a.

you notify us or the agent or broker who procured this policy that you do not want the policy
renewed; or
you fail to pay all premiums when due; or
you obtain other insurance as a replacement of the policy.

b.
c.

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:

d.

2.

3.

If the Company cancels, the unearned premium will be returned to you within 10 business days
after the
effective date of cancellation.
e. If you cancel, the unearned premium will be returned within 30 days after the effective date of
cancellation.
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.
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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ENDORSEMENTS

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 60

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 01 10
*MIGRANT AND SEASONAL AGRICULTURAL WORKER PROTECTION ACT
EXCLUSION ENDORSEMENT
This policy does not cover damages payable under the Migrant and Seasonal Agricultural Worker Protection Act (29
USC § 1801 – 1872) or any amendment to that law.
NOTE:
1.

The Migrant and Seasonal Agricultural Worker Protection Act makes agricultural employers, agricultural

contractors and agricultural associations liable for bodily injuries sustained by an employee due to intentional
violation of the Act or regulations under the Act.

2.

Use this endorsement if the insured has an exposure, under the MSAWPA that is to be excluded.

3.

To exclude coverage in some but not all states, the insurer may add the following statement:
This endorsement applies only to work in these states:
Or
This endorsement does not apply in these states:

IMPORTANT NOTE: Endorsement WC 00 01 10 withdrawn effective April 1, 1992

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 61

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 01 09A

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 USC Sections 1331-1356). 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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 62

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 00 03 18
AMENDATORY ENDORSEMENT
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. It includes any amendments to that
law which are in effect during the policy period. It does not include any federal workers or workmen's
compensation law, any federal occupational disease law or the provisions of any law that provide
nonoccupational disability benefits.

The insurance afforded by Part Two (Employers Liability Insurance) is subject to the following additional provisions:
C.

I.

Exclusions
This insurance does not cover:
7.

damages arising out of coercion, criticism, demotion, evaluation, reassignment, discipline, defamation,
harassment, humiliation, discrimination against or termination of any employee, or any personnel
practices, policies, acts or omissions.

8.

bodily injury to any person in work subject to the Longshore and Harbor Workers' Compensation Act
(33 USC Sections 901-950), the Nonappropriated Fund Instrumentalities Act (5 USC Sections 81718173), the Outer Continental Shelf Lands Act (43 USC Sections 1331-1356), the Defense Base Act (42
USC Sections 1651-1654), the Federal Coal Mine Health and Safety Act of 1969 (30 USC Sections
901-942), any other federal workers or workmen's compensation law or other federal occupational
disease law, or any amendments to these laws.

9.

bodily injury to any person in work subject to the Federal Employers' Liability Act (45 USC Sections 5160), any other federal laws obligating an employer to pay damages to an employee due to bodily injury
arising out of or in the course of employment, or any amendments to those laws.

10.

bodily injury to a master or member of the crew of any vessel.

11.

fines or penalties imposed for violation of federal or state law.

12.

damages payable under the Migrant and Seasonal Agricultural Worker Protection Act (29 USC
Sections 1801-1872) and under any other federal law awarding damages for violation of those laws or
regulations issued thereunder, and any amendments to those laws.

Actions Against Us is subject to the following additional provision:
The bankruptcy or insolvency of you or your estate will not relieve us of our obligations under this Part.

Part Three (Other States Insurance) is changed as follows:
A.

How This Insurance Applies
2.

If you begin work in any one of those states after the effective date of this policy and are not insured or
are not self-insured for such work, all provisions of the policy will apply as though that state were listed
in Item 3.A. of the Information Page.

4.

If you have work on the effective date of this policy in any state not listed in Item 3.A. of the Information
Page, coverage will not be afforded for that state unless we are notified within thirty days.
Schedule

This endorsement applies in the states listed below:

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 63

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
WC 37 04 04B
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 policy period beginning with the next normal anniversary rating date.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 64

ENDORSEMENTS

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 65

ENDORSEMENTS

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 nonprofit corporation are eligible.

Schedule

Name of Officer

---#

Office
Held

--- Signature
Optional

*Type of
Corporation
(“S” or “C”)
or V Interest

Policy Number _____________________________________________________

___

Policy Effective Date ________________________________________________________
Carrier ____________________________________________________

___

_

Insured’s Name ___________________________________________________

_

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

%
Ownership
Interest

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 66

ENDORSEMENTS

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 67

ENDORSEMENTS

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 $__________

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 68

ENDORSEMENTS

Workers Compensation and Employers Liability Insurance Policy
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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 69

ENDORSEMENTS

WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 04 21 C
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 A),
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

© 2008 National Council on Compensation Insurance, Inc.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 70

ENDORSEMENTS

WORKERS COMPENSATION AND EMPLOYERS LIABILITY INSURANCE POLICY
WC 00 04 22 A

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 2007. 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 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 concurrence with the Secretary
of State, and the Attorney General of the United States as meeting all of the following requirements:
a.
b.
c.
d.

The act is an act of terrorism.
The act is violent or dangerous to human life, property or infrastructure.
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.
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, 2008, and ending on December 31, 2014, an
amount equal to 20% of our direct earned premiums, over the calendar year immediately preceding the applicable
Program Year.
“Program Year” refers to each calendar year between January 1, 2008 and December 31, 2014, as applicable.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE: DECEMBER 1, 2009
Page 71

ENDORSEMENTS

Limitation of Liability
The Act limits our liability to you under this policy. If aggregate Insured Losses exceed $100,000,000,000 in a
Program 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.
Policyholder Disclosure Notice
1. Insured Losses would be partially reimbursed by the United States Government. If the aggregate industry
Insured Losses exceed $100,000,000 in a Program Year, the United States Government would pay 85% 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

© 2008 National Council on Compensation Insurance, Inc.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

APPLICATION FOR EXECUTIVE
OFFICER EXCEPTION

Commonwealth of Pennsylvania
Department of Labor and Industry
Bureau of Workers’ Compensation
COMPLIANCE SECTION
1171 S. Cameron Street, Room 103
Harrisburg PA 17104-2501
(717)787-3567

INSTRUCTIONS: Submit one original Application for the corporation along with an Executive

Officer’s
Declaration for every officer having an ownership interest. The total ownership interest of all
Declarations combined must equal 100%. If the corporation has workers’ compensation insurance,
all
forms must be submitted directly to the insurance carrier. If not, submit all original forms to the
address
on left. See Form Completion Hints on reverse side.
CORPORATION INFORMATION
Federal Employer Identification Number

Telephone

-

-

-

Corporation’s Full Legal Name

Corporation Address (line 1)

Corporation Address (line 2)

City

State

Zip
-

Does the corporation have PA employees other than those listed on the attached declaration(s)?

Yes

No

If Yes, employer’s current workers’ compensation coverage:
Insurance Company Name

Policy Number

Month
Policy Effective Start Date

Day
-

Year
-

Month
Policy Effective End Date

Day
-

Year
-

Corporation Type: (Check only one box)
Subchapter S

Subchapter C

Nonprofit

I, the undersigned, verify that I am signing in my capacity as an Executive Officer for
the above named corporation and that I am
authorized to do so. I further verify that the facts set forth in this Executive Officer’s Exception Application are true and correct to
the best of my knowledge, information, and belief. This verification is made subject to the penalties of 18 Pa.C.S. §4904, relating to
unsworn falsification to authorities.
Month Day
Year
Signature of Executive Officer

Date

First Name
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

-

-

For Bureau Use ONLY…

Last Name

Title

509 0705

FORM COMPLETION HINTS

In General:
This form will be machine-read by the Bureau of Workers’ Compensation. The red lines and boxes will “drop out” during
processing so that the information typed or written (typed is preferable) on the form can be automatically “read” and used by the
Bureau’s computer system. Forms that do not meet Bureau requirements will be rejected. Do not staple forms together.
Where to Type:
When typing a form, begin in the left most box of each set of red boxes. Use normal spacing (do not put one letter per box)
staying within the range of boxes. Avoid typing in the margins. Use black ink only. For example:
First Name

Last Name

JOHNATHAN

JONES

Where to Handwrite:
When completing a form by hand, print clearly, using uppercase letters, in black ink only, placing one letter or numeral within
each box. For example:
First Name

Last Name

J O HN A T H A N

JONES

Dates:
Enter all dates as MMDDYYYY. For example:
Month

Day

04272005

Year

OR

Month

Day

Year

04

2 7

200 5

Telephone Numbers:
The first three digits are the area code. No need for parenthesis. For example:
Telephone

7175553894

Telephone

OR

71 7

55 5

3 89 4

Auxiliary aids and services are available upon request to individuals with disabilities.
Equal Opportunity Employer/Program

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Commonwealth of Pennsylvania
Department of Labor & Industry
Bureau of Workers’ Compensation
COMPLIANCE SECTION
1171 S. Cameronexemption
Street, Room 103
Harrisburg PA 17104-2501
(717)787-3567

EXECUTIVE OFFICER’S DECLARATION
INSTRUCTIONS: Each executive officer having an ownership interest in a corporation seeking
must complete an original Declaration for submission with the Corporation’s Application for Executive
Officer Exception. The total ownership interest for all Declarations combined must equal 100%. See the
Form Completion Hints on the reverse side for additional information and the Application for Executive
Officer Exception for filing instructions.

I, the below named Executive Officer, do hereby knowingly and voluntarily elect not to be an employee of the below named corporation for
purposes of the Pennsylvania Workers’ Compensation Act, and waive any and all benefits and rights to which I might be entitled under the
Pennsylvania Workers Compensation Act (77 P.S. §1, et seq.).
I do hereby state and affirm that I am an executive officer who: (check only one box)

Has an ownership interest in a Subchapter S corporation as defined by the Federal Tax Reform Code of 1971.
Has at least 5% ownership interest in a Subchapter C corporation as defined by the Federal Tax Reform Code of 1971.
Serves voluntarily and without remuneration for a nonprofit corporation

I, the undersigned, verify that the facts set forth in this Executive Officer’s Declaration are true and correct to
the best of my
knowledge, information and belief. This verification is made subject to the penalties of 18 Pa.C.S. § 4904, relating to unsworn
falsification to authorities.
Month

Signature of Executive Officer

Date

Day

-

Corporation’s Full Legal Name

Title of Executive Officer

First Name

513 0705

Middle Name

Last Name

Suffix (ex: Jr.)

Social Security Number

Percentage of Ownership

Telephone

Address (Business or residence address acceptable)

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

Year

-

City

State

Zip

-

For Bureau Use ONLY….

FORM COMPLETION HINTS
In General:
This form will be machine-read by the Bureau of Workers Compensation. The red lines and boxes will “drop out” during
processing so that the information typed or written (typed is preferable) on the form can be automatically “read” and used by the
Bureau’s computer system. Forms that do not meet Bureau requirements will be rejected. Do not staple forms together.
Where to Type:
When typing a form, begin in the left most box of each set of red boxes. Use normal spacing (do not put one letter per box)
staying within the range of boxes. Avoid typing in the margins. Use black ink only. For example:
First Name

Last Name

JOHNATHAN

JONES

Where to Handwrite:
When completing a form by hand, print clearly, using uppercase letters, in black ink only, placing one letter or numeral within
each box. For example:
First Name

Last Name

J O HN A T H A N

JONES

Dates:
Enter all dates as MMDDYYYY. For example:
Month

Day

04272005

Year

OR

Month

Day

Year

04

2 7

2 005

Telephone Numbers:
The first three digits are the area code. No need for parenthesis. For example:
Telephone

7175553894

Telephone

OR

71 7

55 5

3 89 4

Auxiliary aids and services are available upon request to individuals with disabilities.
Equal Opportunity Employer/Program

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 4
EFFECTIVE DATE: DECEMBER 1, 2009
PAGE 1

RETROSPECTIVE RATING PLANS

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.
Act 44 of 1993 requires Bureau filings other than USL&HW filings to exclude all expense and profit
considerations as well as loss adjustment expenses. Effective December 1, 1993, the Bureau has filed
and this Manual includes only selected rating values which are exclusive of expense and profit
considerations for coverages other than USL&HW and which are inclusive of such provisions for USL&HW
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 supercede application of the Bureau
values. Information regarding such individual carrier retrospective rating plans must be obtained from
those carriers or their authorized representatives.
IMPORTANT NOTES
¾

Carriers may refer to Bureau Circular No. 1299 for information regarding implementation
of Act 44 of 1993 with respect to retrospective rating plans,

¾

Selected Retrospective Rating Plan Rating Values
See Section 2 - Rating Values and Classifications of this Manual for values

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5
EFFECTIVE DATE: DECEMBER 1, 2009
Page 1

EXPERIENCE RATING PLAN

TABLE OF CONTENTS
SECTION 5 – EXPERIENCE RATING PLAN
I.

INSTRUCTIONS

II.

DEFINITIONS
1. Risk
2. Legal Entity
3. Affiliate
4. Experience
5. Appeals

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
SCHEDULE RATING PLAN

VII.

TABLE B – Credibility Table

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5
EFFECTIVE DATE: DECEMBER 1, 2009
Page 2

EXPERIENCE RATING PLAN

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 normal
anniversary rating 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.

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.
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:

5.

For special provisions applicable to self-insurers' data see Rule 6 of Section III.

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.
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.

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(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 non-rateable element and seat
surcharge for Aircraft Operation, the non-rateable 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.

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 threequarters (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 selfinsured 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 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

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(ii)

(b)

(c)

EXPERIENCE RATING PLAN

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.
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.
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
Company A
Company B
Company C
Company D
Company E

Rating
Combined
A&B
Combined
C&D
Separate

Policy
Combined
Policy 1
Combined
Policy 2
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.

(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
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EXPERIENCE RATING PLAN

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)

9.

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.

Ownership Changes.
(a)

(b)

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

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 anniversary rating date 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 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)

(d)

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.

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.

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(e)

EXPERIENCE RATING PLAN

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)

(ii)

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.

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)
(ii)

the insurance carrier or carriers request that new modifications be established, and
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, and (2)
all or substantially all 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
ratings
of the second entity.
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 normal anniversary rating date 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 experience modification.
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EXPERIENCE RATING PLAN

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.
v.

Premium under Rule 1 of the Atomic Energy Procedure.
The surcharge premium under Rule 2 of the Atomic Energy Procedure.

vi.
vii.
viii

The seat surcharge premium for Aircraft Operation.
Premium developed under Code 9740 - Terrorism
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:

4.

(a)

The experience modification effective as of the normal anniversary rating date 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 experience modification in effect as of the normal termination date shall remain in effect until the termination
date of the extended policy. The carrier rates and experience modification which would have become effective as
of the normal anniversary rating date shall apply for a period of one year from the effective date of the renewal
policy.

(c)

If a policy is written for a period of one year, but is extended for a period of more than 16 days but not in excess of
60 days, the authorized rates and experience modification shall apply as of the normal anniversary rating date for
the unexpired portion of the extended policy period, and shall also apply for a period of one year from the effective
date of the renewal policy.

(d)

If a policy becomes effective on a date more than three months after the normal anniversary rating date:
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 normal anniversary rating date. The new
normal anniversary rating date shall be the date twelve months after the effective date of the outstanding
policy.

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 a normal
anniversary rating date 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 normal anniversary rating
date. Any policy effective prior to the normal anniversary rating date 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 normal anniversary rating
date established by the Bureau shall be written to expire concurrently with the next ensuing normal anniversary rating
date or shall be cancelled as of that date.
Any policies subject to this rule which are extended beyond the normal period of twelve months shall be subject to the
provisions of Rules 3(b) and 3(c) of this Section.
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EXPERIENCE RATING PLAN

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. It shall also exclude the exposure and any
losses under Code 9108 Passenger Seat Surcharge.

Rating Forms. To determine the experience modification, the prescribed experience shall be tabulated by the Bureau on
approved rating form.
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. 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
it shall be permissible to submit a revised reporting requesting adjustment of the affected rating or ratings, provided
such request is made within 24 months (see below) of the expiration of the period to which the experience
modification applied.
If a case is expected to be open longer than 24 months, upon written application, properly filed with the Bureau by the insured, a
further extension of 24 months may be granted, provided such request is made within 24 months of the expiration of the period
to which the experience modification applied. Such application shall give notice to the Bureau that one of the allowable
conditions (see above) for loss revision is still pending a final decision. In this event, the Bureau’s files for the risk involved will
be preserved.
Note: For purposes of this rule, the term "non-compensable" refers to:
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8.

EXPERIENCE RATING PLAN

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.

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.
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.

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EXPERIENCE RATING PLAN

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.

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
Credits or Debits

Allowable Range of

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%.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5
EFFECTIVE DATE: DECEMBER 1, 2009
Page 11

EXPERIENCE RATING PLAN

Table B
PENNSYLVANIA EXPERIENCE RATING PLAN

Expected Losses

Credibility
"C"

(1)

10,707
11,785
12,910
14,086
15,319
16,613
17,972
19,400
20,902
22,482
24,145
25,895
27,738
29,679
31,724
33,878
36,148
38,540
41,062
43,720
46,523
49,480
52,599
55,890
59,364
63,031
66,903
70,994
75,316
79,885
84,716
89,826
95,233
100,957
107,019
113,443
120,251
127,473
135,136

(2)

10,706
11,784
12,909
14,085
15,318
16,612
17,971
19,399
20,901
22,481
24,144
25,894
27,737
29,678
31,723
33,877
36,147
38,539
41,061
43,719
46,522
49,479
52,598
55,889
59,363
63,030
66,902
70,993
75,315
79,884
84,715
89,825
95,232
100,956
107,018
113,442
120,250
127,472
135,135
143,271

0.283
0.287
0.291
0.295
0.299
0.303
0.307
0.311
0.315
0.319
0.324
0.332
0.340
0.348
0.356
0.364
0.372
0.380
0.388
0.395
0.403
0.411
0.418
0.426
0.433
0.441
0.448
0.455
0.463
0.479
0.495
0.511
0.527
0.543
0.559
0.575
0.591
0.607
0.623
0.640

Maximum Value
of one
Accident

Weighted
Maximum
Value
Charge
"L" * "C"

(3)

(4)

42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

0.134
0.136
0.138
0.140
0.142
0.144
0.145
0.147
0.149
0.151
0.153
0.157
0.161
0.165
0.169
0.172
0.176
0.180
0.184
0.187
0.191
0.195
0.198
0.202
0.205
0.209
0.212
0.215
0.219
0.227
0.234
0.242
0.250
0.257
0.265
0.272
0.280
0.287
0.295
0.303

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5
EFFECTIVE DATE: DECEMBER 1, 2009
Page 12

EXPERIENCE RATING PLAN

Table B
PENNSYLVANIA EXPERIENCE RATING PLAN

Expected Losses

Credibility
(1)

143,272
151,915
161,103
170,876
181,278
192,357
204,167
216,765
230,213
244,583
259,949
276,397
294,019
312,919
333,210
355,018
378,485
403,766
431,038
460,496
492,359
526,877
564,717
605,024
649,329
697,648
750,445
808,255
871,690
941,455
1,018,370
1,103,386
1,197,615
1,302,363
1,419,170
1,549,861
1,696,618
1,862,054
2,049,331

151,914
161,102
170,875
181,277
192,356
204,166
216,764
230,212
244,582
259,948
276,396
294,018
312,918
333,209
355,017
378,484
403,765
431,037
460,495
492,358
526,876
564,716
605,023
649,328
697,647
750,444
808,254
871,689
941,454
1,018,369
1,103,385
1,197,614
1,302,362
1,419,169
1,549,860
1,696,617
1,862,053
2,049,330
2,262,294

Accident
"C"
(2)

0.647
0.654
0.661
0.668
0.674
0.681
0.688
0.694
0.701
0.708
0.714
0.721
0.727
0.734
0.740
0.747
0.753
0.759
0.766
0.772
0.779
0.785
0.791
0.797
0.804
0.810
0.816
0.822
0.828
0.834
0.840
0.846
0.853
0.859
0.865
0.871
0.877
0.882
0.888

Maximum Value
of one
Charge

Weighted
Maximum
Value
"L" * "C"
(4)

(3)

42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

0.306
0.310
0.313
0.316
0.319
0.323
0.326
0.329
0.332
0.335
0.338
0.341
0.344
0.348
0.350
0.354
0.357
0.359
0.363
0.366
0.369
0.372
0.375
0.377
0.381
0.384
0.386
0.389
0.392
0.395
0.398
0.401
0.404
0.407
0.410
0.413
0.415
0.418
0.421

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 5
EFFECTIVE DATE: DECEMBER 1, 2009
Page 13

EXPERIENCE RATING PLAN

Table B
PENNSYLVANIA EXPERIENCE RATING PLAN

Expected Losses

Credibility
(1)

2,262,295
2,505,663
2,785,267
3,108,386
3,484,194
3,484,195
4,444,020
5,062,804
5,806,852

2,505,662
2,785,266
3,108,385
3,484,193
3,484,194
4,444,019
5,062,803
5,806,851
and over

Accident
"C"
(2)

0.894
0.900
0.906
0.912
0.915
0.921
0.929
0.935
0.938

Maximum Value
of one
Charge

Weighted
Maximum
Value
"L" * "C"
(4)

(3)

42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500
42,500

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

0.423
0.426
0.429
0.432
0.433
0.436
0.440
0.443
0.444

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 1

MERIT RATING PLAN

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 normal
anniversary rating 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.

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.
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 2

MERIT RATING PLAN

6.

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 normal anniversary rating date applicable to the
policy to which the Merit Rating Plan is applied.

7.

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 normal anniversary rating date applicable to the
policy to which the Merit Rating Plan is applied.

8.

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.

9.

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 normal anniversary rating date 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 non-rateable element and seat
surcharge for aircraft operation, the non-rateable 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 moths 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.

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.
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 3

MERIT RATING PLAN

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
Company A
Company B
Company C
Company D
Company E

Merit Rating
Combined
A&B
Combined
C&D
Separate

Policy
Combined
Policy 1
Combined
Policy 2
Policy 3

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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 4

MERIT RATING PLAN

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)

8.

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.

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 franchiser.
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 5

b)

MERIT RATING PLAN

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 anniversary rating date 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)

ii)

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.

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.
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

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 6
b)
f)

9.

MERIT RATING PLAN

the Bureau is furnished with the experience required for the calculation of a Merit Rating Plan adjustment
submitted in an acceptable format.

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.

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 normal anniversary rating date 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 Merit Rating Plan adjustment.
EXCEPTIONS:
a)

Premiums Not Subject to the Merit Rating Plan:
The following are not subject to the Merit Rating Plan:

2.

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)

The seat surcharge premium for aircraft operation

vii)

Premium developed under Code 9740 - Terrorism

viii)

Premium developed under Code 9741 – Catastrophe (other than Certified Acts of Terrorism)

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.
© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 7

3.

4.

MERIT RATING PLAN

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 normal anniversary rating date 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 normal 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
normal anniversary rating date shall apply for a period of one year from the effective date of the renewal policy.

c)

If a policy is written for a period of one year but is extended for a period of more than 16 days but not in excess of 60
days, the carrier rates and the Merit Rating Plan adjustment shall apply as of the normal anniversary rating date for the
unexpired portion of the extended policy period and shall also apply for a period of one year from the effective date of
the renewal policy.

d)

If a policy becomes effective on a date more than three months after the normal anniversary rating date,
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 normal anniversary rating date.
The new normal anniversary rating date shall be the date 12 months after the effective date of the outstanding
policy

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 a normal
anniversary rating date 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 new normal anniversary rating date.
Any policy effective prior to the normal anniversary rating date 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 normal anniversary rating date established
by the Bureau shall be written to expire concurrently with the next ensuing normal anniversary rating date or shall be canceled
as of that date. Any policies subject to this rule which are extended beyond the normal 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 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 Employees' Liability Act. It shall also exclude the
exposure and any losses under Code 9108, Passenger Seat Surcharge.

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:

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 8

MERIT RATING PLAN

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.

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

It shall be permissible to submit a revised reporting requesting adjustment of the affected Merit Rating Plan adjustment or
adjustments, provided such request is made within 24 months of the expiration of the period to which the merit rating applied.
If a case involving subrogation is expected to be open longer than 24 months after the expiration of any period(s) to which the
merit rating applied, upon written application, properly filed with the Bureau by the insured, a further extension of 24 months
may be granted, provided such request is made within 24 months of the expiration of the period to which the merit rating
applied. Such application shall give notice to the Bureau that a third-party subrogation claim is still open, pending judicial
decision. In this event, the Bureau's files for the risk involved will be preserved for a period of 24 additional months.
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.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 9

MERIT RATING PLAN

SECTION VI
MERIT RATING PLAN PROCEDURE
1.

Merit Rating Plan Adjustments. For each risk qualified under Section III of 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. Manual rates apply.

c)

Two (2) or more compensable employee lost-time injuries ⎯ 5 percent (5.0%) surcharge.

The Rating Bureau will determine the appropriate Merit Rating Plan adjustment factors and notify the carrier.
EXAMPLES
EXAMPLE A

(1)
Experience Period
to be used for qualifying

08/09/94 to 08/09/95
08/09/93 to 08/09/94

Merit Rating Plan Adjustment
Effective Date
08/09/96
(2)
Employer’s Policy History
08/09/96 to 08/09/97
08/09/95 to 08/09/96
08/09/94 to 08/09/95
06/11/93 to 06/11/94

(3)
Period used to determine
Merit Rating Adjustment

08/09/94

This employer's merit rating effective date has been established to be 8/09/96. This anniversary rating date requires the
experience period begin as of 8/09/93 as shown in Column 1. The employer's policy history shows that the risk has
experience data within only two years of the experience period as shown in Column 2. Though a portion of the 06/11/93 policy
period falls within the 08/09/93 to 08/09/94 experience period, the 6/11/93 policy extends beyond the experience period and
thus cannot be used in the determination of the merit rating plan adjustment, per Column 3. Thus this risk does not qualify for
merit rating adjustment effective 08/09/96.

EXAMPLE B

(1)
Experience Period
to be used for qualifying

12/09/94 to 12/09/95
12/09/93 to 12/09/94

Merit Rating Plan Adjustment
Effective Date
12/09/96
(2)
Employer's Policy History

(3)
Period used to determine
Merit Rating Adjustment

12/09/96 to 12/09/97
12/09/95 to 12/09/96
12/09/94 to 12/09/95

12/09/94

This employer's merit rating effective date has been established to be 12/09/96. This anniversary rating date requires the experience period
begin as of 12/09/93 as shown in Column 1. The employer's policy history shows that the risk has experience data within only one year of the
experience period as shown in Column 2. Thus this risk does not qualify for merit rating plan adjustment effective 12/09/96.

EXAMPLE C

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 10

MERIT RATING PLAN

Merit Rating Plan Adjustment
Effective Date
10/17/96
(1)
Experience Period
to be used for qualifying
10/17/94 to 10/17/95
10/17/93 to 10/17/94

(2)
Employer’s Policy History
10/17/96 to 10/17/97
10/17/95 to 10/17/96
09/28/94 to 12/15/94
09/28/93 to 09/28/94

(3)
Period used to determine
Merit Rating Adjustment

09/28/94 to 12/15/95

This employer’s merit rating effective date has been established to be 10/17/96. This anniversary rating date requires that the
experience period begin as of 10/17/93 as shown in Column 1. The employer’s policy history shows that the risk has experience data
within each year of the experience periods required for eligibility as shown in Column 2. Thus, merit rating plan adjustment will be
based on the three month policy which fall within the experience period per Column 3. The risk qualifies for merit rating adjustment
effective 10/17/96.

EXAMPLE D
Merit Rating Plan Adjustment
Effective Date
11/01/96
(1)
Experience Period
to be used for qualifying
11/01/94 to 11/01/95
11/01/93 to 11/01/94

(2)
Employer’s Policy History

(3)
Period used to determine
Merit Rating Adjustment

11/01/96 to 11/01/97
11/01/95 to 11/01/96
11/01/94 to 11/01/95
11/01/93 to 11/01/94

11/01/94 to 11/01/95
11/01/93 to 11/01/94

This employer’s merit rating effective date has been established to be 11/01/96. This anniversary rating date requires that the
experience period begin as of 11/01/93 as shown in Column 1. The employer’s policy history shows that the risk has separate policy
periods which have experience data within each year of the experience period required for eligibility as shown in Column 2. Thus,
merit rating plan adjustment will be based on 24 months of experience per Column 3. The risk qualifies for merit rating adjustment
effective 11/01/96.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 11

MERIT RATING PLAN

EXAMPLE – EMPLOYER SUBJECT TO MERIT RATING PLAN

PENNSYLVANIA COMPENSATION RATING BUREAU
MERIT RATING CALCULATION

Carrier:
Insured:
Bureau File No. .
Policy No.
Effective Period

Any Insurance Co.
ABC Associates
2299XXX
WCxx1200311
09/08/96 – 09/08/97

CODE 9885 – Credit

No lost-time claims. This risk qualifies for a Merit Rating Plan discount of 5%.

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 12

MERIT RATING PLAN

EXAMPLE – EMPLOYER NOT SUBJECT TO MERIT RATING PLAN

PENNSYLVANIA COMPENSATION RATING BUREAU
MERIT RATING CALCULATION

Carrier:
Insured:
Bureau File No. .
Policy No.
Effective Period

Any Insurance Co.
ABC Associates
2299XXX
WCxx1200311
09/08/96 – 09/08/97

CODE 9884 – Neutral

Based on the lost-time claims indicated below, the risk is not subject to a Merit Rating Plan adjustment.
Policy
Number

Policy
Effective Date

Claim
Number

Date of
Injury

Indemnity
Amount

WC00199920001

090893

29991100

091593

1,870

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 6
EFFECTIVE DATE: DECEMBER 1, 2009
Page 13

MERIT RATING PLAN

EXAMPLE – EMPLOYER SUBJECT TO MERIT RATING PLAN SURCHARGE

PENNSYLVANIA COMPENSATION RATING BUREAU
MERIT RATING CALCULATION

Carrier:
Insured:
Bureau File No. .
Policy No.
Effective Period

Any Insurance Co.
ABC Associates
2299XXX
WCxx1200311
09/08/96 – 09/08/97

CODE 9886 – Surcharge

Based on the lost-time claims indicated below, the risk is not subject to a Merit Rating Plan surcharge of 5 percent.
Policy
Number

Policy
Effective Date

Claim
Number

Date of
Injury

Indemnity
Amount

WC00199920001
WC00199920001
WC00199920002

090893
090893
090894

29991100
29991101
39991100

091593
121193
100194

1,870
2,991
15,019

© 2009 PENNSYLVANIA COMPENSATION RATING BUREAU

The Bureau’s electronic Manual highlights all changes from previous language.
For changes previously announced by Bureau Circular, highlighted language in
the electronic Manual provides a link(s) to the pertinent Bureau Circular
announcement(s). No Circular announcement accompanied the change linked to
this message.

September 2, 2009

BUREAU CIRCULAR NO. 1566

NOTE: 9/10/9 -The
attachment to this
circular has been
corrected to indicate
correct effective date
of 12/1/09.

To All Members of the Bureau:

Re: APPROVAL OF REVISIONS TO ENDORSEMENT WC 37 03 10 B
EXCLUSION OF EXECUTIVE OFFICERS ENDORSEMENT – PENNSYLVANIA

EFFECTIVE DECEMBER 1, 2009 AS WC 37 03 10 C
The Bureau has filed and the Insurance Commissioner has approved a revision to Endorsement
WC 37 03 10 B, Exclusion of Executive Officers Endorsement – Pennsylvania, which becomes
effective as Endorsement WC 37 03 10 C as of 12:01 a.m., December 1, 2009 with respect to
new and renewal business only.
Endorsement WC 37 03 10 B included within the schedule a line item for Social Security
Number (SSN) of the officer(s) electing exemption. Due to identity theft security concerns, this
SSN will now be omitted from the replacement form, WC 37 03 10 C. Please note that the
PCRB has already begun suppressing SSN on all electronic submissions. However, the Form
LIBC-513, Executive Officer Declaration, will continue to include the SSN, as this form is one of
two (with LIBC-509, Application for Executive Officer Exception) that are required to be
submitted to the insurer, and the SSN may be necessary for identification of officers at audit.
A copy of the revised endorsement is attached to this circular.
Questions regarding endorsements or this circular may be directed to Betty Ann Campbell,
Director – Rating Rules & Policy Reporting, at (215) 320-4425 or bcampbell@pcrb.com.

Timothy L. Wisecarver
President

kg
Attachment
D Circ

Remember to visit our web site at www.pcrb.com for more information about this
and other topics.

PENNSYLVANIA WORKERS COMPENSATION MANUAL
SECTION 3
EFFECTIVE DATE:

ENDORSEMENTS
DECEMBER 1, 2009

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

Name of Officer

Office
Held

Signature
Optional

*Type of
Corporation
(“S” or “C”)
or V Interest

%
Ownership
Interest

Policy Number _____________________________________________________

___

Policy Effective Date ________________________________________________________
Carrier ____________________________________________________

___

Insured’s Name ____________________________________________________

_

September 28, 2009
BUREAU CIRCULAR NO. 1567

NOTE: 11/25/09 –
Additional wording
revision added to
Rule IV, B. 2. c.

To All Members of the Bureau:

Re: MANUAL REVISIONS TO SECTIONS 1 AND 2 - BUREAU FILING No. 235

APPROVED EFFECTIVE DECEMBER 1, 2009
1)
2)
3)
4)
5)

Code 855, Lumber and/or Building Material Dealer, Class Study Results
Codes 606, Oil or Gas Well Drilling – Rotary, and 607, Drilling, N. O. C., Class Study Results
Code 818, Automobile or Automobile Truck Dealer, Class Study Results
Housekeeping Revisions – Sections 1 and 2
Revisions to Per Diem Guidelines in Section 1, Rule V – Premium Basis, and
Section 2 – General Auditing & Classification Information

The Bureau has filed and the Insurance Commissioner has approved Manual revisions to
Sections 1 and 2 pertaining to changes in classification procedure in Pennsylvania. These
revisions become effective as of 12:01 a.m., December 1, 2009 with respect to new and
renewal business only.
The revisions, as referenced above, are discussed below.
1) Code 855, Lumber and/or Building Material Dealer, Class Study Results
The Bureau undertook the class study of Code 855 to determine whether the scope was overly
broad and to review the application of Code 935, Lumber and/or Building Material Dealer –
Store Employees, the companion retail story classification for Code 855. Based on this study,
the following changes have been approved:
•

Code 935 will be retained as a companion class for Code 855, and Manual language is
being revised to clarify that a Code 855 employer must fulfill the multiple enterprise
criteria in order to have Code 935 as an additional authorized classification.

•

Authorization of Code 935 will be withdrawn from employers also assigned to Code 855
that do not operate a separate retail store, effective upon such employer’s first normal
policy anniversary rating date on or after the December 1, 2009 effective date of this
filing.

Bureau Circular No. 1567
Page 2

Manual revisions are shown below with new wording underlined and deleted wording bracketed.
SECTION 2
CLASSIFICATIONS
ADDITIONS
UNDERWRITING GUIDE
To 855:
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
CHANGES
UNDERWRITING GUIDE
Change to 855:
Insulation Dealer [Lumber Cutting, Incidental Cutting To Size, By Lumber Yards]
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 [and other building materials]. The class also includes payroll developed in the
delivery of hardware, lumber and/or building materials by the lumber/building material
dealer.
[The operation of an outlet on the premises of a lumber and/or building material dealer in
which hardware, paint, and other similar merchandise is sold shall be subject to separate
classification provided the outlet is located in a physically separate department with no
interchange of labor between the outlet and other operations. Payroll developed in the
outlet operations is subject to Code 935.]
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 at a counter.

Bureau Circular No. 1567
Page 3

CHANGES (continued)
OPERATIONS NOT INCLUDED:
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 material dealer.
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 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 counter but where the insured does
not operate a separate retail store as defined above.

DELETIONS
Underwriting Guide
From 855:
Freight Car Icing
Refrigerator Car Icing Or Re-Icing
Refrigerator Car, Pre-Cooling
There are no rating value changes associated with the Code 855 class study.

Bureau Circular No. 1567
Page 4

2) Code 606, Oil or Gas Well Drilling – Rotary, and 607, Drilling, N. O. C.,
Class Study Results
The study of Codes 606 and 607 was undertaken following a review of an informal class appeal
that had revealed confusion among insurance agents, underwriters and Bureau staff regarding
the applicable scope of those drilling classifications. Previously, staff had clarified the scope of
Code 607 with “housekeeping” language amendments as part of Bureau Filing No. 232. This
further study reviewed the feasibility of revision(s) to each classification’s scope and/or further
clarifications to each classification’s Manual language to be as certain as possible that all
employers in the drilling “industry” were properly classified.
Study results include the following:
•

Although the scope of Code 606 is sound and requires no revision, Manual language is
being revised to delete “Rotary Method” from the class title.

•

The inclusion of all types of oil or gas well services in Code 607 is appropriate, although
some inconsistencies were found in the assignment of horizontal/directional drilling
contractors, with some assigned to Code 607 and others to Code 617, Water Main
Construction. The appropriate class is Code 607.

•

Code 607 is also sound, and no revisions are required.

•

Manual language revisions are being implemented for Codes 606 and 607, as well as
Codes 617 and 028, Oil or Gas Production.

Manual revisions are shown below with new wording underlined and deleted wording bracketed.
SECTION 2
ADDITIONS
Underwriting Guide
Additions to 607:
Horizontal or Directional Drilling – By Contractor
Plugging Abandoned Oil Or Gas Wells – By Contractor
CHANGES
028 OIL OR GAS PRODUCTION, Operation of Wells - including gasoline mfg. from casinghead gas.
[As provided for in this Manual separately rate: geophysical exploration, site preparation,
erecting or dismantling of derricks, drilling, redrilling or deepening, installation or recovery
of casing, well shooting, cementing, tank building or tapping operations.]
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

Bureau Circular No. 1567
Page 5

CHANGES (continued)
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 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 607 to geophysical exploration.
2, Assign the applicable construction classification(s) to site preparation, including but not
necessarily limited to: building of the access road (Code 602), clearing of land (Code
609), digging and lining water ponds (Code 609), laying or taking up of flow lines
(Code 609) 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 607 to 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 and well logging.
606 OIL or GAS WELL DRILLING[ – ROTARY method]
OPERATIONS NOT INCLUDED:
1. Assign Code 607 to all non-oil or gas drilling.

Underwriting Guide
Changes to 606:
Gas Well Drilling [-By Rotary Method]
Oil Well Drilling [-By Rotary Method]
607 DRILLING, N.O.C. – By Contractor
Applicable to all types of drilling except drilling for oil or gas wells.
OPERATIONS ALSO INCLUDED:
1. All types of oil and/or gas well services performed by an independent contractor(s).
2. Geophysical exploration.
OPERATIONS NOT INCLUDED:
1. Assign Code 606 to oil or gas well drilling.

Bureau Circular No. 1567
Page 6

CHANGES (continued)
617 GAS, STEAM or WATER MAIN CONSTRUCTION – all work to completion [except
tunneling under pressure]
Also includes conduit construction for cable or wires.
OPERATIONS NOT INCLUDED:
1. Separately rate to Code 615 tunneling under pressure.
2. Separately classify to Code 607 horizontal/directional drilling.

There are no rating value changes associated with the Codes 606 and 607 class study.
3) Code 818, Automobile or Automobile Truck Dealer, Class Study Results
The objective of the class study of Code 818 was to consider the possibility of revising it to an
“all employees including office” classification. Based on the study results, this will be
implemented as a means of correcting systemic misclassification of payroll by and/or for Code
818 businesses under the current class.
Manual revisions are shown below with new wording underlined and deleted wording bracketed.
SECTION 2
CHANGES
818

AUTOMOBILE or Automobile Truck DEALER – [including service counter and
parts department]All Employees Including Office.
Also includes ……………………………………………………………… warranty service.
[The following…………………………………………………………… over the telephone.]

OPERATIONS NOT INCLUDED:
1. Assign…....................................................................................................... or repair.
UNDERWRITING GUIDE
Automobile Rental - No Drivers [(Rental Clerks To Be Assigned To Code 819)]
Truck Rental - Without Drivers [(Rental Clerks To Be Assigned To Code 819)]
819

[AUTOMOBILE or Automobile Truck] MOBILE, SELF-PROPELLED factory, farm
or construction EQUIPMENT SALESPERSON. [Please refer to the description of
Code 818.]

Bureau Circular No. 1567
Page 7

CHANGES (continued)
[As a general rule, rental clerks/counter personnel for automobile and truck rental
agencies have job duties that include but are not limited to waiting on customers,
assigning vehicles, completing rental agreements, insurance and credit forms, and
collecting payment for the rental of the vehicle. Rental clerks/counter personnel may also
inspect the vehicle, record the mileage, and demonstrate or move the vehicle. As
described, rental clerks/counter personnel for automobile and truck rental agencies
should be assigned to Code 819 and not Code 818 or Code 953.]
DELETIONS
Code 819
UNDERWRITING GUIDE
Automobile Salesperson
Rental Clerk Employed By An Automobile Or Truck Rental Agency
The following is a table of the approved loss costs, expected loss factors and hazard group
assignments for the three classes affected by this revision.

CODE

LOSS
COST

EXPERIENCE RATING PLAN
Expected Loss Factors Table
A-1
A-2
A-3

818
819
953

$1.39
0.68
0.27

$0.74
0.36
0.15

$0.96
0.47
0.19

$1.10
0.54
0.22

HAZARD
GROUP
A-G
1-4
D
D
C

2
2
2

4) Housekeeping Revisions – Sections 1 and 2
In an effort to continue to make the Manual clearer and less ambiguous by clarifying
classification procedures, updating class language to bring it into alignment with other Manual
provisions or recognizing technological or industrial change, the following changes are
approved:
Revisions to Classification Procedure
•

Revision of the listing for Code 921, Furniture Store – Wholesale, in the Employer
Contractor Cross Reference Chart from Code 929, Temporary Mercantile Operations
Staff, to Code 871, Temporary Furniture Store – Wholesale Staff.

•

Revision of Code 005, Tree Pruning, to end the prohibition of a payroll division between
Codes 005 and 012, Landscaping Contractor, at the same job or location, and
clarification of Code 005.

Bureau Circular No. 1567
Page 8

Section 1
•

Revision of the definition of Salesperson – Outside to bring it into alignment with
“regular and frequent.”

Section 2
•

Clarification of the Section 2 classification language for 21 classes, principally by adding
“Operations Also Included” and/or an “Operations Not Included” sections. Other
clarifications result from recent file reviews that showed confusion regarding the class’
scope (e.g., Code 970, Athletic Team, and Code 981, Slot Machine Gambling).

•

Addition of two entries to “General Auditing & Classification Information.” The first,
Classification Inquiries, highlights the information that staff requires to render the best
and most timely service to insurers, agents and employers. The second highlights the
revision to the classification(s) applicable to snow plowing.

•

Revision of the “General Auditing & Classification Information” part of “Wholesale/Retail
Mail Order House or Internet Sales – Definitions” that deals with mail order houses,
adding language regarding telephone sales.

•

Addition of 14 and revision of six Underwriting Guide entries, the additions reflecting
prevailing Bureau practices, five of the six changes clarifying the entries’ scopes, and the
sixth reinforcing the reclassification of snow plowing.

Manual revisions are shown below with new wording underlined and deleted wording bracketed.
SECTION 1
RULE IV - CLASSIFICATIONS
CHANGE
B.

CLASSIFICATIONS
2. Standard Exception Classification
c. 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 [such work for any portion of their time]sales or
collection work away from their employer’s premises and devote the balance of
their time in clerical office duties.
This classification……………………………………………………………..
office

except

Bureau Circular No. 1567
Page 9

CHANGES (continued)
[Automobile]Mobile, self-propelled factory, farm or construction equipment
Salespersons – Code 819 are employees engaged in [such duties]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
[C]code 819 shall be treated as Salespersons – Outside, Code 951, for the
purposes of this rule[, but Automobile Salespersons are assigned to Code 819].
SECTION 2
CLASSIFICATIONS
ADDITIONS
UNDERWRITING GUIDE
To 451:
Chassis Mfg.
Vehicle Chassis or Frame Mfg.
To 571:
Log Mfg. – Synthetic (wax and sawdust combination)
Synthetic Log Mfg. (wax and sawdust combination)
To 653:
Hardscaping Installation
To 667:
Glass or Window Tinting, Except For Auto Glass
Window or Glass Tinting, Except For Auto Glass
To 928:
Art Gallery
Fireworks Store – Retail
To 957:
Hair Transplantation
To 995:
Dumpster Rental/Service
Railroad Tank Car Cleaning – By Contractor
Trash Dumpster/Debris Box Rental/Service
Sushi Bar – Assign The Applicable Restaurant Class
CHANGES
DEFINITIONS
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 [shop] 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

Bureau Circular No. 1567
Page 10

CHANGES (continued)
are not maintained, the entire payroll of the interchanging employees shall be assigned to the
highest Bureau loss cost classification representing any part of their work.

CLASSIFICATIONS
005

TREE PRUNING, Spraying, Repairing or Fumigating. [No payroll division with Code
012 at the same location or job site.]
Applicable to businesses [principally engaged in using hand tools or mechanical
equipment to] prun[e]ing, spraying, trimming or fumigat[e]ing trees. These operations
[can be performed from the ground or] may require [the use of] 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 existing rights-of-way/tree pruning for utility [contractors]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 ……………………………………………………… tree removal.
2. Separately rate to Code 012 landscaping or lawn cutting or maintenance [performed
at separate locations or job sites where no tree care services are performed].

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.
[Assign Code 0013 to separately staffed nursery, Christmas tree raising or sod farm
Operations.]
[Personal servants engaged in the care of lawns, shrubs or grounds surrounding the
residence of the insured shall be assigned to Code 0912 or Code 0909.]

Bureau Circular No. 1567
Page 11

CHANGES (continued)
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
Changes to 263:
Laminating – Paper – By Contractor
Paper Laminating – By Contractor
601

ROAD or Street CONSTRUCTION: Paving or Repaving
Applies to the…………………………………………………… ……… and stone crushing.
[SNOW PLOWING AND/OR REMOVAL]
[Payroll developed in snow plowing and/or removal for unrelated concerns is to be
separately rated by Code 601.]

UNDERWRITING GUIDE
Change to 601:
Snow Plowing Or Removal By Contractor – Road Or Off-Road…………. [601]Governing Class
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).
[Also includes secondhand material yards of a wrecking or demolition contractor that are
separately located and staffed.
WRECKING OR DEMOLITION PROJECTS shall be classified as delineated in the
General Auditing & Classification Information section.]

OPERATIONS ALSO INCLUDED:
1. Secondhand material yards.
2. Renovation of secondhand materials by the secondhand materials dealer may include
but is not necessarily limited to: cutting salvaged steel and cleaning bricks.

Bureau Circular No. 1567
Page 12

CHANGES (continued)
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 863 to a specialist contractor principally engaged in shredding paper or
destroying documents for unrelated concerns.
894

SCHOOL FOR DISTURBED (Or Delinquent) CHILDREN – all employees including
office
Applicable to employers……………………………………...obtain a high school diploma.
OPERATIONS NOT INCLUDED:
1. Assign the applicable residential facility classification to separately-located (not on
the employer’s campus) and staffed residential facilities for children.

951

SALESPERSON – OUTSIDE
[Excluding salespersons or collectors who deliver goods, door-to-door salespersons.]
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.

Bureau Circular No. 1567
Page 13

CHANGES (continued)
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.
954

SECURITY AGENCY
A security agency……………………………………………………………police can arrive.
OPERATIONS NOT INCLUDED:
4. Assign the employer’s governing class to security guards employed by a business
to protect that business’ premises and property.

962

ACCOUNTING or AUDITING FIRM – all employees including clerical office.
This classification is for accounting or auditing firms. [Accountants or auditors 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 field of business.
An insurance company traveling auditor shall be assigned to Code 984. An independent
insurance traveling auditor shall be assigned to Code 951.
Businesses principally engaged in providing computer and/or software consulting
services are assignable to Code 951 and to Code 953 as these classes may apply.]

Bureau Circular No. 1567
Page 14

CHANGES (continued)
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 984 to an insurance traveling auditor employed by an insurance
company.
4. Accountants or 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.
965

COLLEGE OR SCHOOL, N.O.C. – all employees including office[, except Workfare
Program employees and separately located and staffed public libraries]
[Workfare Program Employees shall be assigned to Code 982.
Separately located and staffed public libraries shall be assigned to Code 890.]
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 or martial arts
training facilities.
2. Assign Code 982 to Workfare Program employees.
3. Assign Code 890 to separately located and staffed public libraries.

969

AMUSEMENT, OUTDOOR: fairs, exhibitions, amusement parks or any outdoor
amusement that is permanently sited. [This classification includes ticket sellers or
collectors and box office employees.
Payroll developed in the operation of a restaurant, when conducted in a physically
separate department and by a separate crew of employees, shall be assigned to the
applicable restaurant classification.
Code 928 shall be assigned to payroll developed in the sale of gifts/souvenirs when
conducted in a physically separate department and by a separate crew of employees.
Employees engaged in the sale of food or drink or gifts/souvenirs from vending carts or
by carrying the merchandise on their person shall remain assigned to Code 969.
Assign Code 981 to payroll developed in slot machine gambling operations when
conducted in a physically separate department by a separate staff.
Race track pari-mutuel employees shall be separately rated by Code 953.
Organized athletics are excluded from this classification and separately rated by Code
970.]

Bureau Circular No. 1567
Page 15

CHANGES (continued)
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 slot machine
gambling operations. See the Code 981 class description for the scope of that
classification.
4. Separately classify to Code 970 professional and semi-professional athletics as
defined in that class’ description.
5. Assign Code 939 to any traveling (not permanently sited) amusement.
6. Assign Code 953 to race track pari-mutuel employees.

970

ATHLETIC TEAM – professional and semi-professional[, all employees except clerical
and sales]. This classification includes [but is not limited to] all players on the
employer’s salary list whether regularly played or not, coaches, managers, trainers,
equipment managers or sports officials [or umpires and includes all players on salary list
of the insured, regularly played or not. Scouting staff is assignable to Code 951 and
clerical office staff to Code 953.]
The entire remuneration of each [employee]player, coach, manager or sports official
should be included in computing premium, subject to a maximum of $60,000 per
[season] policy year. [Season includes pre-season and post-season exposure.] When
[an employee]a player, coach, manager or sports official works for two or more teams in
the same sport during the [season]policy year, the maximum shall be pro-rated.
The remuneration of an individual [employee]player, coach, manager or sports official is
subject to a minimum of $500 per [season or]policy year, including board and
lodging.
OPERATIONS ALSO INCLUDED:
1. Game staff (bench or dugout) providing water or equipment to the players.
OPERATIONS NOT INCLUDED:
1. Assign Code 951 to separate scouting staff.
2. Assign Code 953 to separate clerical office staff.
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 t-shirts and persons videotaping fan reactions
or the game when the sport is played in an outdoor stadium.

Bureau Circular No. 1567
Page 16

CHANGES (continued)
4. Assign Code 971 to non-bench or non-dugout 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.
5. Assign Code 969 to separate staff operating/maintaining the outdoor stadium.
6. Assign Code 971 to separate staff operating/maintaining the indoor arena.
980

CITY, TOWNSHIP, Borough or County – all employees[, excluding only the following
which must be separately classified as provided in this Manual: Auxiliary Police, Golf
Courses, Health Clubs, Housing Authorities, Municipal Authorities, Nursing Homes,
Salaried Police Officers or Firefighters, Volunteer Ambulance Corps, Volunteer Fire
Cos., Volunteer Hazardous Materials Response Teams, Workfare Program Employees,
Museums, Public Libraries or Clerical Office. Inspectors shall be assigned to Code 951].
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 Public Libraries.
4. Assign Code 944 to Golf Courses.
5. Assign Code 951 to Inspectors.
6. Assign Code 982 to Workfare Program Employees.
7. Assign Code 983 to Housing Authorities.
8. Assign Code 985 to Auxiliary Police, Guards at Correctional Institutions, Prisons or
Prison Farms and Salaried Police Officers or Firefighters.
9. Assign Code 993 to Volunteer Ambulance Corps.
10. Assign Code 994 to Volunteer Fire Companies.
11. Assign Code 996 to Volunteer Hazardous Materials Response Teams.
12. Assign the applicable nursing home classification to nursing homes.
13. 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).

981

SLOT MACHINE GAMBLING – all employees including office.
[For]Includes all personnel [in]of the licensed slot machine gambling facility [including
but not necessarily limited to: floor attendants, vault cashiers, merchandising clerks
guest service representatives, service technicians, parking valets, money counters and
clerical office].
A licensed slot machine facility is defined to include the gaming floor, all restricted areas
servicing slots 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 slots operations.

Bureau Circular No. 1567
Page 17

CHANGES (continued)
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
983 HOUSING AUTHORITY – including resident or on-site managers
[New construction, alterations or demolition work shall be separately rated.
Workfare Program Employees shall be separately classified as provided for in this
Manual.]
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.
984

INSURANCE COMPANY – all employees including office
[An establishment]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.
[Any contractor providing a service(s) to an insurance company including but not
necessarily limited to independent insurance agents, consulting actuarial firms, advisory
rating organizations or establishments engaged in premium auditing or performing the
adjusting or administration of insurance claims shall be separately classified as provided
for in this Manual.]
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

Bureau Circular No. 1567
Page 18

CHANGES (continued)
995

RUBBISH OR GARBAGE REMOVAL
[Also includes but is not necessarily limited to environmental cleanup services, sewer or
water main cleaning by hydraulic method, street sweeping or tank cleaning – including
bulk storage type.
Collection and sorting of recyclables (e.g., newspapers, beverage cans, glass or plastic
bottles) by a separate staff (with sorting in a physically separate work area) shall be
assigned to Code 862.]
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
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
Changes to 995:
Cleaning Permanently-Sited Tanks Or Railroad Tank Cars – By Contractor
Debris Box Rental/Service
Tank Cleaning – Permanently Sited – Including Bulk Storage Type By Contractor
0006

FIELD CROP or VEGETABLE FARM – the raising of all field crops or vegetables or
[the] general farms which carry on a variety of operations.
[Separately staffed food processing operations shall be assigned to Code 113.
Inservants shall be separately classified.]
OPERATIONS NOT INCLUDED:
1. Assign Code 113 to separately-staffed food processing operations.
2. Assign the appropriate inside domestic workers classification to inside domestic
workers.

0008

MUSHROOM RAISING
Applies to businesses …………………………………………………………... for compost.
[Separately staffed mushroom canning operations shall be assigned to Code 113.]

Bureau Circular No. 1567
Page 19

CHANGES (continued)
OPERATIONS NOT INCLUDED:
1. Assign Code 113 to separately-staffed mushroom canning operations.
0011

FLOWER RAISING
Applicable only…………………………………………………………………… living plants.
[A store or outlet at the same or contiguous location may be separately classified by
Code 919 provided the store or outlet is separately staffed and is located in a physically
separate area or department.]
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.

0016

ORCHARD – the raising of fruit or nut trees or of berries or grapes.
[Payroll developed in making wine, apple juice, or similar products shall be assigned to
Code 113 if conducted by a separate crew.
Inservants shall be separately classified.]
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.

0034

ANIMAL RAISING – egg production, fish hatcheries, hogs, poultry or calf raising for
veal.
[Farms raising fur bearing animals shall be classified by Code 0170. Separately staffed
poultry dressing operations shall be assigned to Code 865. Separately staffed hog or calf
dressing operations shall be assigned to Code 111.
Inservants shall be separately classified.]
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.

Bureau Circular No. 1567
Page 20

CHANGES (continued)
0036

DAIRY FARM – Farms engaged in the production of milk and other dairy products.
[Separately staffed milk processing plant operations shall be assigned to Code 109.
Inservants shall be separately classified.]
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.

0083

LIVESTOCK (excluding dairy or horse) FARM – includes but is not necessarily limited to
the raising of cattle, sheep or goats in fields/pastures.
[Inservants shall be separately classified.]
OPERATIONS NOT INCLUDED:
1. Assign inside domestic workers to the appropriate inside domestic workers
classification.
GENERAL AUDITING & CLASSIFICATION INFORMATION

ADDITIONS
CLASSIFICATION AND TEST AUDIT INQUIRIES
Written classification inquiries may be submitted to the Classification & Field Operations
Department of the Pennsylvania Compensation Rating Bureau (PCRB) in one of the following
methods: via facsimile, USPS, or via the PCRB’s website (www.pcrb.com.). For the last
method please click on “Classification” on the website’s main menu and then click on
“Classification Inquiries.”
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 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”)

Bureau Circular No. 1567
Page 21

ADDITIONS (continued)
•

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

If a carrier or agent is requesting a classification review in conjunction with a policy audit, the
audit worksheets for the policy(ies) in question should accompany the request and, if applicable,
the name(s) and a detailed job description of the employee(s) whose payroll allocation is being
questioned. Please note the importance of this item, since a considerable amount of time would
be saved by the PCRB not having to ask for this information by return correspondence. Also
note 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. 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.
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 telephone 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.

Bureau Circular No. 1567
Page 22

ADDITIONS (continued)
Please remember the PCRB is in a position to reply only to an employer relative to its account,
the authorized agent or carrier-of-record or another representative of the employer (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).
SNOW PLOWING AND/OR REMOVAL
Assign the employer’s governing classification to payroll developed in snow plowing and/or
removal for unrelated concerns.
CHANGE

WHOLESALE/RETAIL MAIL ORDER HOUSE OR INTERNET SALES – DEFINITIONS
Wholesale
For the purposes of ………………… …………………………………………………. 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 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 the purposes of ………………………. ……………………………..classification assignment).
5) Revisions to Per Diem Guidelines in Section 1, Rule V – Premium Basis, and
Section 2 – General Auditing & Classification Information
These changes grew out of a discussion by the Audit Committee regarding per diem guidelines.
The Manual revisions clarify and expand wording in Sections 1 and 2.
Manual revisions are shown below with new wording underlined and deleted wording bracketed.

Bureau Circular No. 1567
Page 23

SECTION 1
CHANGES
RULE V – PREMIUM BASIS
F.

BASIS OF PREMIUM Additional Information
1. Employee Expense Reimbursements
Reimbursement expenses …………………………….. records of the employer, and
c. The amount of each expense reimbursement [approximates]reflects the actual
expenses incurred by the employee in the conduct of his or her work [(IRS
published per diem guidelines may be viewed as approximating actual
expenses)].

SECTION 2
GENERAL AUDITING & CLASSIFICATION INFORMATION:
ADDITION
PER DIEMS
The treatment of per diem payments as employee expense reimbursements was presented to
the Bureau for review. The employer in question was a trucking company. Their drivers
received a per diem payment for lodging, meals, hotel and other traveling expenses (M&IE)
incurred while they travel away from home on company business.
The M&IE rates for travel away from home are applicable for self-employed persons and for
transportation workers. An individual is considered to be a transportation worker only if the
individual’s work (1) directly involves moving people or goods by airplane, barge, bus, ship, train
or truck, and (2) regularly requires travel away from home to localities with differing M&IE rates
during a single trip.
A taxpayer must substantiate the amount, time, place and business purpose of expenses paid
or incurred in traveling away from home. The IRS has provided per diem allowances below
which the amount of away-from-home meals and incidental expenses may be deemed to be
substantiated. These per diem allowances eliminate the need for substantiating actual costs
below the specified amounts.
The arrangement under which an employer reimburses business expenses incurred by
employees is either an “accountable” plan or a “non-accountable” plan. Amounts paid under an
accountable plan are deductible by the employer and not reported as income to the employee.
Amounts paid under a non-accountable plan are deductible by the employer as compensation
reportable on the employee’s Form W-2 and subject to withholding requirements.

Bureau Circular No. 1567
Page 24

For transportation workers reimbursed for expenses on a per diem basis, IRS published per
diem guidelines may be considered as a maximum allowance for actual expenses subject to
carrier review and acceptance. The amount of per diems that can be excluded from the basis of
remuneration is subject to insurance carrier review and determination.

The Basic Manual will be updated on our website (www.pcrb.com) at a later date.

Timothy L. Wisecarver
President
kg
DCirc

Remember to visit our web site at www.pcrb.com for more information about this and
other topics.



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