ATHLETIC TEAMS OR ATHLETIC FACILITIES — players, umpires, referees and game officials
The entire remuneration of each player shall be included, subject to a maximum of $128,700 per season. When a player works for two or more teams in the same sport during the season, the $128,700 per player maximum shall be prorated.
This classification applies to the players, playing managers, and umpires, referees and game officials who monitor play, of professional and amateur athletic teams, including all players on the salary list of the insured whether regularly played or not. This classification also applies to umpires, referees and game officials in connection with youth or recreational athletic teams or facilities.
Season shall include preseason and postseason exposure.
Also refer to companion Classification 9182, Athletic Teams or Athletic Facilities — all employees other than players, umpires, referees and game officials.
If an employee who performs duties described by Classification 9181 also performs duties described by Classification 9182, the payroll of that employee may be divided between Classifications 9181 and 9182, provided the employer maintains accurate records supported by time cards or time book entries that show such division. See Part 3, Section V, Rule 3, Division of Single Employee's Payroll.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: The entire remuneration of each player shall be included, subject to a maximum of $122,200 per season. When a player works for two or more teams in the same sport during the season, the maximum of $122,200 per person shall be prorated. Footnote: Also refer to companion Classification 9182, Athletic Teams or Parks — all employees other than players or umpires. If an employee who performs duties described by Classification 9181 also performs duties described by Classification 9182, the payroll of that employee may be divided between Classifications 9181 and 9182, provided the employer maintains accurate records supported by time cards or time book entries that show such division. Refer to Part 3, Section V, Rule 3. | 1/1/2017 |
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