Summary of Approved Changes to the Insurance Commissioner’s Workers’ Compensation Regulations from the WCIRB’s September 1, 2023 Regulatory Filing
This reference guide summarizes the changes to the California Workers’ Compensation Uniform Statistical Reporting Plan—1995 (Uniform Statistical Reporting Plan) and California Workers’ Compensation Experience Rating Plan—1995 (Experience Rating Plan) approved by the Insurance Commissioner to be effective September 1, 2023 and September 1, 2024. This reference guide was created by the WCIRB as a convenience for its member insurers, agents and brokers, policyholders and others to provide an overview of notable amendments; it does not contain a description of all approved changes to the plans. It is not an official regulation and does not bear the official approval of the California Department of Insurance.
For more details and information on all changes, please view the WCIRB’s September 1, 2023 Regulatory Filing in the Filings and Plans section of the website, or click on the following links to view the actual plans:
Uniform Statistical Reporting Plan
Effective September 1, 2023
Payroll Minimum and Maximum Changes
| Code | Phraseology | Payroll Minimum | Payroll Maximum |
|---|---|---|---|
| 7365* | Taxicab Operations | $42,400 | N/A |
| 7607(1) | Video Post-Production | N/A | $154,700 |
| 7607(2) | Audio Post-Production | N/A | $154,700 |
| 7610* | Radio, Television or Commercial Broadcasting Stations | N/A | $154,700 |
| 8039 | Stores – department stores | $1,300,000 | N/A |
| 8601(1) | Engineers | N/A | $154,700 |
| 8601(2) | Oil or Gas Geologists or Scouts | N/A | $154,700 |
| 8601(4) | Forest Engineers | N/A | $154,700 |
| 8741 | Real Estate Agencies | N/A | $154,700 |
| 8743 | Mortgage Brokers | N/A | $154,700 |
| 8749 | Mortgage Bankers | N/A | $154,700 |
| 8801 | Credit Unions | N/A | $154,700 |
| 8803 | Auditing, Accounting or Management Consulting Services | N/A | $154,700 |
| 8808 | Banks | N/A | $154,700 |
| 8820 | Law Firms | N/A | $154,700 |
| 8822 | Insurance Companies | N/A | $154,700 |
| 8859(1) | Computer Programming or Software Development | N/A | $154,700 |
| 8859(2) | Internet or Web-Based Application Development or Operation | N/A | $154,700 |
| 8874(1) | Instrument Mfg. – electronic – professional or scientific – hardware or software design or development | N/A | $154,700 |
| 8874(2) | Computer or Computer Peripheral Equipment Mfg. – hardware or software design or development | N/A | $154,700 |
| 8874(3) | Telecommunications Equipment Mfg. – hardware or software design or development | N/A | $154,700 |
| 8874(4) | Audio/Video Electronic Products Mfg. – hardware or software design or development | N/A | $154,700 |
| 8874(5) | Integrated Circuit and Semiconductor Wafer Mfg. – hardware or software design or development | N/A | $154,700 |
| 9151* | Theaters – musical entertainment | N/A | $154,700 |
| 9156* | Theaters – dance, opera and theater companies | N/A | $154,700 |
| 9181* | Athletic Teams or Athletic Facilities – players, umpires, referees and game officials | N/A | $154,700 |
| 9610* | Motion Pictures – production | N/A | $154,700 |
| N/A | Executive Officers, Partners, Individual Employers and Members of a Limited Liability Company | $59,800 | $154,700 |
* Please refer to each classification phraseology for information concerning the application of payroll maximums to specific employees.
Construction Dual Wage Threshold Changes
| Code | Phraseology | 2022 Threshold | 2023 Threshold |
|---|---|---|---|
| 6218(1)/6220(1) | Excavation – N.O.C. | $39 | $38 |
| 6218(2)/6220(2) | Grading Land | $39 | $38 |
| 6218(3)/6220(3) | Land Leveling | $39 | $38 |
| 6307/6308 | Sewer Construction | $39 | $38 |
| 6315(1)/6316(1) | Water Mains or Connections Construction | $39 | $38 |
| 6315(2)/6316(2) | Gas Mains or Connections Construction | $39 | $38 |
Additional Notable Changes to the Uniform Statistical Reporting Plan
Classification 9061, Clubs – N.O.C., was amended to reassign yacht club operations to Classification 9060, Clubs – country or golf, and the overnight retreat facility operations and onsite clerical employees of retreat facilities to Classification 9048(1), Camps.
Classification 8062, Stores – computer, Classification 3681(2), Computer or Telephone Peripheral Equipment Mfg., and Classification 5193, Computer or Telephone System or Equipment Installation, Service or Repair, were amended to provide a uniform list of products included in the scope of computer peripheral items.
Classification 7421, Aircraft Operation – transportation of personnel in the business of an employer not otherwise engaged in aircraft operation, was amended to clarify that it applies to members of the flying crew engaged in the transportation of personnel in the business of an employer not otherwise engaged in aircraft operation and who perform no other operations for the employer.
Experience Rating Plan
Effective September 1, 2023
The eligibility threshold for experience rating was amended from $9,200 to $10,200 to reflect wage inflation and the proposed September 1, 2023 expected loss rates.
Table I, Expected Loss Rates and D-Ratios, and Table II, Primary Thresholds, were amended to reflect the most current data available.
Uniform Statistical Reporting Plan
Effective September 1, 2024
Food and Beverage Industry
Classification 9079(1), Restaurants or Taverns, will be eliminated and its constituents reassigned to the following new classifications:
| Classification Established | Purpose |
| 9058, Hotels, Motels or Short-Term Residential Housing – food or beverage employees | Established as a companion classification to apply to employees engaged exclusively in food or beverage operations in connection with hotel, motel or short-term residential housing operations assigned to Classification 9050, Hotel, Motel or Short-Term Residential Housing. |
| 9080, Restaurants – full service | Established as part of the Food and Beverage Service Industry Group to apply to each separate and distinct restaurant that has full table service, prepares and serves hot and cold food and may pour and serve alcoholic beverages for consumption by the walk-in trade on or away from the premises. |
| 9081(1), Restaurants – N.O.C. | Established as part of the Food and Beverage Service Industry Group to apply to restaurants that are not more specifically described by another Food and Beverage Service Industry Group classification. |
| 9082, Caterers | Established as part of the Food and Beverage Service Industry Group to apply to employers engaged in the preparation, delivery and set-up or service of hot and cold food at customer-specified locations for weddings, conferences, parties, meetings or similar events. |
| 9083, Restaurants – fast food or fast casual | Established as part of the Food and Beverage Service Industry Group to apply to each separate and distinct restaurant with limited table service that prepares hot and cold food and may pour and serve alcoholic beverages for consumption by the walk-in trade on or away from the premises. |
| 9084, Bars or Taverns | Established as part of the Food and Beverage Service Industry Group to apply to each separate and distinct bar, tavern, lounge or nightclub that operates under California Department of Alcoholic Beverage Control license types 42, 48 or 61, and to beer tasting or taproom locations. |
In addition, Classification 9079(2), Concessionaries, will be amended to establish a unique Classification 9081(2), Concessionaries, for these operations to eliminate confusion.
Part 3, Section VII, Standard Classifications, Rule 1, Classification Section, subrule a, Industry Groups, will be amended to establish Food and Beverage Service as an industry group.
In addition to the classifications identified above, the following classifications will be included in the Food and Beverage Service Industry Group:
- 8078(1), Sandwich Shops
- 8078(2), Beverage Preparation Shops
- 8078(3), Ice Cream or Frozen Yogurt Shops
- 9081(2), Concessionaires
New Payroll Limited Classifications
Individual employees’ annual payroll in the classifications listed below will be subject to the USRP annual payroll limitation, effective September 1, 2024:
- 4297(1), Electronic Pre-Press
- 4297(2), Graphic Design
- 4512, Biomedical Research Laboratories
- 8807, Newspaper, Magazine or Book Publishing
- 8834, Physicians’ Practices and Outpatient Clinics
- 8839, Dental or Orthodontia Practices
- 9043, Hospitals