Summary of Approved Changes to the Insurance Commissioner’s Workers’ Compensation Regulations
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, 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, 2024 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, 2024
Payroll Minimum and Maximum Changes
| Code | Phraseology | Payroll Minimum | Payroll Maximum |
|---|---|---|---|
| 4297(1)** | Electronic Pre-Press | N/A | $159,900 |
| 4297(2)** | Graphic Design | N/A | $159,900 |
| 4512** | Biomedical Research Laboratories | N/A | $159,900 |
| 7365* | Taxicab Operations | $43,800 | N/A |
| 7607(1) | Video Post-Production | N/A | $159,900 |
| 7607(2) | Audio Post-Production | N/A | $159,900 |
| 7610* | Radio, Television or Commercial Broadcasting Stations | N/A | $159,900 |
| 8601(1) | Engineers | N/A | $159,900 |
| 8601(2) | Oil or Gas Geologists or Scouts | N/A | $159,900 |
| 8601(4) | Forest Engineers | N/A | $159,900 |
| 8741 | Real Estate Agencies | N/A | $159,900 |
| 8743 | Mortgage Brokers | N/A | $159,900 |
| 8749 | Mortgage Bankers | N/A | $159,900 |
| 8801 | Credit Unions | N/A | $159,900 |
| 8803 | Auditing, Accounting or Management Consulting Services | N/A | $159,900 |
| 8807** | Newspaper, Magazine or Book Publishing | N/A | $159,900 |
| 8808 | Banks | N/A | $159,900 |
| 8820 | Law Firms | N/A | $159,900 |
| 8822 | Insurance Companies | N/A | $159,900 |
| 8834** | Physicians’ Practices and Outpatient Clinics | N/A | $159,900 |
| 8839** | Dental or Orthodontia Practices | N/A | $159,900 |
| 8859(1) | Computer Programming or Software Development | N/A | $159,900 |
| 8859(2) | Internet or Web-Based Application Development or Operation | N/A | $159,900 |
| 8874(1) | Instrument Mfg. – electronic – professional or scientific – hardware or software design or development | N/A | $159,900 |
| 8874(2) | Computer or Computer Peripheral Equipment Mfg. – hardware or software design or development | N/A | $159,900 |
| 8874(3) | Telecommunications Equipment Mfg. – hardware or software design or development | N/A | $159,900 |
| 8874(4) | Audio/Video Electronic Products Mfg. – hardware or software design or development | N/A | $159,900 |
| 8874(5) | Integrated Circuit and Semiconductor Wafer Mfg. – hardware or software design or development | N/A | $159,900 |
| 8874(6)** | Medical Instrument Mfg. – electronic – diagnostic or treatment – hardware or software design or development | N/A | $159,900 |
| 8874(7)** | Instrument Mfg. – non-electronic – scientific or medical – hardware or software design or development | N/A | $159,900 |
| 9043** | Hospitals | N/A | $159,900 |
| 9151* | Theaters – musical entertainment | N/A | $159,900 |
| 9156* | Theaters – dance, opera and theater companies | N/A | $159,900 |
| 9181* | Athletic Teams or Athletic Facilities – players, umpires, referees and game officials | N/A | $159,900 |
| 9610* | Motion Pictures – production | N/A | $159,900 |
| N/A | Executive Officers, Partners, Individual Employers and Members of a Limited Liability Company | $62,400 | $159,900 |
* Please refer to each classification phraseology for information concerning the application of payroll maximums to specific employees.
** Denotes classifications for which the payroll limitation is effective September 1, 2024.
Construction Dual Wage Threshold Changes
| Code | Phraseology | Current Threshold | 2024 Threshold |
|---|---|---|---|
| 5027/5028 | Masonry | $32 | $35 |
| 5183(1)/5187(1) | Plumbing | $31 | $32 |
| 5183(2)/5187(2) | Refrigeration Equipment | $31 | $32 |
| 5183(3)/5187(3) | Heating or Air Conditioning Equipment | $31 | $32 |
| 5185/5186 | Automatic Sprinkler Installation | $32 | $33 |
| 5190/5140 | Electrical Wiring | $34 | $36 |
| 5201(1)/5205(1) | Concrete or Cement Work – pouring or finishing of concrete sidewalks, driveways, patios, curbs or gutters | $32 | $33 |
| 5201(2)/5205(2) | Concrete or Cement Work – pouring or finishing of concrete floor slabs, poured in place and on the ground, and concrete slab-type foundations, for other than concrete buildings or structural steel buildings of multi-story construction | $32 | $33 |
| 5403/5432 | Carpentry | $39 | $41 |
| 5446/5447 | Wallboard Installation | $38 | $41 |
| 5467/5470 | Glaziers | $36 | $39 |
| 5474(1)/5482(1) | Painting or Wallpaper Installation | $31 | $32 |
| 5474(2)/5482(2) | Waterproofing | $31 | $32 |
| 5474(3)/5482(3) | Painting – water, oil or gasoline storage tanks | $31 | $32 |
| 5484/5485 | Plastering or Stucco Work | $36 | $38 |
| 5538(1)/5542(1) | Sheet Metal Work | $29 | $33 |
| 5538(2)/5542(2) | Heating or Air Conditioning Ductwork | $29 | $33 |
| 5552/5553 | Roofing | $29 | $31 |
| 5632/5633 | Steel Framing | $39 | $41 |
| 6218(1)/6220(1) | Excavation | $38 | $40 |
| 6218(2)/6220(2) | Grading Land | $38 | $40 |
| 6218(3)/6220(3) | Land Leveling | $38 | $40 |
| 6307/6308 | Sewer Construction | $38 | $40 |
| 6315(1)/6316(1) | Water Mains or Connections Construction | $38 | $40 |
| 6315(2)/6316(2) | Gas Mains or Connections Construction | $38 | $40 |
New Classifications
| Classification Established | Purpose |
|---|---|
| 8874(6), Medical Instrument Mfg. – electronic – diagnostic or treatment – hardware or software design or development | Established as a companion classification in the Electronics Industry Group to apply to hardware or software design or development, clerical office and outside sales operations performed in connection with manufacturing operations assigned to Classification 3572, Medical Instrument Mfg. This is a payroll limited classification. |
| 8874(7), Instrument Mfg. – non-electronic – scientific or medical – hardware or software design or development | Established as a companion classification to apply to hardware or software design or development, clerical office and outside sales operations performed in connection with manufacturing operations assigned to Classification 3682, Instrument Mfg. – non-electronic – scientific or medical. This is a payroll limited classification. |
Food and Beverage Service Industry
The Food and Beverage Service Industry was established as a new industry group, with the following classifications included in the industry group:
- 8078(1), Sandwich Shops
- 8078(2), Beverage Preparation Shops
- 8078(3), Ice Cream or Frozen Yogurt Shops
- 9080, Restaurants – full service
- 9081(1), Restaurants – N.O.C.
- 9081(2), Concessionaires
- 9082, Caterers – not restaurants
- 9083, Restaurants – fast food or fast casual
- 9084, Bars or Taverns – not restaurants
Classification 9079(1), Restaurants or Taverns, was eliminated, and its constituents were assigned to a new Food and Beverage classification.
Classification 9081(2), Concessionaries, was used for operations previously assigned to Classification 9079(2), Concessionaries, to eliminate confusion.
Classifications 8078(1), Sandwich Shops, 8078(2), Beverage Preparation Shops, and 8078(3), Ice Cream or Frozen Yogurt Shops, were amended to clarify:
- Application to each separate and distinct department where 50 percent or more of the gross receipts are generated from the sale of prepared cold food items, prepared nonalcoholic beverages, and individual servings of ice cream, gelato or frozen yogurt, respectively, for consumption on or away from the premises, and
- Shops that prepare and sell a combination of (1) cold items such as sandwiches, wraps and salads; (2) coffee, tea or other nonalcoholic beverages and (3) individual servings of ice cream, gelato or frozen yogurt shall be assigned to Classifications 8078(1), Sandwich Shops, 8078(2), Beverage Preparation Shops, or 8078(3), Ice Cream or Frozen Yogurt Shops, based on the category of items with the highest percentage of sales.
Classification 8078(1), Sandwich Shops, was also amended to provide a definition for cold food items for clarity.
Classification 9058, Hotels, Motels or Short-Term Residential Housing – food or beverage employees, applies 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, and is not part of the Food and Beverage Service Industry Group.
More information can be found on the Food and Beverage Service Industry Classification Changes page.
Additional Notable Changes to the Uniform Statistical Reporting Plan
Classification 3572, Medical Instrument Mfg., which is part of the Electronics Industry Group, was amended to reference the corresponding companion Classification 8874(6), Medical Instrument Mfg. – electronic – diagnostic or treatment – hardware or software design or development.
Classification 3682, Instrument Mfg. – non-electronic, was amended to reference the corresponding companion Classification 8874(7), Instrument Mfg. – non-electronic – scientific or medical – hardware or software design or development.
Part 4, Unit Statistical Reporting Requirements, Section V, Loss Information, Subsection B, Loss Data Elements, Rule 4, Catastrophe Number, was amended to confine the reporting of “Catastrophe Number” 12 to claims arising from a diagnosis of Coronavirus disease 2019 (COVID-19) with accident dates of December 1, 2019 through August 31, 2024.
Experience Rating Plan
Effective September 1, 2024
Section III, Eligibility and Experience Period, Rule 1, Eligibility Requirements for California Workers’ Compensation Insurance, was amended to adjust the eligibility threshold from $10,200 to $10,400 to reflect wage inflation and the September 1, 2024 expected loss rates.
Section VI, Rating Procedure, Rule 2, Actual Losses and Actual Primary (Ap) Losses, was amended to exclude COVID-19 claims with accident dates of December 1, 2019 through August 31, 2024 from the computation of experience modifications.
Table I, Expected Loss Rates and D-Ratios, and Table II, Primary Thresholds, were amended to reflect the most current data available.