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Miscellaneous Employees

Miscellaneous employees perform ancillary functions, rather than direct labor, in support of more than one operation. If there are multiple classifications for a business, certain employees that cannot properly be classified within a specific classification are "miscellaneous employees" and will be assigned to the governing classification for their work. Examples of miscellaneous employees include maintenance workers, delivery drivers, supervisors, and shipping/receiving staff.

Miscellaneous Employees Example

If an awning and garment manufacturing employer qualifies for separate classifications and uses a single truck driver to pick up materials and deliver products in support of both operations, the driver is a miscellaneous employee and will be assigned to the governing classification. Unlike material cutters or sewers who perform direct labor in support of the manufacturing operations, the truck driver performs an ancillary function.

Governing Classification

The governing classification is the classification that contains the largest amount of payroll excluding miscellaneous employees, clerical office employees, and outside salespersons.