Restaurants – full service

Classification Code


Pure Premium Rate Effective Date
Industry Group


RESTAURANTS — full service


This classification applies to each separate and distinct restaurant with full table service that 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.

Full table service includes but is not limited to:

  • greeting customers and managing reservations;
  • seating customers at tables;
  • taking or receiving orders at tables;
  • serving food or beverages;
  • clearing tables; and
  • collecting payment upon completion of meal service.

Hot food items are foods that are cooked to order from a raw or partially cooked state to a safe consumable minimum internal temperature using cooking equipment, including but not limited to deep fryers, ovens, stovetops, griddles, barbeques, grills, hot plates and pressure or steam cookers and served hot for consumption by the walk-in trade. This also includes foods that are cooked in advance and served from a warming tray or similar device.

This classification includes musicians and entertainers employed by the restaurant.

This classification also applies to restaurants that engage in on-site beer brewing operations where the beer brewed is primarily (over 50% of gross receipts) sold at restaurant locations operated by the same employer for on-site consumption. If 50% or more of the beer brewed on-site is sold for off-site consumption, the brewing operations shall be separately classified as 2121, Breweries.

The manufacture of baked goods, doughnuts or filled pasta that are not used or sold at restaurant locations operated by the same employer shall be classified as 2003, Bakeries or Cracker Mfg.

Fast food or fast casual restaurants with limited table service shall be classified as 9083, Restaurants – fast food or fast casual.

Employers that do not operate restaurants but manufacture or process individually packaged meals or salads that are not cooked to order, kept warm or served hot to the walk-in trade shall be classified as 6504, Food Products Mfg. or Processing.

Mobile food vendors that prepare hot food shall be classified as 9081(1), Restaurants – N.O.C. Mobile food vendors that do not prepare hot food shall be classified as 8017(1), Stores – retail, 8078(1), Sandwich Shops, 8078(2), Beverage Preparation Shops, or 8078(3), Ice Cream or Frozen Yogurt Shops, depending on the products sold.

App-based on-demand Delivery Network Companies (DNC) that deliver restaurant meals on a fee basis shall be classified as 7198(1), Parcel Delivery and Messenger Service Companies.

Refer to the Food and Beverage Service Industry Group for a complete list of classifications applicable to the preparation or serving of food or beverages.