New York Compensaton Insurance Ratng Board B U L L E T I N January 4, 2008 Contact: Rchard Kaefer, Ext 157 Manager, Feld Servces rkaefer@nycrb.org R.C. 2158 To the Members of the Board Re: New York Workers Compensaton Mscellaneous Manual Page Revsons The Rates Commttee has recommended and the New York Insurance Department has approved, wth an ssue date of January 1, 2008, varous amendments to the manual pages n the New York Workers Compensaton and Employers Lablty Insurance Manual to reflect current rules and procedures. a. New York Constructon Employment Payroll Lmtaton Program The maxmum payroll for premum calculatons under ths Program s currently $750 per week. When the Program became effectve on October 1, 1999, the New York Manual outlned rules and examples that appled at the onset of the Program commencng wth a maxmum payroll of $900 per week whch was subsequently reduced to the current maxmum of $750. Pages R-29, R-35, R-36, R-47 and R-49 of the Rules secton of the Manual and Pages D-11, D- 14 and D-16 through D-22 of the Dgest of Rules and Interpretatons secton have been updated to reflect the rules and examples applcable to the current maxmum payroll of $750 per week for the classfcaton codes subject to Payroll Lmtaton. b. Cooke Manufacturng Code 2001 Code 2003 Bakery & Route Salespersons, Route Supervsors & Drvers apples to bakeres that make cakes, pes, pastres, bread and cookes. However, n New York and n other jursdctons as well, f an employer s engaged solely n makng cookes, then the cracker manufacturng code (2001) apples. As there was formerly no phraseology n the Manual for cooke manufacturng to dmnsh the potental for msclassfcaton, new phraseology has been added for Code 2001 as shown on page C-23. 200 East Forty-Second Street, New York, New York 10017 Telephone: (212) 697-3535 Fax: (212) 972-1393 www.nycrb.org
* Page 2 * c. Dgest of Rulngs and Interpretatons Muncpaltes An amendment to the Dgest to ndcate the proper classfcaton code for a Chldren s Home operated by a muncpalty when there are no nursng or medcal personnel on staff s dsplayed on Page D-110 of the Dgest. Attached are the approved manual phraseologes wth regard to the above changes. Prnted manual pages wll be dstrbuted as soon as they become avalable. Very truly yours, Monte Almer Presdent MA:tg Encl.
NEW YORK WORKERS COMPENSATION Page R-29 AND EMPLOYERS LIABILITY MANUAL 2 nd Reprnt Issued January 1, 2008 RULE V Note: Constructon, for purposes of ths rule, ncludes new constructon, as well as remodelng, repars and mantenance on exstng structures. 0042 3365 3724 3726 3737 5000 5022 5037 5040 5057 5059 5069 5102 5160 5183 5184 5188 5190 5193 5213 5221 5222 5223 5348 5402 5403 5428 5429 5443 5445 5462 5473 5474 5479 5480 5491 5506 5507 5508 5536 5538 5545 5547 5606 5610 5648 5651 5701 5703 5709 6003 6005 6017 6018 6045 6204 6216 6217 6229 6233 6235 6251 6252 6254 6259 6260 6306 6319 6325 6400 6701 7536 7538 7601 7855 8227 9526 9527 9534 9539 9545 9549 9553 Example: An employer performng plumbng work n a commercal or retal buldng (Code 5183) would have that payroll subject to payroll lmtaton; however, payroll from plumbng work performed n one or two-famly resdental housng, also Code 5183, would not be subject to payroll lmtaton. 2. When Payroll Lmtaton Apples Payroll lmtaton apples after any deductons of extra pay for overtme. 3. How Payroll Lmtaton Apples For the classfcatons and employments specfed n 1. above, an employer s payroll shall be the actual weekly payroll per employee otherwse determned n accordance wth the rules of ths manual subject to a maxmum of the greater of $750 per week or the weekly wage upon whch the maxmum weekly beneft s based for polces wth effectve dates on and after October 1, 2002. Note: (1) Actual weekly payroll per employee must be used to determne the lmted payroll for those constructon classfcatons subject to ths rule. Payroll from constructon of one or two-famly resdental housng must be excluded from the employee s weekly payroll pror to the applcaton of any payroll lmtaton requred by ths rule. (2) If an employer does not provde suffcent employee payroll records necessary to segregate resdental from commercal employments, no payroll lmtaton shall apply. (3) An employee s weekly earnngs for payroll lmtaton purposes shall be assgned to the terrtory n whch the majorty of the week s work was performed.
NEW YORK WORKERS COMPENSATION Page R-35 AND EMPLOYERS LIABILITY MANUAL 1 st Reprnt Issued January 1, 2008 RULE VI H. RATING MODIFICATIONS 1. Experence Ratng If the rsk s subject to experence ratng, the experence ratng modfcaton shall be shown n Item 4 of the Informaton Page and appled to the premum n accordance wth the New York Experence Ratng Plan Manual. 2. Mert Ratng If the rsk s subject to mert ratng, the mert ratng factor shall be shown n Item 4 of the Informaton Page and appled to the premum n accordance wth the New York Experence Ratng Plan Manual. I. PREMIUM DETERMINATION FOR CONSTRUCTION EMPLOYMENTS SUBJECT TO RULE V.G. Employers subject to Rule V.G. shall have ther manual premums adjusted to reflect payroll lmtaton n the followng manner: 1. Lmted payroll, as determned n accordance wth Rule V.G., wll be appled to the publshed or authorzed rate for each applcable constructon classfcaton(s) to determne the manual premum. 2. A terrtory dfferental shall be appled to each porton of the manual premum correspondng to the geographc terrtory n whch work has actually been performed. Refer to the "Mscellaneous Values" secton n the rate pages for the geographc terrtory defntons and dfferentals. Note: Terrtory dfferentals are not to be appled to premums determned from employments engaged n the constructon of one or two-famly resdental housng as defned n Rule V.G.1. 3. Both manual premum(s) and terrtory dfferental premum(s) are subject to experence ratng. The dfferental premum s to be reported to the Ratng Board under the followng statstcal codes: Terrtory 1 Dfferental Premum - Code 9126 Terrtory 2 Dfferental Premum - Code 9127 Terrtory 3 Dfferental Premum - Code 9128 4. The rates and dfferentals used n the examples below are for llustratve purposes only. Example A: Class Rate $12.50 Total (Unlmted) Payroll $1,108,000 Payroll from Resdental Constructon 0 Lmted Payroll from Commercal Constructon Terrtory 1 $700,000 Terrtory 2 $300,000 Manual Base Premum $125,000 (7000+3000)x12.50 Terrtory 1 Dfferental.085 Terrtory 2 Dfferental.068 Terrtory 1 Dfferental Premum $7,438 (7000x12.50x.085) Code 9126 Terrtory 2 Dfferental Premum $2,550 (3000x12.50x.068) Code 9127 Total Premum Subject to Experence Ratng $134,988 (125,000+7,438+2,550)
Page R-36 NEW YORK WORKERS COMPENSATION AND EMPLOYERS LIABILITY MANUAL RULE VI Issued January 1, 2008 1 st Reprnt Example B: Class Rate $12.50 Total (Unlmted) Payroll $1,625,000 Payroll from Resdental Constructon $500,000 Lmted Payroll from Commercal Constructon Terrtory 1 $715,000 Terrtory 2 $300,000 Manual Base Premum $189,375 (5000+7150+3000)x12.50 Terrtory 1 Dfferental.085 Terrtory 2 Dfferental.068 Terrtory 1 Dfferental Premum $7,597 (7150x12.50x.085) Code 9126 Terrtory 2 Dfferental Premum $2,550 (3000x12.50x.068) Code 9127 Total Premum Subject to Experence Ratng $199,522 (189,375+7,597+2,550) Refer to Secton I.N. of the Dgest of Rulngs and Interpretatons for addtonal examples. J. PREMIUM DETERMINATION FOR FEDERAL AND MARITIME INSURANCE Addtonal ratng procedures are n Rules XII and XIII for nsurance for employers subject to the U.S. Longshore and Harbor Workers' Act, the Federal Employers' Lablty Act and admralty law. K. SAFETY PROGRAMS SURCHARGE AND CREDITS 1. Defnton of Modfed Premum Modfed premum means, for purposes of ths rule, premum determned on the bass of Ratng Board establshed manual rates, or carrer rates authorzed by the New York State Insurance Department, and any experence ratng modfcaton or mert ratng factor. 2. Premum Surcharge and Credts The premum surcharge and credts applcable to rsks subject to Sectons 134 and 135 of the Workers' Compensaton Law shall be determned as follows: a. The premum surcharge mposed on an employer for falure to ntate a Compulsory Safety Consultaton or mplement the recommendatons of a certfed loss consultant shall be a 5% charge appled to modfed premum as defned n 1. above. The premum surcharge s not subject to experence ratng and s to be reported to the Ratng Board under Statstcal Code 9747. Note: An addtonal 5% charge shall be made n each successve year of non-complance (e.g., frst year, 5%; second year, 10%; thrd year, 15%; etc.)
NEW YORK WORKERS COMPENSATION Page R-47 AND EMPLOYERS LIABILITY MANUAL 1 st Reprnt Issued January 1, 2008 RULE IX 5. Executve Offcers Not-For-Proft Organzatons Not-for-proft unncorporated assocatons or not-for-proft corporatons may elect to exclude unsalared executve offcers from coverage. A wrtten notce must be made by the organzaton and fled wth the carrer on a form prescrbed by the Workers Compensaton Board. Attach the New York Executve Offcers Excluson Endorsement (WC 31 03 04) when such offcers are to be excluded. Note: Code 8810 apples to executve offcers of not-for-proft unncorporated assocatons subject to the lmtatons stated n Rule 7 Assgnment of Payroll and Rule 8 Flght Dutes shown below. Code 8809 apples only to executve offcers of corporatons. 6. Premum Determnaton a. Corporatons Premum for executve offcers shall be based on ther total payroll, subject to the followng lmtatons: (1) The mnmum ndvdual payroll for an executve offcer s shown under "Mscellaneous Values" n Part Three Rates. (2) The maxmum ndvdual payroll for an executve offcer s shown under "Mscellaneous Values" n Part Three Rates. See paragraph 7. below for executve offcers subject to constructon classfcatons as provded n Rule V.G.1. (3) The payroll lmtatons n (1) and (2) above apply to the average weekly payroll of each executve offcer for the number of weeks the offcer was employed durng the polcy perod. (4) An nactve executve offcer shall be ncluded at the fxed amount of $100 payroll per year. (5) In the case of electve or appontve offcers of muncpal corporatons or other poltcal subdvsons of the State, covered by the polcy, the mnmum ndvdual payroll and the fxed amount to be ncluded for an offcer who serves wthout pay shall be $100 per year. If such executve offcers serve wth pay, then provsons (1), (2) and (3) apply. (6) The maxmum and mnmum payroll lmtatons n Rules (1) and (2) above are applcable to executve offcers regardless of the classfcaton(s) to whch the executve offcers are assgned. (7) The maxmum payroll for executve offcers subject to constructon classfcatons, as provded n Rule V.G.1, shall be based on the payroll lmtatons set forth n Rule V.G.3. Note: Executve offcer payrolls as a result of work performed wth respect to one or twofamly resdental housng are subject to the maxmums as provded n paragraphs (2) through (6) above.
NEW YORK WORKERS COMPENSATION Page R-49 AND EMPLOYERS LIABILITY MANUAL 2 nd Reprnt Issued January 1, 2008 RULE IX B. SOLE PROPRIETORS AND PARTNERS 1. Defnton A sole propretor s a self-employed person. A partner s a partner of a partnershp as defned n Secton Ten of the Partnershp Law, but does not nclude a "lmted" partner. In general, a lmted partner nvests captal only, and s exempt from personal lablty or rsk beyond the nvestment actually contrbuted to the frm. Such partners do not hold themselves out as general partners nor partcpate n the conduct of the busness n any manner. The defnton of partner, as used n ths rule, shall also nclude members (not managers or ttled offcers ) of a Lmted Lablty Company ("LLC"), and a Professonal Servce Lablty Company ("PSLC") establshed pursuant to the Lmted Lablty Company Law, and partners of a Regstered Lmted Lablty Partnershp ("RLLP") establshed pursuant to the Partnershp Law. 2. Law and Status Sole propretors and partners may elect to be covered under the polcy by flng, upon a form prescrbed by the Workers' Compensaton Board, a notce of the electon of the named ndvduals. 3. Coverage a. Upon electon, coverage for a sole propretor or partner havng other persons covered under a polcy may be effected by attachng the New York Sole Propretors and Partners Coverage Endorsement (WC 31 03 13A). b. Coverage for a sole propretor or partner havng no other persons requrng coverage may be effected by obtanng a workers compensaton polcy. Note: Managers or employees wth the ttle of an offcer are not consdered members and not subject to the payroll cap as shown on the Mscellaneous Values page. c. A sole propretor or partner, who has prevously elected coverage or has no other persons requrng coverage, may elect to be excluded from coverage. Attach the New York Sole Propretors and Partners Excluson Endorsement (WC 31 03 16). 4. Premum Determnaton a. Sole Propretor and Partners Not Subject to the Constructon Employment Payroll Lmtaton Premum for each sole propretor or partner that has elected coverage s based on the mnmum and maxmum payrolls as shown under "Mscellaneous Values" n Part Three Rates. b. Sole Propretors and Partners Subject to the Constructon Employment Payroll Lmtaton Premum for each sole propretor or partner that has elected coverage s based on the mnmum payroll as shown under Mscellaneous Values n Part Three Rates. The maxmum payroll for premum determnaton s based on the payroll lmtatons set forth n Rule V.G.3. 5. Assgnment of Remuneraton The remuneraton of sole propretors or partners shall be assgned to classfcatons and rates under the rules of ths manual.
NEW YORK RULINGS AND INTERPRETATIONS Page D-11 1 st Reprnt Issued January 1, 2008 SECTION I Q: How does the payroll lmtaton apply? A: In determnng premum, the actual weekly payroll of each employee for the classfcaton codes specfed n Rule V.G.1. s subject to a maxmum of the greater of $750 or the weekly wage upon whch the maxmum weekly beneft s based for polces wth effectve dates on or after October 1, 2002. Q: Does payroll lmtaton apply to only new constructon? A: No. The payroll lmtaton also apples to the remodelng, repar and mantenance of exstng structures. Payroll lmtaton, however, does not apply to any constructon of one or twofamly resdental housng. Refer to Rule V.G.1. Q: Are there any requrements of an employer enttled to payroll lmtaton? A: Yes. The Law requres an employer to mantan true and accurate weekly payroll records for each employee whch shows each employee s total weekly wages and hours worked by type of work performed, by geographc terrtory and whether or not the work was performed on one or two-famly resdental housng. In addton, overtme, vacaton, holday, sck and bonus pay must be segregated for each employee. Q: What f an employer does not keep the proper records? A: Frst, the wllful falure to keep proper records or the knowng falsfcaton of any records may be prosecuted as nsurance fraud under the Penal Law; and second, the employer would not be enttled to payroll lmtaton. Refer to Rule V.G.3. Note 2. In the absence of records, however, the terrtory premum dfferentals stll apply. Q: If only annual payroll s avalable for an employee, can the annual payroll be dvded by 52 weeks to arrve at a weekly payroll? A: No, only the actual weekly payroll can be used. Refer to Rule V.G.3. Note 1. Q: Suppose an employee dd not work a full week. How s the payroll lmtaton appled? A: A partal week s consdered a full week n determnng an employee s weekly pay for payroll lmtaton purposes. Refer to Rule V.G.4. Q: Are there any other requrements relatng to payroll lmtaton? A: Yes. Detaled employer records of wages, hours-worked and other nformaton by job locaton s to be reported quarterly to the Department of Taxaton. Contact the Department of Taxaton for nformaton regardng these requrements.
Page D-14 NEW YORK RULINGS AND INTERPRETATIONS SECTION I Issued January 1, 2008 1 st Reprnt Q: The Payroll Lmtaton rule specfcally states that payroll lmtaton apples to an employee s actual weekly payroll. How does the payroll lmtaton apply to an employee who earns $1,500 b-weekly? A: The Payroll Lmtaton Law does not allow for the averagng of payrolls. However, f an employee s pad other than on a weekly bass, the employee s payroll amount s dvded by the number of weeks that apply to a paycheck. For example: The payroll amount for the employee earnng $1,500 b-weekly s dvded by 2 to arrve at a weekly payroll and the approprate payroll lmtaton s then appled to each week s porton. In the case of a polcy effectve October 1, 1999, there would be no lmtaton snce $750 s less than the maxmum payroll amount, however, the terrtory dfferental premum stll apples. Q: A commercal employer has one (1) full-tme employee who earned $1,600 for a 40 hour work week. Ths same employer has four (4) part-tme employees who each worked 10 hours and who each earned $400 for the week for a total of $1,600. How s the payroll lmtaton appled n each of these scenaros? A: A maxmum payroll amount of $750 would be used for the one (1) full-tme employee. Snce the weekly payroll amount for each of the four (4) part-tme employees s $400, each of ther actual payroll amounts s used snce the ndvdual amounts do not exceed the weekly maxmum. The terrtory dfferental premum apples n both scenaros. Q: An employer has a home offce or base of operatons n New York and uses New York employees for an out-of-state job. However, for premum determnaton purposes, the payroll for the out-of-state job s consdered New York payroll. How s the terrtory dfferental premum determned? A: The applcable payroll lmtaton s used and the terrtory dfferental premum s based upon the home offce or New York base of operatons of the employer. Refer to Rule V.G.3. Note 5. Q: Rule V.G.2 states that payroll lmtaton apples after any deducton of extra pay for overtme. How are the remuneraton exclusons under manual Rule V.B.3. treated? A: Payroll lmtaton apples after any exclusons shown under manual Rule V.B.3. Q: Wll the Premum Verfcaton Program apply to polces subject to the Payroll Lmtaton rules? A: Yes, these polces wll be test audted. Q: Is an employer who s enttled to payroll lmtaton also elgble for a premum credt under the New York Constructon Classfcaton Premum Adjustment Program (PAP)? A: Yes, however, the bass for determnng the credt s the lmted payroll of each employee for the number of hours worked (excludng overtme premum pay) for each constructon classfcaton, other than the constructon of one or two-famly resdental housng, for the thrd quarter for the year precedng the polcy date. Refer to Rule IX.I.3.a.
Page D-16 NEW YORK RULINGS AND INTERPRETATIONS SECTION I Issued January 1, 2008 1 st Reprnt EXAMPLE A: EXAMPLES Employer has 1 employee workng only on the constructon of one or two famly resdental housng. Snce resdental housng s not subject to the payroll lmtaton, the followng classfcaton code and rate apples: Code 5190 Rate 6.77 Gross Weekly Wage $1,200 PREMIUM CALCULATION Code 5190 Resdental $1,200 x 6.03 =... $72 EXAMPLE B: Employer has 1 employee performng only commercal work. The followng classfcaton code, terrtory dfferental and rate apples: Code 5445 Rate 7.77 Gross Weekly Wage $1,300 Terrtory 1.085 Payroll Lmt $750 BASE PREMIUM CALCULATION Code 5445 Commercal $750 x 7.77 =...$58 DIFFERENTIAL PREMIUM CALCULATION $58 x.085 (Terrtory 1) =... $5 TOTAL PREMIUM $58 + $5 =... $63 EXAMPLE C: Employer has 1 employee performng both commercal and resdental work. The followng classfcaton code, terrtory dfferental and rate apples: Code 5183 Rate 6.88 Gross Weekly Wage $1,500 ($500 Resdental, $1,000 Commercal) Terrtory 2.068 Payroll Lmt $750 BASE PREMIUM CALCULATION Code 5183 Resdental $500 x 6.88 =... $ 34 Code 5183 Commercal $750 x 6.88 =... $ 52 DIFFERENTIAL PREMIUM CALCULATION $52 x.068 (Terrtory 2) =... $4 TOTAL BASE PREMIUM = $86 TOTAL PREMIUM $86 + $4 =... $90
NEW YORK RULINGS AND INTERPRETATIONS Page D-17 1 st Reprnt Issued January 1, 2008 SECTION I EXAMPLE D: Employer has 2 employees performng only resdental work. The followng classfcaton code and rate apples. Snce ths s resdental work only, the terrtory dfferental does not apply. Code 3737 Rate 4.82 GROSS WEEKLY WAGES Employee A $1,050 Employee B $ 950 PREMIUM CALCULATION Code 3737 Resdental $1,050 + $950 = $2,000 x 4.82 =... $96 EXAMPLE E: Employer has 2 employees performng only commercal work. The followng classfcaton code, terrtory dfferentals and rate apples. Snce each employee s gross wages are splt between two terrtores, the terrtory dfferental where the majorty of the work was performed apples. Code 5536 Rate 8.02 Terrtory 1.085 Terrtory 2.068 Payroll Lmt $750 GROSS WEEKLY WAGES Employee A $1,100 Employee B $1,400 $800 Terrtory 1 $300 Terrtory 2 $400 Terrtory 1 $1,000 Terrtory 2 BASE PREMIUM CALCULATION Code 5536 Commercal Employee A $750 x 8.02 =... $ 60 Code 5536 Commercal Employee B $750 x 8.02 =... $ 60 TOTAL BASE PREMIUM = $120 DIFFERENTIAL PREMIUM CALCULATION $60 x.085 (Terrtory 1) =...$5 $60 x.068 (Terrtory 2) =...$4 TOTAL PREMIUM $120 + $5 + $4 =... $129
Page D-18 NEW YORK RULINGS AND INTERPRETATIONS SECTION I Issued January 1, 2008 1 st Reprnt EXAMPLE F: Employer has 2 employees performng both commercal and resdental work. The followng classfcaton code, terrtory dfferentals and rate apples. Snce each employee s gross wages are splt between two terrtores, the terrtory dfferental where the majorty of the work was performed apples. Code 5022 Rate 16.02 Terrtory 1.085 Terrtory 2.068 Payroll Lmt $750 EMPLOYEE DATA Employee A 40% Resdental 60% Commercal Code 5022 Employee B 21% Resdental 79% Commercal Code 5022 Terrtory 1 Terrtory 2 Terrtory 1 Terrtory 2 GROSS WEEKLY WAGES Employee A $1,000 Employee B $1,450 $400 Resdental $400 Commercal Terrtory 1 $200 Commercal Terrtory 2 $300 Resdental $250 Commercal Terrtory 1 $900 Commercal Terrtory 2 BASE PREMIUM CALCULATION* Code 5022 Resdental Employee A $400 x 16.02 =... $ 64 Code 5022 Resdental Employee B $300 x 16.02 =... $ 48 Code 5022 Commercal Employee A $600 x 16.02 =...$96 Code 5022 Commercal Employee B $750 x 16.02 =...$120 TOTAL BASE PREMIUM = $328 DIFFERENTIAL PREMIUM CALCULATION $ 96 x.085 (Terrtory 1) =... $8 $120 x.068 (Terrtory 2) =... $8 TOTAL PREMIUM $328 +$8 + $8 =... $344
NEW YORK RULINGS AND INTERPRETATIONS Page D-19 1 st Reprnt Issued January 1, 2008 SECTION I EXAMPLE G: Employer has four employees. Work performed by these employees was splt between resdental and commercal work and was performed n two terrtores. The followng classfcaton codes, terrtory dfferentals and rates apply: Code 5190 6.03 Code 5403 12.67 Code 5474 9.89 Terrtory 1.085 Terrtory 2.068 Payroll Lmt $750 EMPLOYEE DATA Employee A All Resdental Code 5190 Employee B 25% Resdental 75% Commercal Code 5190 Terrtory 1 Employee C All Commercal Code 5403 Terrtory 2 Employee D All Commercal Code 5474 Terrtory 1 GROSS WEEKLY WAGES Employee A $ 850 Resdental Employee B $1,600 $ 400 Resdental $1,200 Commercal Employee C $1,500 Commercal Employee D $1,250 Commercal BASE PREMIUM CALCULATION Code 5190 Resdental Empl. A & B $850 + $400 = $1,250 x 6.03 =...$ 75 Code 5190 Comm l Terr. 1 Empl. B $750 x 6.03 =...$ 45 Code 5403 Comm l Terr. 2 Empl. C $750 x 12.67 =... $95 Code 5474 Comm l Terr. 1 Empl. D $750 x 9.89 =... $74 TOTAL BASE PREMIUM = $289 DIFFERENTIAL PREMIUM CALCULATION ($45 + $74) x.085 (Terrtory 1) =... $10 $95 x.068 (Terrtory 2) =... $6 TOTAL PREMIUM $289 + $10 + $6 =...$305
Page D-20 NEW YORK RULINGS AND INTERPRETATIONS SECTION I Issued January 1, 2008 1 st Reprnt EXAMPLE H: Employer has four employees. Work performed by these employees was splt between resdental and commercal work, was performed n two terrtores and ncluded overtme, holday, vacaton and bonus pay. The followng classfcaton codes, terrtory dfferentals and rates apply: Code 5403 12.67 Code 5538 10.46 Terrtory 1.085 Terrtory 2.068 Payroll Lmt $750 EMPLOYEE DATA Employee A 25% Resdental 75% Commercal Code 5403 Terrtory 2 Employee B 100% Commercal Code 5403 Terrtory 2 Employee C 100% Commercal Code 5538 Terrtory 1 Employee D 50% Resdental 50% Commercal Code 5538 Terrtory 2 Employee A $1,860 GROSS WEEKLY WAGES $ 325 Resdental $ 100 Resdental (overtme at 1½ tmes the hourly rate) $ 975 Commercal (straght tme) $ 200 Commercal (overtme at 1½ tmes the hourly rate) $ 260 Holday Pay (holday occurred durng commercal job) Employee B $1,000 Vacaton Wages (vacaton was taken durng commercal job) Employee C $1,500 Employee D $1,800 $1,250 Commercal (straght tme) $ 250 Commercal (overtme at 1½ tmes the hourly rate) $ 800 Resdental $ 800 Commercal $ 200 Bonus (apples to commercal job) BASE PREMIUM CALCULATION* Code 5403 Resdental Empl. A $325 + $66 (b of $100 overtme) = $391 x 12.67 =... $ 50 Code 5538 Resdental Empl. D $800 x 10.46 =... $ 84 Code 5403 Comm l Terr. 2 Empl. A Empl. B $750 Y $750 $1,500 x 12.67 =... $190 Code 5538 Comm l Terr. 1 Empl. C $750 x 10.46 =... $ 78 Code 5538 Comm l Terr. 2 Empl. D $750 x 10.46 =... $ 78 TOTAL BASE PREMIUM = $480 DIFFERENTIAL PREMIUM CALCULATION $78 x.085 (Terrtory 1) =... $7 ($190 + $78) x.068 (Terrtory 2) =.. $18 TOTAL PREMIUM $480 + $7 + $18 =... $505
NEW YORK RULINGS AND INTERPRETATIONS Page D-21 1 st Reprnt Issued January 1, 2008 SECTION I Reserved for future use
Page D-22 NEW YORK RULINGS AND INTERPRETATIONS SECTION I Issued January 1, 2008 1 st Reprnt Reserved for future use
NEW YORK WORKERS COMPENSATION C-23 AND EMPLOYERS LIABILITY MANUAL 4 th Reprnt Issued January 1, 2008 CONSTRUCTION or ERECTION PERMANENT YARD 8227 Apples only to a permanent yard mantaned by a constructon or erecton rsk for the storage of materal or the storage and mantenance of equpment. Not avalable at a constructon ste. May be used only upon specfc assgnment by the Ratng Board. Mll operatons or fabrcaton to be separately rated. CONTRACTOR)EXECUTIVE SUPERVISOR, CONSTRUCTION EXECUTIVE, CONSTRUCTION MANAGER, CONSTRUCTION SUPERINTENDENT OR PROJECT MANAGER 5606 Apples to Executve Supervsors, Constructon Executves, Constructon Managers, Constructon Superntendents or Project Managers that perform admnstratve responsbltes for constructon or erecton projects. Executve Supervsors or Constructon Executves are defned as those persons exercsng supervsory control through job superntendents or foremen. 1. Ths classfcaton does not apply to any person who s drectly n charge of constructon work such as a superntendent or foremen or any person that s engaged n actual constructon or erecton work. The applcable constructon or erecton classfcaton(s) shall be appled. 2. When actual constructon or erecton work s gven to or placed wth subcontractors that have ther own supervsor or foremen on ther payroll, the executve supervsor or constructon executve of the general contractor shall be subject to Code 5606 provded that they meet the above crtera. 3. An executve offcer of a corporaton who performs the dutes of an executve supervsor shall be assgned to Code 8809 Executve Offcers NOC provded that such executve offcer does not otherwse regularly and frequently perform the dutes of a foreman, worker or outsde salespersons. CONTRACTORS' MACHINERY DEALER store or yard & Drvers 8107 Operatons nclude repar of machnery and parts sales at the nsured's premses. For operatons performed at the customers' premses, refer to the entry n Secton II of the Dgest of Rulngs and Interpretatons under "Machnery Installaton, Servce or Repar." CONVALESCENT or Nursng HOME ALL EMPLOYEES 8829 A convalescent or nursng home operated by a hosptal, at the same locaton or adjacent to the hosptal shall be assgned to Code 8833 Hosptal Professonal Employees and Code 9040 Hosptal All Other Employees. CONVENIENCE STORE wth Self-Servce Gasolne Staton Refer to Secton II of the Dgest of Rulngs and Interpretatons. COOKIE MFG. 2001 COOPERAGE ASSEMBLY 2759 Stock mfg. to be separately rated as Code 2710 "Cooperage Stock Mfg." COOPERAGE STOCK MFG. 2710 Apples to the manufacture of heads, hoops or staves. Cooperage assembly to be separately rated as Code 2759. COPPER or Brass GOODS MFG. 3315 CORD, Rope or Twne MFG. cotton, lnen or slk 2302 CORRUGATED or Fberboard CONTAINER MFG. 4244 Includes corrugatng or lamnatng of paper. Paper or paper board mfg. to be separately rated as Code 4239. COTTON BATTING, Waddng or Waste MFG. 2211 COTTON MERCHANT & Drvers 8103 Includes warehouse or yard employees. COTTON SPINNING AND WEAVING 2302
Page D-110 NEW YORK RULINGS AND INTERPRETATIONS SECTION IV Issued January 1, 2008 3 rd Reprnt HOMES Aged ncludes nursng and medcal personnel... 8829 Aged no nursng or medcal personnel on staff... 8866 Chldren s ncludes nursng and medcal personnel... 8833/9040 Chldren s no nursng or medcal personnel on staff... 8865 Invald... 8829 Maternty... 8833/9040 Mentally Dsturbed ncludes nursng and medcal personnel... 8833/9040 Mentally Dsturbed no nursng or medcal personnel on staff... 8865 Nursng ncludes nursng and medcal personnel... 8829 Nursng no nursng or medcal personnel on staff... 8866 Orphan... 8833/9040 HOSPITAL Professonal Employees... 8833 All Other Employees... 9040 INSPECTOR Board of Health... 9410 Buldng... 9410 Electrcal... 9410 Mne perodcal... 9410 INVESTIGATOR outsde... 9410 JAIL All Employees... 7720 JANITOR OR MAINTENANCE Clercal Faclty Only... 9026 Medcal Facltes... 9040 Operatonal Departments such as sewerage or waterworks plants...gov. CLASS Resdental Faclty For Aged... 8829 Schools, Lbrares & Museums... 9101 JUVENILE DETENTION CENTERS - ncl boot camps... 7720 LABORATORY Techncan, Bacterologst, Bochemst... 9410 LANDFILL santary... 6217 LIBRARY OR MUSEUM publc Curators, Lbrarans... 8838 Mantenance& Drvers... 9101 Ushers or Attendants... 8838 MAYOR & COMMISSIONERS... 8810 MEALS-ON-WHEELS PROGRAMS... 9072 MEDICAL EXAMINER, MORGUE Drvers... 7380 Physcans& Clercal... 8832 Laboratory& X-ray & All Other Employees... 9410 NURSE Publc Health clncs... 8832 Vstng... 8854 PARKING METER INSTALLATION, SERVICE OR REPAIR, INCLUDING SHOP... 5192 PARK Playgrounds... 9102 Lfeguards... 9015 PARKWAY OPERATION Landscapng Mantenance... 9102 Pavng or Repavng Roads... 5506 Toll Collectors... 9019 POLICE OFFICER... 7720 POOL outdoor ncludng lfeguards... 9015 PROBATION OFFICER Adult... 7720 Chldren... 7720