California Workers Compensation – Classifications for Dual Hourly Wage Thresholds 2022
In California and most other states, many construction classifications are divided into separate classifications based on the hourly wage of the employee for each classification. In the industry this is referred to as dual wage classification. Each pair of dual wage classifications is divided into two “high wage” and “low wage” classifications. The “high wage” classification generally has a substantially lower rate than the “low wage” classification.
The California Workers Compensation Insurance Rating Bureau (WCIRB) has adjusted the hourly wage thresholds for certain dual wage classifications beginning September 1, 2022. The new hourly wage thresholds are for policies with effective dates 9/1/2022 and after.
The WCIRB website also has a PDF document with historical dual wage thresholds by year (for the past five years). Please always refer to WCIRB documentation before preparing your payroll reports for auditing purposes.
Classification for Dual Hourly Wage Threshold | Class Codes | Hourly Wage Threshold |
---|---|---|
Automatic Sprinkler Installation | 5185 5186 |
Less Than $32 Equal or More Than $32 |
Carpentry | 5403 5432 |
Less Than $39 Equal or More Than $39 |
Concrete or Cement Work | 5201 5205 |
Less Than $32 Equal or More Than $32 |
Electrical Wiring | 5190 5140 |
Less Than $34 Equal or More Than $34 |
Excavation NOC | 6218(1) 6220(1) |
Less Than $39 Equal or More Than $39 |
Gas Mains or Connections Construction | 6315(2) 6316(2) |
Less Than $39 Equal or More Than $39 |
Glaziers | 5467 5470 |
Less Than $36 Equal or More Than $36 |
Grading Land NOC | 6218(2) 6220(2) |
Less Than $39 Equal or More Than $39 |
Heating and Air Conditioning Ductwork | 5538(2) 5542(2) |
Less Than $29 Equal or More Than $29 |
Heating and Air Conditioning Equipment | 5183(3) 5187(3) |
Less Than $31 Equal or More Than $31 |
Land Leveling | 6218(3) 6220(3) |
Less Than $39 Equal or More Than $39 |
Masonry | 5027 5028 |
Less Than $32 Equal or More Than $32 |
Painting | 5474 5482 |
Less Than $31 Equal or More Than $31 |
Plastering or Stucco Work | 5484 5485 |
Less Than $36 Equal or More Than $36 |
Plumbing | 5183(1) 5187(1) |
Less Than $31 Equal or More Than $31 |
Refrigeration Equipment | 5183(2) 5187(2) |
Less Than $31 Equal or More Than $31 |
Roofing | 5552 5553 |
Less Than $29 Equal or More Than $29 |
Sewer Construction | 6307 6308 |
Less Than $39 Equal or More Than $39 |
Sheet Metal Work | 5538(1) 5542(1) |
Less Than $29 Equal or More Than $29 |
Steel Framing | 5632 5633 |
Less Than $39 Equal or More Than $39 |
Wallboard Application | 5446 5447 |
Less Than $38 Equal or More Than $38 |
Water Mains or Connections Construction | 6315(1) 6316(1) |
Less Than $39 Equal or More Than $39 |
Waterproofing | 5474(2) 5482(2) |
Less Than $31 Equal or More Than $31 |
When maintaining payroll records for dual wage classification, be aware that the assignment of a high wage classification to an hourly employee is contingent on verification and reconciliation of the total number of hours the employee worked against the employee’s time cards or time sheets that documents the operations performed, the daily start and stop times and total hours worked each day for the employee. If total number of hours cannot be verified, the employee will be assigned the low wage classification.
It is critical to maintain proper payroll records to avoid a large additional premium resulting from a workers compensation audit. If you need assistance with preparing your payroll records in compliance with WCIRB requirements, please contact us for a free, no-obligation consultation. If we can assist with improving your workers compensation premiums, please contact us to get a quote.