Workers Comp Class Code Rate by State 2026 Calculator
Workers comp class code rate calculator estimates 2026 annual premium by NCCI class code (top 20 job classes), state, payroll, and experience modification factor (EMR). Formula: payroll/100 × base rate × EMR.
| Class code base rate (per $100) | — |
| State multiplier | — |
| State-adjusted rate (per $100) | — |
| Annual payroll | — |
| Manual premium (payroll/100 × rate) | — |
| Experience mod (EMR) | — |
| Modified premium | — |
| Estimated annual premium | — |
Workers comp class code rate is the per-$100-of-payroll cost set by NCCI or the state rating bureau for a specific job classification. Annual premium = (payroll / 100) × class code base rate × experience modification factor (EMR). Top job classes range from $0.18 per $100 for clerical office (NCCI 8810) to $22+ per $100 for excavation and roofing. Last updated May 2026.
How NCCI Class Codes Work
NCCI (National Council on Compensation Insurance) maintains around 600 job classification codes that group workers by hazard exposure. Each class code has a base rate updated annually by NCCI and approved by the state insurance commissioner. 38 states adopt NCCI rates directly. Twelve states — California, New York, New Jersey, Pennsylvania, Delaware, Massachusetts, Michigan, Minnesota, North Carolina, Texas, Wisconsin, plus monopolistic states (ND, OH, WA, WY) — use their own independent rating bureaus.
Top 20 Class Codes by Frequency
The most common class codes are: 8810 Clerical ($0.18), 8742 Outside Sales ($0.55), 8868 Professional ($1.20), 8017 Retail Store ($2.80), 8380 Auto Repair ($3.20), 7228/7229 Trucking ($5.50-$6.50), 9014 Janitorial ($6.80), 5403/5645 Carpentry ($9-$10), 5183 Plumbing ($11.80), 5022 Masonry ($12.50), 5551 Roofing ($18.50), and 6217 Excavation ($22.50). Construction and trucking dominate the high-rate end.
How the Experience Mod Adjusts Premium
The Experience Modification Rate (EMR) compares your three-year loss history to the industry average for your class code. 1.00 is average. Below 1.00 = discount (good safety record). Above 1.00 = surcharge (worse than peers). A 0.85 mod on $50,000 manual premium saves $7,500/year. A 1.25 mod adds $12,500. New businesses start at 1.00 for three years until enough data accumulates.
Common Workers Comp Mistakes
(1) Wrong class code assignment — using a lower-rate code for a higher-risk job is fraud and triggers audit recovery plus penalties. (2) Misclassifying contractors — true 1099 contractors don't need coverage; misclassified employees do. (3) Excluding overtime premium — only the straight-time portion of OT is included in payroll for premium calc. (4) Ignoring the audit — annual audit reconciles estimated payroll to actual; underpayment triggers a balance bill plus interest. (5) Skipping safety credits — many states offer 5-15% premium credits for documented safety programs.
Sources: NCCI, state insurance department rating bureaus. Always verify codes with your carrier before binding.