Who sets California's class codes?
The Workers' Compensation Insurance Rating Bureau of California (WCIRB) administers California's classification system. The state's manual describes the WCIRB as a rating organization licensed by the California Department of Insurance and designated as the Insurance Commissioner's statistical agent
. The classifications themselves are published in the California Workers' Compensation Uniform Statistical Reporting Plan—1995 (the USRP), which is approved by the Insurance Commissioner and adopted at Title 10, California Code of Regulations, section 2318.6. The current edition is effective September 1, 2026.
NCCI doesn't administer classifications in California. A class code number that means one thing in an NCCI-system state can have different wording, a different scope, or numbered subdivisions in California, and some numbers aren't used there at all.
How California class codes compare with other states
California's titles for the codes covered on this site, quoted from the September 1, 2026 manual. Each linked page explains the code as other states' bureaus define it, so read it against the California wording below.
| California code | California title |
|---|---|
| Class code 8810 | CLERICAL OFFICE EMPLOYEES — N.O.C. |
| Class code 8742 | SALESPERSONS — Outside |
| Class code 8871 | CLERICAL TELECOMMUTER EMPLOYEES — N.O.C. |
| Class code 9015(1) | BUILDING OPERATION — N.O.C. — all other employees … |
| Class code 5606 | CONTRACTORS — construction or erection — executive level supervisors — no direct supervision … |
| Class code 3724(1) | MILLWRIGHT WORK — N.O.C. — erection or repair of machinery or equipment at customers' locations |
| Class code 3724(2) | ELECTRICAL MACHINERY OR AUXILIARY APPARATUS — installation, service or repair — including incidental wiring |
| Class code 8868 | COLLEGES OR SCHOOLS — private — not automobile schools — professors, teachers or academic professional employees |
| Class code 8827(1) | HOME CARE SERVICES — all employees |
| Class code 8827(2) | NURSING CARE — in private residences — all employees |
Not in California's manual: 5645, 8832, 8835, 9014. In-home healthcare that NCCI-system states classify as 8835 is classified in California as 8827(1) or 8827(2).
What is a dual wage class code in California?
California splits many construction trades into pairs of classifications that differ only by the employee's regular hourly wage. The manual's rule is that a classification requiring a minimum hourly wage may be used only upon verification that the employee is paid an hourly wage that equals or exceeds the specified amount.
Each threshold is printed in the classification's own wording in the USRP, and the WCIRB Classification Search can filter to the dual wage classifications.
| Trade | Below the wage threshold | At or above it |
|---|---|---|
| Carpentry | 5403 | 5432 |
| Plumbing | 5183(1) | 5187(1) |
| Electrical wiring within buildings | 5190 | 5140 |
The pairs don't follow one numbering pattern: in plumbing the lower-wage code is the lower number, while in electrical wiring the lower-wage code is the higher number. Roofing, steel framing, and other trades are split the same way. The thresholds change by edition; this article on how a California class code splits on wage covers the current list.
What a California audit checks on dual wage payroll
- Proof of each employee's regular hourly wage: the manual names original time cards or time book entries, or a valid collective bargaining agreement showing wage rates by job classification.
- Payroll that isn't shown to meet the threshold is classified in the lower-wage code of the pair, for example 5403 Carpentry instead of 5432.
- When working out the governing classification, two classifications that differ only by wage are combined.
Minor repair work in California
California has a specific rule for small repair jobs. When work for other businesses on a fee basis is limited to minor property repairs that don't need a building permit and stay within the contractor-license exemption for minor work, the manual assigns it to 9015(1), Building Operation, rather than to a construction code. Its examples include patching walls, touch-up painting, faucet repair, door hardware repair and replacement of electrical switches.
See the handyman class code guide for how other states handle the same work.
Frequently asked questions
Does California use NCCI class codes?
No. California's workers' comp classifications come from the Uniform Statistical Reporting Plan, administered by the WCIRB and approved by the Insurance Commissioner. Many code numbers look familiar, but the wording and scope are California's own, and some codes used in NCCI-system states, such as 8835, don't appear in California's manual at all.
What is a dual wage class code in California?
A dual wage class code is one of a pair of construction classifications that cover the same trade and differ only by the employee's regular hourly wage, such as 5403 and 5432 for carpentry. The higher-wage code can be used only if the final audit verifies that the employee's regular hourly wage meets the threshold printed in the classification; otherwise the payroll goes to the lower-wage code.
What records does a California audit need for a dual wage code?
California's manual calls for original time cards or time book entries for each employee, or a valid collective bargaining agreement showing the regular hourly wage rate by job classification. Without that verification, payroll can't stay in the higher-wage classification.
Where can I look up a California workers' comp class code?
Use the WCIRB Classification Search on wcirb.com, which includes a filter for dual wage classifications, or the classification section of the Uniform Statistical Reporting Plan itself. Your policy's information page lists the codes assigned to your business.
Official sources
- WCIRB Classification Search California's official classification lookup, including a dual wage filter.
- California manual (USRP), effective Sept. 1, 2026 The California Workers' Compensation Uniform Statistical Reporting Plan—1995: the rules and every classification's wording.
- NCCI Class Look-Up For comparison: the classification system used in NCCI-administered states.
Rates aren't listed here on purpose. Class code rates and loss costs change by state, by carrier, and every year, so check the current figures with NCCI's Class Look-Up or your state's rating bureau (linked above), and with your own carrier for the rate on your policy.
General information, not a classification ruling. This page is written in plain English from the rating bureaus' published rules and descriptions; the classification manual for the state where the work was performed governs, and the carrier and rating bureau determine the classification for any policy.