Why “general contractor” isn't a class code
Bureaus classify the work, not the label. NCCI's guidance for insurance applications says Generic terms such as “general contractor,” “construction,” “farm,” or “store” should not be used to describe the operations
, because the operations themselves decide the codes. A general contractor whose own crews frame, finish, and do concrete work carries the classifications for framing, finishing, and concrete.
How a general contractor's own employees are classified
Each type of construction work is assigned to the classification that describes it, as long as the records separate it. New York's rule assigns each distinct construction operation to its own classification provided separate payroll records are maintained for each operation
, and North Carolina and Massachusetts use nearly the same wording. When separate records aren't kept, North Carolina's rule sends the payroll to the highest-rated classification that applies to the job or location.
Common trade codes explained on this site: 5403 carpentry, 5645 residential carpentry, 5183 plumbing, 5190 electrical wiring, and 3724 machinery and equipment erection. Office staff may fall under the 8810 clerical standard exception where the state's rules allow it.
When does class code 5606 apply?
Class code 5606 covers construction executives, project managers, construction managers, and superintendents who run jobs through other supervisors. New York defines them as those persons exercising supervisory control through job superintendents or foremen
, and says the code doesn't apply to anyone directly in charge of construction work or doing it. Massachusetts' notes add that it is the job duties that are the main consideration and not the job titles.
| State | Official title for 5606 |
|---|---|
| North Carolina | Contractor – Project Manager, Construction Executive, Construction Manager, or Construction Superintendent |
| New York | Contractor – Executive Supervisor, Construction Executive, Construction Manager, Construction Superintendent or Project Manager |
| California | CONTRACTORS — construction or erection — executive level supervisors — no direct supervision … |
- A supervisor's payroll can't be split between 5606 and another code. Massachusetts and California both say so in their manuals.
- In New York, when the actual construction is subcontracted to firms with their own supervisors or foremen, the general contractor's executive supervisor can still be classified as 5606 if they meet the definition.
How California treats general contractors
California's 5606 is narrower. Its footnote requires not less than two levels of supervision
between the executive level supervisor and the workers doing the construction. The code also applies to executive supervisors when all construction is subcontracted to licensed contractors. On those jobs, California classifies the contractor's other employees as 5610, Contractors — construction or erection — all construction subcontracted. Construction managers working for a fee who neither perform nor supervise construction are classified as 8601(1), Engineers — consulting. More on California class codes.
Uninsured subcontractors at audit
This is where a general contractor's audit most often changes. In North Carolina, New York, and Massachusetts, the contractor must give its carrier evidence, such as a certificate of insurance, that each subcontractor had workers' comp in force for the work. For any subcontractor without it, premium is added to the contractor's own policy. North Carolina's rule says the classification is based on the same classification that would have applied if the individuals were employees of the contractor
, and when payroll records aren't provided, the subcontract price is used to set the payroll.
California's manual has no equivalent premium rule. California Labor Code section 2750.5 addresses the question from another side: a worker doing work that requires a contractor's license shall hold a valid contractors' license as a condition of having independent contractor status.
See uninsured subcontractor, and use the subcontractor exposure tool to estimate what uncovered subcontracts can add to an audit.
Frequently asked questions
Is there a workers' comp class code for a general contractor?
No. Rating bureaus classify a general contractor's payroll by the construction work actually performed, so a GC's own crews are assigned the codes for their trades. NCCI's own guidance warns against describing operations with generic terms such as "general contractor." Executive supervisors may qualify for code 5606.
What is class code 5606?
5606 is the classification for construction executives, project managers, construction managers, and superintendents who supervise through job superintendents or foremen rather than directing the work themselves. New York's description says it doesn't apply to anyone directly in charge of construction work or engaged in actual construction.
Can a supervisor's payroll be split between 5606 and a trade code?
No. Massachusetts' manual says code 5606 is not available for division of a single employee's payroll with any other classification, and California's manual says the same for its 5606. A supervisor who also works with the tools is classified with that work.
What happens at audit if a subcontractor has no workers' comp?
The contractor has to show its carrier evidence, such as a certificate of insurance, that each subcontractor had workers' comp in force for the work. Where it can't, premium is charged on the contractor's policy for the subcontracted work, classified as if the subcontractor's workers had been the contractor's own employees.
Official sources
- NCCI: Tips for Completing Assigned Risk Applications NCCI's guidance not to describe operations as "general contractor."
- NCRB Basic Manual, Rule 1: Assignment of Classifications North Carolina's construction classification rules, including 5606.
- NCRB Basic Manual, Rule 2: Premium and Payroll North Carolina's rule for subcontractors without proof of coverage (Rule 2-H).
- NYCIRB Classification Digest: 5606 New York's title and description for 5606.
- NYCIRB Manual, Rule VIII: Premium for Uninsured Subcontractors New York's rule for uninsured subcontractors.
- Massachusetts Workers' Compensation Manual (WCRIBMA) Massachusetts' rules, including 5606's notes and Rule IX-C on subcontractors.
- California manual (USRP), effective Sept. 1, 2026 California's 5606, 5610, and construction payroll rules.
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.