Quick answer
California contractors are classified under the WCIRB's California codes, not the NCCI codes used in most other states. Most construction trades use a pair of codes split by the worker's hourly wage — for example roofing 5552 (under $33/hr) and 5553 ($33/hr or more). Effective September 1, 2026, the WCIRB advisory pure premium rate for 5552 is $20.827 per $100 of payroll, one of the highest in the state; electrical 5140 is $2.109 and clerical 8810 is $0.214. Your carrier's actual rate will differ from these benchmarks.
How California classifies contractor payroll
Workers' comp premium in California is built from payroll. Every employee's pay is assigned to a class code from the California Uniform Statistical Reporting Plan, which the Workers' Compensation Insurance Rating Bureau of California (WCIRB) maintains. Each code has an advisory pure premium rate: the WCIRB's estimate of what losses and loss-adjustment expense will cost per $100 of payroll in that kind of work.
California does not use the NCCI class codes that most other states use. That is why codes you may see on national websites — such as 5432 for residential carpentry or 5552 for roofing — do not appear in California's approved rate list. If a quote or an audit shows one of those codes on a California policy, ask why.
Sixteen construction classifications are split into pairs of codes by hourly wage. Workers paid below the threshold go in the lower-wage code, which carries the higher rate; workers at or above it go in the higher-wage code. Keep hourly wage records for every employee: if the auditor cannot confirm a worker's hourly wage, that payroll can end up in the higher-rated code.
California construction class codes and rates (September 1, 2026)
Rates are WCIRB advisory pure premium rates per $100 of payroll, from the Insurance Commissioner-approved filing effective September 1, 2026. The last column shows what that benchmark works out to on $60,000 of annual payroll in the code. It is a benchmark, not a quote: carriers file their own rates and then apply your experience modification, credits or debits, and policy fees.
| Trade | Class codes (low wage / high wage) | Wage threshold | Rate per $100 payroll | Benchmark on $60,000 payroll |
|---|---|---|---|---|
| Roofing | 5552 / 5553 | $33 | 20.827 / 12.112 | $12,496 / $7,267 |
| Carpentry | 5403 / 5432 | $46 | 12.075 / 5.321 | $7,245 / $3,193 |
| Light-gauge steel framing | 5632 / 5633 | $46 | 12.075 / 5.321 | $7,245 / $3,193 |
| Masonry | 5027 / 5028 | $37 | 9.332 / 4.928 | $5,599 / $2,957 |
| Painting / waterproofing | 5474 / 5482 | $36 | 8.509 / 4.778 | $5,105 / $2,867 |
| Concrete or cement work | 5201 / 5205 | $36 | 8.245 / 4.748 | $4,947 / $2,849 |
| Wallboard (drywall) | 5446 / 5447 | $45 | 6.233 / 3.249 | $3,740 / $1,949 |
| Plumbing / HVAC equipment | 5183 / 5187 | $35 | 5.716 / 2.732 | $3,430 / $1,639 |
| Sheet metal / HVAC ductwork | 5538 / 5542 | $37 | 5.871 / 3.674 | $3,523 / $2,204 |
| Electrical wiring | 5190 / 5140 | $40 | 3.729 / 2.109 | $2,237 / $1,265 |
| Automatic sprinklers | 5185 / 5186 | $36 | 5.190 / 2.363 | $3,114 / $1,418 |
| Glaziers | 5467 / 5470 | $43 | 7.514 / 3.349 | $4,508 / $2,009 |
| Plastering / stucco | 5484 / 5485 | $42 | 8.447 / 6.452 | $5,068 / $3,871 |
| Tile, stone, mosaic, terrazzo | 5348 | — | 5.047 | $3,028 |
| Hardwood floor installation | 5436 | — | 5.123 | $3,074 |
| Concrete construction | 5213 | — | 5.162 | $3,097 |
| Fence erection | 6400 | — | 6.017 | $3,610 |
| Landscape gardening | 0042 | — | 5.580 | $3,348 |
| Tree pruning and trimming | 0106 | — | 12.393 | $7,436 |
| Executive supervisors | 5606 | — | 0.842 | $505 |
| Outside sales | 8742 | — | 0.337 | $202 |
| Clerical office | 8810 | — | 0.214 | $128 |
How to use the rate table
Multiply the payroll you expect in each code by the rate and divide by 100. A roofing crew with $120,000 of payroll for workers under $33 an hour, plus $40,000 of office payroll, has a benchmark of about $24,992 for 5552 and $86 for 8810.
Carriers price above or below the benchmark. Your experience modification (x-mod), which compares your past claims to other California employers of your size, can move the premium up or down once you qualify for one. Minimum premiums and expense fees also matter for small accounts.
The statewide picture matters too: in July 2026 the Insurance Commissioner adopted an average advisory pure premium rate of $1.65 per $100 of payroll, up 6.6% from 2025 and below the 10.4% increase the WCIRB requested. Construction codes did not all move by the same amount, so check your own codes at each renewal.
Common class-code mistakes that cost contractors money
- Putting everyone in one code. A carpenter paid $50 an hour belongs in 5432 ($5.321), not 5403 ($12.075). Splitting payroll correctly by wage is often the single biggest pricing fix.
- Missing wage records. Without hourly wage documentation, payroll in a dual-wage trade can be assigned to the higher-rated code at audit.
- Counting working foremen as executive supervisors. Code 5606 has a strict definition in the USRP. Supervisors who work with or directly run the crew are normally assigned to the crew's own trade code.
- Claiming clerical for field staff. Code 8810 is for office employees who meet the USRP's clerical rules. An estimator who spends part of the week on job sites may not qualify.
- Using out-of-state codes. Multi-state contractors need the California codes on California payroll.
What changes on January 1, 2028
Under SB 1455, every active California contractor license must carry workers' comp from January 1, 2028; only joint-venture licenses stay exempt. Roofing (C-39), concrete (C-8), HVAC (C-20), asbestos abatement (C-22) and tree service (C-61/D-49) licenses already must carry it. Our 2028 report shows how many licenses in each trade are still filed as exempt.
Rates by trade
Each trade page explains the codes, the exposures carriers look at, and what to have ready for a quote:
Frequently asked questions
What is the workers' comp class code for roofers in California?
California roofers use 5552 for employees paid less than $33 an hour and 5553 for employees paid $33 or more (thresholds effective September 1, 2026). The WCIRB advisory pure premium rates are $20.827 and $12.112 per $100 of payroll.
Is 5403/5432 a California workers' comp code?
No. 5403/5432 is an NCCI code used in other states for residential carpentry. California carpentry uses 5403 (under $46 an hour) and 5432 ($46 an hour or more).
What is class code 5190 in California?
5190 is electrical wiring within buildings for employees paid less than $40 an hour; 5140 covers the same work at $40 an hour or more. The September 1, 2026 advisory rates are $3.729 and $2.109 per $100 of payroll.
How much is workers' comp per $100 of payroll in California?
The statewide average advisory pure premium rate adopted for September 1, 2026 is $1.65 per $100 of payroll. The contractor codes in the table above range from about $0.84 (executive supervisors) to $20.83 (lower-wage roofing), before each carrier's own rate and your experience mod.
Who sets workers' comp class codes in California?
The WCIRB maintains California's classification system and files advisory pure premium rates, and the Insurance Commissioner approves them. Carriers then file their own rates with the California Department of Insurance.
Sources: WCIRB — Regulatory and pure premium rate filings (approved September 1, 2026 rates and dual-wage thresholds) · California Department of Insurance — Commissioner's July 10, 2026 decision
