Minnesota Basic Manual

Minnesota

Basic Manual

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

TABLE OF CONTENTS

TOCi

Table of ConTenTs

PRefaCe.......................................................................................................................P1

InTRoDUCTIon ............................................................................................................P1

A. ORGANIZATION OF MANUAL ............................................................................................ P1

B. JURISDICTIONS WHERE MANUAL APPLIES ................................................................... P1

C. JURISDICTIONS WHERE MANUAL DOES NOT APPLY ................................................... P1

D. PRIOR APPROVAL RATING SYSTEM ............................................................................... P1

PaRT one — RUles .................................................................................................. R1

InTRoDUCTIon—aPPlICaTIon of ManUal RUles ........................................... R1

RUle 1—ClassIfICaTIon assIGnMenT ............................................................... R2

A. CLASSIFICATION SYSTEM ................................................................................................ R2

B. EXPLANATION OF CLASSIFICATIONS ............................................................................. R2

C. CLASSIFICATION WORDING ............................................................................................. R6

D. CLASSIFICATION PROCEDURES ..................................................................................... R8

E. MISCELLANEOUS EMPLOYEES ..................................................................................... R13

F. CHANGES OR CORRECTIONS IN CLASSIFICATIONS .................................................. R14

RUle 2—PReMIUM basIs anD PaYRoll alloCaTIon ..................................... R16

A. PREMIUM BASIS ............................................................................................................... R16

B. PAYROLL ...........................................................................................................................R16

C. OVERTIME ......................................................................................................................... R20

D. PAYROLL LIMITATIONS .................................................................................................... R22

E. EXECUTIVE OFFICERS, MEMBERS OF LIMITED LIABILITY COMPANIES,

PARTNERS, AND SOLE PROPRIETORS......................................................................... R23

F. WAGES FOR TIME NOT WORKED .................................................................................. R26

G. INTERCHANGE OF LABOR ............................................................................................. R26

H. SUBCONTRACTORS ........................................................................................................R28

I. VOLUNTARY COMPENSATION INSURANCE ................................................................. R29

J. VOLUNTEER WORKERS .................................................................................................. R29

K. MIGRANT AND SEASONAL AGRICULTURAL WORKERS ............................................ R29

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TABLE OF CONTENTS

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RUle 3—RaTInG DefInITIons anD aPPlICaTIon of PReMIUM eleMenTs . R30

A. EXPLANATION AND APPLICATION ................................................................................ R30

B. THREE-YEAR FIXED-RATE POLICY OPTION ................................................................. R44

C. DOMESTIC WORKERS—RESIDENCES .......................................................................... R45

sUPPleMenTal PaGes .............................................................................................s1

A. MINNESOTA CONTRACTORS PREMIUM ADJUSTMENT PROGRAM ............................ S1

B. EXCESS INSURANCE ......................................................................................................... S2

C. MINNESOTA SPECIAL COMPENSATION FUND (SCF) ASSESSMENT

SURCHARGE ...................................................................................................................... S2

D. POLICY CANCELLATION OR NONRENEWAL .................................................................. S2

E. EMPLOYEE LEASING ARRANGEMENTS ......................................................................... S3

aPPenDIX a ...............................................................................................................aa1

aPPenDIX b...............................................................................................................ab1

aPPenDIX C...............................................................................................................aC1

aPPenDIX D...............................................................................................................aD5

PaRT TWo—ClassIfICaTIons ................................................................................ C1

ClassIfICaTIon InTeRPReTaTIons .................................................................. C110

UseR’s GUIDe ...........................................................................................................UG1

A. WORKERS’ COMPENSATION AND EMPLOYERS LIABILITY COVERAGE ................. UG1

B. ADDITIONAL COVERAGES............................................................................................. UG2

C. SPECIAL CONDITIONS OR OPERATIONS THAT AFFECT COVERAGE ...................... UG2

D. EXPLANATION OF ITEMS—STANDARD POLICY INFORMATION PAGE .................... UG3

E. DISPUTE RESOLUTION AND APPEALS PROCESS ..................................................... UG6

F. REFERENCE TABLES ..................................................................................................... UG8

G. EXAMPLES ..................................................................................................................... UG16

InDeX .............................................................................................................................. In1

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

PREFACE

PREFACE TO THE MINNESOTA BASIC MANUAL FOR WORKERS’

COMPENSATION AND EMPLOYERS LIABILITY INSURANCE

INTRODUCTION

The Minnesota Workers’ Compensation Insurers Association, Inc. (MWCIA) has prepared this Minnesota

version of the Basic Manual as a guide to users in identifying exceptions to the Basic Manual for

Workers’ Compensation and Employers’ Liability Insurance published by the National Council on

Compensation Insurance (NCCI). The format of this Manual begins with the 2001 edition of NCCI’s Basic

Manual and inserts, in appropriate places, Minnesota exceptions to that version of the Basic Manual.

A. ORGANIZATION OF MANUAL

This manual has three parts:

Part One — Rules

Part Two — Classications and Interpretations

Part Three — Supplemental Pages – Special Rating Plans and Programs

In addition, this manual contains a Minnesota User’s Guide.

B. JURISDICTIONS WHERE MANUAL APPLIES

This Manual is designed to provide the user with information on writing workers’ compensation insurance

in the State of Minnesota.

C. JURISDICTIONS WHERE MANUAL DOES NOT APPLY

This Manual is not for use in any jurisdiction other than the State of Minnesota.

D. PRIOR APPROVAL RATING SYSTEM

Under Minnesota Law each carrier is obligated to le their own rate schedules, rating values, and spe-

cial rating plans with the Minnesota Department of Commerce. In establishing those rates and rating

plans, a carrier may utilize pure premium base rates and other rating information contained in MWCIA’s

Minnesota Ratemaking Report. As used in this Manual, the term ‘Carrier Rates’ means those rates and

rating plans led by a Minnesota licensed carrier with the Department of Commerce and approved for use

under applicable provisions of Minnesota law.

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PART ONE — RULES

This manual contains rules that have been approved by the Minnesota Department of Commerce. These

rules cover the following topics:

Introduction—Application of Manual Rules

Rule 1—Classication Assignment

Rule 2—Premium Basis and Payroll Allocation

Rule 3—Rating Denitions and Application of Premium Elements

INTRODUCTION—APPLICATION OF MANUAL RULES

1. Rules apply separately to each policy, except as provided in the rules related to premium discount and

executive ofcers.

2. This manual applies only to new or renewal policies whose effective date occurs on or after the effective

date of this manual.

3. The effective date of a change in any rule or classication in this manual is 12:01 a.m. on the date

approved for use in Minnesota by the Department of Commerce as shown on the manual page. Unless

otherwise specied, manual rules apply based on policy effective dates, whether new or renewal and

do not change during the policy term.

4. Changes to this manual made during a policy period are effective as of the next renewal date occurring

on or after the date of change, unless otherwise specied.

5. The anniversary rating date is the effective month and day of the policy in effect and each anniversary

thereafter unless a different date has been established by MWCIA or NCCI (if interstate rated). Refer

to Rule 3-A-2 for more information. In Minnesota, anniversary rating dates are used to establish the

effective dates of experience modications and have no impact on policy rates or manual rule changes.

Refer to the Minnesota Experience Rating Plan Manual for more information regarding the application

of experience modications with effective dates that are not the same as the policy effective date.

6. MWCIA may determine the propriety of classication assignments and applicability of all Minnesota

Basic Manual rules. MWCIA has the right to conduct inspections of operations, assign classications,

and determine the propriety of classication assignments for statistical reporting purposes.

7. MWCIA has authority to conduct test audits and to require corrections in accordance with the results of

the test audit for statistical reporting purposes.

8. Appeals involving the application of the rules or classications of this manual may be resolved through

the applicable administrative appeals process. Refer to the Minnesota User’s Guide for more

information.

9. Interpretation of state or federal laws pertaining to coverage issues is not within the jurisdiction of

MWCIA.

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RULE 1—CLASSIFICATION ASSIGNMENT

A. CLASSIFICATION SYSTEM

1. The purpose of the classication system is to group employers with similar operations into classications

so that:

• The assigned classication reects the exposures common to those employers

• The rate charged reects the exposure to loss common to those employers

2. Subject to certain exceptions, it is the business of the employer within a state that is classied, not

separate employments, occupations or operations within the business.

B. EXPLANATION OF CLASSIFICATIONS

Classications are divided into two types—Basic Classications and Standard Exception Classications.

1. Basic Classiﬁcations

Basic Classications describe the business of an employer. This term is applied to all classications

listed in this manual, except for the standard exception classications.

Refer to the Minnesota User’s Guide for an example.

2. Standard Exception Classiﬁcations

Standard Exception Classications describe occupations that are common to many businesses. These

common occupations are not included in a basic classication unless specied in the classication

wording. The standard exception classications are described below.

a. Clerical Ofﬁce or Drafting Employees NOC (Code 8810)

Clerical Ofﬁce or Drafting Telecommuter Employees (Code 8810)

The above classications are assigned when all the following conditions are met:

• The basic classication(s) wording applicable to the business does not include

clerical ofce, drafting or telecommuting employees

• Other rules do not prohibit the assignment of Code 8810

• The employee meets the duties, site and other requirements listed below:

(1) Duties

Duties must be limited to one or more of the following work activities:

• Creation or maintenance of:

— Employer records

— Correspondence

— Computer programs

— Files

• Drafting

• Telephone duties, including telephone sales

• Data entry or word processing

• Copy or fax machine operations, unless the insured is in the business of making

copies or faxing for the public

• General ofce work similar in nature to the above

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(2) Site

(a) Code 8810—The duties above must take place in a work station that is separated

from the operative hazards:

• Factories

• Stores

• Shops

• Construction sites

• Warehouses

• Yards

• Any other work areas such as:

— Work or service areas

— Areas where inventory is located

— Areas where products are displayed for sale

— Areas to which the purchaser customarily brings the product from another

area for payment

(b) Work stations or service areas as described in Rule 1-B-2-a(2)(a) above must be

physically separated by:

• Floors

• Walls

• Partitions

• Counters

• Other physical barriers that protect the clerical employee from the operating

hazards of a business

in a clerical work area located within the home of the clerical employee. It must be

separate and distinct from the location of the employer.

(3) Other Requirements

(a) Employees who otherwise meet the requirements for Code 8810 will not be

disqualied from assignment to this classication if they perform certain incidental

nonclerical duties directly related to that employee’s duties in the ofce. These duties

include:

• Depositing of funds in a bank

• Pickup or delivery of mail

• Purchase of ofce supplies

• Entering an area exposed to the operative hazards of the business for clerical

purposes, such as delivering paychecks

(b) Employees who otherwise meet the requirements for Code 8810 will be disqualied

from assignment to this classication if their duties involve:

• Outside sales or outside representatives

• Direct supervision of nonclerical employees not performed in an eligible site

according to Rule 1-B-2-a(2)(a) above

• Physical labor

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• Any work exposed to the operative hazards of the business, such as a stock or

tally clerk, that is necessary, incidental, or related to any operations of the business

other than a clerical ofce

b. Drivers, Chauffeurs and Their Helpers NOC—Commercial (Code 7380)

This classication is assigned to employees who perform work on or in connection with a

vehicle. This code includes garage employees and employees using bicycles as part of their

work duties. Duties include, but are not limited to, delivering goods owned by the employer.

Code 7380 does not apply when the basic classication wording includes drivers. Refer to Rule

2-H for vehicles under contract.

c. Salespersons or Collectors—Outside (Code 8742)

(1) This classication is assigned to employees who perform these duties away from the

employer’s premises.

(2) This classication is not assigned to employees who:

(a) Deliver merchandise

(b) Use vehicles to deliver or pick up goods, even if they collect or sell. These

employees must be assigned to the classication applicable to the business for

drivers.

These employees must be assigned to the governing classication applicable to

the business.

(d) Travel between locations of the employer as district or regional managers to

perform various duties not involving outside sales or collection. Refer to Rule

2-G— Interchange of Labor.

(e) Perform job site measurements or inspections to prepare bids for a job for a

construction contractor.

(3) Code 8742 does not apply when the basic classication wording includes outside

salespersons and/or collectors.

d. Automobile Salespersons (Code 8748)

This classication is assigned to employees who perform these duties on or away from the

employer’s premises. These employees are subject to the same rules and treatment as

Salespersons, Collectors, or Messengers—Outside.

3. General Inclusions

a. Some operations appear to be separate businesses but are included within all basic

classications. These are called general inclusions. These operations are not separately

classied. They include the following:

(1) Restaurants or cafeterias, stores, or day care services operated by the employer for

employee use

Exception:

If these operations are conducted in connection with construction, erection, lumbering

or mining operations, they must be separately classied.

(2) Manufacture of containers by the employer, such as bags, barrels, bottles, boxes,

cans, cartons or packing cases for sole use in the operations insured by the policy

(3) Hospitals or medical facilities operated by the employer for its employees

(4) Maintenance or repair of the employer’s buildings or equipment by the employer’s

employees

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(5) Printing by the employer on its own products, packaging, brochures, or promotional

materials.

(6) Piloting of unmanned aircraft systems or drone aircraft with a combined weight

(including its attached systems, payload, and cargo) of less than 55 pounds

Exceptions:

(a) Autonomous drone aircraft computer system designers or programmers who

qualify as clerical ofce employees in accordance with Rule 1-B-2-a and do

not pilot or operate the drone aircraft are assigned to the appropriate clerical

classication.

(b) If an employee qualies as an outside salesperson in accordance with Rule

1-B-2-c, the piloting of a drone aircraft to support their sales duties is included

within the classication assigned to the outside salesperson.

b. Some employees may perform general inclusion duties for more than one basic classication.

In such cases, refer to Rule 2-G for classication treatment.

c. A general inclusion operation must be separately classied if any of the following conditions

apply:

(1) The operation is conducted as a separate and distinct business of the employer (refer

to Rule 1-D-3)

(2) The operation is specically excluded in the wording of the basic classication

(3) The principal business is described by a standard exception classication

Refer to the Minnesota User’s Guide for an example.

4. General Exclusions

Some operations in a business are so unusual for the type of business described by the applicable basic

classication, that they are separately classied even though the operations are not conducted as a

secondary business. These are called general exclusions. They are:

a. Aviation—all operations of the ying and ground crews, including piloting of drone aircraft with

a combined weight (including its attached systems, payload, and cargo) of 55 pounds or more

b. New construction or alterations

c. Stevedoring

d. Sawmill operations

Refer to the Minnesota User’s Guide for an example.

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5. Governing Classiﬁcation

a. The governing classication at a specic job or location is the basic classication, other than

a standard exception classication, that produces the greatest amount of payroll.

The governing classication is determined in accordance with the Governing Classication Determination

Table.

Governing Classication Determination Table

If... Then the governing classification is the...

A basic classification produces the greatest

amount of payroll

Basic classification

A basic classification is applicable but no payroll

is assigned

Multiple basic classifications apply Basic classification that is assigned the greatest

amount of payroll.

Multiple basic classifications apply but no payroll

is assigned to any of the basic classifications

Basic classification that is the highest rated

classification

A basic classification is not applicable Standard exception classification that is assigned

the greatest amount of payroll

b. The governing classication is used to determine the classication treatment of:

• Miscellaneous employees

• Local managers

• Executive ofcers who regularly engage in duties that are ordinarily performed by a

superintendent, foreperson or worker

Refer to the Minnesota User’s Guide for an example.

6. Principal Business

Principal Business is described by the classication, other than a standard exception or general

exclusion, with the greatest amount of payroll.

If the business is best described by a standard exception operation, and there is no basic classication

other than the general inclusion or exclusion operations, then the standard exception operation that

produces the greatest amount of payroll for the business is considered the principal business.

Refer to the Minnesota User’s Guide for examples.

C. CLASSIFICATION WORDING

The following list provides an explanation of classication wording usage.

1. Classiﬁcation Captions and Notes

The caption is the heading or title of the classication.

The note is the phrase that follows the caption.

The classication wording as a whole, including the caption and note, controls, restricts, or explains the

classication usage. The wording is referred to as the "phraseology".

Refer to the Minnesota User’s Guide for an example.

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2. Words and Phrases

a. All Employees, All Other Employees, All Operations, or All Operations to Completion

If a classication includes any of these phrases, no other classication can be assigned unless

noted in the classication wording. This applies even if some operations or employees are at a

separate location.

Refer to the Minnesota User’s Guide for an example.

Exceptions:

The following operations within the business must be classied separately even if the classication

wording includes “All Employees”, “All Other Employees”, “All Operations”, or “All Operations to

Completion”:

• Construction or Erection Permanent Yard (Code 8227)

• Contractor—Executive Supervisor or Construction Superintendent (Code 5606)

• Classications describing an operation that is a standard exception unless the basic

classication includes the standard exception operation

• Classications describing an operation that is a general exclusion

• Any separate and distinct business (Refer to Rule 1-D-3-c)

b. Clerical

“Clerical” means ofce employees and telecommuters as dened in Rule 1-B-2-a.

c. Drivers

“Drivers” means drivers, chauffeurs, and their helpers as dened in Rule 1-B-2-b.

d. “Includes” or “&”

If the classication wording uses the terms “includes” or “&”, the operation or employees cited

after those terms must not be assigned to a separate classication. This applies even though the

operation or employees may be described by another classication or are at a separate location.

Refer to the Minnesota User’s Guide for an example.

Note: If an insured’s operations are assigned to more than one basic classication, an employee’s

payroll may be allocated among codes appropriate for each operation. This procedure is provided

under the Interchange of Labor rules. Refer to Rule 2-G.

e. Local Manager

Local Manager is an employee, regardless of title, who is in direct charge of the operative procedures

in the yard of a business. This employee is subject to the hazards of the business. Therefore, the

payroll of the local manager must be assigned to the governing classication unless another basic

classication assigned to the business specically includes this employee.

f. “No” or “Not”

A classication that includes a restrictive phrase beginning with “no” or “not” must apply to any

employer that conducts any operation described in the restrictive phrase.

Refer to the Minnesota User’s Guide for an example.

Exception:

For mercantile, mining, construction, or oil and gas eld operations, this rule applies to each job

or location.

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g. NOC

“NOC” means Not Otherwise Classied. If the classication wording uses the term NOC, that

classication applies only if no other classication more specically describes the insured’s

business.

Refer to the Minnesota User’s Guide for an example.

h. “Or” or “And”

The terms “or” or “and” mean and/or. This denition applies only to these terms as used in a

classication’s Caption or Notes.

Refer to the Minnesota User’s Guide for an example.

i. Salespersons

Salespersons means salespersons, collectors, and messengers as dened in Rule 1-B-2-c.

j. Stories in Height

Certain classication wording refers to “stories in height.” A story is dened as 15 feet in height. It is

measured from the lowest point above ground level to the highest point above ground level.

k. To Be Separately Rated

Certain classication wording contains the phrase “to be separately rated.” Operations or employees

referenced in those classications must be separately classied.

Refer to the Minnesota User’s Guide for an example.

l. Separate and Distinct Business

Separate and distinct business means an additional operation of the employer that is not included

in the basic classication on the policy.

Refer to the following:

• Rule 1-D-3 for the assignment of more than one basic classication

• Rule 3-A-5 for the combination of legal entities, locations, and operations on a single

policy

D. CLASSIFICATION PROCEDURES

The purpose of the classication procedure is to assign the one basic classication that best describes the

business of the employer within a state. Subject to certain exceptions described in this rule, each classica-

tion includes all the various types of labor found in a business.

It is the business that is classied, not the individual employments, occupations or operations within the

business.

Certain exceptions apply and are noted below.

1. Separate Legal Entities

Classication rules apply separately to each legal entity operating in Minnesota even if multiple entities

are insured under a single policy. This assignment procedure applies even if the business is conducted

at more than one location.

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2. Businesses Not Described by a Classiﬁcation

If no basic classication clearly describes the business, the classication that most closely describes

the business must be assigned. For a business not described by any classication, show the wording

that describes the business in Item 4 of the Information Page of the policy. With this wording, show the

code number of the classication that most closely describes the business. All the rules pertaining to

the assigned basic classication apply to this operation.

Refer to the Minnesota User’s Guide.

3. Assignment of More Than One Basic Classiﬁcation

More than one basic classication may be assigned to an employer that meets conditions a, b, or c

below. Operation means activities, enterprises, processes, secondary businesses or undertakings.

a. The insured’s principal business is described by a basic classication that requires certain

operations or employees to be separately rated.

Refer to the Minnesota User’s Guide for an example.

b. The insured conducts one or more of the following operations:

• Construction or erection

• Farming

• Employee leasing, labor contracting, temporary labor services

• Mercantile business

• Oil and gas eld operations

Refer to Rule 1-D-3-d, -e, -f, and -g for conditions under which additional basic classications

may be assigned for these operations.

c. The insured conducts more than one operation in a state.

(1) For purposes of this rule, an insured is conducting more than one operation in a state if

portions of the insured’s operations in that state are not encompassed by the classication

applicable to the insured’s principal business. To qualify for a separate classication, the

insured’s additional operation must meet all of the following conditions:

• Be able to exist as a separate business if the insured’s principal business in the state

ceased to exist.

• Be located in a separate building, or on a separate oor in the same building, or on

the same oor physically separated from the principal business by structural partitions.

Employees engaged in the principal business must be protected from the operating

hazards of the separate additional operations.

• Maintain proper payroll records. Refer to Rule 2-G for the description of proper payroll

records.

Refer to the Minnesota User’s Guide for an example.

(2) If the separate additional operation is not encompassed in the classication applicable to

the insured’s principal business and meets all the conditions listed above in c(1), the insured

is considered to be engaged in an additional operation. If this is the case, a separate basic

classication may be assigned to each operation that qualies as a separate additional

operation.

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(3) If the additional operation does not meet all conditions listed above in c(1) and is not

encompassed in the classication applicable to the insured’s principal business and has a

rate:

• Lower than the insured’s principal business, assign the additional operation to the same

classication as the insured’s principal business

• Higher than or equal to the insured’s principal business, assign the additional operation

to the classication that describes the additional operation

(4) Policies with more than one classication may include employees working under several

classications. Payroll assignment for these employees is subject to the Interchange of

Labor rule. Refer to Rule 2-G.

Note: If the insured does not maintain veriable payroll records specic to the additional

higher rated operation, then assign the principal and the additional operation to the higher

rated classication. Refer to Rule 2-G for description of proper payroll records.

d. Construction, Erection, or Oil and Gas Field Operations

These operations are identied by a • immediately following the code number.

Each distinct type of construction, erection, or oil and gas eld operation must be assigned to the

class that specically describes the operation only if separate payroll records are maintained for

each operation.

If separate payroll records are not maintained for any construction, erection, or oil and gas eld

operation, the highest rated classication that applies to the job or location where the operation

is performed must be assigned.

If a construction, erection, or oil and gas eld operation is included in the scope of another

classication, a separate code must not be assigned.

(1) Insured Subcontractors

An insured subcontractor who performs a single type of work on a construction project or

job must be classied based on the classication that describes the particular type of work

involved.

Refer to the Minnesota User’s Guide for an example.

Exception to 1-D-3-d(1) above:

All operations in conjunction with concrete construction including making and erecting forms,

placing reinforcing steel and stripping forms, when done by subcontractors, must be assigned

to the appropriate concrete construction classication.

(2) Uninsured Subcontractors

Uninsured subcontractors covered under the principal or general contractor’s policy are

classied on the basis of the classications that would apply if the work were performed by

the principal’s or general contractor’s own employees.

Refer to the Minnesota User’s Guide for an example.

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(3) Construction-Job Site Salespersons and Estimators

Construction job site salespersons and estimators are separately rated to Code 8720,

a nonconstruction code. A division of payroll is not permitted between Code 8720 and a

construction classication at any single job site. If the construction job site salesperson or

estimator also performs construction duties at the same job site or supervises construction

workers at the same job site, the employee’s payroll at that job site must be assigned to the

appropriate construction classication.

Refer to the Minnesota User’s Guide for an example.

e. Farm Operations

These operations are identied by a ■ immediately following the code number.

For the purpose of the application of workers’ compensation classications, a farm is dened as

any parcel(s) of land used for the purpose of agriculture, horticulture, viticulture, dairying, or stock

or poultry raising as a business or commercial venture.

A division of payroll may be allowed for each separate and distinct type of commercial farm

operation as described by the manual classications, provided that separate records of payroll

are maintained. If payroll records of the farm classication are not clear, and separate payroll

records are not maintained, the entire payroll of the farm must be assigned to the highest rated

code. Each farm classication includes:

• All employees

• Drivers

• All normal repair and maintenance of buildings or equipment performed by the employees of

the insured

• Operations usual and incidental to a farm, such as:

— Maintenance of cows, hogs, or fowl for family use

— A family orchard or truck garden

— Hay or grain crops raised for the purpose of maintaining work animals on the farm

— Outside domestic workers at the farm location

Each farm classication excludes inside domestic workers at the farm location.

f. Employee Leasing Firms, Labor Contractors, Professional Employer Organizations, and Temporary

Labor Services

(1) Workers assigned to clients must be classied the same as direct employees of the client

performing the same or similar duties.

(2) If the client has no direct employees performing the same or similar duties, leased employees

are classied as if they were direct employees of the client entity.

Refer to the Minnesota User’s Guide for an example.

g. Mercantile Businesses

These operations are identied by a ♦ immediately following the code number.

A Mercantile Business is any store or dealer engaged in the sale of goods or merchandise, or in

the sale of services.

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For mercantile businesses, the classication is assigned separately for each location.

Store operations are classied based on the principal type of merchandise sold and whether the

operations are wholesale or retail. For purposes of this rule, principal means more than 50% of

gross receipts, excluding receipts derived from the sale of lottery tickets.

The following denitions and instructions must be used to determine the appropriate store

classication:

(1) Type of Merchandise Sold

If a store sells a variety of goods, each of which may be subject to a different classication,

the store must be assigned to the classication that best describes the merchandise that

generates more than 50% of the gross receipts.

(2) Wholesale vs. Retail

Retail applies to the sale of merchandise to the general public for personal or household

consumption or use and not for resale.

Wholesale applies to the sale of merchandise for resale to others; or sale to manufacturers,

builders, contractors, or others for use in their business or as raw materials.

Exception:

If a store’s sales are clearly retail in nature, the appropriate retail store classication may be

assigned regardless of the denition of retail above.

Refer to the Minnesota User’s Guide for an example.

(3) Combination of Retail and Wholesale

A store that sells merchandise on a combined wholesale and retail basis must be assigned to

the appropriate store classication depending on whether the majority of gross receipts come

from wholesale or retail sales.

4. Standard Exceptions

Standard Exceptions must be separately classied unless specically included in a classication

assigned to the business.

Classications for Standard Exceptions apply even if the basic classication includes phrases such as

“All Employees” or “All Operations”.

Refer to the Minnesota User’s Guide for an example.

5. Businesses Described by a Standard Exception Classiﬁcation

If the principal business is described by a standard exception classication, the operations of all

employees not included in the denition of standard exception classication must be assigned to the

separate basic classication that most closely describes their operation.

This rule applies to both an employer's business within the state and to individual jobs or locations

where the governing classication is described by a standard exception classication.

Refer to the Minnesota User’s Guide for an example.

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6. Classiﬁcations Limited to Separate and Distinct Businesses

The assignment of certain classications is limited by their classication notes to separate and distinct

businesses. The notes may describe an operation that frequently is an integral part of a business

described by another classication.

Refer to the Minnesota User’s Guide for an example.

7. Repair Operations

Risks with shop operations that involve the repair of a product for which there is no repair classication

are assigned to the classication that applies to the manufacture of the product, unless this repair work

is specically referred to by another classication, footnote, or denition in the manual.

Refer to the Minnesota User’s Guide for an example.

8. Recycling Operations

a. The collection, sorting and handling of recyclable materials for resale to others must be assigned

to the appropriate store or dealer classication, or to the classication that most closely describes

the business.

b. Risks with operations that involve the reuse of materials for the production of a new product must

be assigned to the classication that applies to the manufacture of the product unless such work

is specically referred to by another classication, footnote, or denition in the manual.

E. MISCELLANEOUS EMPLOYEES

1. Miscellaneous employees who perform duties that are commonly conducted for separate operations

that are subject to more than one basic classication must be assigned to the governing classication.

2. Miscellaneous employees include:

• General superintendents other than construction superintendents that meet the requirements of

Code 5606—Contractor—Executive Supervisor or Construction Superintendent

• Maintenance or power plant employees

• Shipping or receiving clerks

• Yard workers other than construction yard employees properly assigned to Code 8227—

Construction or Erection Permanent Yard

Refer to the Minnesota User’s Guide for an example. Refer to Rule 1-D-5 if the governing classication is

a standard exception.

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F. CHANGES OR CORRECTIONS IN CLASSIFICATIONS

1. Changes in classication due to changes in an employer’s operations will be applied pro rata as of the

date the change in operations occurred.

2. Corrections in classications that result in a decrease in premium, whether determined during the

policy period or at audit, must be applied retroactively to the inception of the policy.

3. Corrections in classications that result in an increase in premium must be applied as follows:

If the correction in classiﬁcation is effective . . . Then the correction is applied . . .

During the rst 60 days of the policy term . . . Retroactively to the inception of the policy.

After the rst 60 days of the policy term, but before

the nal 90 days . . .

Pro rata as of the date the company endorses

the change onto the policy.

During the last 90 days of the policy term . . . Only to a renewal policy, if any.

The effective date of a change for purposes of the time periods noted in the table above is the date a

carrier determines it is necessary to apply a classication change.

Exceptions to the table above:

a. If the correction in classication is the result of a misrepresentation or omission by the employer, its

agent, employees, ofcers or directors, then the correction must be applied pro rata from the date

on which the change would have applied if such misrepresentation or omission had not been made.

b. The above rules do not apply to the following types of operations; therefore, classications are

assigned and applied at any time during the term of the policy or at audit:

— Construction or erection

— Oil and gas eld operations

— Employee leasing

— Labor contracting

— Temporary labor services

— Professional employer organizations (PEOs)

— Operations assigned to standard exception classications

— General exclusions

c. The above rules do not apply to the extent that a carrier has led with and obtained approval by the

Minnesota Department of Commerce for a plan under which corrections in classications that result

in an increase in premium would be applied to the policy under a schedule more favorable to the

insured.

4. For purposes of Rule 1-F, the reallocation of payroll among classications on the policy is not considered

a change or correction in classication(s).

Refer to the Minnesota User’s Guide for an example.

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RESERVED FOR FUTURE USE

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RULE 2—PREMIUM BASIS AND PAYROLL ALLOCATION

A. PREMIUM BASIS

Premium is calculated on the basis of the total payroll paid or payable by the employer for services of

employees who could receive workers’ compensation benets for work-related injuries as provided by the

policy. Some classications may have a different premium basis; refer to the Minnesota User's Guide for

examples.

B. PAYROLL

For purposes of this manual, the terms "payroll" and "remuneration" mean money or substitutes for

money.

1. Includes:

a. Current wages or salaries paid during the current policy period in payroll.

b. Total pay received by an employee for commissions and draws against commissions.

c. Bonuses including stock bonus plans. Refer to Rule 2-D for payroll limitation rules.

d. Extra pay for overtime work except as provided in Rule 2-C-2.

e. Pay for holidays, vacations, or periods of sickness. Refer to Rule 2-G for allocation of payroll for

employees subject to more than one classication code.

f. Payment by an employer of amounts that would have been withheld from employees to meet

statutory obligations for insurance or pension plans such as the Federal Social Security Act or

Medicare.

g. Payment to employees on any basis other than time worked, such as piecework, prot sharing or

incentive plans.

h. The rental value of an apartment or house provided to an employee based on comparable

accommodations.

i. The value of lodging, other than an apartment or house received by an employee as part of their

pay to the extent shown in the employer’s records.

j. The value of meals received by employees as part of their pay to the extent shown in the employer’s

records.

k. The value of store certicates, merchandise, credits or any other substitute for money received by

employees as part of their pay.

l. Payments for employee-authorized reductions from gross pay in payroll.

Examples of payments for employee-authorized reductions from gross pay include:

• salary reductions

• health savings accounts (HSAs)

• exible spending accounts (FSAs)

• employee savings plans

• retirement plans, and

• cafeteria plans, including IRC 125 plans.

m. Davis-Bacon wages or wages from a similar prevailing wage law.

n. Annuity plans.

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o. Expense reimbursements and at expense allowances paid to employees in payroll when the

employer's veriable records do not conrm that the employee expense or allowance was incurred

as a valid business expense.

p. Payment for lming of commercials excluding subsequent residuals that are earned by the

commercial’s participant(s) each time the commercial appears in any type of media.

q. Adjustments made by the employer to raise employees' wages to federal, state, or local minimum

wage, whichever is applicable.

r. Service charges and automatic gratuities received by employees in payroll. Only the amount of the

service charge or automatic gratuity received by employees is included in payroll. Service charges

and automatic gratuities are set percentages or fees added to a bill or contract where the customer

does not

• determine the amount of the percentage or fee

• determine who receives the percentage or fee, and

• have the ability to reduce the payment amount below the set percentage or fee.

Refer to Rule 2-B-2-a for additional information about exclusion of tips or other gratuities

received by employees.

s. Employee-authorized reductions from an employee’s gross pay for purchasing stock options or

qualied or nonqualied employee stock purchase plans (ESPP) in payroll. The salary reduction

amounts are included in payroll for the policy year in effect when the salary reduction was made,

even when the plan is a portion of a cafeteria plan.

t. Employer contributions to an employee's cashless exercise of stock options in payroll.

Exception:

Exclude from payroll employer contributions to the exercise of stock options except for employer

contributions to an employee’s cashless exercise of stock options.

u. The value of equity-based compensation plans, other than stock options and stock purchase

plans, at the time of vesting in payroll. This applies when vesting is on a scheduled or annual

basis, such as

• graded vesting

• scheduled cliff vesting

• performance goals vesting, and

• milestone anniversaries vesting.

Equity-based compensation plans, other than stock options and stock purchase plans, include

• stock transfers

• stock warrants

• restricted stock

• restricted stock units

• phantom stock plans, and

• stock appreciation rights.

v. Deferred compensation distribution payments made to current employees from an employer's

contributions to previously deferred wages in payroll. This applies to amounts paid during the

policy period.

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w. The amount by which an employee's salary is reduced from gross pay to fund an employee-

authorized deferred compensation plan in payroll. The salary reduction amounts are included in

payroll for the policy year in effect when the salary reduction was made, even when the plan is a

portion of a cafeteria plan.

Employee-authorized deferred compensation plans include

• pension plans

• equity-based compensation plans, and

• other deferral plans.

x. Retroactive wages or salaries paid to a current employee when

• the payment is within the three-year audit period of the policy, and

• the employee was actively employed by the employer

o at the time wages or salaries were paid, or

o during any portion of the current policy period.

2. Excludes:

a. Tips or other gratuities received by employees.

Tips or other gratuities are optional payments added to a bill or contract where the customer

• determines the amount of payment

• determines that the employees receive the payment for services provided, and

• has the option to not add a payment to the bill or contract.

b. Payments by an employer to group insurance or group pension plans for employees, other than

those covered by Rule 2-B-1-f and Rule 2-B-1-m.

c. Payments by an employer into third-party trusts for the Davis-Bacon Act or a similar prevailing

wage law provided the pension trust is qualied under IRC Sections 401(a) and 501(a).

d. The value of special rewards for individual invention or discovery.

e. Dismissal or severance payments except for time worked or vacation accrued.

f. Payments for active military duty.

g. Employee discounts on goods purchased from the employee’s employer.

h. Payroll expense reimbursements and at expense allowances paid to employees only when all

of these conditions are met:

• The employer's veriable records conrm that the expenses or allowances are incurred as a

valid business expense.

• The amount of each employee's expense or allowance is shown separately in the employer

records.

• The amount of the expense or allowance approximates the actual expense incurred by the

employee in the conduct of their work.

• The expense reimbursements and/or at expense allowances paid to the employee must be

in addition to, not in lieu of, the wages earned by the employee.

i. Exclude from payroll a maximum expense allowance of up to $75 per day when

• it can be veried that the employee was away from home overnight on business for the

employer

• the employer did not maintain veriable records for the employee’s daily incurred business

expenses, and

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• the daily expense allowance paid to the employee is in addition to, not in lieu of, the wages

earned by the employee.

Include the remaining nonveried daily business expenses in excess of $75 per day in payroll.

Note:

Allowable travel expenses permitted by any contract with a federal, state, or local government

entity, including, but not limited to, a city, borough, or village, are excluded from payroll. In lieu

of veriable receipts for incurred expenses, the employer must produce a copy of the contract

provision permitting the travel expenses at audit. The allowable travel expenses must be in addition

to the current wage of the employee.

j. Meal money for late work.

k. Work uniform allowances.

l. Sick pay paid to an employee by a third party such as an employer's group insurance carrier that

is paying disability income benets to a disabled employee.

m. Employer-provided perks such as:

• Use of company-provided automobiles

• Airplane ights

• Incentive vacations (e.g., contest winners)

• Discounts on property or services

• Club memberships

• Tickets to entertainment events

• Educational assistance

• Relocation and moving expenses

n. Employer contributions to employee benet plans such as:

• Employee savings plans

• Retirement plans

• Cafeteria plans (IRC 125)

• Health savings accounts

• Flexible spending accounts

These include contributions made by the employer, at the employer’s expense, which are

determined by the amount contributed by the employee.

o. Deferred compensation payments to retired or terminated employees during the current policy

period, when

• the employee is not employed at the time of the distribution, and

• records are maintained to separate these payments.

p. Employer contributions to qualied or nonqualied employee stock purchase plans.

q. Employer contributions to the exercise of stock options except for employer contributions to an

employee’s cashless exercise of stock options.

Payment Exceptions:

Include employer contributions to the cashless exercise of stock options in payroll.

r. Employer contributions to deferred compensation plans.

s. Difference between the market price of stock and any discounted price paid by the employee to

purchase the stock.

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t. Market value of equity-based compensation plans. This applies when accelerated cliff vesting is

triggered by

• an Initial Public Offering (IPO) of stock, or

• a change in majority ownership where the owner or owners before the change own less than

one-half interest after the change.

u. Retroactive wages or salaries paid to a retired or terminated employee when

• the payment is within the three-year audit period of the policy

• the employee was retired or terminated at the time wages or salaries were paid, and

• the employer maintains records that separate such payments.

C. OVERTIME

1. Deﬁnition

“Overtime” means hours worked for which there is an increase in the rate of pay:

a. For work in any day or in any week in excess of the number of hours normally worked.

b. For hours worked in excess of 8 hours in any day or 40 hours in any week.

c. For work on Saturdays, Sundays, or holidays.

In the case of a guaranteed wage agreement, overtime means only those hours worked in excess of

the number specied in that agreement.

Note: Forms of incentive pay commonly referred to as “shift differential” or “premium pay” associated

with working other than normal day shift hours during the standard work week are not considered

overtime. Refer to Rule 2-C-2-d for more information on premium pay. Refer to the Minnesota

User’s Guide for an example.

2. Exclusion of Overtime Payroll

a. Payroll Records

The extra pay for overtime is excluded from payroll on which premium is calculated as indicated in

the table below, provided that the insured’s books and records are maintained to show overtime pay

separately by employee and in summary by classication. Extra pay is the difference between the

regular pay rate and the overtime pay rate multiplied by the number of overtime hours worked.

Refer to the Minnesota User’s Guide for an example.

Calculating Overtime

If the records show . . . Then . . .

Extra pay earned for overtime separately… The entire extra pay is excluded

Total pay earned for overtime (regular pay plus

overtime pay) in one combined amount, and

time and one-half is paid for overtime…

1/3 of this total pay must be excluded

Double time is paid for overtime and the total

pay for such overtime is recorded separately…

1/2 of the total pay for double time must be

excluded

Note: The only portion of the overtime payroll that is deductible is the amount in excess of wages that

would have been applied if the overtime were compensated at the regular rate of pay.

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Exception to 2-a:

Exclusion of overtime pay does not apply to payroll assigned to any classication under the caption

Stevedoring with a code number followed by the letter “F.”

b. Hours Worked

Extra pay for overtime is deducted only if the employee receives extra pay for:

• Working more than 8 hours per day or 40 hours per week, or

• Hours worked in a day or week that are greater than the number of hours usual to the insured

or industry. This may permit an overtime deduction if an employee works less than 8 hours per

day or less than 40 hours per week (e.g., for a 32-hour workweek, any hours over 32 hours is

overtime).

No deduction for overtime is permitted for wages earned by employees who work in excess of 40

hours per week but do not receive an increase in their normal hourly rate of pay for the overtime

work.

Refer to the Minnesota User’s Guide for examples.

c. Guaranteed Wages

In some industries, guaranteed wage contracts or agreements exist under which the employee

receives a guaranteed wage for work up to a specied number of hours per week, such as 50.

The guaranteed wage, for example, is calculated on the basis of 40 hours at straight time and 10

hours at 1 ½ times the basic hourly wage. Under guaranteed wage plans of this general type, the

full guaranteed wage is included in the premium calculation for any hours that an employee works

up to the maximum number of hours covered by the guaranteed wage, regardless of how this wage

is calculated. The overtime rule is applicable in the case of guaranteed wages only to earnings in

excess of the guaranteed wages.

Refer to the Minnesota User’s Guide for examples.

d. Premium Pay

This rule applies with respect to higher rates of pay that are paid at the traditional overtime hourly

rate of pay for work on Saturdays, Sundays, or holidays, even though the employee has not worked

the normal workweek, because work on these days has been regarded traditionally as overtime

and not as part of the normal workweek.

Premium Pay is extra compensation paid to employees who work nights, holidays, weekends, other

special hours or work under unusual conditions. This premium pay is not considered overtime pay

when it is the normal pay for working these shifts.

Consider an employee that works a 40-hour night shift at a rate of $15 per hour. The day shift rate of

pay for the same work is $10 per hour. No overtime deduction is made from the $15 per hour since

this is considered premium pay. If the night shift employee works more than the normal number of

hours and receives pay in excess of the normal $15 per hour, that excess is considered overtime.

Refer to the Minnesota User’s Guide for examples.

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D. PAYROLL LIMITATIONS

1. Specic limitations may apply to:

a. Payroll for sole proprietors, partners, executive ofcers, members of limited liability

companies, parents, spouse, and children of owners.

b. Classications with notes that indicate payroll limitations.

Refer to:

• Classication Interpretations section of the Minnesota Basic Manual.

• The miscellaneous values pages of the Minnesota Ratemaking Report.

• Rule 2-E-1-b for additional information regarding executive ofcer payroll limitations.

2. Payroll limitation applies after any exclusions of extra pay for overtime; refer to Rule 2-C-2-a.

3. Payroll used to calculate premium must exclude that part of the employee's average weekly pay that

exceeds the applicable weekly limitation, provided:

a. Books and records are maintained to show separately that the total payroll earned by

each employee in excess of the weekly payroll limitation for the total time employed

during the policy period, and

b. Separate records are maintained, in summary, by classication for such employees.

For more information on payroll, refer to Rule 2-B.

4. Partial weeks are considered full weeks when determining average weekly pay. Total time of any worker

employed during the policy period is the sum of the portions of all verbal and written agreements with

that employee that fall within the policy period.

5. For purposes of applying the payroll limitation rule, bonuses paid during the policy term must be

earned during the policy term. They are prorated for the period of employment during the policy term to

determine the average weekly bonus to be added to the average weekly pay.

For additional information regarding payroll limitations for sole proprietors, partners, executive ofcers,

or members of LLC’s, refer to Rule 2-E.

Refer to the Minnesota User’s Guide for an example.

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E. EXECUTIVE OFFICERS, MEMBERS OF LIMITED LIABILITY COMPANIES, PARTNERS, AND SOLE

PROPRIETORS

1. Executive Ofﬁcers

Executive Ofcers of a corporation or unincorporated association are the president, vice president,

secretary, treasurer, or any other ofcer appointed in accordance with the charter or bylaws of such

entity. In general, executive ofcers are automatically included for coverage in Minnesota except certain

executive ofcers of closely held corporations. Executive ofcers of closely held corporations who are

automatically excluded may elect to be covered under the law.

To include executive ofcers in Minnesota, attach the Standard Sole Proprietors, Partners, Ofcers and

Others Coverage Endorsement (WC 00 03 10).

When executive ofcers are covered under the workers’ compensation law, they have the same status

as employees under the policy. For additional election of coverage information, refer to Minnesota

Statute 176.041, and the Election of Coverages Reference Table and Rule C-1 in the Minnesota

User’s Guide.

Executive ofcers may be paid by one or more corporations. In some cases, the multiple corporations

may be insured by a single carrier under one or more policies. If so, the multiple corporations are

considered a single unit with respect to the application of the executive ofcer rule. In all other cases,

the rule applies on a policy basis. Refer to Rule 3-A-15 regarding majority interest. Refer to Minnesota

Experience Rating Plan Manual for rules regarding combination of entities.

a. Classiﬁcation Assignment

Executive Ofcers must be assigned to the classication that applies to the principal operations in

which the executive ofcer is engaged.

Exceptions:

• Payroll of an executive ofcer who regularly and frequently engages in duties that are ordinarily

performed by a superintendent, foreperson, or worker must be assigned to the governing

classication.

• Payroll of an executive ofcer who performs construction, erection or stevedoring operations

must be divided and assigned to the classications that apply to the different operations of the

executive ofcer, subject to the requirements of Rule 2-G.

b. Premium Determination

The payroll of all executive ofcers covered by the policy shall be included in the statement of

payroll and premium charged subject to the following limitations:

(1) minimum individual per week payroll equal to the minimum individual payroll value for this rule

stated in the Miscellaneous Values of the current Minnesota Ratemaking Report.

(2) maximum individual per week payroll equal to the maximum individual payroll value for this rule

stated in the Miscellaneous Values of the current Minnesota Ratemaking Report.

(3) The payroll limitations in b(1) and b(2) apply to the average weekly payroll of each executive

ofcer for the number of weeks the ofcer was covered under the policy. A part of a week is

considered as a full week in determining the average weekly payroll.

When an individual is not an executive ofcer for the entire policy period, the payroll limitation is

prorated based on the number of weeks that the individual was an executive ofcer.

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(4) Payroll is subject to minimum and maximum limitations and included when one of the following

apply:

a. The executive ofcer does not perform any duties but frequently visits the premises.

b. The executive ofcer frequently visits the premises of the employer for business

conferences, directors’ meetings or similar duties, even if the ofcer is an employee or

ofcer of another employer in the operations of which he/she takes an active interest.

c. The ofcer receives no salary; however, a regular salary is credited to him or her on the

books. In this instance the amount credited must be included in payroll.

d. The ofcer receives no salary, either drawn or credited, or the audit records fail to

disclose the salary. In this instance the amount to be included in the payroll is the

applicable minimum.

(5) Payroll is excluded when:

a. The executive ofcer is elected for the value of his/her name or because of stock

holdings, has no duties and does not visit the premises, except perhaps to attend

directors’ meetings, or

b. The executive ofcer ceases to perform any duties and does not visit the premises,

except perhaps to attend directors’ meetings.

c. Executive Ofﬁcers Performing Flight Duties

Payroll of an executive ofcer who is a pilot or member of the ying crew of an aircraft used in the

employer’s business must be assigned as follows:

(1) For each week that the executive ofcer did not perform ight duties, assign the executive

ofcer’s payroll to the classication that applies to the principal operations in which the executive

ofcer is engaged.

(2) For each week that the executive ofcer performed ight duties, assign the ofcer’s payroll

for that week to the appropriate aviation classication. However, if the executive ofcer’s non-

ying duties in that week are subject to a higher rated classication, assign that higher rated

classication for that week.

Note: The above rules apply on the basis of the pilot’s logbook, which is required under federal

regulations, or on the basis of other veriable records.

(3) If an aviation classication applies and veriable records are not kept to indicate those weeks

during which ying is performed by the executive ofcer, assign the executive ofcer’s payroll

to the highest rated classication that applies to any of their duties.

2. Members of Limited Liability Companies

a. Treatment

For purposes of this rule, any references to members or managers will collectively be referred to as

members of limited liability companies.

To determine if a member of a limited liability company is to be treated as an executive ofcer or

partner for premium purposes, refer to Minnesota Statute 176.041 and Rule C-1 in the Minnesota

User’s Guide. For election of coverage information, refer to the Election of Coverages Reference

Table in the Minnesota User’s Guide.

b. Premium Determination

Members of a limited liability company who are covered by workers’ compensation insurance will be

treated the same as an executive ofcer for premium determination purposes and are subject to the

maximum and minimum payroll limitations listed on the Miscellaneous Values Pages in the current

Minnesota Ratemaking Report. Refer to Rule 2-E-1.

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3. Partners or Sole Proprietors

Partners and Sole Proprietors are automatically excluded from coverage under Minnesota’s workers’

compensation law but may elect coverage. To include Partners or Sole Proprietors in Minnesota,

attach the Standard Sole Proprietors, Partners, Ofcers and Others Coverage Endorsement

(WC 00 03 10). Partners and Sole Proprietors who are covered by workers’ compensation insurance

will be treated the same as an executive ofcer for premium determination purposes and are subject

to the same maximum and minimum payroll limitations listed on the Miscellaneous Values Pages in

the current Minnesota Ratemaking Report.

When partners or sole proprietors are covered under the workers’ compensation law, they have the

same status as employees under the policy. For additional election of coverage information, refer

to Minnesota Statute 176.041, and the Election of Coverages Reference Table and Rule C-1 in the

Minnesota User’s Guide.

a. Premium Determination

The entire payroll of each partner or sole proprietor covered by a policy will be included in the

statement of payroll and premium charged subject to a maximum individual payroll per week

and a minimum individual payroll per week equal to the minimum and maximum individual

payroll values for this rule as stated in the Miscellaneous Values Pages of the current Minnesota

Ratemaking Report. These limitations shall be applied to the average weekly payroll of each

covered partner or sole proprietor determined on the basis of the total number of weeks employed

during the policy term. A part of a week shall be considered as a full week in determining the

average weekly payroll.

b. Classiﬁcation Assignment

Payroll of partners or sole proprietors are assigned to classications under the rules that apply

to employees.

Payroll of a partner or sole proprietor who is a pilot or member of the ying crew of an aircraft

used in the insured’s business must be assigned as follows:

(1) For each week that the partner or sole proprietor did not perform ight duties, assign the

partner or sole proprietor’s payroll to the classication that applies to the principal operations

in which the partner or sole proprietor is engaged.

(2) For each week that the partner or sole proprietor performed ight duties, assign the partner

or sole proprietor’s payroll for that week to the appropriate aircraft classication. However,

if the partner or sole proprietor’s non-ying duties in that week are subject to a higher rated

classication, assign that higher rated classication for that week.

Rules (1) and (2) apply on the basis of the pilot’s logbook, which is required under federal

regulations, or on the basis of veriable records. If veriable records are not kept to indicate

those weeks during which ying is performed by the partner or sole proprietor, assign the partner

or sole proprietor’s payroll to the highest rated classication that applies to any of their duties.

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F. WAGES FOR TIME NOT WORKED

1. Idle Time

Idle time is downtime that occurs when employees are not working and the employer pays the

employees for the time not worked.You must include in payroll all wages paid to the employee for

idle time. Assign wages paid during this time to the classication for work normally performed by the

employee under the following circumstances:

• delays or suspension of work due to weather conditions

• delays while waiting for materials

• delays while waiting for another party to complete certain work

• delays due to breakdown in equipment

• “stand-by” time where employees such as equipment operators are on the job, but their active

services are not required continuously

• special union requirements or agreements between employer and employees calling for pay for idle

time under specic circumstances

• inability of non-striking employees to perform normal duties due to other employees who are on

strike, or

• all other causes of a similar nature

Rule for idle nonstriking employees unable to perform normal duties due to other employees

who are on strike

If nonstriking employees perform absolutely no work for their employer and are not present at their

employer’s premises or jobsites during a strike period, you must assign their payroll to Code 8810,

provided adequate records are maintained by the employer.

Refer to the Minnesota User’s Guide for an example.

Refer to Rule 2-F-2 for the treatment of idle time by construction, erection or stevedoring risks.

2. Wages Paid to Key Employees

Wages paid to key employees of construction, erection or stevedoring risks, such as superintendents,

forepersons or engineers, must be assigned to the classication applicable to the work that each one

actually performs during any period where no jobs are in progress.

Exception to F-2 above:

If such work consists exclusively of drafting or other ofce work, or if such employee is completely idle,

the wages must be assigned to Code 8810. However, Code 8810 is not available for ofce time of an

executive supervisor who qualies for Code 5606. It is normally expected that such an employee will

spend a considerable portion of time engaged in ofce work.

G. INTERCHANGE OF LABOR

Some employees may perform duties directly related to more than one properly assigned classication

according to Rule 1-D-3. Their payroll may be divided among the properly assigned classications as

follows:

Minnesota Statute 79.211, subd. 2 (1980), provides that the insurer shall permit an employer to divide

his payroll among the rating classications most closely tting the work actually performed by each

employee in a four-hour block or more for purposes of premium calculation when the employer’s

records provide adequate support for a division.

An insurer is not required to divide an employer’s payroll unless the employer requests or demands

that it do so and noties the insurer of its election or desire to have its payroll divided.

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To the extent the provisions of this manual, specically but not limited to Rule 1-A-1, Rule 1-B-2-a(2)

(a), Rule 1-B-2-b, Rule 1-B-5, Rule 1-D-1, Rule 1-D-3, and Rule 1-E, and classication phraseologies

dealing with the division of payroll are inconsistent with the provisions of Minnesota Statute 79.211

which provide under what circumstances payroll shall be divided, the provisions of that statute shall

control.

The division of payroll permitted by Minnesota Statute 79.211 pertains both to the computation of

an employer’s premium and also to the proper statistical reporting of premiums and losses to the

Minnesota Workers’ Compensation Insurers Association subject to the following provisions:

• The numeric classication code used to rate the risk must be valid in Minnesota — i.e. the classi-

cation code number reported must be included in the current Minnesota Ratemaking Report.

• The classication denition contained in the Minnesota Basic Manual for the classication code

being reported must include, either generally or specically, the denition used by the carrier to rate

the risk under that classication code.

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Note: Estimated or percentage allocation of payroll is not permitted. If payroll records do not

show the actual payroll applicable to each classication, the entire payroll of the individual

employee must be assigned to the highest rated classication that represents any part of

his or her work.

• When a division of payroll exists for an individual employee, payroll for holiday, vacation, sick pay,

overtime and all other forms of payroll not directly attributable to a specic classication code shall

be allocated to the classication code with the greatest amount of payroll applicable to the individual

employee. If no one classication code applicable to the employee has the greatest amount of

payroll, the payroll for holiday, vacation, sick pay, overtime and all other forms of payroll not directly

attributable to a specic classication code shall be allocated to the highest rated classication

code applicable to the employee.

Refer to the Minnesota User’s Guide for examples.

H. SUBCONTRACTORS

1. In Minnesota, the workers’ compensation law provides that a contractor is responsible for the pay-

ment of compensation benets to employees of its uninsured subcontractors. The subcontractor must

furnish satisfactory evidence that the subcontractor has workers’ compensation insurance in force

covering the work performed for the contractor. For additional information, refer to Minnesota Statute

176.215 and the Minnesota User’s Guide.

The following documents may be used to provide satisfactory evidence:

• Certicate of insurance for the subcontractor’s workers’ compensation policy

• Copy of the subcontractor’s workers’ compensation policy

2. For each subcontractor not providing such evidence of workers’ compensation insurance, additional

premium must be charged on the contractor’s policy for the uninsured subcontractor’s employees

according to Subcontractor Table 1 and 2 below.

Subcontractor Table 1

If the contractor has not furnished evidence of workers’

compensation insurance and…

Then to calculate the additional premium…

Furnishes complete payroll records of the subcontractor’s

employees…

Use the payroll detailed in the records

Does not furnish complete payroll records and the

subcontract price does not reect a denite payroll

amount…

Use the full subcontract price of the work performed

during the policy period by the subcontractor as payroll

Does not furnish complete payroll records, but

documentation of a specic job discloses that a denite

amount of the subcontract price represents payroll…

Use the payroll amount indicated by the documentation

as the payroll, subject to the minimums in Subcontractor

Table 2 below

Subcontractor Table 2

If the job involves: Then the minimum to calculate additional premium is:

Mobile equipment with operators (such as but not

limited to earth movers, graders, bulldozers, or log

skidders)

Not less than 25% of the subcontract price

Labor and material Not less than 50% of the subcontract price

Labor only Not less than 90% of the subcontract price

Piecework Not less than 100% of the subcontract price (The entire

amount paid to pieceworkers must be the payroll.)

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3. Vehicles with drivers, chauffeurs, or helpers entitled to benets under workers’ compensation insurance

law may be engaged under verbal or written contract. The amount used to calculate the premium is

determined in the following manner:

Subcontractor Table 3

If the owner of such vehicles has not furnished evidence of

workers’ compensation insurance and…

Then …

Payroll can be obtained The total payroll of these drivers must be included as

payroll of the insured employer that contracted for the

vehicles.

Payroll cannot be obtained or the driver is an owner-

operator and does not receive a set payroll

25% of the total contract price for the vehicles must be

included as payroll of the drivers.

The contract price does not include the cost of fuel,

maintenance, or other services provided to the owner

or the owner-operator of a vehicle under contract

The value of these goods and services must be added

to the contract price before determining the 25%

amount.

4. In all cases, the payroll determined for subcontractors is assigned to the classication that would have

applied if the individuals had been employees of the contractor.

5. In all cases, if an experience modication has been established for the contractor, this experience

modication must be applied to the premium developed for the uninsured subcontractor.

I. VOLUNTARY COMPENSATION INSURANCE

Premium is determined on the basis of the workers’ compensation rules, classications, and rates as led

for use by each carrier with the Minnesota Department of Commerce. When necessary, use the Voluntary

Compensation and Employers’ Liability Coverage Endorsement (WC 00 03 11 A).

When Voluntary Compensation Insurance is provided for a group of employees, separate payroll records

must be maintained by the insured for the designated group of employees.

For details, refer to the Additional Coverages Summary Table found on F-7 of the Minnesota User’s Guide.

J. VOLUNTEER WORKERS

Premium must be determined on the basis of the payroll normally received by and the classication as-

signed to non-volunteer employees doing the same or similar work. Refer to the Minnesota Basic Manual

Classication Section for exceptions.

For additional information, refer to Rule 2-I above and the Additional Coverages Summary Table found on

F-7 of the Minnesota User’s Guide.

K. MIGRANT AND SEASONAL AGRICULTURAL WORKERS

Premium must be determined by the carrier from its evaluation of the exposures presented by the risk.

For details on the Migrant and Seasonal Agricultural Workers Protection Act, refer to Additional Coverages

Summary Table located in F-7 of the Minnesota User’s Guide.

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RULE 3—RATING DEFINITIONS AND APPLICATION OF PREMIUM ELEMENTS

A. EXPLANATION AND APPLICATION

1. Carrier Rates

• Minnesota does not issue Advisory Loss Costs. Each year MWCIA releases the Minnesota

Ratemaking Report to all licensed Minnesota carriers. The carriers use this information to develop

their own rates.

• “Authorized” or “manual” rate is the carrier rate led and approved by the Minnesota Department of

Commerce for use by the carrier. It is the amount of premium for each $100 of payroll.

Exception:

The premium for some classications is not based upon payroll. Refer to the Minnesota User’s

Guide for an example of this exception to the rule.

2. Anniversary Rating Date (ARD)

This rule applies only to the application of experience modications in the State of Minnesota. See

the Minnesota Experience Rating Plan Manual, Rule 4 for rules on the application of an experience

modication to a policy. The anniversary rating date is the effective month and day of the policy renewal

date and each anniversary of that date thereafter unless a different date has been established by

MWCIA or NCCI (for interstate rated employers).

• Use the Experience Rating Modication Factor Revision Endorsement (WC 00 04 25) when the

difference between the experience modication effective date and the policy effective date require

the endorsing of the policy according to the Minnesota Experience Rating Plan Manual.

• Use the standard Policy Period Endorsement (WC 00 04 05) when the policy period is not a multiple

of 12 months. This endorsement is used to designate the rst or last unit of less than 12 months as

the short-term policy period.

Refer to applicable provisions of Minnesota Statute 60A.351 and Preface D for information on the

pricing and renewal of policies under new or modied terms. Refer to the Minnesota User’s Guide for

examples in applying approved carrier rates and experience modications to policies in Minnesota.

3. Cancellation Provisions

a. Cancellation

The cancellation conditions of the Standard Policy permit cancellation by the insured or by the

insurance carrier. In Minnesota, the terms of cancellation are set forth on the Minnesota Cancellation

& Nonrenewal Endorsement (WC 22 06 01 D).

b. Reasons for Cancellation and Premium Determination

The way in which the premium is calculated for cancelled policies depends on the reason for

cancellation:

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Cancellation Provisions Table 1

If. . . Then . . .

The policy is cancelled by the

insurance carrier…

1. Apply the rates led by the carrier and approved for use in Minnesota by

the Department of Commerce to the payroll developed during the period

the policy was in effect.

2. Apply an experience modication in accordance with rules of Minnesota

Experience Rating Plan Manual.

3. Add the pro rata portion of the expense constant, but not less than the

expense constant led by the carrier and approved for use in Minnesota

by the Department of Commerce. Refer to Rule 3-A-11.

4. The total premium for the cancelled policy must not be less than the pro

rata portion of the minimum premium. Refer to Rule 3-A-16.

Cancellation Provisions Table 2

If . . . Then . . .

The policy is cancelled by the

insured when retiring from business

such that:

• All the work covered by the

policy has been completed, or

• All interest in any business

covered by the policy has

been sold, or

• The insured has retired from

all business covered by the

policy.

Note: For the purpose of this

rule, a change in the ownership

of a corporation that results in

the elimination of experience

under the rules of Minnesota

Experience Rating Plan Manual

is not considered retiring from the

business insured by the policy.

1. Apply the rates led by the carrier and approved for use in Minnesota by

the Department of Commerce to the payroll developed during the period

the policy was in effect.

2. Apply an experience modication in accordance with rules of Minnesota

Experience Rating Plan Manual.

3. Add the pro rata portion of the expense constant, but not less than the

expense constant led by the carrier and approved for use in Minnesota

by the Department of Commerce. Refer to Rule 3-A-11.

4. The total premium for the cancelled policy must not be less than the pro

rata portion of the minimum premium. Refer to Rule 3-A-16.

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Cancellation Provisions Table 3

If . . . Then . . .

An assigned risk policy is being

cancelled because the insured

replaced coverage through the

voluntary market...

1. Apply the appropriate Assigned Risk rates, promulgated by the Minnesota

Department of Commerce, to the payroll developed during the period the

policy was in effect.

2. Apply an experience modication or merit rating in accordance with rules of

Minnesota Experience Rating Plan Manual.

3. Add the pro rata portion of the expense constant, but not less than the

expense constant approved for use in the Minnesota Assigned Risk Plan by

the Minnesota Department of Commerce. Refer to Rule 3-A-11.

4. The total premium for the cancelled policy must not be less than the pro rata

portion of the minimum premium. Refer to Rule 3-A-16.

Cancellation Provisions Table 4

If . . . Then . . .

The policy is cancelled by the

insured, except when retiring

from the business…

The premium for the cancelled policy must be calculated as follows, based

on the Short-Rate Cancellation Table located in the Appendix:

1. Determine the payroll developed during the period the policy was in effect.

2. Determine the full policy payroll by extending such payroll pro rata based

on the number of days for which the policy was written divided by the

number of days the policy remained in force.

3. Calculate the extended number of days by using the following formula:

number of days the policy was in effect x 365

number of days for which the policy was written

4. Apply the rates led by each carrier and approved for use by the Minnesota

Department of Commerce to such payroll. If the policy was written for a

one-year period, the extended number of days is the number of days the

policy was in effect.

5. Based on the extended number of days, apply the short-rate percentage

shown in the Short Rate Cancellation Table located in the Appendix to the

premium calculated on the basis of the extended payroll. This result is the

short-rate portion of the premium.

6. If applicable:

• Apply any experience rating modication, merit credit/debit factor

(Assigned Risk only), MCPAP credit factor, or carrier led credit/debit

program

• Apply any premium discount based on the nal earned total standard

premium

• Add the short-rate portion of the expense constant but not less than $0.

Refer to Rule 3-A-11.

7. The total earned premium for the cancelled policy must not be less than

the annual minimum premium applicable. Refer to Rule 3-A-16.

Refer to the Minnesota User’s Guide for examples.

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4. Classications and Rates Subject to Admiralty Law, FELA, and USL&HW Act

a. F-Classication Codes and Admiralty/FELA Classications That Include USL&HW Act Benets

The rates led by each carrier and approved for use by the Minnesota Department of Commerce for

classication codes followed by the letter “F” and those admiralty/FELA classications applicable to

Program II—USL&HW Act benets include premium for operations that are subject to the USL&HW

Act.

b. Non F-Classication Codes and Admiralty/FELA Classications That Do Not Include USL&HW Act

Benets

The rates led by each carrier and approved for use by the Minnesota Department of Commerce

for non F-classications and Admiralty/FELA classications under Program I and II—State Act do

not include premium for operations subject to the USL&HW Act. If operations assigned to these

classications include employees that are subject to the USL&HW Act, apply the following:

• Assign the non F-classication that describes the duties performed.

• Increase the carrier rate and minimum premium for the non F-classication by the USL&HW

Coverage Percentage listed on the Miscellaneous Values Pages in the current Minnesota

Ratemaking Report.

• Note: This factor is not applied to expense constants.

• Apply the increased rate to that portion of an employee’s payroll that is subject to the USL&HW

Act.

c. Waters Not Subject to Admiralty Jurisdiction

• Insurance for operations on waters not subject to Admiralty Jurisdiction must be provided by

the Standard Policy and Endorsement Forms and is subject to the rules that apply to statutory

workers’ compensation insurance.

• Admiralty classications and rates for Program II apply to these operations.

• The pure premium base rate for each classication is shown after its code number in the

current Minnesota Ratemaking Report.

• The rate for each classication is the rate led by each carrier and approved for use by the

Minnesota Department of Commerce.

d. Extensions of the USL&HW Act

Premium for extensions of the USL&HW Act, including the Defense Base Act, Outer Continental

Shelf Lands Act, and Civilian Employees of Non-Appropriated Fund Instrumentalities Act, is

determined in the same manner as the premium for the USL&HW Act. Refer to Minnesota User’s

Guide B and Minnesota User’s Guide F-7 for more information on these extensions.

For details on these Acts, refer to Additional Coverages Summary Table located in F-7 of the

Minnesota User’s Guide. For additional information on classications, refer to Program I and

Program II Classication Comparison Tables in F-3 of the Minnesota User’s Guide.

5. Combination of Legal Entities, Locations and Operations

a. Legal Entities

Separate legal entities may be insured by one policy only if the same persons, or group of persons,

own the majority interest in such entities. Where combination of separate entities is permissible, a

single policy may be issued to insure more than one corporation.

For additional details, refer to Minnesota Experience Rating Plan Manual.

Classications are applied separately to each legal entity.

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b. Locations and Operations

All non-distinct operations of any one employer at a single location must be insured on one policy.

All locations and operations of the employer in Minnesota must be insured on one policy, unless the

employer elects and qualies to insure separate and distinct operations under Minnesota Statute

176.181, subd. 2.

6. Deposit Premium

Deposit Premium is the initial payment required by an insurance carrier to provide coverage. This

amount is established by the carrier and is subject to periodic premium adjustment.

a. Adjustment of premium may be on an annual basis or the policy may provide for interim adjustment

and payment of premium on a monthly, quarterly or semiannual basis.

b. The deposit premium is credited to the nal earned premium or renewal policy. It cannot be

credited to any interim premium adjustment.

For assigned risk policies, refer to Minnesota’s Assigned Risk Plan application for the applicable

payment program.

For deposit premium determination on Three-Year Fixed-Rate policies, refer to Rule 3-B.

7. Disease Loading

This rule does not apply in the State of Minnesota.

8. Effective Date

Effective Date of a policy is the starting date of the policy, the time at which insurance coverage begins.

9. Estimated Annual Premium

Estimated Annual Premium is based on the estimated payroll for the policy period. Estimated payrolls

for each classication reect actual payroll anticipated by the insured during the policy period. Such

estimates are subject to substantiation by the carrier through evaluation of records or inspections. For

details, refer to Minnesota User’s Guide D-2-g(4) or the Example section.

10. Exclusion of Statutory Medical Benets—Ex-Medical Coverage

No workers’ compensation coverage for an insured may be written eliminating statutory medical

coverage in the State of Minnesota.

11. Expense Constant

Expense Constant is a premium charge that is applied to every policy regardless of premium size. The

expense constant contributes to the recovery of expenses common to issuing, recording, and auditing

a policy. The expense constant charged at the inception of the policy will not change when a state is

added or deleted during the policy term.

In Minnesota, the expense constant is led by each carrier and approved for use in Minnesota by the

Department of Commerce.

a. The expense constant is:

• Not subject to premium discount, experience rating modication, Minnesota Contractors

Premium Adjustment Program (MCPAP) credit factors, carrier led credit/debit programs,

merit credit/debit factors (Assigned Risk only), retrospective rating adjustment, or additional

charge for Terrorism coverage

• Included in the minimum premium for each classication and must not be added to the

minimum premium if the minimum premium becomes the nal premium for the policy

• Shown on the Information Page of the policy. For details, refer to Minnesota User’s Guide

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D-2-g(6)

Refer to the Minnesota User’s Guide for an example.

b. When more than one state is insured on the same policy, the expense constant is applied on the

basis of the total policy premium.

c. The expense constant must be excluded from the determination of standard premium.

d. Full expense constants must be charged for short-term policies.

Exception:

Expense constants are prorated when short-term policies are issued:

• To replace a binder

• Solely to establish consistent effective dates with other insurance policies

Assigned Risk Exception:

The expense constant applicable to assigned risk policies is shown on the Assigned Risk rate pages.

e. In addition to the exception to Rule 3-A-11-d above, expense constants are prorated when a policy

is cancelled:

• By the insurance carrier according to Cancellation Provisions Table 1

• When the insured is retiring from business according to Cancellation Provisions Table 2

f. The prorated portion of the expense constant in d. and e. above must not be less than the expense

constant led by the carrier and approved for use in Minnesota by the Department of Commerce.

For long term policies, refer to Rule 3-A-11.

For expense constant determination on Three-Year Fixed-Rate policies, refer to Rule 3-B.

12. Federal Mine Health and Safety Act

This rule does not apply in the State of Minnesota.

13. Final Earned Premium

a. Determination

(1) Final earned premium is the total premium earned during the policy period. It is calculated

using actual payrolls multiplied by the carrier rate for each classication. Final earned

premium includes the application of premium elements applicable to the employer.

(2) Final earned premium for the policy must be determined on actual payroll as determined by

the carrier at audit, instead of on estimated payroll or other premium basis.

(3) Determination of nal earned premium is governed by the approved rules and classications,

subject to modication by applicable rating plans and the rates led by each carrier and

approved for use in Minnesota by the Department of Commerce for use at the inception of the

policy period.

(4) The carrier has the right to calculate nal earned premium based on an examination and

audit of all records related to the policy.

(5) Audited information must coincide with the effective and expiration dates of the policy.

Reasonable deviations from this standard that do not materially affect the earned premium

are permitted to coordinate the audit with the rst of the nearest month.

Refer to the Minnesota User’s Guide for an example.

b. Audit Noncompliance Charge

(1) If the employer does not comply with Part Five—Premium, Section G. (Audit) of the policy,

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the employer will be considered noncompliant with the policy terms and conditions. When

this occurs, the carrier may apply an Audit Noncompliance Charge (ANC) subject to the

conditions in this rule.

(2) On a multistate policy, the ANC applies only to the exposure in the states where an employer

is noncompliant with an audit and where this ANC rule is approved for use.

(3) The ANC is a premium charge and is applied in accordance with the applicable state

premium algorithm. The ANC is not part of standard premium.

(4) The application of the ANC is subject to the following conditions:

(a) Carriers must comply with all applicable state laws and/or regulations related to

audits of workers compensation insurance policies.

(b) The Audit Noncompliance Charge Endorsement and/or applicable state-specic

endorsement must be attached to the policy at inception of the policy term being

audited.

the audit. At each attempt, the carrier must notify the employer regarding the specic,

required records and the amount of the ANC to be applied if the employer continues

to refuse to comply with the audit.

(d) The carrier must adequately document the audit le regarding the above attempts to

obtain the required audit information.

(e) When a carrier applies an ANC to the policy, and cancellation for audit

noncompliance is permissible under state law, the carrier may cancel the policy and

must issue a cancellation notice in accordance with applicable state laws and/or

regulations and Minnesota’s Basic Manual rules.

(5) This ANC rule applies to mail/email, telephone, computer (remote access), and physical

audits, unless otherwise provided by state law.

(6) The ANC may be applied to guaranteed cost policies as well as retrospectively rated policies.

(7) The scenarios listed below may occur and are treated as follows:

If an ANC is applied and

the employer…

Then the carrier...

Pays the ANC and later

allows the audit

• Performs the nal audit and determines the nal policy

premium based on the results of the audit; and

• Refunds the ANC to the employer, or applies the ANC

amount to any outstanding balance on the policy

Does not pay the ANC but

later allows the audit

Performs the nal audit and determines the nal policy pre-

mium based on the results of the audit

Pays the ANC but does not

later allow the audit

Does not change the previously reported:

• Unit statistical data

• Noncompliance transactions

Does not pay the ANC and

does not later allow the audit

(8) Reinstatements of cancelled policies must be in accordance with all applicable state laws

and/or regulations and Minnesota Basic Manual rules.

(9) The ANC must be reported, including applicable corrections, in accordance with Minnesota's

Statistical Plan Part 3.8 and Part 3.8.E. Assigned carriers must also comply with Minnesota’s

noncompliance and compliance reporting for assigned risk policies.

(10) For assigned risk policies, if an assigned carrier has applied an ANC, the employer will be

considered noncompliant with the audit and will remain ineligible for assigned risk coverage

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until the employer allows the audit to be performed and/or provides the required records. This

applies even if the employer has paid the ANC.

14. Limits of Liability

a. Standard Limits of Liability

Standard limits of liability apply to Employers Liability Insurance:

• With or without Workers’ Compensation Insurance

• For employees subject to Voluntary Compensation Insurance

• For operations subject to USL&HW Act

• For damages under admiralty law or FELA

(1) Bodily Injury by Accident

Bodily Injury by Accident (each accident limit) applies to all bodily injury resulting from a single

accident.

(2) Bodily Injury by Disease

Bodily Injury by Disease is represented by two limits:

• Each Employee Limit

Each Employee Limit is the maximum amount of damages that an insurer will pay for a

single employee during the policy year. It applies as a separate limit to bodily injury by

disease to any one employee.

• Policy Limit

Policy Limit is an aggregate limit that applies to all bodily injury occurring from disease

during the term of the policy, regardless of the number of employees who are injured by

disease. An aggregate limit is the maximum amount of damages that an insurer will pay

during the policy year.

Table for Standard Limits

Employers Liability, Voluntary Compensation,

USL&HW Act and Extensions Admiralty Law and FELA

Bodily Injury by

Accident

$100,000—each accident $100,000

Bodily Injury by

Disease

$100,000—each employee Not applicable

Bodily Injury by

Disease

$500,000—policy limit $100,000

b. Increased Limits of Liability

Increased Limits of Liability are available under Part Two—Employers Liability. Accordingly, the

standard limits may be increased.

Any additional premium for increased limits must be calculated before application of:

• Expense constant

• Experience rating modication

• Merit rating modication (Assigned Risk only)

• Schedule rating modication

• Premium discount

• Retrospective rating adjustment

• Deductible credit

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(1) Standard Policy

Employers Liability (E/L) Increased Limits Percentage is a percentage that is applied to the

manual premium if the employer chooses to increase its standard limits under Part Two—

Employers Liability.

If the limits of liability under Part Two are increased:

(a) The limits of liability must be the same for all states specied in Item 3.A on the Information

Page of the policy.

(b) The additional premium for increased limits must be determined by multiplying the total

manual premium by the percentage in Table 1 in Appendix C.

led by the carrier and approved for use by the Minnesota Department of Commerce.

(d) This portion of the rule does not apply in the State of Minnesota.

(e) For assigned risk policies, the additional premium must not be less than the minimum

premium promulgated by the Minnesota Department of Commerce.

Table for Increased Limits*

Limits of Liability

(000 omitted)

Percentage

$500/500/500 0.8%

1,000/1,000/1,000 1.1

2,000/2,000/2,000 1.4

3,000/3,000/3,000 1.6

4,000/4,000/4,000 1.8

5,000/5,000/5,000 2.0

6,000/6,000/6,000 2.2

7,000/7,000/7,000 2.4

8,000/8,000/8,000 2.6

9,000/9,000/9,000 2.8

10,000/10,000/10,000 3.0

*Refer to Appendix C for additional limits values.

The minimum premium for increased limits is in addition to the policy minimum premium

at standard limits of liability and applies even though coverage for increased limits

may have been added during the policy term. Premiums for the standard limits of

Part Two — Employers’ Liability coverage must be subject to a one-year audit period.

Refer to Rule 3-A-16-b for additional minimum premium information.

(2) Employers Liability Insurance—Without Workers’ Compensation Insurance

The standard limits of employers liability insurance may be increased. If higher limits of

liability apply, the premium is determined on the basis of the rates led by each carrier and

approved for use by the Minnesota Department of Commerce multiplied by the factors led

by the carriers and approved for use by the Minnesota Department of Commerce.

(3) Voluntary Compensation Insurance

The standard limits under Part Two—Employers Liability Insurance for employees subject

to Voluntary Compensation Insurance may be increased. The premium for the increased

limits must be determined by using Table 1 in Appendix C.

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(4) Admiralty Law/FELA

The total premium including increased limits must be determined by applying the factor in the

Table for Increased Limits provided below, or Table 2 in Appendix C, to the total premium for

admiralty or FELA classications.

The minimum premium for increased limits is in addition to the policy minimum premium at

standard limits of liability, and applies even though coverage for increased limits may have

been added during the policy term. Premiums for the standard limits of Part Two — Employers’

Liability coverage must be subject to a one-year audit period.

Refer to Rule 3-A-16-b for additional minimum premium information.

Table for Limits*

Limit Per Accident Factor

Program I Program II

$100,000 1.00 1.00

200,000 1.31 1.26

300,000 1.47 1.41

400,000 1.56 1.50

500,000 1.60 1.54

1,000,000 1.77 1.70

5,000,000 2.13 2.04

10,000,000 2.20 2.11

*Refer to Appendix C for additional limits values.

(5) USL&HW Act and Extensions of the USL&HW Act

Rule 3-A-14-b(1) applies to policies that include coverage for the USL&HW Act and/or its

extensions.

15. Majority Interest

Majority Interest means more than 50%:

• Of voting stock, or

• Of members or directors if there is no voting stock, or

• Participation of partners in prots of a partnership

Refer to Minnesota Experience Rating Plan Manual for more information.

16. Minimum Premium

In Minnesota, minimum premiums are led by the carrier and approved for use in Minnesota by the

Department of Commerce.

a. Standard Policy

Minimum Premium is the lowest premium that is required in order to provide insurance under the

Standard Policy. Minimum premium must be shown on the Information Page of the policy. Minimum

premium is not subject to an experience rating modication, premium discount, MCPAP credit factor,

carrier led credit/debit program, merit credit/debit factor (Assigned Risk only) or retrospective rating

adjustment. For details, refer to Minnesota User’s Guide D-2-g(7).

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b. Determination

(1) The minimum premium at policy issuance is determined as follows:

• For a policy with only one classication, apply the minimum premium for that classication

• For a policy with two or more classications, apply the highest minimum premium for any

classication on the policy

(2) The minimum premium is subject to nal adjustment at nal audit. It is determined on the basis

of those classications developing premium as follows:

• If the nal earned premium is less than the minimum premium determined on audit, then that

minimum premium must be charged

• If no classication develops premium, the minimum premium for Code 8810 must be

charged

• When more than one state is insured on the same policy, the minimum premium must be

charged on the basis of the total policy premium

• When more than one state is insured on the policy with the same highest minimum premium,

the minimum premium applies based on the state with the largest amount of premium

(3) Full minimum premiums are charged for short-term policies, subject to 4. below.

(4) The minimum premium is prorated when:

• A short-term policy is issued to replace a binder

• A short-term policy is issued to establish consistent effective dates with other insurance

policies

• A policy is cancelled by the insurance carrier according to Cancellation Provisions Table 1

• A policy is cancelled when the insured is retiring from business according to Cancellation

Provisions Table 2

(5) In the event that a policy is cancelled midterm, the minimum premium for increased limits

for employers liability and federal coverages must be treated the same as the classication

minimum premium and is in addition to the policy minimum premium.

• Cancellation may occur by the carrier or by the insured when retiring from business. When

this happens, the total premium for the policy must not be less than the pro rata portion of

the minimum premium.

• If cancellation occurs by the insured, and the insured is not retiring from business, the

total earned premium for the cancelled policy must not be less than the applicable annual

minimum premium.

(6) For a policy that provides only employers liability insurance with increased limits, the minimum

premium must be increased by the factor that applies to the rates led by each carrier and

approved for use by the Minnesota Department of Commerce for that policy. Refer to Rule

3-A-14.

For minimum premium information for Domestic Workers, refer to Rule 3-C-5-c.

The expense constant is included in the minimum premium for each classication and must not

be added if the minimum premium becomes the nal premium for the policy.

c. Admiralty Law/FELA

A separate minimum premium applies to a policy that includes classications for operations subject

to admiralty law or FELA if led by the carrier, and if approval for its use is granted by the Minnesota

Department of Commerce.

• This minimum premium is the lowest premium for insuring admiralty or FELA operations

• It must apply in addition to the minimum premium or premium for other operations on this type

of policy

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• It is not subject to an experience rating modication, premium discount, MCPAP credit factor,

carrier led credit/debit program, merit credit/debit factor (Assigned Risk only) or retrospective

rating adjustment

d. USL&HW Act

Rules 3-A-16-a. and b. above apply to policies that include USL&HW Act coverage or extensions

of USL&HW Act coverage.

For minimum premium determination on Three-Year Fixed-Rate policies, refer to Rule 3-B-2.

17. Non-ratable Element

This rule does not apply in the State of Minnesota.

18. Other States Insurance

Premium developed for operations covered under Part Three—Other States Insurance is based on the

workers’ compensation rules and rates in those states. Refer to Minnesota User’s Guide A-3 for more

information.

19. Premium Discount

Premium Discount is a percentage discount that is based on the size of the total standard premium.

Refer to Rule 3-A-20 for information on standard premium.

Note: Carriers who wish to use premium discounts in their premium calculations must le their

premium discount tables to be approved for use in Minnesota by the Department of Commerce.

Carriers who wish to use the Advisory Premium Discount Tables published in the Appendix of

the Minnesota Basic Manual must include such materials as part of their rate ling with the

Department of Commerce.

Premium discount does not apply to the portion of the standard premium under a Retrospective Rating

Plan.

a. Determination of Premium Discount

A policy qualies for premium discount when the total standard premium exceeds the eligibility

amount led by each carrier and approved for use in Minnesota by the Department of Commerce.

Total standard premium is subject to premium discount as follows:

(1) Without Retrospective Rating

• Single State Policy

Premium discount is determined by applying the appropriate discount percentages to the

total standard premium in excess of the threshold amount led by each carrier and approved

for use by the Minnesota Department of Commerce.

• Multiple State Policy

Premium discount applies on an interstate basis. It is determined by applying the appropriate

discount percentages to each state’s portion of the total standard premium in excess of the

threshold amount led by each carrier and approved for use by the Minnesota Department

of Commerce.

Each state’s portion of the threshold amount and varying gradations of premium discount are

calculated by multiplying the total standard premium by the ratio of state standard premium

to the total standard premium.

Refer to the Minnesota User’s Guide for an example.

(2) With Retrospective Rating

The portion of the standard premium subject to a Retrospective Rating Plan is not subject to

premium discount.

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Total the premium of all entities to determine the amount subject to the Retrospective Rating

Plan. The remainder of that standard premium is subject to premium discount and is calculated

as follows:

(a) Determine the discount (x) as if none of the premium is subject to retrospective rating

(b) Determine the discount (y) for the premium subject to retrospective rating only

The total premium discount is distributed by state by allocating the state portion of standard

premium to the premium discount.

Refer to the Minnesota User’s Guide for an example.

(3) Other Methods

Any other method of determining premium discount may be used as long as the result does not

differ by more than 0.1% of the standard premium from the premium discount produced by the

methods outlined in this rule.

Refer to Appendix A for sample Premium Discount Tables.

b. Combination of Policies

For the purpose of calculating premium discount for two or more policies that are issued to the

same insured by one or more carriers that are under the same management, the total standard

premium for those policies must be combined. This applies unless the insured instructs the carrier

otherwise.

If the policies being combined have different expiration dates:

(1) This portion of the rule does not apply in the State of Minnesota.

(2) This portion of the rule does not apply in the State of Minnesota.

(3) This portion of the rule does not apply in the State of Minnesota.

Note: Carriers who wish to use premium discounts in their premium calculations must le with the

Minnesota Department of Commerce for approval prior to using their own premium discount

tables or include as part of their rate ling that they plan to use the Advisory Premium

Discount Tables published in the Minnesota Basic Manual Appendix.

Refer to the Minnesota User’s Guide for an example.

c. Wrap-Up Construction Projects

For purposes of determining premium discount for wrap-up policies that are issued to two or more

legal entities that meet the criteria for combinability and are engaged in a single large contract

construction, erection, or demolition project, the following conditions must be met:

(1) All policies must be issued by one or more insurance carriers that are under the same

management for a wrap-up project and each eligible entity on a project covered by a single

large contract construction, erection, or demolition project must be issued an individual policy

by a single carrier covering the workers’ compensation and employers liability benets for the

entire project.

(2) Application of the premium discount as described is optional for wrap-up construction projects

that are not under a retrospective rating plan.

(3) The policies are limited to providing the insurance on the large construction project. To limit

the insurance to a specic project, attach the standard Designated Workplaces Exclusion

Endorsement (WC 00 03 02).

Note: Also use the standard Designated Workplaces Exclusion Endorsement (WC 00 03 02)

to exclude wrap-up construction projects from coverage under other policies issued to

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the same entities covered under the wrap-up by attaching the endorsement to the other

policies

(4) Combinable entities are limited to the following:

(a) Sponsoring entity including any owner, general contractor, or principal acting as a general

contractor.

(b) Subcontractors performing work under contracts let on an ex-insurance basis.

Note: If the contract between the owner or principal and the general contractor is written on an

ex-insurance basis, the owner or principal is an eligible entity under this rule.

Refer to Rule 3-A-19-a(2) for premium discount determination for policies where a portion of the

premium is written on a retrospective rating basis. Any discounted premium is allocated to all entities

proportionate to their share of the standard premium. Refer to Rule 3-A-23 for more information on

wrap-up construction projects.

20. Standard Premium

Standard Premium, for the purpose of this rule, is the premium before the application of the premium

discount.

It is the state premium determined on the basis of:

• Carrier rates led and approved for use by the Minnesota Department of Commerce

• Premium for increased limits of liability

• Experience rating modication

• Applicable schedule rating modication

• Minimum premiums

Total Standard Premium is the total premium for all states covered by the policy excluding expense

constant, Special Compensation Fund Surcharge, and additional charges for Terrorism and before the

application of the premium discount. Premium charges for disease loading and non-ratable elements

do not apply in the State of Minnesota.

Note: The Annual Financial Calls for experience, which are used for ratemaking, contain a different

denition of standard premium.

21. States Added After Policy Effective Date

A state may be added after the effective date of the policy. For the additional state operations, apply:

a. Carrier rates in effect on the anniversary rating date of the policy to which the state has been

added subject to the rules of that state.

b. Any rate change that applies to outstanding policies for the state being added subject to the rules

of that state, and

c. Any applicable experience rating modication for the policy to which the state has been added.

Refer to Minnesota Experience Rating Plan Manual.

22. Waiver of Right to Recover From Others (Subrogation)

It is permissible in Minnesota to issue a Standard Policy with the provision that allows the carrier

to waive its right of recovery against anyone liable for an injury covered by the policy. Attach the

Waiver of Our Right to Recover From Others Endorsement (WC 00 03 13) to waive right of recovery in

Minnesota.

The premium for this endorsement (WC 00 03 13) is based on a premium charge determined by the

carrier from its evaluation of the exposures and approved by the Department of Commerce.

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RULES

23. Wrap-Up Construction Projects

A wrap-up construction project is a single large contract construction, erection or demolition project for

which policies have been issued to insure two or more legal entities that are working on the project.

Appropriate classications are assigned to each separate legal entity based on the operations

performed.

In the instance of wrap-up construction projects, separate policies must be issued to each eligible

entity involved in the project, unless the same person or group of persons owns the majority interest in

such entities. Refer to Rule 3-A-15 for more information about majority interest.

Policies issued to each eligible entity involved in a wrap-up program must include the wrap-up project

description as part of the address under Item# 1 and must indicate the policy type as a “Wrap-Up”

policy.

The Designated Workplace Exclusion Endorsement (WC 00 03 02) should be attached to other

insurance policies issued to the same entities to exclude the wrap-up project from coverage on those

other policies. This eliminates any duplication of coverage.

24. Terrorism

Premium for Terrorism is calculated on the basis of total payroll according to Rule 2. An employer’s

total payroll in Minnesota is divided by units of $100 and multiplied by the Terrorism rate led by

each carrier and approved for use in Minnesota by the Department of Commerce. The Minnesota

Ratemaking Report contains an advisory loss cost which carriers may apply to their loss cost multiplier

to produce ultimate rates. The calculation is expressed as (Payroll/100 x Terrorism Rate x advisory loss

cost multiplier = Premium). This premium is applied after standard premium and is not subject to any

other modications including, but not limited to, premium discount, experience rating, schedule rating,

retrospective rating, MCPAP, the Special Compensation Fund Surcharge, or any other individual risk

rating plan.

Premium developed for Terrorism coverage is not included in standard premium.

Unless an “If Any” policy develops premium during the policy term or at audit, policies issued on an “If

Any” basis should not be charged a terrorism rate.

Expense constant and per capita charges are not subject to premium for Terrorism coverage.

B. THREE-YEAR FIXED-RATE POLICY OPTION

1. Explanation

a. If the estimated premium is less than the premium eligibility amount for experience rating, a policy

may be issued for a period of three years at a xed rate, provided the risk is not otherwise eligible for

the Experience Rating Plan on the effective date of the policy.

b. If a policy is issued as a Three-Year Fixed-Rate Policy, it must be designated on the Information

Page of the policy.

c. This rule is not applicable in the State of Minnesota. Modication of rates at less favorable terms

without 30 days notice prior to the normal renewal date is restricted under Minnesota Statute 60A.351.

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RULES

2. Premium Determination

a. The minimum premium is calculated as follows:

(1) Determine the minimum premium for a one-year policy.

• For a policy with only one classication, apply the minimum premium for that classication.

• For a policy with two or more classications, apply the highest minimum premium for any

classication on the policy.

(2) Multiply the one-year policy minimum by 3.

Finally, subtract:

• Two expense constants if the deposit premium is paid in advance, or

• One expense constant if the deposit premium is paid in installments

b. An expense constant must be charged regardless of the amount of earned premium.

c. The deposit premium may be paid in advance or in three annual installments. It must not be less than

the minimum premium.

d. Determination of earned premium may be deferred until termination of the policy.

e. Three-Year Fixed-Rate Policies are not subject to experience rating modication.

• None of the operations insured by a Three-Year Fixed-Rate Policy are eligible for experience

rating during the period that this type of policy is in force

• None of the experience under a Three-Year Fixed-Rate Policy can be used in experience rating

• A Three-Year Fixed-Rate Policy cannot be combined with other policies under the Experience

Rating Plan

3. Cancellation

a. Cancellation by the carrier, or the insured when the insured is retiring from a business, is calculated

according to Rule 3-A-3.

b. If the policy is cancelled by the insured, except when retiring from a business, refer to Rule 3-A-3-b

for premium determination.

C. DOMESTIC WORKERS—RESIDENCES

1. Explanation

Domestic workers are hired to perform duties inside or outside a private residence. The domestic worker

must be employed directly by the resident owner, the estate of the owner, or the family of the resident.

• Code 0913—Domestic Workers—Residences—Full-Time are domestic workers, inside or outside, who

are employed full-time. “Full-time” applies to any domestic worker who is employed more than 20

hours per work week. Au pairs or domestic workers who are compensated by room and board are

considered to be full-time.

• Code 0908—Domestic Workers Residences—Part-Time—Occasional are domestic workers, inside or

outside, who are employed part-time.

In this instance, “part-time” applies to any domestic worker who is employed 20 hours or less per

work week.

These codes include cooks, housekeepers, laundry workers, maids, butlers, companions, nannies,

nurses, babysitters, private chauffeurs, and gardeners.

Exception:

If commercial farm operations are conducted, Codes 0908 and 0913 do not apply to any operations

at the farm location. Any outside domestic workers at a commercial farm location are assigned to the

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RULES

appropriate farm classication.

2. Other Classiﬁcations—Maintenance, Repair, or Construction Operations

Code 0908 and Code 0913 include ordinary repair or maintenance of the insured’s premises or

equipment by domestic workers.

Building maintenance or repair by employees hired for only that purpose must be assigned to Code

9015—Buildings—Operation by Owner or Lessee.

Extraordinary repairs, alterations, new construction, erection, or demolition of structures must be

assigned to construction or erection classications.

3. Coverages

a. Workers’ Compensation and Employers Liability Insurance

Statutory workers’ compensation obligations of an employer with regard to domestic workers may

be insured as follows:

• By the Standard Policy

Statutory coverage is the minimum extent of insurance protection required in an insurance contract

in accordance with applicable state laws or statutes.

b. Voluntary Compensation Insurance

This rule does not apply in the State of Minnesota.

4. Name of Insured

One or more members of the same residence may be named as the insured, but only in connection with

the employment of domestic workers in that residence.

5. Carrier Rates and Premium

Carrier rates led and approved for use in Minnesota by the Department of Commerce for Codes 0908

and 0913 are per capita premium charges.

A per capita classication is one that uses number of workers rather than payroll to measure exposure.

a. Requirements for Maintenance of Records

The insured must maintain a record of the names, duties and period of service of each domestic

worker.

b. Premium Determination

• Full-Time Domestic Workers—Code 0913

Estimated premium must be calculated based on the estimated number of such domestic workers

during the policy period.

If additional domestic workers under Code 0913 are employed during the policy period or if some

domestic workers are no longer employed and are not replaced, then the per capita premium

charges must be prorated.

Each pro rata charge must be based on the period of employment, but cannot be less than 25%

of the per capita charge.

• Part-Time Domestic Workers—Codes 0908

Estimated premium must be calculated based on the estimated aggregate (total) time of all

occasional domestic workers who are to be employed during the policy period.

Regardless of concurrent employment, a single per capita charge applies for each aggregate of

employed time 20 hours or less per work week. An additional per capita charge applies to any

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remainder less than 20 hours or less per work week.

c. Minimum Premium

For a policy with two or more classications, whether per capita rated or payroll rated, apply the

highest minimum premium for any classication on the policy.

d. Terrorism

Premium for Terrorism coverage does not apply to per capita classications.

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RESERVED FOR FUTURE USE

Minnesota Basic Manual 2006 Edition

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SUPPLEMENTAL PAGES

MINNESOTA SPECIAL RATING PLANS AND PROGRAMS

A. MINNESOTA CONTRACTORS PREMIUM ADJUSTMENT PROGRAM

The Minnesota Contractors Premium Adjustment Program (MCPAP) provides for a premium credit for up

to one year for a policy that contains one or more contracting classications. The basis for determining the

credit is the total payroll (excluding overtime premium pay and including holiday, vacation, and sick pay).

The payroll base follows Minnesota payroll audit rules. In addition, the hours worked for each contracting

classication for the previous calendar year is reported. A credit is determined for each contracting

classication by dividing the total payroll as reported by the number of hours worked to arrive at the average

hourly wage for the classication.

The total contracting classication credit amount, in dollars, is calculated by multiplying the payroll for each

class by the Minnesota data service reporting pure premium base rate to develop the pure premium by

classication. The credit percentage developed for each classication is multiplied times the pure premium

for each classication to develop the total credit dollar amount for each classication. The total pure premium

credit amounts for contracting classications are then divided by the total policy pure premium, using

Minnesota data service pure premium base rates, including contracting and non-contracting classications.

The result would be the percentage credit that is applied. When calculating the total credit, the percentage

shall be rounded to the nearest whole number, with .5 being rounded upward.

The insured shall submit the required payroll and hours worked information to the Minnesota Workers’

Compensation Insurers Association for calculation of any applicable credit. The carrier may audit the

information submitted to verify that it is in accordance with the MCPAP rules. If the carrier discovers an

error, revised data must be resubmitted to the Minnesota Workers’ Compensation Insurers Association for

recalculation of the MCPAP credit. If the insured does not furnish records to verify the payrolls and hours

worked submitted and used in the calculation of the credit, there shall be no credit applied to the policy.

Each year a new MCPAP credit must be applied for and calculated. On or about January 15 of each year

an application form will be sent to each employer whose insurance carrier reported a policy with payroll

exposure in a contracting classication during the previous calendar year. Enrollments will be accepted until

April 1. Applications received after the enrollment period deadline will be subject to a late processing penalty.

MCPAP credits for the following calendar year should be available by October 15. The new applications will

contain information concerning any changes applicable to the subsequent year’s MCPAP program.

The MCPAP credit applies to all entities included in the insured’s experience rating. Payroll and hourly wage

information, therefore, must be submitted for all policies that are included in the insured’s experience rating

even though they do not contain any contracting classications. The MCPAP credit factor is to be applied

to the premium determination process directly after the application of an experience modication and prior

to any deviation and premium discount.

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

SUPPLEMENTAL PAGES

B. EXCESS INSURANCE

Excess Insurance coverage in Minnesota is available to authorized self-insurers and is restricted by

Minnesota Statute 79.34, subd. 2. Insurers may not offer or write an excess retention that exceeds the

low retention limit set by the Workers’ Compensation Reinsurance Association (WCRA). Excess Insurance

programs must be led with and approved by the Minnesota Department of Commerce.

C. MINNESOTA SPECIAL COMPENSATION FUND (SCF) ASSESSMENT SURCHARGE

Effective July 1, 2003, the Special Compensation Fund Assessment (SCF) is no longer included as part of

the ratemaking process.

Effective January 1, 2003, all carriers writing worker’s compensation insurance in Minnesota are required to

implement a method for assessing policy holders for the SCF based on premium. This assessment should

be made collectible through the use of a policy surcharge that must be identied on each policy.

The SCF premium surcharge is included within the denition of gross premium for premium tax purposes

and statistical Code 0174 has been established for reporting purposes. The SCF premium surcharge is not

subject to experience rating and should be reported on lines D, E, or F of the Unit Statistical Report.

Assigned Risk Rule:

The Assigned Risk Plan SCF surcharge is calculated by multiplying the premium after the application of

an experience modication factor but before the application of any other rating factor by the established

surcharge factor. In particular, the surcharge factor should be applied before the application of the MWCARP

merit rating plan credit or debit. The SCF surcharge amount is an additional amount to be paid by the

insured.

a. For a policy with only one classication: When no payroll exists, the SCF surcharge in the Assigned

Risk Plan is determined by multiplying the minimum premium by the SCF factor.

b. For a policy with two or more classications: When no payroll exists, the SCF surcharge in the Assigned

Risk Plan is determined by multiplying the highest minimum premium on the policy by the SCF surcharge

factor.

D. POLICY CANCELLATION OR NONRENEWAL

Minnesota Statutes 60A.36, 176.185, subd. 1, and 176.185.subd. 1a dene the minimum notice requirements

required for the cancellation or nonrenewal of a workers’ compensation policy in Minnesota. The Minnesota

Forms Manual contains the Minnesota Cancellation and Nonrenewal Endorsement (WC 22 06 01 D) which

conforms to these minimum notice requirements. A carrier may modify that endorsement to provide for

notice periods that exceed the statutory minimums.

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

SUPPLEMENTAL PAGES

E. EMPLOYEE LEASING ARRANGEMENTS

As respects employee leasing arrangements in Minnesota, the following denitions shall apply:

Employee Leasing Arrangements are contractual arrangements whereby an entity (the

client company) leases for a fee or other compensation any or all of its employees from

another entity (the employee leasing company). Employee leasing arrangements include, but

are not limited to, full service or long term leasing arrangements under which the leasing

company provides employees to the client company and undertakes some of the employment

responsibilities for those leased employees.

Client Company means the entity who obtains any or all of its employees from another entity

under an employee leasing arrangement which is identied in Item 1 of the Information Page

and on the Minnesota Employee Leasing Endorsement (WC 22 03 04).

Leasing Company means the entity which leases employees to the client company under

an employee leasing arrangement and which is identied in Item 1 of the Information Page.

Temporary Help Services means a service under which an entity hires its own employees

and assigns those employees to a client for a limited time [generally less than thirty (30) days]

to address special circumstances such as temporary skill shortages or temporary special

assignments and projects.

In Minnesota, it is the responsibility of the employee leasing company to purchase and maintain a separate

workers’ compensation policy for each client company to cover the exposure of their leased employees.

The experience of any employees leased to a client company shall be combined with the experience of the

non-leased employees of the client company for purposes of calculating an experience modication factor

for the client company. The experience modication of the client company shall apply to both the policy for

their non-leased employees as well as any policy maintained by an employee leasing company for their

leased employees. If the leasing company qualies for an experience modication factor, it shall be based

only on the experience of their non-leased employees. Refer to the Minnesota Experience Rating Plan

Manual for additional information on Employee Leasing Arrangements and experience rating.

Each employee leasing arrangement requires that a separate policy be issued to cover the leased

employees of each client company. This policy does not satisfy a client company’s obligation to secure its

own workers’ compensation policy for employees not covered under the employee leasing arrangement. An

employee leasing arrangement further obligates the client company to comply with Part Four (Your Duty If

Injury Occurs) of the policy and also recognizes the carrier’s rights to defend under Part One and Part Two,

their right to audit under Part Five, and the carrier’s right to inspect under Part Six. If a policy covering the

leased employees is being cancelled, it is the responsibility of the employee leasing company to notify the

client company of the cancellation.

[Note: Cancellation of one client company policy does not affect the rights and obligations of the leasing

company with respect to any other workers’ compensation policy they may have in force to cover other

employee leasing arrangements.]

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

SUPPLEMENTAL PAGES

Policies written to provide coverage for employee leasing arrangements must be issued to the employee

leasing company. The policy must list both the leasing company and the client company as named insureds

under Item 1. The employee leasing company shall be listed as the primary insured on the policy and

the client company shall be listed as the secondary insured. In addition, Minnesota Employee Leasing

Endorsement WC 22 03 04 must be attached to each employee leasing arrangement policy identifying the

client company on the policy. It is also the responsibility of the employee leasing company to notify the client

company if coverage on the policy insuring the employee leasing arrangement is being cancelled.

Separate policies must be maintained by both the employee leasing company and the client company to

insure the exposures of any leased or non-leased employees that are not part of an employee leasing

arrangement are covered in accordance with Minnesota’s workers’ compensation law. Minnesota

Exclusion Of Coverage For Leased Employees Endorsement WC 22 03 05 must be attached to the

leasing company’s policy to specify it does not provide coverage for any employees leased to others under

an employee leasing arrangement.

Executive ofcers, sole proprietors, partners, and LLC members of a client who are leased workers from a

PEO under a PEO arrangement will be:

• Treated as leased workers of the client for the purposes of classication assignment and premium

determination.

• Charged for payroll under the client policy as an employee and not subject to executive ofcer, sole

proprietor, partner, or LLC member payroll limitations in accordance with Rule 2-E of the Minnesota

Basic Manual.

Executive ofcers, sole proprietors, partners, and LLC members of a client who are not leased workers from

a PEO under a PEO arrangement will be:

• Treated as non-leased workers of the client for the purposes of classication assignment and premium

determination.

• Charged for payroll under a separate policy that provides coverage for the client’s direct workers as

permitted under state regulation or law, and subject to the executive ofcer, sole proprietor, partner, or

LLC member payroll limitations in accordance with Rule 2-E of the Minnesota Basic Manual, unless the

applicable exclusion/inclusion documentation is provided.

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

SUPPLEMENTAL PAGES

RESERVED FOR FUTURE USE

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA1

FOR INFORMATIONAL PURPOSES ONLY

APPENDIX A

TABLE 1—TYPE A CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 1 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0–5,026

5,027–5,080

5,081–5,135

5,136–5,191

5,192–5,248

5,249–5,307

5,308–5,367

5,368–5,428

5,429–5,491

5,492–5,555

5,556–5,621

5,622–5,688

5,689–5,757

5,758–5,828

5,829–5,900

5,901–5,974

5,975–6,050

6,051–6,129

6,130–6,209

6,210–6,291

6,292–6,375

6,376–6,462

6,463–6,551

6,552–6,643

6,644–6,737

6,738–6,834

6,835–6,934

6,935–7,037

7,038–7,142

7,143–7,251

7,252–7,364

7,365–7,480

7,481–7,599

7,600–7,723

7,724–7,851

7,852–7,983

7,984–8,119

8,120–8,260

8,261–8,407

8,408–8,558

8,559–8,715

8,716–8,878

8,879–9,047

9,048–9,223

9,224–9,405

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

3.0

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

$ 9,406– 9,595

9,596– 9,793

9,794– 9,999

10,000–10,215

10,216–10,439

10,440–10,674

10,675–10,919

10,920–11,176

11,177–11,445

11,446–11,728

11,729–12,025

12,026–12,337

12,338–12,666

12,667–13,013

13,014–13,380

13,381–13,768

13,769–14,179

14,180–14,615

14,616–15,079

15,080–15,573

15,574–16,101

16,102–16,666

16,667–17,272

17,273–17,924

17,925–18,627

18,628–19,387

19,388–20,212

20,213–21,111

21,112–22,093

22,094–23,170

23,171–24,358

24,359–25,675

25,676–27,142

27,143–28,787

28,788–30,645

30,646–32,758

32,759–35,185

35,186–37,999

38,000–41,304

41,305–45,238

45,239–49,999

50,000–55,882

55,883–63,333

63,334–73,076

73,077–86,363

4.5%

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

7.6

7.7

7.8

7.9

8.0

8.1

8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

$ 86,364– 100,877

100,878– 104,545

104,546– 108,490

108,491– 112,745

112,746– 117,346

117,347– 122,340

122,341– 127,777

127,778– 133,720

133,721– 140,243

140,244– 147,435

147,436– 155,405

155,406– 164,285

164,286– 174,242

174,243– 185,483

185,484– 198,275

198,276– 212,962

212,963– 229,999

230,000– 249,999

250,000– 273,809

273,810– 302,631

302,632– 338,235

338,236– 383,333

383,334– 442,307

442,308– 511,904

511,905– 565,789

565,790– 632,352

632,353– 716,666

716,667– 826,923

826,924– 977,272

977,273– 1,194,444

1,194,445– 1,535,714

1,535,715– 2,149,999

2,150,000– 3,583,333

3,583,334–10,749,999

10,750,000 and over

9.0%

9.1

9.2

9.3

9.4

9.5

9.6

9.7

9.8

9.9

10.0

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

11.0

11.1

11.2

11.3

11.4

11.5

11.6

11.7

11.8

11.9

12.0

12.1

12.2

12.3

12.4

Above Table Based on the Following Discounts

First $5,000

Next $95,000

Next $400,000

Over $500,000

0.0%

9.5

11.9

12.4

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA2

FOR INFORMATIONAL PURPOSES ONLY

TABLE 2—TYPE B CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 2 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0– 5,128

5,129– 5,405

5,406– 5,714

5,715– 6,060

6,061– 6,451

6,452– 6,896

6,897– 7,407

7,408– 7,999

8,000– 8,695

8,696– 9,523

9,524– 10,526

10,527– 11,764

11,765– 13,333

13,334– 15,384

15,385– 18,181

18,182– 22,222

22,223– 28,571

28,572– 39,999

40,000– 66,666

66,667–102,439

102,440–107,692

107,693–113,513

113,514–119,999

120,000–127,272

127,273–135,483

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

$ 135,484– 144,827

144,828– 155,555

155,556– 167,999

168,000– 182,608

182,609– 199,999

200,000– 221,052

221,053– 247,058

247,059– 279,999

280,000– 323,076

323,077– 381,818

381,819– 466,666

466,667– 514,893

514,894– 537,777

537,778– 562,790

562,791– 590,243

590,244– 620,512

620,513– 654,054

654,055– 691,428

691,429– 733,333

733,334– 780,645

780,646– 834,482

834,483– 896,296

896,297– 967,999

968,000–1,052,173

1,052,174–1,152,380

2.5%

2.6

2.7

2.8

2.9

3.0

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

$1,152,381– 1,273,684

1,273,685– 1,423,529

1,423,530– 1,613,333

1,613,334– 1,861,538

1,861,539– 2,199,999

2,200,000– 2,688,888

2,688,889– 3,457,142

3,457,143– 4,839,999

4,840,000– 8,066,666

8,066,667–24,199,999

24,200,000 and over

5.0%

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

Above Table Based on the Following Discounts

First $5,000

Next $95,000

Next $400,000

Over $500,000

0.0%

2.0

4.0

6.0

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA3

FOR INFORMATIONAL PURPOSES ONLY

TABLE 3—ASSIGNED RISK PLAN* PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 3 is being provided for informational purposes only.

This table does not apply in the State of Minnesota.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0–5,026

5,027–5,080

5,081–5,135

5,136–5,191

5,192–5,248

5,249–5,307

5,308–5,367

5,368–5,428

5,429–5,491

5,492–5,555

5,556–5,621

5,622–5,688

5,689–5,757

5,758–5,828

5,829–5,900

5,901–5,974

5,975–6,050

6,051–6,129

6,130–6,209

6,210–6,291

6,292–6,375

6,376–6,462

6,463–6,551

6,552–6,643

6,644–6,737

6,738–6,834

6,835–6,934

6,935–7,037

7,038–7,142

7,143–7,251

7,252–7,364

7,365–7,480

7,481–7,599

7,600–7,723

7,724–7,851

7,852–7,983

7,984–8,119

8,120–8,260

8,261–8,407

8,408–8,558

8,559–8,715

8,716–8,878

8,879–9,047

9,048–9,223

9,224–9,405

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

3.0

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

$ 9,406– 9,595

9,596– 9,793

9,794– 9,999

10,000–10,215

10,216–10,439

10,440–10,674

10,675–10,919

10,920–11,176

11,177–11,445

11,446–11,728

11,729–12,025

12,026–12,337

12,338–12,666

12,667–13,013

13,014–13,380

13,381–13,768

13,769–14,179

14,180–14,615

14,616–15,079

15,080–15,573

15,574–16,101

16,102–16,666

16,667–17,272

17,273–17,924

17,925–18,627

18,628–19,387

19,388–20,212

20,213–21,111

21,112–22,093

22,094–23,170

23,171–24,358

24,359–25,675

25,676–27,142

27,143–28,787

28,788–30,645

30,646–32,758

32,759–35,185

35,186–37,999

38,000–41,304

41,305–45,238

45,239–49,999

50,000–55,882

55,883–63,333

63,334–73,076

73,077–86,363

4.5%

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

7.6

7.7

7.8

7.9

8.0

8.1

8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

$ 86,364– 100,877

100,878– 104,545

104,546– 108,490

108,491– 112,745

112,746– 117,346

117,347– 122,340

122,341– 127,777

127,778– 133,720

133,721– 140,243

140,244– 147,435

147,436– 155,405

155,406– 164,285

164,286– 174,242

174,243– 185,483

185,484– 198,275

198,276– 212,962

212,963– 229,999

230,000– 249,999

250,000– 273,809

273,810– 302,631

302,632– 338,235

338,236– 383,333

383,334– 442,307

442,308– 511,904

511,905– 565,789

565,790– 632,352

632,353– 716,666

716,667– 826,923

826,924– 977,272

977,273– 1,194,444

1,194,445– 1,535,714

1,535,715– 2,149,999

2,150,000– 3,583,333

3,583,334–10,749,999

10,750,000 and over

9.0%

9.1

9.2

9.3

9.4

9.5

9.6

9.7

9.8

9.9

10.0

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

11.0

11.1

11.2

11.3

11.4

11.5

11.6

11.7

11.8

11.9

12.0

12.1

12.2

12.3

12.4

Above Table Based on the Following Discounts

First $5,000

Next $95,000

Next $400,000

Over $500,000

0.0%

9.5

11.9

12.4

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA4

FOR INFORMATIONAL PURPOSES ONLY

TABLE 4—TYPE A CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 4 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0–1,005

1,006–1,016

1,017–1,027

1,028–1,038

1,039–1,050

1,051–1,062

1,063–1,074

1,075–1,086

1,087–1,099

1,100–1,112

1,113–1,125

1,126–1,139

1,140–1,153

1,154–1,167

1,168–1,182

1,183–1,197

1,198–1,212

1,213–1,228

1,229–1,245

1,246–1,261

1,262–1,278

1,279–1,296

1,297–1,314

1,315–1,333

1,334–1,352

1,353–1,372

1,373–1,392

1,393–1,413

1,414–1,435

1,436–1,457

1,458–1,480

1,481–1,503

1,504–1,528

1,529–1,553

1,554–1,579

1,580–1,606

1,607–1,634

1,635–1,663

1,664–1,693

1,694–1,724

1,725–1,757

1,758–1,790

1,791–1,825

1,826–1,861

1,862–1,898

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

3.0

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

$1,899–1,938

1,939–1,978

1,979–2,021

2,022–2,065

2,066–2,112

2,113–2,160

2,161–2,211

2,212–2,265

2,266–2,320

2,321–2,379

2,380–2,441

2,442–2,506

2,507–2,575

2,576–2,647

2,648–2,724

2,725–2,805

2,806–2,892

2,893–2,984

2,985–3,081

3,082–3,186

3,187–3,298

3,299–3,418

3,419–3,547

3,548–3,686

3,687–3,836

3,837–3,999

4,000–4,177

4,178–4,372

4,373–4,585

4,586–4,820

4,821–5,020

5,021–5,092

5,093–5,165

5,166–5,240

5,241–5,318

5,319–5,398

5,399–5,480

5,481–5,565

5,566–5,653

5,654–5,743

5,744–5,837

5,838–5,933

5,934–6,033

6,034–6,136

6,137–6,243

4.5%

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

7.6

7.7

7.8

7.9

8.0

8.1

8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

$ 6,244– 6,353

6,354– 6,468

6,469– 6,587

6,588– 6,710

6,711– 6,838

6,839– 6,970

6,971– 7,108

7,109– 7,252

7,253– 7,402

7,403– 7,557

7,558– 7,720

7,721– 7,890

7,891– 8,067

8,068– 8,252

8,253– 8,447

8,448– 8,650

8,651– 8,864

8,865– 9,088

9,089– 9,324

9,325– 9,573

9,574– 9,835

9,836–10,112

10,113–10,405

10,406–10,716

10,717–11,046

11,047–11,396

11,397–11,770

11,771–12,169

12,170–12,596

12,597–13,054

13,055–13,547

13,548–14,078

14,079–14,653

14,654–15,276

15,277–15,955

15,956–16,697

16,698–17,512

17,513–18,410

18,411–19,405

19,406–20,514

20,515–21,757

21,758–23,161

23,162–24,758

24,759–26,592

26,593–28,719

9.0%

9.1

9.2

9.3

9.4

9.5

9.6

9.7

9.8

9.9

10.0

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

11.0

11.1

11.2

11.3

11.4

11.5

11.6

11.7

11.8

11.9

12.0

12.1

12.2

12.3

12.4

12.5

12.6

12.7

12.8

12.9

13.0

13.1

13.2

13.3

13.4

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA5

FOR INFORMATIONAL PURPOSES ONLY

TABLE 4—TYPE A CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS) (cont’d)

Premium Discount Table 4 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount

$ 28,720– 31,217

31,218– 34,190

34,191– 37,789

37,790– 42,235

42,236– 47,866

47,867– 55,230

55,231– 65,272

65,273– 79,777

79,778–100,461

100,462–105,891

105,892–111,942

111,943–118,727

118,728–126,387

126,388–135,103

135,104–145,111

145,112–156,719

156,720–170,347

170,348–186,571

186,572–206,210

206,211–230,470

13.5%

13.6

13.7

13.8

13.9

14.0

14.1

14.2

14.3

14.4

14.5

14.6

14.7

14.8

14.9

15.0

15.1

15.2

15.3

15.4

$ 230,471– 261,199

261,200– 301,384

301,385– 356,181

356,182– 435,333

435,334– 559,714

559,715– 783,599

783,600–1,305,999

1,306,000–3,918,000

3,918,001 and over

15.5%

15.6

15.7

15.8

15.9

16.0

16.1

16.2

16.3

Above Table Based on the Following Discounts

First $1,000

Next $4,000

Next $95,000

Over $100,000

0.0%

9.4

14.7

16.3

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA6

FOR INFORMATIONAL PURPOSES ONLY

TABLE 5—TYPE B CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 5 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount Standard Premium Discount

$ 0–1,014

1,015–1,044

1,045–1,076

1,077–1,126

1,127–1,147

1,148–1,186

1,187–1,228

1,229–1,272

1,273–1,320

1,321–1,372

1,373–1,428

1,429–1,489

1,490–1,555

1,556–1,627

1,628–1,707

1,708–1,794

1,795–1,891

1,892–1,999

2,000–2,121

2,122–2,258

2,259–2,413

2,414–2,592

2,593–2,799

2,800–3,043

3,044–3,333

3,334–3,684

3,685–4,117

4,118–4,666

4,667–5,061

5,062–5,189

5,190–5,324

5,325–5,466

5,467–5,615

5,616–5,774

5,775–5,941

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

$ 5,942– 6,118

6,119– 6,307

6,308– 6,507

6,508– 6,720

6,721– 6,948

6,949– 7,192

7,193– 7,454

7,455– 7,735

7,736– 8,038

8,039– 8,366

8,367– 8,722

8,723– 9,110

9,111– 9,534

9,535– 9,999

10,000– 10,512

10,513– 11,080

11,081– 11,713

11,714– 12,423

12,424– 13,225

13,226– 14,137

14,138– 15,184

15,185– 16,399

16,400– 17,825

17,826– 19,523

19,524– 21,578

21,579– 24,117

24,118– 27,332

27,333– 31,537

31,538– 37,272

37,273– 45,555

45,556– 58,570

58,571– 69,999

70,000–101,132

101,133–105,098

105,099–109,387

3.0%

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

$ 109,388– 114,042

114,043– 119,111

119,112– 124,651

124,652– 130,731

130,732– 137,435

137,436– 144,864

144,865– 153,142

153,143– 162,424

162,425– 172,903

172,904– 184,827

184,828– 198,518

198,519– 214,400

214,401– 233,043

233,044– 255,238

255,239– 282,105

282,106– 315,294

315,295– 357,333

357,334– 412,307

412,308– 487,272

487,273– 654,444

654,445– 762,714

762,715–1,072,000

1,072,001–1,786,666

1,786,667–5,360,000

5,360,001 and over

6.1%

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

7.6

7.7

7.8

7.9

8.0

8.1

8.2

8.3

8.4

8.5

Above Table Based on the Following Discounts

First $1,000

Next $4,000

Next $95,000

Over $100,000

0.0%

3.0

6.0

8.5

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA7

FOR INFORMATIONAL PURPOSES ONLY

TABLE 6—ASSIGNED RISK PLAN* PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 6 is being provided for informational purposes only. This table does not apply

in the State of Minnesota.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0–1,005

1,006–1,016

1,017–1,027

1,028–1,038

1,039–1,050

1,051–1,062

1,063–1,074

1,075–1,086

1,087–1,099

1,100–1,112

1,113–1,125

1,126–1,139

1,140–1,153

1,154–1,167

1,168–1,182

1,183–1,197

1,198–1,212

1,213–1,228

1,229–1,245

1,246–1,261

1,262–1,278

1,279–1,296

1,297–1,314

1,315–1,333

1,334–1,352

1,353–1,372

1,373–1,392

1,393–1,413

1,414–1,435

1,436–1,457

1,458–1,480

1,481–1,503

1,504–1,528

1,529–1,553

1,554–1,579

1,580–1,606

1,607–1,634

1,635–1,663

1,664–1,693

1,694–1,724

1,725–1,757

1,758–1,790

1,791–1,825

1,826–1,861

1,862–1,898

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

3.0

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

$1,899–1,938

1,939–1,978

1,979–2,021

2,022–2,065

2,066–2,112

2,113–2,160

2,161–2,211

2,212–2,265

2,266–2,320

2,321–2,379

2,380–2,441

2,442–2,506

2,507–2,575

2,576–2,647

2,648–2,724

2,725–2,805

2,806–2,892

2,893–2,984

2,985–3,081

3,082–3,186

3,187–3,298

3,299–3,418

3,419–3,547

3,548–3,686

3,687–3,836

3,837–3,999

4,000–4,177

4,178–4,372

4,373–4,585

4,586–4,820

4,821–5,020

5,021–5,092

5,093–5,165

5,166–5,240

5,241–5,318

5,319–5,398

5,399–5,480

5,481–5,565

5,566–5,653

5,654–5,743

5,744–5,837

5,838–5,933

5,934–6,033

6,034–6,136

6,137–6,243

4.5%

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

7.6

7.7

7.8

7.9

8.0

8.1

8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

$ 6,244– 6,353

6,354– 6,468

6,469– 6,587

6,588– 6,710

6,711– 6,838

6,839– 6,970

6,971– 7,108

7,109– 7,252

7,253– 7,402

7,403– 7,557

7,558– 7,720

7,721– 7,890

7,891– 8,067

8,068– 8,252

8,253– 8,447

8,448– 8,650

8,651– 8,864

8,865– 9,088

9,089– 9,324

9,325– 9,573

9,574– 9,835

9,836–10,112

10,113–10,405

10,406–10,716

10,717–11,046

11,047–11,396

11,397–11,770

11,771–12,169

12,170–12,596

12,597–13,054

13,055–13,547

13,548–14,078

14,079–14,653

14,654–15,276

15,277–15,955

15,956–16,697

16,698–17,512

17,513–18,410

18,411–19,405

19,406–20,514

20,515–21,757

21,758–23,161

23,162–24,758

24,759–26,592

26,593–28,719

9.0%

9.1

9.2

9.3

9.4

9.5

9.6

9.7

9.8

9.9

10.0

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

11.0

11.1

11.2

11.3

11.4

11.5

11.6

11.7

11.8

11.9

12.0

12.1

12.2

12.3

12.4

12.5

12.6

12.7

12.8

12.9

13.0

13.1

13.2

13.3

13.4

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA8

FOR INFORMATIONAL PURPOSES ONLY

TABLE 6—ASSIGNED RISK PLAN* PREMIUM DISCOUNT TABLES (IN PERCENTS) (cont’d)

Premium Discount Table 6 is being provided for informational purposes only. This table does not apply

in the State of Minnesota.

Standard Premium

Discount

Standard Premium

Discount

$ 28,720– 31,217

31,218– 34,190

34,191– 37,789

37,790– 42,235

42,236– 47,866

47,867– 55,230

55,231– 65,272

65,273– 79,777

79,778–100,461

100,462–105,891

105,892–111,942

111,943–118,727

118,728–126,387

126,388–135,103

135,104–145,111

145,112–156,719

156,720–170,347

170,348–186,571

186,572–206,210

206,211–230,470

13.5%

13.6

13.7

13.8

13.9

14.0

14.1

14.2

14.3

14.4

14.5

14.6

14.7

14.8

14.9

15.0

15.1

15.2

15.3

15.4

$ 230,471– 261,199

261,200– 301,384

301,385– 356,181

356,182– 435,333

435,334– 559,714

559,715– 783,599

783,600–1,305,999

1,306,000–3,918,000

3,918,000 and over

15.5%

15.6

15.7

15.8

15.9

16.0

16.1

16.2

16.3

Above Table Based on the Following Discounts

First $1,000

Next $4,000

Next $95,000

Over $100,000

0.0%

9.4

14.7

16.3

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA9

FOR INFORMATIONAL PURPOSES ONLY

TABLE 7—TYPE A CARRIERS* PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 7 in Appendix A is being provided for informational purposes only. Carriers

who wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must

include such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium Discount Standard Premium Discount Standard Premium Discount

$ 0–5,023 0.0% $9,160– 9,316 5.0% $57,369– 64,117 10.0%

5,024–5,069 0.1 9,317– 9,478 5.1 64,118– 72,666 10.1

5,070–5,117 0.2 9,479– 9,646 5.2 72,667– 83,846 10.2

5,118–5,165 0.3 9,647– 9,819 5.3 83,847– 99,090 10.3

5,166–5,215 0.4 9,820– 9,999 5.4 99,091– 104,418 10.4

5,216–5,265 0.5 10,000–10,186 5.5 104,419– 109,512 10.5

5,266–5,317 0.6 10,187–10,380 5.6 109,513– 115,128 10.6

5,318–5,369 0.7 10,381–10,582 5.7 115,129– 121,351 10.7

5,370–5,422 0.8 10,583–10,792 5.8 121,352– 128,285 10.8

5,423–5,477 0.9 10,793–11,010 5.9 128,286– 136,060 10.9

5,478–5,532 1 11,011–11,237 6 136,061– 144,838 11

5,533–5,589 1.1 11,238–11,473 6.1 144,839– 154,827 11.1

5,590–5,647 1.2 11,474–11,720 6.2 154,828– 166,296 11.2

5,648–5,706 1.3 11,721–11,978 6.3 166,297– 179,599 11.3

5,707–5,767 1.4 11,979–12,247 6.4 179,600– 195,217 11.4

5,768–5,828 1.5 12,248–12,528 6.5 195,218– 213,809 11.5

5,829–5,891 1.6 12,529–12,823 6.6 213,810– 236,315 11.6

5,892–5,956 1.7 12,824–13,132 6.7 236,316– 264,117 11.7

5,957–6,022 1.8 13,133–13,456 6.8 264,118– 299,333 11.8

6,023–6,089 1.9 13,457–13,797 6.9 299,334– 345,384 11.9

6,090–6,158 2 13,798–14,155 7 345,385– 408,181 12

6,159–6,228 2.1 14,156–14,533 7.1 408,182– 498,888 12.1

6,229–6,300 2.2 14,534–14,931 7.2 498,889– 523,023 12.2

6,301–6,374 2.3 14,932–15,352 7.3 523,024– 548,536 12.3

6,375–6,449 2.4 15,353–15,797 7.4 548,537– 576,666 12.4

6,450–6,526 2.5 15,798–16,268 7.5 576,667– 607,837 12.5

6,527–6,606 2.6 16,269–16,769 7.6 607,838– 642,571 12.6

6,607–6,687 2.7 16,770–17,301 7.7 642,572– 681,515 12.7

6,688–6,770 2.8 17,302–17,868 7.8 681,516– 725,483 12.8

6,771–6,855 2.9 17,869–18,474 7.9 725,484– 775,517 12.9

6,856–6,942 3 18,475–19,122 8 775,518– 832,962 13

6,943–7,032 3.1 19,123–19,818 8.1 832,963– 899,599 13.1

7,033–7,124 3.2 19,819–20,566 8.2 899,600– 977,826 13.2

7,125–7,218 3.3 20,567–21,372 8.3 977,827– 1,070,952 13.3

7,219–7,315 3.4 21,373–22,244 8.4 1,070,953– 1,183,684 13.4

7,316–7,414 3.5 22,245–23,191 8.5 1,183,685– 1,322,941 13.5

7,415–7,517 3.6 23,192–24,222 8.6 1,322,942– 1,499,333 13.6

7,518–7,622 3.7 24,223–25,348 8.7 1,499,334– 1,729,999 13.7

7,623–7,730 3.8 25,349–26,585 8.8 1,730,000– 2,044,545 13.8

7,731–7,841 3.9 26,586–27,948 8.9 2,044,546– 2,498,888 13.9

7,842–7,956 4 27,949–29,459 9 2,498,889– 3,212,857 14

7,957–8,074 4.1 29,460–31,142 9.1 3,212,858– 4,497,999 14.1

8,075–8,195 4.2 31,143–33,030 9.2 4,498,000– 7,496,666 14.2

8,196–8,320 4.3 33,031–35,161 9.3 7,496,667–22,489,999 14.3

8,321–8,449 4.4 35,162–37,586 9.4 22,490,000 and over 14.4

8,450–8,582 4.5 37,587–40,370 9.5

8,583–8,719 4.6 40,371–43,599 9.6

8,720–8,861 4.7 43,600–47,391 9.7

8,862–9,008 4.8 47,392–51,904 9.8

9,009–9,159 4.9 51,905–57,368 9.9

Above Table Based on the Following Discounts

First $5,000 0.0%

Next $95,000 10.9

Next $400,000 12.6

Over $500,000 14.4

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA10

FOR INFORMATIONAL PURPOSES ONLY

TABLE 8—TYPE B CARRIERS* PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 8 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0– 5,072

5,073– 5,223

5,224– 5,384

5,385– 5,555

5,556– 5,737

5,738– 5,932

5,933– 6,140

6,141– 6,363

6,364– 6,603

6,604– 6,862

6,863– 7,142

7,143– 7,446

7,447– 7,777

7,778– 8,139

8,140– 8,536

8,537– 8,974

8,975– 9,459

9,460– 9,999

10,000–10,606

10,607–11,290

11,291–12,068

12,069–12,962

12,963–13,999

14,000–15,217

15,218–16,666

16,667–18,421

18,422–20,588

20,589–23,333

23,334–26,923

26,924–31,818

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

$ 31,819– 38,888

38,889– 49,999

50,000– 69,999

70,000– 101,515

101,516– 108,064

108,065– 115,517

115,518– 124,074

124,075– 133,999

134,000– 145,652

145,653– 159,523

159,524– 176,315

176,316– 197,058

197,059– 223,333

223,334– 257,692

257,693– 304,545

304,546– 372,222

372,223– 478,571

478,572– 518,888

518,889– 543,023

543,024– 569,512

569,513– 598,717

598,718– 631,081

631,082– 667,142

667,143– 707,575

707,576– 753,225

753,226– 805,172

805,173– 864,814

864,815– 933,999

934,000–1,015,217

1,015,218–1,111,904

3.0%

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

$1,111,905– 1,228,947

1,228,948– 1,373,529

1,373,530– 1,556,666

1,556,667– 1,796,153

1,796,154– 2,122,727

2,122,728– 2,594,444

2,594,445– 3,335,714

3,335,715– 4,669,999

4,670,000– 7,783,333

7,783,334–23,349,999

23,350,000 and over

6.0%

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

Above Table Based on the Following Discounts

First $5,000

Next $95,000

Next $400,000

Over $500,000

0.0%

3.5

5.0

7.0

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA11

FOR INFORMATIONAL PURPOSES ONLY

TABLE 9—TYPE A CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 9 in Appendix A is being provided for informational purposes only. Carriers who

wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium

Discount

Standard Premium

Discount

Standard Premium

Discount

$ 0–10,055

10,056–10,167

10,168–10,282

10,283–10,399

10,400–10,520

10,521–10,643

10,644–10,769

10,770–10,898

10,899–11,030

11,031–11,165

11,166–11,304

11,305–11,446

11,447–11,592

11,593–11,741

11,742–11,895

11,896–12,052

12,053–12,214

12,215–12,380

12,381–12,551

12,552–12,727

12,728–12,907

12,908–13,093

13,094–13,284

13,285–13,481

13,482–13,684

13,685–13,893

13,894–14,108

14,109–14,330

14,331–14,559

14,560–14,796

14,797–15,041

15,042–15,294

15,295–15,555

15,556–15,826

15,827–16,106

16,107–16,396

16,397–16,697

16,698–17,009

17,010–17,333

17,334–17,669

17,670–18,019

18,020–18,383

18,384–18,762

18,763–19,157

19,158–19,569

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

3.0

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

$ 19,570– 19,999

20,000– 20,449

20,450– 20,919

20,920– 21,411

21,412– 21,927

21,928– 22,469

22,470– 23,037

23,038– 23,636

23,637– 24,266

24,267– 24,931

24,932– 25,633

25,634– 26,376

26,377– 27,164

27,165– 27,999

28,000– 28,888

28,889– 29,836

29,837– 30,847

30,848– 31,929

31,930– 33,090

33,091– 34,339

34,340– 35,686

35,687– 37,142

37,143– 38,723

38,724– 40,444

40,445– 42,325

42,326– 44,390

44,391– 46,666

46,667– 49,189

49,190– 51,999

52,000– 55,151

55,152– 58,709

58,710– 62,758

62,759– 67,407

67,408– 72,799

72,800– 79,130

79,131– 86,666

86,667– 95,789

95,790–107,058

107,059–121,333

121,334–139,999

140,000–165,454

165,455–200,377

200,378–208,235

208,236–216,734

216,735–225,957

4.5%

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

6.0

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

7.6

7.7

7.8

7.9

8.0

8.1

8.2

8.3

8.4

8.5

8.6

8.7

8.8

8.9

$ 225,958– 235,999

236,000– 246,976

246,977– 259,024

259,025– 272,307

272,308– 287,027

287,028– 303,428

303,429– 321,818

321,819– 342,580

342,581– 366,206

366.207– 393,333

393,334– 424,799

424,800– 461,739

461,740– 505,714

505,715– 558,947

558,948– 624,705

624,706– 707,999

708,000– 816,923

816,924– 965,454

965,455– 1,179,999

1,180,000– 1,517,142

1,517,143– 1,824,799

1,824,800– 1,983,478

1,983,479– 2,172,380

2,172,381– 2,401,052

2,401,053– 2,683,529

2,683,530– 3,041,333

3,041,334– 3,509,230

3,509,231– 4,147,272

4,147,273– 5,068,888

5,068,889– 6,517,142

6,517,143– 9,123,999

9,124,000–15,206,666

15,206,667–45,619,999

45,620,000 and over

9.0%

9.1

9.2

9.3

9.4

9.5

9.6

9.7

9.8

9.9

10.0

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

11.0

11.1

11.2

11.3

11.4

11.5

11.6

11.7

11.8

11.9

12.0

12.1

12.2

12.3

Above Table Based on the Following Discounts

First $10,000

Next $190,000

Next $1,550,000

Over $1,750,000

0.0%

9.1

11.3

12.3

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA12

FOR INFORMATIONAL PURPOSES ONLY

TABLE 10—TYPE B CARRIERS PREMIUM DISCOUNT TABLES (IN PERCENTS)

Premium Discount Table 10 in Appendix A is being provided for informational purposes only. Carriers

who wish to adopt any of the premium discount tables contained in the Minnesota Basic Manual must

include such materials as part of their rate ling with the Minnesota Department of Commerce.

Standard Premium Discount Standard Premium Discount Standard Premium Discount

$ 0–10,099

10,100–10,303

10,304–10,515

10,516–10,736

10,737–10,967

10,968–11,208

11,209–11,460

11,461–11,724

11,725–11,999

12,000–12,289

12,290–12,592

12,593–12,911

12,912–13,246

13,247–13,599

13,600–13,972

13,973–14,366

14,367–14,782

14,783–15,223

15,224–15,692

15,693–16,190

16,191–16,721

16,722–17,288

17,289–17,894

17,895–18,545

18,546–19,245

19,246–19,999

20,000–20,816

20,817–21,702

21,703–22,666

22,667–23,720

0.0%

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1.0

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

2.0

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

$ 23,721– 24,878

24,879– 26,153

26,154– 27,567

27,568– 29,142

29,143– 30,909

30,910– 32,903

32,904– 35,172

35,173– 37,777

37,778– 40,799

40,800– 44,347

44,348– 48,571

48,572– 53,684

53,685– 59,999

60,000– 67,999

68,000– 78,461

78,462– 92,727

92,728–113,333

113,334–145,714

145,715–200,606

200,607–213,548

213,549–228,275

228,276–245,185

245,186–264,799

264,800–287,826

287,827–315,238

315,239–348,421

348,422–389,411

389,412–441,333

441,334–509,230

509,231–601,818

3.0%

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

4.0

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

5.0

5.1

5.2

5.3

5.4

5.5

5.6

5.7

5.8

5.9

$ 601,819– 735,555

735,556– 945,714

945,715– 1,323,999

1,324,000– 1,809,565

1,809,566– 1,981,904

1,981,905– 2,190,526

2,190,527– 2,448,235

2,448,236– 2,774,666

2,774,667– 3,201,538

3,201,539– 3,783,636

3,783,637– 4,624,444

4,624,445– 5,945,714

5,945,715– 8,323,999

8,324,000–13,873,333

13,873,334–41,619,999

41,620,000 and over

6.0%

6.1

6.2

6.3

6.4

6.5

6.6

6.7

6.8

6.9

7.0

7.1

7.2

7.3

7.4

7.5

Above Table Based on the Following Discounts

First $10,000

Next $190,000

Next $1,550,000

Over $1,750,000

0.0%

5.1

6.5

7.5

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AA13

RESERVED FOR FUTURE USE

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB1

FOR INFORMATIONAL PURPOSES ONLY

APPENDIX B

CANCELLATION TABLES

SHORT RATE CANCELLATION TABLE FOR A TERM OF ONE YEAR

The Cancellation Tables in Appendix B are being provided for informational purposes only. Carriers who

wish to adopt any of the cancellation tables contained in the Minnesota Basic Manual must include such

materials as part of their rate ling with the Minnesota Department of Commerce.

Days Policy

In Force

Percent of

One Year

Premium

Days Policy

In Force

Percent of

One Year

Premium

Days Policy

In Force

Percent of

One Year

Premium

1 ............... 5% 95– 98 .............. 37% 219–223 .............. 69%

2 ............... 6 99–102 .............. 38 224–229 .............. 70

3– 4 ............... 7 103–105 .............. 39 229–232 .............. 71

5– 6 ............... 8 106–109 .............. 40 233–237 .............. 72

7– 8 ............... 9 110–113 .............. 41 238–241 .............. 73

9–10 ............... 10 114–116 .............. 42 242–246 (8 mos.) 74

11–12 ............... 11 117–120 .............. 43 247–250 .............. 75

13–14 ............... 12 121–124 (4 mos.) 44 251–255 .............. 76

15–16 ............... 13 125–127 .............. 45 256–260 .............. 77

17–18 ............... 14 128–131 .............. 46 261–264 .............. 78

19–20 ............... 15 132–135 .............. 47 265–269 .............. 79

21–22 ............... 16 136–138 .............. 48 270–273 (9 mos.) 80

23–25 ............... 17 139–142 .............. 49 274–278 .............. 81

26–29 ............... 18 143–146 .............. 50 279–282 .............. 82

30–32 (1 mo.) 19 147–149 .............. 51 283–287 .............. 83

33–36 ............... 20 150–153 (5 mos.) 52 288–291 .............. 84

37–40 ............... 21 154–156 .............. 53 292–296 .............. 85

41–43 ............... 22 157–160 .............. 54 297–301 .............. 86

44–47 ............... 23 161–164 .............. 55 302–305 (10 mos.) 87

48–51 ............... 24 165–167 .............. 56 306–310 .............. 88

52–54 ............... 25 168–171 .............. 57 311–314 .............. 89

55–58 ............... 26 172–175 .............. 58 315–319 .............. 90

59–62 (2 mos.) 27 176–178 .............. 59 320–323 .............. 91

63–65 ............. 28 179–182 (6 mos.) 60 324–328 .............. 92

66–69 ............. 29 183–187 .............. 61 329–332 93

70–73 ............. 30 188–191 .............. 62 333–337 (11 mos.) 94

74–76 ............. 31 192–196 .............. 63 338–342 .............. 95

77–80 ............. 32 197–200 .............. 64 343–346 .............. 96

81–83 ............. 33 201–205 .............. 65 347–351 .............. 97

84–87 ............. 34 206–209 .............. 66 352–355 .............. 98

88–91 (3 mos.). 35 210–214 (7 mos.) 67 356–360 .............. 99

92–94 ............. 36 215–218 .............. 68 361–365 (12 mos.) 100

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB2

FOR INFORMATIONAL PURPOSES ONLY

SHORT RATE CANCELLATION TABLE

The Cancellation Tables in Appendix B are being provided for informational purposes only.

Carriers who wish to adopt any of the cancellation tables contained in the Minnesota Basic

Manual must include such materials as part of their rate ling with the Minnesota Department of

Commerce.

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply to

Earned Premium

for Period Policy

in Effect

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply to

Earned Premium

for Period Policy

in Effect

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply

to Earned

Premium for

Period Policy in

Effect

18.2482

10.9489

8.5158

6.3869

5.8394

4.8662

4.6924

4.1058

4.0552

3.6496

3.3455

3.3689

3.1283

3.1630

2.9653

3.0056

2.8386

2.8818

2.7377

2.7812

2.6547

2.6980

2.5856

2.4821

2.5270

2.4334

2.3465

2.2656

2.3117

2.2371

2.1672

2.2121

2.1471

2.0857

2.0278

2.0716

2.0171

1.9654

1.9162

1.9585

1.9119

1.8674

1.9079

1.8655

23%

1.8250

1.7861

1.8250

1.7877

1.7520

1.7176

1.7548

1.7216

1.6899

1.7255

1.6947

1.6650

1.6362

1.6704

1.6425

1.6156

1.5895

1.6222

1.5969

1.5723

1.6038

1.5799

1.5566

1.5341

1.5643

1.5423

1.5208

1.5000

1.5291

1.5087

1.4888

1.5169

1.4974

1.4785

1.4600

1.4870

1.4689

1.4512

1.4774

1.4600

1.4430

1.4264

1.4517

1.4354

1.4194

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

134

135

35%

1.4038

1.4283

1.4129

1.3979

1.4216

1.4068

1.3923

1.3781

1.4010

1.3870

1.3733

1.3598

1.3820

1.3688

1.3557

1.3774

1.3645

1.3519

1.3395

1.3605

1.3482

1.3362

1.3243

1.3447

1.3330

1.3215

1.3414

1.3301

1.3189

1.3079

1.3273

1.3164

1.3057

1.2951

1.3140

1.3036

1.2933

1.3117

1.3016

1.2916

1.2817

1.2996

1.2899

1.2802

1.2708

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB3

FOR INFORMATIONAL PURPOSES ONLY

SHORT RATE CANCELLATION TABLE (cont’d)

The Cancellation Tables in Appendix B are being provided for informational purposes only. Carriers

who wish to adopt any of the cancellation tables contained in the Minnesota Basic Manual must include

such materials as part of their rate ling with the Minnesota Department of Commerce.

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply to

Earned Premium

for Period Policy

in Effect

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply to

Earned Premium

for Period Policy

in Effect

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply

to Earned

Premium for

Period Policy in

Effect

136

137

138

139

140

141

142

143

144

145

146

147

148

149

150

151

152

153

154

155

156

157

158

159

160

161

162

163

164

165

166

167

168

169

170

171

172

173

174

175

176

177

178

179

180

48%

1.2882

1.2788

1.2696

1.2867

1.2775

1.2684

1.2595

1.2762

1.2674

1.2586

1.2500

1.2663

1.2578

1.2493

1.2653

1.2569

1.2487

1.2405

1.2562

1.2481

1.2401

1.2554

1.2475

1.2396

1.2319

1.2469

1.2392

1.2316

1.2241

1.2388

1.2313

1.2240

1.2384

1.2311

1.2238

1.2167

1.2308

1.2237

1.2167

1.2097

1.2236

1.2167

1.2098

1.2235

1.2167

181

182

183

184

185

186

187

188

189

190

191

192

193

194

195

196

197

198

199

200

201

202

203

204

205

206

207

208

209

210

211

212

213

214

215

216

217

218

219

220

221

222

223

224

225

60%

1.2099

1.2033

1.2167

1.2101

1.2035

1.1970

1.1906

1.2037

1.1974

1.1910

1.1848

1.1977

1.1914

1.1853

1.1792

1.1732

1.1858

1.1798

1.1739

1.1680

1.1804

1.1745

1.1687

1.1630

1.1573

1.1694

1.1638

1.1582

1.1526

1.1645

1.1590

1.1535

1.1481

1.1428

1.1544

1.1491

1.1438

1.1385

1.1500

1.1448

1.1396

1.1345

1.1294

1.1406

1.1356

226

227

228

229

230

231

232

233

234

235

236

237

238

239

240

241

242

243

244

245

246

247

248

249

250

251

252

253

254

255

256

257

258

259

260

261

262

263

264

265

266

267

268

269

270

70%

1.1305

1.1255

1.1206

1.1317

1.1267

1.1219

1.1170

1.1279

1.1231

1.1183

1.1136

1.1089

1.1195

1.1149

1.1102

1.1056

1.1161

1.1115

1.1070

1.1025

1.0980

1.1083

1.1038

1.0994

1.0950

1.1052

1.1008

1.0964

1.0921

1.0878

1.0979

1.0936

1.0893

1.0851

1.0810

1.0908

1.0866

1.0825

1.0784

1.0881

1.0840

1.0800

1.0759

1.0719

1.0815

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB4

FOR INFORMATIONAL PURPOSES ONLY

SHORT RATE CANCELLATION TABLE (cont’d)

The Cancellation Tables in Appendix B are being provided for informational purposes only. Carriers who

wish to adopt any of the cancellation tables contained in the Minnesota Basic Manual must include such

materials as part of their rate ling with the Minnesota Department of Commerce.

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply to

Earned Premium

for Period Policy

in Effect

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply to

Earned Premium

for Period Policy

in Effect

Days in

Policy

Period

Short Rate

Percentages

Factor to Apply

to Earned

Premium for

Period Policy in

Effect

271

272

273

274

275

276

277

278

279

280

281

282

283

284

285

286

287

288

289

290

291

292

293

294

295

296

297

298

299

300

301

302

303

304

305

306

307

308

309

310

311

312

313

314

315

80%

1.0775

1.0735

1.0696

1.0790

1.0751

1.0712

1.0673

1.0635

1.0728

1.0689

1.0651

1.0614

1.0705

1.0667

1.0630

1.0593

1.0556

1.0646

1.0609

1.0572

1.0536

1.0625

1.0589

1.0553

1.0517

1.0481

1.0569

1.0534

1.0498

1.0463

1.0429

1.0515

1.0480

1.0446

1.0411

1.0497

1.0462

1.0429

1.0395

1.0361

1.0445

1.0412

1.0379

1.0346

1.0429

316

317

318

319

320

321

322

323

324

325

326

327

328

329

330

331

332

333

334

335

336

337

338

339

340

341

342

343

344

345

346

347

348

349

350

351

352

353

354

355

356

357

358

359

360

90%

1.0396

1.0363

1.0330

1.0298

1.0380

1.0347

1.0315

1.0283

1.0364

1.0332

1.0301

1.0269

1.0238

1.0318

1.0286

1.0255

1.0224

1.0303

1.0272

1.0242

1.0211

1.0181

1.0259

1.0229

1.0198

1.0169

1.0139

1.0216

1.0186

1.0156

1.0127

1.0203

1.0174

1.0145

1.0116

1.0087

1.0162

1.0133

1.0105

1.0076

1.0150

1.0122

1.0094

1.0065

1.0038

361

362

363

364

365

100%

100

1.0111

1.0083

1.0055

1.0027

1.0000

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB5

FOR INFORMATIONAL PURPOSES ONLY

PRO RATA CANCELLATION TABLE

The Cancellation Tables in Appendix B are being provided for informational purposes only. Carriers

who wish to adopt any of the cancellation tables contained in the Minnesota Basic Manual must

include such materials as part of their rate ling with the Minnesota Department of Commerce.

CANCELLATION TABLES

PRO RATA CANCELLATION TABLE

JANUARY FEBRUARY MARCH APRIL MAY JUNE

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

.003

.005

.008

.011

.014

.016

.019

.022

.025

.027

.030

.033

.036

.038

.041

.044

.047

.049

.052

.055

.058

.060

.063

.066

.068

.071

.074

.077

.079

.082

.085

.088

.090

.093

.096

.099

.101

.104

.107

.110

.112

.115

.118

.121

.123

.126

.129

.132

.134

.137

.140

.142

.145

.148

.151

.153

.156

.159

.162

.164

.167

.170

.173

.175

.178

.181

.184

.186

.189

.192

.195

.197

.200

.203

.205

.208

.211

.214

.216

.219

.222

.225

.227

.230

.233

.236

.238

.241

.244

.247

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

.249

.252

.255

.258

.260

.263

.266

.268

.271

.274

.277

.279

.282

.285

.288

.290

.293

.296

.299

.301

.304

.307

.310

.312

.315

.318

.321

.323

.326

.329

121

122

123

124

125

126

127

128

129

130

131

132

133

134

135

136

137

138

139

140

141

142

143

144

145

146

147

148

149

150

151

.332

.334

.337

.340

.342

.345

.348

.351

.353

.356

.359

.362

.364

.367

.370

.373

.375

.378

.381

.384

.386

.389

.392

.395

.397

.400

.403

.405

.408

.411

.414

152

153

154

155

156

157

158

159

160

161

162

163

164

165

166

167

168

169

170

171

172

173

174

175

176

177

178

179

180

181

.416

.419

.422

.425

.427

.430

.433

.436

.438

.441

.444

.447

.449

.452

.455

.458

.460

.463

.466

.468

.471

.474

.477

.479

.482

.485

.488

.490

.493

.496

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB6

FOR INFORMATIONAL PURPOSES ONLY

PRO RATA CANCELLATION TABLE (cont’d)

The Cancellation Tables in Appendix B are being provided for informational purposes only. Carriers

who wish to adopt any of the cancellation tables contained in the Minnesota Basic Manual must

include such materials as part of their rate ling with the Minnesota Department of Commerce.

JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

DAY OF MONTH

DAY OF YEAR

NUMBER OF DAYS

RATIO

182

183

184

185

186

187

188

189

190

191

192

193

194

195

196

197

198

199

200

201

202

203

204

205

206

207

208

209

210

211

212

.499

.501

.504

.507

.510

.512

.515

.518

.521

.523

.526

.529

.532

.534

.537

.540

.542

.545

.548

.551

.553

.556

.559

.562

.564

.567

.570

.573

.575

.578

.581

213

214

215

216

217

218

219

220

221

222

223

224

225

226

227

228

229

230

231

232

233

234

235

236

237

238

239

240

241

242

243

.584

.586

.589

.592

.595

.597

.600

.603

.605

.608

.611

.614

.616

.619

.622

.625

.627

.630

.633

.636

.638

.641

.644

.647

.649

.652

.655

.658

.660

.663

.666

244

245

246

247

248

249

250

251

252

253

254

255

256

257

258

259

260

261

262

263

264

265

266

267

268

269

270

271

272

273

.668

.671

.674

.677

.679

.682

.685

.688

.690

.693

.696

.699

.701

.704

.707

.710

.712

.715

.718

.721

.723

.726

.729

.732

.734

.737

.740

.742

.745

.748

274

275

276

277

278

279

280

281

282

283

284

285

286

287

288

289

290

291

292

293

294

295

296

297

298

299

300

301

302

303

304

.751

.753

.756

.759

.762

.764

.767

.770

.773

.775

.778

.781

.784

.786

.789

.792

.795

.797

.800

.803

.805

.808

.811

.814

.816

.819

.822

.825

.827

.830

.833

305

306

307

308

309

310

311

312

313

314

315

316

317

318

319

320

321

322

3 23

324

325

326

327

328

329

330

331

332

333

334

.836

.838

.841

.844

.847

.849

.852

.855

.858

.860

.863

.866

.868

.871

.874

.877

.879

.882

.885

.888

.890

.893

.896

.899

.901

.904

.907

.910

.912

.915

335

336

337

338

339

340

341

342

343

344

345

346

347

348

349

350

351

352

353

354

355

356

357

358

359

360

361

362

363

364

365

.918

.921

.923

.926

.929

.932

.934

.937

.940

.942

.945

.948

.951

.953

.956

.959

.962

.964

.967

.970

.973

.975

.978

.981

.984

.986

.989

.992

.995

.997

1.000

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AB7

RESERVED FOR FUTURE USE

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AC1

1st Reprint

FOR INFORMATIONAL PURPOSES ONLY

APPENDIX C

TABLE 1

WORKERS’ COMPENSATION AND EMPLOYERS LIABILITY

INCREASED LIMITS PERCENTAGES

The Increased Limits Percentages in Appendix C are being provided for informational purposes only.

Carriers who wish to adopt any of the increased limits tables contained in the Minnesota Basic Manual

must include such materials as part of their rate ling with the Minnesota Department of Commerce.

Bodily Injury by Disease: Policy Limit ($000 Omitted)

500 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000

100 0.0% 0.1% 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0%

200 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2%

300 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4%

Bodily

Injury by

Accident

Each

Accident

Limit and

Bodily

Injury by

Disease

Each

Employee

Limit

($000

Omitted)

400 0.6% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4% 1.5% 1.6%

500 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4% 1.5% 1.6% 1.7% 1.8%

1,000 1.1% 1.2% 1.3% 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0%

2,000 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2%

3,000 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3%

4,000 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4%

5,000 2.0% 2.1% 2.2% 2.3% 2.4% 2.5%

6,000 2.2% 2.3% 2.4% 2.5% 2.6%

7,000 2.4% 2.5% 2.6% 2.7%

8,000 2.6% 2.7% 2.8%

9,000 2.8% 2.9%

10,000

3.0%

Refer to Table 1A for Minimum Premiums.

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AC2

TABLE 1A

MINIMUM PREMIUM FOR INCREASED LIMITS

Table 1A does not apply in the State of Minnesota. Carriers must le their own minimum

premium values as part of their rate ling with the Department of Commerce.

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AC3

1st Reprint

FOR INFORMATIONAL PURPOSES ONLY

TABLE 2

EMPLOYERS LIABILITY INSURANCE FOR ADMIRALTY OR FELA

TABLE FOR INCREASED LIMITS FACTORS

The following Table for Increased Limits in Appendix C is being provided for informational purposes

only. Carriers who wish to adopt this table must include such materials as part of their rate ling with the

Minnesota Department of Commerce. Please note carriers who wish to adopt Table 2 – Table For Increased

Limits – Employers Liability Insurance For Admiralty or FELA must calculate their own minimum premiums

in connection with this table as part of their rate ling with the Department of Commerce.

Factor

Limit Per Accident Program I Program II

$100,000 1.00 1.00

200,000 1.31 1.26

300,000 1.47 1.41

400,000 1.56 1.50

500,000 1.60 1.54

1,000,000 1.77 1.70

2,000,000 1.96 1.88

3,000,000 2.05 1.97

4,000,000 2.10 2.02

5,000,000 2.13 2.04

6,000,000 2.15 2.06

7,000,000 2.17 2.08

8,000,000 2.18 2.09

9,000,000 2.19 2.10

10,000,000 2.20 2.11

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AC4

RESERVED FOR FUTURE USE

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AD5

0005 C

0006 E

0008 C

0016 E

0034 D

0035 D

0042 D

0050 E

0079 D

0106 F

0113 C

0170 C

0251 D

0401 F

0908 D

0913 D

0917 B

1164 G

1165 G

1320 F

1322 G

1430 E

1438 E

1452 E

1463 G

1472 E

1624 F

1642 E

1654 E

1699 E

1701 F

1710 E

1747 E

1803 E

1924 C

1925 D

2002 C

2003 D

2014 E

2016 C

2021 D

2039 C

2041 C

2065 D

2070 D

2081 B

2089 C

2095 D

2105 B

2111 C

2121 B

2130 D

2131 C

2157 C

2172 E

2174 C

2211 E

2220 D

2288 C

2302 D

2305 E

2361 D

2362 C

2380 C

2388 B

2402 E

2413 D

2416 C

2417 C

2501 C

2503 C

2570 C

2585 D

2586 C

2587 C

2623 E

2651 C

2660 B

2686 C

2688 C

2702 G

2710 E

2714 C

2729 E

2731 C

2735 C

2759 C

2790 B

2802 D

2881 B

2883 C

2915 E

2916 E

2923 B

2960 D

3004 F

3018 F

3022 C

3027 E

3028 E

3030 E

3040 D

3042 D

3064 D

3066 C

3076 C

3081 D

3082 E

3085 D

3110 D

3111 C

3113 D

3114 D

3126 D

3131 D

3132 C

3145 D

3146 D

3169 C

3179 C

3180 C

3188 D

3220 D

3224 B

3227 C

3241 C

3255 B

3257 C

3300 B

3303 C

3307 D

3315 C

3334 D

3341 D

3365 F

3372 D

3373 C

3383 C

3385 C

3400 C

3507 D

3515 D

3548 C

3559 D

3574 C

3612 D

3620 E

3629 D

3632 D

3634 D

3635 D

3638 C

3642 C

3643 E

3647 D

3648 B

3681 C

3685 C

3719 G

3724 G

3726 G

3803 C

3807 C

3808 D

3821 E

3822 C

3824 C

3826 D

3827 C

3830 D

3851 C

3881 D

4000 F

4021 D

4024 E

4034 E

4036 E

4038 B

4062 D

4112 C

4114 D

4130 C

4131 C

4133 B

4150 B

4206 C

4207 F

4239 F

4240 B

4243 D

4244 E

4250 D

4251 C

4263 D

4273 D

4279 E

4283 C

4299 D

4304 D

4307 B

4314 E

4351 C

4352 C

4361 C

4410 C

4420 F

4432 B

4452 D

4459 E

4470 D

4484 C

4493 D

4511 D

4557 E

4558 D

4568 E

4581 F

4583 F

4611 C

4635 F

4653 C

4665 E

4683 D

4686 E

4692 C

4693 C

4703 D

4720 D

4740 G

4741 D

4751 E

4771 F

4777 F

4825 E

4828 F

4829 F

4902 C

4923 D

5020 F

5022 G

5037 G

5040 G

5057 G

5059 G

5102 F

5146 E

5160 G

5183 F

5188 F

5190 F

5191 E

5192 D

5213 G

5215 E

5221 F

5222 G

5348 E

5403 F

5437 F

5445 G

5462 E

5472 G

5473 G

5474 G

5478 F

5479 E

5480 F

5491 F

5506 F

5507 F

5537 E

5538 G

5551 G

5606 G

5645 G

5649 G

5651 F

6th Reprint

APPENDIX D

Table of Classiﬁcations by Hazard Group - 7 Group Option (Cont’d)

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AD6

Table of Classiﬁcations by Hazard Group - 7 Group Option (Cont’d)

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

Class

Code

Hazard

Group

A-G

5703 E

5705 E

5951 C

6003 F

6204 F

6213 G

6216 G

6217 G

6229 E

6233 G

6235 G

6236 E

6237 F

6248 F

6251 F

6252 G

6306 F

6319 G

6325 G

6400 E

6504 C

6702M E

6703M E

6704M E

6801F E

6811 E

6824F E

6826F E

6834 C

6836 G

6843F G

6845F G

6854 F

6872F G

6874F G

6882 F

6884 F

7016M G

7024M G

7038M G

7046M G

7047M G

7050M G

7090M G

7098M G

7099M G

7151M F

7152M F

7153M F

7219 F

7222 F

7225 E

7230 D

7231 D

7232 F

7309F G

7313F G

7317F G

7327F G

7333M G

7335M G

7337M G

7350F F

7360 E

7370 C

7380 E

7382 D

7390 C

7394M G

7395M G

7398M G

7403 C

7405 C

7420 G

7421 E

7422 F

7425 F

7431 F

7502 E

7515 G

7520 D

7538 G

7539 F

7540 G

7580 E

7590 E

7600 E

7601 F

7605 F

7610 E

7705 D

7706 F

7708 F

7720 E

7855 E

8001 C

8002 C

8006 B

8008 B

8013 D

8015 D

8017 B

8018 C

8021 C

8029 C

8031 C

8032 C

8033 B

8034 C

8036 C

8039 B

8044 C

8045 C

8047 C

8048 C

8052 C

8058 C

8072 B

8102 C

8103 D

8106 E

8107 F

8111 D

8116 D

8203 D

8204 D

8209 C

8215 E

8227 F

8232 E

8233 E

8235 D

8263 D

8264 E

8265 F

8279 F

8280 D

8285 D

8291 D

8292 C

8293 C

8304 F

8350 F

8353 F

8380 D

8381 D

8385 D

8392 B

8393 E

8395 F

8500 E

8601 F

8606 F

8709F G

8719 F

8720 F

8721 E

8723 D

8726F E

8734M E

8737M E

8738M E

8742 E

8745 D

8748 F

8800 C

8803 E

8805M C

8810 C

8814M C

8815M C

8820 E

8824 A

8825 A

8826 B

8829 B

8830 B

8831 A

8832 C

8833 C

8835 C

8842 A

8844 A

8845 A

8855 C

8856 C

8864 B

8868 B

8869 B

8901 E

9012 E

9014 C

9015 D

9016 C

9033 D

9040 B

9044 B

9052 B

9054 B

9058 A

9060 B

9061 B

9062 B

9063 B

9077F C

9082 A

9083 A

9084 B

9088 F

9093 B

9101 B

9102 D

9154 C

9156 B

9178 A

9179 A

9180 D

9182 C

9186 F

9220 D

9402 F

9403 F

9410 C

9501 E

9516 D

9519 E

9521 E

9522 B

9534 G

9539 F

9554 F

9586 B

9600 C

9620 E

4th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

APPENDIX

AD7

RESERVED FOR FUTURE USE

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

PART TWO—CLASSIFICATIONS

Code No. Classication

ABRASIVE

4279 PAPER OR CLOTh PREPARATION. Paper or cloth mfg. to be separately rated.

1747 WhEEL MFG. & DRIvERS. Ore milling or the mfg. of articial abrasives to be separately rated

8803 ACCOUNTANT, AUDITOR OR, COMPUTER SYSTEM DESIGNER OR PROGRAMMER—TRAVELING

Code 8803 is applicable to traveling clerical-type employees who augment the staff of risks

that provide accounting, auditing, computer programming, or related clerical services for their

clients. Employees assigned to Code 8803 perform clerical work when they arrive at a client’s

location, but because of the combined exposure of traveling and clerical work, Code 8803 is

assigned to their payrolls in lieu of the available clerical classications. Once at the location,

their work must be of a clerical nature and be physically separated from the main operation of

the site visited. Employees not meeting these criteria must be separately rated.

4635 ACETYLENE GAS MFG. & DRIVERS.

Includes tank charging.

4829 ACID MFG.

3629 ADDITIVE MANUFACTURING NOC.— NO ASSEMBLY

Applies to employers that manufacture single-piece parts for others using 3D printers or

similar equipment. Also applies to nished products with multiple parts when the products are

manufactured by 3D printers or similar equipment and require no additional assembly. The

operations must meet all of the following conditions:

1. The employer’s operations are not described by another classication.

2. The parts or nished products manufactured by the employer are not described by another

classication.

3. The employer does not perform assembly operations. Assembly operations include, but are

not limited to, welding, fastening, inserting, pressing, and the joining of springs, ball bearings,

gears, or other parts or components to any other part or component.

4. The employer does not perform casting, forging, stamping, forming, or fabrication.

8800 ADDRESSING OR MAILING COMPANY OR LETTER SERVICE SHOP

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 8800 are conducted as a separate and distinct

business.

Refer to Code 8810 to determine if employees meet the denition of clerical according to the

Minnesota Basic Manual.

ADVERTISING

9521● DISPLAY INSTALLATION SERvICE. Applies to the installation of advertising displays in stores or

other locations from oors or stepladders. Shop operations to be separately rated. Code

9521 shall not be assigned to employees of insureds engaged in advertising display

work on the premises of the insured. Such payroll must be assigned to the governing

classication.

3224 AGATE OR ENAMEL WARE MFG.

3507 AGRICULTURAL OR CONSTRUCTION MACHINERY MFG.

4th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

AIR CONDITIONING SYSTEMS

8380 AUTOMOBILE—INSTALLATION, SERvICE OR REPAIR & DRIvERS. Towing for others and roadside assistance

to be separately rated.

NON-PORTABLE:

8601 AIRFLOW TESTING AND BALANCING EXCLUSIvELY

5537● INSTALLATION SERvICE & REPAIR & DRIvERS. Applicable to installation, service, and repair

including residential alnd commercial, Separately rate portable air conditioning units

to Code 9519.

9519 PORTABLE UNITS—INSTALLATION, SERvICE OR REPAIR & DRIvERS

3574 AIR PRESSURE OR STEAM GAUGE MFG.

9516 AIRCRAFT AVIONICS AND INSTRUMENTATION INSTALLATION, SERVICE, OR REPAIR—SHOP AND

OUTSIDE & DRIVERS.

Includes the installation, service, or repair of aircraft avionics and instrumentation on all types

of xed- and rotary-wing aircraft. These operations may be performed at a plant or shop

facility away from an airport, or may be performed within a hangar or similar structure at an

airport. Independent service contractors and xed-base operators performing these services

are assigned to Code 9516.

Refer to Code 7403 for ground support services performed at airports.

3826 AIRCRAFT ENGINE MFG.

Aircraft engine repair work, including rebuilding, when performed by a manufacturer, xed-

base operator, or contractor at an airport or off-site facility, away from airport ramp or ight line

areas, is assigned to code 3826. Refer to Code 7403 for ground support services performed

at airports.

3830 AIRPLANE MFG.

Includes airplane modication, repair, or maintenance work performed by a manufacturer,

xed-base operator, or contractor. These operations may be performed at an airport or off-site

facility, away from airport ramp or ight line areas. Refer to code 7403 for ground support

services performed at airports.

3076 SUBASSEMBLIES MFG.—METAL. Includes the manufacture of cowling, wings, tabs, and ailerons.

Codes 3076 and 3830—Airplane mfg. shall not be assigned to the same risk unless the

operations described by these classications are conducted as separate and distinct

businesses.

AIRPORT CONSTRUCTION

6217● GRADING & DRIvERS

5506● PAvING & DRIvERS

ALCOHOL MFG.

2130 GRAIN—ALL OPERATIONS

1472 WOOD & DRIvERS

7390 ALE OR BEER DEALER—WHOLESALE & DRIVERS.

Codes 7390 and 2121—Brewery shall not be assigned to the same risk unless the operations

described by these classications are conducted as separate and distinct businesses.

Code No. Classication

4th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

5538● ALUMINUM SIDING INSTALLATION & DRIVERS

3227 ALUMINUM WARE MFG.

Applies to goods manufactured from sheet aluminum. Rolling mills or smelting to be

separately rated.

AMBULANCE SERVICE, EMS (EMERGENCY MEDICAL SERVICE) PROVIDERS & DRIVERS

8385 GARAGE EMPLOYEES. Includes the garage employees of volunteer ambulance service and

EMS providers.

7705 ALL EMPLOYEES OThER ThAN GARAGE EMPLOYEES & DRIvERS. Garage employees separately rated

to Code 8385. Ambulance service also includes “door through door” non-emergency

medical transportation of patients between medical facilities. “Door through Door”

means the patient is taken inside the medical facility by ambulance, EMS, and/or rescue

personnel and not merely dropped off in front of the location. All other non-certied, non-

emergency transports to be separately rated as Code 7370 or Code 7382.

Applies to volunteer ambulance or EMS personnel serving with or without payroll. Subject

to the provisions of Minn. Stat. § 176.011. subd. 1 and Minn. Stat. § 176.041, subd. 1,

premium for such volunteers must be determined on the basis of the payroll normally

received by non-volunteer ambulance, EMS personnel, and/or rescue workers doing the

same or similar work; however, in no case should the payroll of any such volunteer be

less than $300 per volunteer per year.

Staff “downtime” is to be classied as Code 8833. “Downtime” is dened as idle time.

Separately rate reghters who also perform EMS to Code 7706 or 7708.

4829 AMMONIA MFG.

4829 AMMONIUM NITRATE MFG.

Includes dehydration and graining.

AMUSEMENT

9180 DEvICE OPERATION NOC—NOT TRAvELING & DRIvERS. Includes ticket sellers or collectors and applies

to the operation and maintenance of merry-go-rounds, swings, roller coasters, and similar

amusement devices not otherwise classied.

9186 DEvICE OPERATOR, CARNIvAL, OR CIRCUS—TRAvELING—ALL EMPLOYEES & DRIvERS

9016 PARk OR EXhIBITION OPERATION & DRIvERS. Applies to the operation by owners or lessees and

includes musicians and box ofce employees. Operation or maintenance of amusement

devices to be separately rated.

The two foregoing classications (Codes 9180 and 9016) do not apply to amusements,

exhibitions, or other operations separately classied in this manual (such as bathhouses,

billiard halls, boat livery, bowling lanes, garages, restaurants, retail stores, theaters)

whether operated by the owner or lessee of the exhibition or amusement park or through

independent concession.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

4511 ANALYTICAL LABORATORIES OR ASSAYING—INCLUDING LABORATORY, OUTSIDE EMPLOYEES,

COLLECTORS OF SAMPLES, & DRIVERS.

The collection of samples away from the lab and the testing of samples at any location are

included. Operations beyond the collection or testing of samples and preparation of a report

must be assigned to Code 8601. Assaying is the qualitative and quantitative analysis of a

substance such as ore or a drug.

Operations must be conducted as a separate and distinct business and not in support of

an entity’s principal business. If the operation is in support of an entity’s principal business,

such as pharmaceutical research, the operation must be separately rated with the principal

business.

Independent medical testing labs that analyze medical specimens are assigned to Code 4511.

Testing labs that are not independent but part of a hospital, medical facility, or physician’s

ofce must be classied to the codes applicable to these risks.

ANHYDROUS AMMONIA OPERATION & DRIVERS

0050 APPLICATION & DRIvERS

8353♦ SALE & DISTRIBUTION

4825 ANTITOXIN, SERUM, OR VIRUS MFG. & DRIVERS

APIARY, See FARM.

8601 ARCHITECTURAL OR ENGINEERING FIRM—CONSULTING.

Does not apply when performing actual construction. Code 8601 is applicable to insureds

engaged in the architectural or engineering profession as a separate and distinct business

and not in support of an entity’s principal business. Architectural and engineering personnel

in support of an entity’s principal business, including but not limited to, vehicle manufacturers,

chemical manufacturers, or power and light companies, must be separately rated to the

governing classication of that business. Drafting performed by architects and engineers,

licensed or unlicensed, is considered incidental to the overall job function when performed in

conjunction with other duties outside the ofce.

ARMS MFG.

3574 SMALL. Applies to arms .50 caliber or under. Cartridge mfg. or cartridge loading to be

separately rated. See EXPLOSIvES.

3548 NOC. Steelmaking, forging, shell mfg., or shell loading to be separately rated.

ARTIFICIAL INSEMINATION OF CATTLE

5951 PROFESSIONAL EMPLOYEES

0006■ ALL OThER EMPLOYEES & DRIvERS

ASBESTOS

REMOvAL OPERATIONS:

5472● CONTRACTOR—PIPE AND BOILER WORk EXCLUSIvELY & DRIvERS. Employees engaged in asbestos

removal, replacement, repair, enclosure, or encapsulation.

5473● CONTRACTOR—NOC & DRIvERS. Employees engaged in asbestos removal, replacement,

repair, enclosure, or encapsulation.

9403 ASHES, GARBAGE, OR REFUSE COLLECTION & DRIVERS.

Reduction, rendering, or fertilizer plants to be separately rated.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

4741 ASPHALT OR TAR DISTILLING OR REFINING & DRIVERS.

Includes the mfg. of products obtained from the distilling or rening of tar or asphalt and

the saturation of paper or felt with tar or asphalt. Felt or paper mfg. or coke burning to be

separately rated. Chemical works or manufacturers of dyes or products used as explosives to

be separately rated.

ASPHALT WORKS

1463 OPERATOR BY PAvING CONTRACTORS—PERMANENT LOCATION & DRIvERS. Includes grinding, pulverizing, or

mixing asphalt. Digging, mining, or quarrying to be separately rated.

5506● OPERATED BY ROAD PAvING CONTRACTORS—TEMPORARY LOCATION & DRIvERS. Includes grinding,

pulverizing, or mixing asphalt. Digging, mining, or quarrying to be separately rated.

ASYLUM

8833 PROFESSIONAL EMPLOYEES

9040 ALL OThER EMPLOYEES

ATHLETIC SPORTS OR PARK

9179 CONTACT SPORTS. Applies to players, coaches, managers, trainers, equipment managers,

or sports ofcials and includes all players on the salary list of the employer, whether

regularly played or not. Contact sports include, but are not limited to, football, hockey, and

roller derby. The entire payroll of all employees shall be included in computing premium,

subject, however, to a minimum of $500 per employee per season and the maximum

average weekly wage per employee shown in the Minnesota Ratemaking Report under

Miscellaneous Values as “Maximum Remuneration.”

This classication is not applicable to amateur, youth, or recreational sports in which the

athletes are general not paid. Refer to Code 9063 for these employers..

9178 NON-CONTACT SPORTS. Applies to players, coaches, managers, trainers, equipment managers,

or sports ofcials and includes all players on the salary list of the employer, whether

regularly played or not. Non-contact sports include, but are not limited to, baseball,

basketball, and soccer. The entire payroll of all employees shall be included in computing

premium, subject, however, to a minimum of $500 per employee per season and the

maximum average weekly wage per employee shown in the Minnesota Ratemaking

Report under Miscellaneous Values as “Maximum Remuneration.”

This classication is not applicable to amateur, youth, or recreational sports in which the

athletes are general not paid. Refer to Code 9063 for these employers.

9182 OPERATIONS & DRIvERS. Applies to all employees other than players, coaches, managers,

trainers, equipment managers, or sports ofcials.

ATOMIC ENERGY

PROjECT WORk. All work, either construction or operation, performed for or under the

direction of the Nuclear Regulatory Commission or any government agency, may be rated

on an individual risk basis.

9985 RADIATION EXPOSURE NOC. Where operations involve research, manufacture, handling,

transportation, use of or exposure to radioactive materials, and are not performed for or

under the direction of the Nuclear Regulatory Commission or any.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8820 ATTORNEY—ALL EMPLOYEES & CLERICAL, MESSENGERS, DRIVERS.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 8820 are conducted as a separate and distinct

business.

8017♦ AUCTIONEERS.

Includes solicitors and appraisers. Not livestock sales stables. Includes inside salespersons.

4923 AUDIO OR VISUAL RECORDING MEDIA MFG.

Includes tapes or disks. Phonograph record mfg. to be separately rated as Code 4484.

8803 AUDITOR, ACCOUNTANT OR COMPUTER SYSTEM DESIGNER OR PROGRAMMER— TRAVELING.

Code 8803 is applicable to traveling clerical-type employees who augment the staff of risks

that provide accounting, auditing, computer programming, or related clerical services for their

clients. Employees assigned to Code 8803 perform clerical work when they arrive at a client’s

location, but because of the combined exposure of traveling and clerical work, Code 8803 is

assigned to their payrolls in lieu of the available clerical classications. Once at the location,

their work must be of a clerical nature and be physically separated from the main operation of

the site visited. Employees not meeting these criteria must be separately rated.

3145 AUTOMATIC SCREW MACHINE PRODUCTS MFG.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 3145 are conducted as a separate and distinct

business.

AUTOMATIC SPRINKLER

3634 hEAD MFG.

5188● INSTALLATION & DRIvERS. Applies to automatic sprinklers intended for re extinguishing

purposes. Lawn sprinkler installation to be separately rated as Code 5183.

AUTOMOBILE

8393 BODY REPAIR & DRIvERS. Applies to the repair of metal, berglass, carbon ber, and plastic

automobile bodies and includes upholstering and painting. Includes estimators.

Automobile mechanical service and repair work are to be separately rated to Code 8380.

Codes 3808, 3822, 3824 and 8393 must not be assigned to the same employer unless

the operations described by these classications are conducted as separate and distinct

businesses. Towing for others and roadside assistance are to be separately rated.

Employees (usually referred to as service writers) who greet customers for the purpose

of discussing problems associated with the customer’s vehicle are additionally classied

to Code 8393. These service writers will often conduct a cursory inspection of the

customer’s vehicle and provide an estimate for the anticipated repair work. These

employees may also enter the shop area to determine the status of repair work on a

customer’s vehicle.

8380 CAR WASh & DRIvERS. Includes incidental greasing, polishing, and servicing. Codes 8380

and 8392—Automobile storage garage must not be assigned to the same employer

unless the operations described by these classications are conducted as separate and

distinct businesses. Towing for others and roadside assistance to be separately rated.

7317 DRIvING AUTOS ON OR OFF vESSELS

3827 ENGINE MFG.

Code No. Classication

4th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

7380 hAULAWAY OR DRIvEAWAY—ALL EMPLOYEES & DRIvERS

LEASING COMPANY—LONG-TERM

8748 SALESPERSONS

8380 ALL OThER EMPLOYEES & DRIvERS. Towing for others and roadside assistance to be

separately rated.

3808 MFG. OR ASSEMBLY

8380 MUFFLER—INSTALLATION OR REPAIR & DRIvERS. Towing for others and roadside assistance to be

separately rated.

8392 PARkING LOT & DRIvERS

8036♦ PARTS & ACCESSORIES STORE—RETAIL EXCLUSIvELY

8029♦ PARTS & ACCESSORIES DISTRIBUTOR—WhOLESALE

3807 RADIATOR MFG. Shall not be assigned to a risk engaged in operations described by another

classication unless the operations subject to Code 3807 are conducted as a separate

and distinct business.

9516 RADIO, TELEvISION, vIDEO, AND AUDIO EqUIPMENT INSTALLATION SERvICE OR REPAIR & DRIvERS. Includes shop

or outside employees, incidental parts department employees, erection of antennae.

3821♦ RECYCLING & DRIvERS. Includes the dismantling, salvaging, or junking of parts. Store

employees who do not engage in other operations and have no yard exposure are

assigned to Code 8036 or Code 8029 based on the type of sales conducted at each

location.

8036♦ RECYCLING—RETAIL EXCLUSIvELY. Store employees who do not engage in other operations and

have no yard exposure.

8029♦ RECYCLING—WhOLESALE OR COMBINED RETAIL. Store employees who do not engage in other

operations and have no yard exposure.

RENTAL COMPANY:

8385 GARAGE EMPLOYEES. Includes employees who check or change uids, batteries, tires, and

clean or otherwise service automobile or garage equipment.

8002♦ ALL OThER EMPLOYEES & COUNTER PERSONNEL, DRIvERS.

7225 ROADSIDE ASSISTANCE & DRIvERS. Includes operations such as road rangers, or freeway patrol

companies providing roadside service, repairs, or assistance regardless of whether or not

towing services are offered.

8380 SALES OR SERvICE AGENCY & PARTS DEPARTMENT EMPLOYEES, DRIvERS. Automobile salespersons to be

separately rated to Code 8748. Automobile body repair is to be separately rated to Code

8393. Towing for others and roadside assistance are to be separately rated.

8748 SALESPERSONS. Subject to the Standard Exception Manual Rule, except as respects delivery

of automobiles.

Code No. Classication

5th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8380 SERvICE OR REPAIR CENTER & DRIvERS. Includes parts department employees and service

writers. Employees (usually referred to as service writers) who greet customers for the

purpose of discussing problems associated with the customer’s vehicle are additionally

classied to Code 8380. These service writers will often conduct a cursory inspection of

the customer’s vehicle and provide an estimate for the anticipated repair work. These

employees may also enter the shop area to determine the status of repair work on a

customer’s vehicle.

Automobile salespersons are to be separately rated to Code 8748. Codes 8380 and

8392 must not be assigned to the same employer unless the operations described by

these classications are conducted as separate and distinct businesses. Automobile body

repair is to be separately rated to Code 8393. Towing for others and roadside assistance

are to be separately rated.

3400 STAMPED PARTS MFG.

8392 STORAGE GARAGE OR PARkING STATION & DRIvERS

7225 TOWING & DRIvERS. Includes towing or wrecker companies, road rangers, or freeway patrol

companies providing towing, roadside service, or repairs, and automobile recovery

or repossession companies. Includes mechanics and the operation of an impound lot

operated by a towing company.

2883 TRAILER MFG.—hOME TYPE

3803 WhEEL MFG.—METAL—NOT CAST

AUTOMOBILE, BUS, TRUCK OR TRAILER BODY MFG.

3822 DIE PRESSED STEEL. Includes bus, truck or trailer body repair or service. Codes 3822 and

3808—Automobile mfg. shall not be assigned to the same risk unless the operations

described by these classications are conducted as separate and distinct businesses.

9501 PAINTING

9522 UPhOLSTERING

3824 NOC. Includes bus, truck or trailer body repair or service. Codes 3824 and 3808—

Automobile mfg. shall not be assigned to the same risk unless the operations described

by these classications are conducted as separate and distinct businesses.

AUTOMOTIVE

3648 LIGhTING, IGNITION, OR STARTING APPARATUS MFG. NOC.

3632 MAChINE ShOP. No work on vehicles. Applies to operations involving the repair of parts or

engines that have been removed from the vehicle by others. Must not be assigned to

an employer that performs operations described by another classication unless the

operations subject to Code 3632 are conducted as a separate and distinct business.

Applies only to shop operations performed on the premises of the employer.

REPLACEMENT PARTS DISTRIBUTORS

8036♦ RETAIL EXCLUSIvELY

8029♦ WhOLESALE OR COMBINED WhOLESALE/RETAIL

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

AVIATION (See CLASSIFICATION INTERPRETATION SECTION)

AERIAL APPLICATION, SEEDING, hERDING, OR SCINTILLOMETER SURvEYING:

7420 FLYING CREW. Separately rate helicopter ying crew to Code 7425.

7403 GROUND CREW & DRIvERS

AERIAL FIRE FIGhTING:

7420 FLYING CREW. When reghting is conducted by helicopter, separately rate as Code

7425.

7403 GROUND CREW & DRIvERS

AIR CARRIER—SChEDULED, COMMUTER, OR SUPPLEMENTAL. Applies to scheduled, commuter, or

commercial air carriers, including cargo carriers, that conduct operations with xed-wing

aircraft under Part 121 of the Federal Aviation Regulations. Ticket sellers and information

clerks away from airport locations to be separately rated as Code 8810—Clerical.

Note: Premium charges for non-ratable elements do not apply in the State of Minnesota.

7405 FLYING CREW

8810 AIR TRAFFIC CONTROLLERS UNDER CONTRACT WITh ThE FAA. Applicable to air trafc controllers

under contract with the Federal Aviation Administration (FAA).

7403 ALL OThER EMPLOYEES & DRIvERS. Applies to ground personnel such as, but not limited

to, maintenance and service personnel, information clerks, and security personnel.

Ticket sellers or information clerks away from airport locations to be separately rated

as Code 8810—Clerical. Members of ying crew to be separately rated under the

appropriate aviation classication.

AIR ChARTER OR AIR TAXI. Applies to air charter, air taxi, and similar operations using

xed-wing aircraft that conduct operations outside of Part 121 of the Federal Aviation

Regulations. Ticket sellers and information clerks away from airport locations to be

separately rated as Code 8810—Clerical.

Note: Premium charges for non-ratable elements do not apply in the State of Minnesota.

7431 FLYING CREW

7403 ALL OThER EMPLOYEES & DRIvERS

7403 AIRPORT OR hELIPORT OPERATOR—ALL EMPLOYEES & DRIvERS. Applies to ground personnel such as,

but not limited to, maintenance and service personnel, information clerks, and security

personnel. Ticket sellers or information clerks away from airport locations to be separately

rated as Code 8810—Clerical. Members of ying crew to be separately rated under the

appropriate aviation classication.

8810 AIR TRAFFIC CONTROLLERS UNDER CONTRACT WITh ThE FAA. Applicable to air trafc controllers under

contract with the Federal Aviation Administration (FAA).

7422 FLIGhT TESTING—FLIGhT CREW. Code 7422 applies to ight test operations of aircraft other

than helicopters. All helicopter operations are assigned to Code 7425. For prototype

or experimental aircraft, assign exposure to the one aviation classication that best

describes the nature of the aircraft being tested.

PATROL, PhOTOGRAPhY, MAPPING OR SURvEY WORk:

7422 FLYING CREW. Separately rate helicopter ying crew to Code 7425.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C10

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

7403 GROUND CREW & DRIvERS. As respects aerial photography, mapping or survey work,

the payroll of the ground laboratory employees shall be assigned to Code 4361—

Photographer.

SALES OR SERvICE AGENCY; STUDENT INSTRUCTION:

7422 FLYING CREW. Separately rate helicopter ying crew to Code 7425.

7403 GROUND CREW & DRIvERS

STUNT FLYING, RACING, OR PARAChUTE jUMPING:

7420 FLYING CREW. Separately rate helicopter ying crew to Code 7425.

7403 GROUND CREW & DRIvERS

TRANSPORTATION OF PERSONNEL IN CONDUCT OF EMPLOYER’S BUSINESS:

7421 FLYING CREW. Applies to the payroll of pilots and all members of the ying crew. Also

applies to the payroll of executive ofcers or other employees who operate xed-

wing aircraft in the conduct of the employer’s business. If the records of the employer

clearly indicate the weeks in which such employees perform ying: (1) only the

payroll for each week during any part of which the employee has engaged in ight

duties shall be assigned to this classication, unless the classication applicable

to the employee’s non-ying operations carries a higher rate, in which case that

classication shall apply; and (2) the payroll for each week in which no ying has

been done shall be assigned to those classications that would otherwise apply. If the

records of the employer do not clearly indicate the weeks in which ying is performed

by such employees, the entire payroll for such employees shall be assigned to

this classication unless the classication applicable to the employee’s non-ying

operations carries a higher rate, in which case that classication shall apply.

Employees who are transported as passengers and who are not members of

the ying crew are to have their payroll and losses assigned to their standard

occupational classication.

7403 GROUND CREW & DRIvERS

NOC—hELICOPTERS:

7425 FLYING CREW. Code 7425 applies to all helicopter operations, including those normally

conducted by xed-wing aircraft.

7403 ALL OThER EMPLOYEES & DRIvERS. As respects aerial photography, mapping, or survey

work, the payroll of the ground laboratory employees shall be assigned to Code

4361—Photographer. Ticket sellers and information clerks away from airport

locations to be separately rated as Code 8810—Clerical.

NOC—OThER ThAN hELICOPTERS:

7422 FLYING CREW

7403 ALL OThER EMPLOYEES & DRIvERS. As respects aerial photography, mapping, or survey

work, the payroll of the ground laboratory employees shall be assigned to Code

4361—Photographer. Ticket sellers and information clerks away from airport

locations to be separately rated as Code 8810—Clerical.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C11

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

7403 RAMP OPERATIONS & DRIvERS. Applies to operations located at airports. Includes all types of

xed- and rotary-wing aircraft. Ramp operations are dened as work performed on the

aircraft at the ramp or on the ight line. Operations include, but are not limited to, normal

aircraft turnaround operations, luggage service operations, interior and exterior cleaning

of aircraft, uid checking and lling, tire changing, deicing, lightbulb replacement, stocking

of supplies (including food) in the aircraft, and ramp fueling and de-fueling of the aircraft.

Independent service contractors and xed-base operators performing these services are

assigned to Code 7403.

Painting of aircraft is separately rated to Code 5474. Members of ying crews are

separately rated to the appropriate aviation classication.

AWNING MFG. AND ERECTION—METAL

9539● ERECTION BY AN INSURED ENGAGED IN ThE ERECTION OF CANvAS PRODUCTS

5538● ERECTION OF METAL AWNINGS EXCLUSIvELY & DRIvERS

5538● MANUFACTURE AND ERECTION OF METAL AWNINGS EXCLUSIvELY & DRIvERS

2501 MANUFACTURE BY AN INSURED ENGAGED IN ThE MANUFACTURE OF CANvAS PRODUCTS

3076 MANUFACTURE OF METAL AWNINGS EXCLUSIvELY

2501 AWNING OR TENT MFG.—SHOP.

The installation, removal, or repair of awnings, tents, or other canvas products away from the

shop shall be classied as Code 9539—Awning erection. Unless payroll records are accurately

maintained showing the amount of payroll expended for shop work, the entire payroll shall be

assigned to Code 9539—Awning erection.

9539● AWNING, TENT, OR CANVAS GOODS ERECTION, REMOVAL, OR REPAIR.

Applies to operations away from the shop.

3851 BABY CARRIAGE MFG.

0917 BABY-SITTING SERvICE

BAG

4273 MFG.—PAPER OR PLASTIC. Paper and plastic mfg. to be separately rated.

2501 OR SACk MFG.—CLOTh. Applies to the manufacture of cotton, burlap, or gunny bags or sacks.

2501 RENOvATING. Applies to the renovating or repairing of cotton, burlap, or gunny bags or

sacksand includes sewing.

2003 BAkERY — SALESPERSONS & DRIvERS.

Code 2003 is assigned to the manufacture of three categories of bakery items: baked goods,

cookies and crackers, and cooked or uncooked frozen items. Baked goods include, but are

not limited to, bread, bagels, cake, sweet yeast goods (doughnuts and sweet rolls), pies,

pizza dough, and tortillas (corn or our). Cookies and crackers include, but are not limited to

toaster pastries, ice cream cones, wafers, matzoth, and soft pretzels. Cooked or uncooked

frozen bakery items include, but are not limited to frozen pies, sweet yeast goods, bread,

cookie or pizza dough, and pastries.

If an insured qualies for Code 2003 and Code 8017, or Code 2003 and a restaurant class, a

division of payroll for employees exposed to both baking and store or baking and restaurant

operations is permitted, provided that conditions described in Minnesota Basic Manual are

met. If a bakery operates a store that sells baked goods for on premises consumption or both

on and off premises consumption, that store is classied to the appropriate restaurant code.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C12

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

The assignment of a restaurant class under these circumstances is not dependent on the

percentage of goods consumed on or away from the premises. If a bakery operates a store

that sells baked goods exclusively for off premises consumption, that store is assigned to

Code 8017.

Retail bakery and doughnut stores (no baking done on premises) that sell baked goods

exclusively for off premises consumption will be separately rated to Code 8017. Retail bakery

and doughnut stores that additionally prepare food or have on premises consumption must be

separately rated to the appropriate restaurant code.

Additional food preparation done by a retail bakery and doughnut stores (no baking done on

premises) to enhance their products for breakfast, lunch, or dinner must be separately rated

to the appropriate restaurant code. Examples of enhancements to bakery products include but

are not limited to the addition of eggs, lunchmeats, bacon, lettuce, etc. Providing beverages

(includes, but not limited to coffee, tea, fountain sodas, milk, prepackaged drinks, etc.) or

prepackaged self serve condiments (includes, but not limited to butter, cream cheese, jams,

spreads, etc.) to customers is not considered an enhancement.

6504 BAkING POWDER MFG.

Mfg. of ingredients to be separately rated. Assign to the appropriate chemical Code 4828 or

Code 4829. Can mfg. to be separately rated as Code 3220.

3638 BALL OR ROLLER BEARING MFG.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 3638 are conducted as a separate and distinct

business.

9156 BANDS

8855 BANkS & TRUST COMPANIES —ALL EMPLOYEES, SALESPERSONS, DRIvERS & CLERICAL

Applies to nancial institutions that receive, lend, exchange, and safeguard money. Services

include savings and checking accounts, certicates of deposit, and mortgages. Includes, but

not limited to, bank managers, tellers, loan ofcers, security personnel, armed and unarmed

attendants, ushers, door attendants, and maintenance personnel. In addition, this code is

used for Internet banks.

9084 BAR, DISCOThEqUE, LOUNGE, NIGhTCLUB OR TAvERN.

Applicable to risks whose principal receipts are derived from the sale of alcoholic beverages

such as beer, liquor or wine. Restaurants operated by a hotel or motel to be separately rated

under Code 9058. Musicians or entertainers to be separately rated under Code 9156.

8018♦ BARBER OR BEAUTY PARLOR SUPPLY HOUSE

9586 BARBER SHOP, BEAUTY PARLOR, OR HAIR STYLING SALON

2881 BARREL ASSEMBLY—WOOD.

Stock mfg. to be separately rated as Code 2735—Barrel stock mfg.

3400 BARREL OR DRUM MFG.—METAL.

Includes reconditioning or repair.

2735 BARREL STOCK MFG.—WOOD.

Applies to the manufacture of heads, hoops, or staves. Barrel assembly to be separately rated

as Code 2881—Barrel assembly.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C13

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

9015 BATHHOUSE—BEACH

BATTERY MFG.

3642 DRY

3647 STORAGE

8102♦ BEAN SORTING OR HANDLING

9586 BEAUTY SHOP, BARBER SHOP, OR HAIR STYLING SALON

3300 BEDSPRING OR WIRE MATTRESS MFG.

Box spring mfg. to be separately rated as Code 2570.

3076 BEDSTEAD MFG. OR ASSEMBLY—METAL

BEER OR ALE DEALER

8017♦ RETAIL

7390 WhOLESALE & DRIvERS. Codes 7390 and 2121—Brewery shall not be assigned to the same

risk unless the operations described by these classications are conducted as separate

and distinct businesses.

9534● BELL INSTALLATION—TOWER & DRIVERS

2157 BEVERAGE MFG.— ALL OPERATIONS, ROUTE SUPERVISORS, & DRIVERS.

Includes sign erection or repair.

2157 BEVERAGE MFG.— CARBONATED — ALL OPERATIONS, ROUTE SUPERVISORS, & DRIVERS

BICYCLES

3851 MFG. OR ASSEMBLY

8036♦ RETAIL SALE OR RENTAL. Includes repair.

BILLIARD

8017 hALL. No bowling lanes. Shall not be assigned to a risk engaged in operations described

by another classication unless the operations subject to Code 8017 are conducted as a

separate and distinct business.

2883 TABLE MFG.

8044♦ TABLE INSTALLATION & DRIvERS

3111 BLACKSMITH.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 3111 are conducted as a separate and distinct

business.

1438 BLAST FURNACE OPERATION & DRIVERS.

Includes maintenance and repair of furnaces or operations incidental to storage or handling of

materials or product. Mining, slag excavation, quarrying, coke mfg., or the erection of furnaces

to be separately rated.

4777 BLASTING AGENTS—PREPARATION OR DISTRIBUTION & DRIVERS.

Includes distribution of high explosives. Blasting operations to be separately rated as Code

6217. No high explosives manufacturing.

6217● BLASTING ROCK & DRIVERS

BOARDING HOUSES. See ROOMING hOUSES.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C14

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

BOAT LIVERY—BOATS UNDER 15 TONS.

This classication includes the laying up or putting into commission of boats. Boats 15 tons or

over to be separately rated under the appropriate vessels classication.

COvERAGE UNDER ADMIRALTY LAW:

7038 PROGRAM I

7090 PROGRAM II—STATE ACT BENEFITS

7050 PROGRAM II—USL&hW ACT BENEFITS

BOATBUILDING OR REPAIR & DRIVERS.

The following classications include shop and yard work and are applicable to the construction

or repair of wood, metal, berglass or plastic yachts, motorboats, sailboats, or rowboats not

exceeding 150 feet in length overall.

6824F COvERAGE UNDER U.S. ACT

6834 COvERAGE UNDER STATE ACT ONLY

BOATBUILDING—WOOD—NOC & DRIVERS

6801F COvERAGE UNDER U.S. ACT

6811 COvERAGE UNDER STATE ACT ONLY. Includes shop and yard work.

BOILER

8720 INSPECTION

3726● INSTALLATION OR REPAIR—STEAM. Includes the construction or repair of foundations.

3726● SCALING. Shall not be assigned at a single job or location to a risk engaged in operations

described by another classication.

5183● BOILER OR STEAM PIPE INSULATING & DRIVERS.

Includes shop. Applies to the application of cork or other non-conducting materials.

3620 BOILERMAKING

3132 BOLT OR NUT MFG.

Steel making or rolling mills to be separately rated.

4452 BONE OR IVORY GOODS MFG.

4307 BOOKBINDING

3548 BOOKBINDING OR PRINTING MACHINE MFG.

BOOT OR SHOE

4410 MFG.—RUBBER. Includes combined rubber and fabric boots or shoes.

2660 MFG. NOC

4279 PATTERN MFG. Shall not be assigned to a risk engaged in operations described by another

classication unless the operations subject to Code 4279 are conducted as a separate

and distinct business.

4568 BORAX, POTASH, OR SALT PRODUCING OR REFINING & DRIVERS.

Includes driving of wells and pumping. Mining to be separately rated as Code 1164.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C15

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8264♦ BOTTLE DEALER—USED & DRIVERS.

No collecting or handling of scrap iron or steel. Notwithstanding the Minnesota Basic Manual

denition of the word “No,” this classication includes beverage bottle or can recycling. Shall

not be assigned to a risk engaged in operations described by another classication unless the

operations subject to Code 8264 are conducted as a separate and distinct business.

2157 BOTTLING— ALL OPERATIONS & ROUTE SUPERVISORS, DRIVERS.

Includes sign erection or repair. Shall not be assigned to a risk engaged in operations

described by another classication unless the operations subject to Code 2157 are conducted

as a separate and distinct business.

Includes sign erection or repair

2157 CARBONATED BEvERAGE MFG. – ALL OPERATIONS & ROUTE SUPERvISORS, DRIvERS.

2131 SPIRITUOUS LIqUOR. INCLUDES WAREhOUSING, RECTIFYING, OR BLENDING. Distilling of spirituous liquor to

be separately rated as Code 2130 – Spirituous Liquor Distillery.

9093 BOWLING LANE.

Includes bowling lanes with billiard halls.

BOX MFG.

2759 BOX OR BOX ShOOk MFG.

2883 CIGAR—WOOD

4243 FOLDING PAPER—NOC. Paper or paperboard mfg. to be separately rated.

4240 SET-UP PAPER. Paper or paperboard mfg. to be separately rated.

2570 BOX SPRING OR MATTRESS MFG.

Includes pillow, quilt, or cushion mfg. Separately rate the mfg. of wire springs or excelsior.

BOY AND GIRL SCOUT COUNCILS.

9054 CAMP OPERATIONS—INCLUDING CLERICAL AT CAMP LOCATIONS.

2380 BRAID OR FRINGE MFG.

3315 BRASS OR COPPER GOODS MFG.

2016 BREAKFAST FOOD MFG.

Applicable to the mfg. of prepared foods only and is not available to concerns engaged in

grain milling exclusively.

BREAKWATER OR JETTY CONSTRUCTION—ALL OPERATIONS TO COMPLETION & DRIVERS.

Assign appropriate contracting classications.

8279■ BREEDING FARM OR STABLE & DRIVERS.

Applies to the training of race horses, polo ponies, and horses for exhibition purposes.

Includes jockeys and trainers.

2121 BREWERY & DRIVERS.

Includes distributing stations.

4024 BRICK MFG.—FIRE OR ENAMELED & DRIVERS.

Applicable only to the mfg. of bricks from refractory clays with or without other refractory

materials. Clay digging, mining, or quarrying to be separately rated.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C16

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

4021 BRICK OR CLAY PRODUCTS MFG. NOC & DRIVERS.

Includes construction or reconstruction of sheds or kilns; clay, shale, or sand digging; the mfg.

of common, face, pressed, or repressed building or paving bricks; sand-lime bricks; structural,

reproong, drainage, and roong tiles; wall copings; glazed or unglazed sewer or drain pipes

or conduits; or similar products. Underground mining or quarrying to be separately rated.

9410 BRIDGE OR VEHICULAR TUNNEL OPERATION & DRIVERS.

Includes all employees on approaches. Structural alterations or repairs or the painting of the

bridge structure to be separately rated.

BRUSH OR BROOM

2802 ASSEMBLY. Applies to assembly only with no sawing, molding, or turning of backs or

handles.

2735 hANDLE MFG. Applies only to the sawing, molding, or turning of backs or handles with no

assembling.

2881 MFG. NOC. Includes assembling and sawing, molding, or turning of backs and handles.

0050 BRUSH OR WEED CONTROL BY CONTRACTOR—CHEMICAL & DRIVERS.

For existing right-of-ways—electric, power, telephone, burglar, or re alarm lines.

4557 BUFFING OR POLISHING COMPOUNDS MFG.

BUILDING MATERIAL

DEALER—NEW MATERIALS ONLY:

8058♦ STORE EMPLOYEES

8232♦ ALL OThER EMPLOYEES & YARD, WAREhOUSE, DRIvERS

8204♦ YARD & LOCAL MANAGERS, DRIvERS. Applies to a dealer in used, or new and used, building

materials. Wrecking or salvage operations to be separately rated.

4283 BUILDING OR ROOFING PAPER OR FELT PREPARATION—NO INSTALLATION.

Not applicable to asphalt or tar distillation or rening plants that include the saturating of paper

or felt as part of their operations. Paper or felt mfg. to be separately rated.

5703● BUILDING RAISING OR MOVING & DRIVERS.

Includes incidental shoring and removal or rebuilding of walls, foundations, columns, or piers.

BUILDING OR PROPERTY MANAGEMENT

9012 PROPERTY MANAGERS AND LEASING AGENTS & CLERICAL, SALESPERSONS. Typical employments included

are property managers, leasing agents, model home hosts, clerical staff and outside

salespersons; no actual maintenance performed. Not applicable to an owner or lessee of

a building who occupies the entire or principal portion of the premises for manufacturing

or mercantile purposes or to a business described by a standard exception classication.

Includes nonresident management of farm or ranch property for others, not corporate

farms. Includes real estate management companies and real estate investment trusts.

Includes administrators of homeowners associations. Must not be assigned to an

employee engaged in operations described by another classication. Employees working

exclusively for a country club operation run by a hotel, resort, condominium, or other

community association are assigned to Code 9060.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C17

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

9015 ALL OThER EMPLOYEES. Applies to the care, custody, and maintenance of premises or facilities.

Not applicable to an owner or lessee of a building who occupies the entire or principal

portion of the premises for manufacturing or mercantile purposes. Includes doormen,

security desk personnel, elevator operators, gatekeepers, and concierges. Separately

rate Maintenance or repair work at any location where the owner or lessee does not also

perform janitorial services. Includes real estate management companies and real estate

investment trusts. Clerical and sales employees are assigned to Code 9012. Employees

working exclusively for a country club operation run by a hotel, resort, condominium, or

other community association are assigned to Code 9060.

7605● BURGLAR ALARM INSTALLATION OR REPAIR & DRIVERS

9522 BURIAL GARMENT MFG. AND CASKET OR COFFIN UPHOLSTERING

BUS CO.

7382 ALL OThER EMPLOYEES & DRIvERS. Garage employees are to be separately rated to Code 8385.

8385 GARAGE EMPLOYEES

2081 BUTCHERING.

Includes the handling of livestock, preparation of dressed meat, rendering, washing of

casings, salting of hides, or cooking of offal. Codes 2081 and 2089—Packing house shall not

be assigned to the same risk unless the operations described by these classications are

conducted as separate and distinct businesses.

2070 BUTTER OR CHEESE MFG. & ROUTE SUPERVISORS, DRIVERS

4683 BUTTER SUBSTITUTE MFG.

Codes 4683 and 2089—Packing house shall not be assigned to the same risk unless

the operations described by these classications are conducted as separate and distinct

businesses.

3131 BUTTON OR FASTENER MFG.—METAL

4484 BUTTON MFG. NOC

2883 CABINET MFG. FOR AUDIO OR VIDEO DEVICE.

Includes installation of components.

CABINET WORKS

2881 NO POWER WOODWORkING MAChINERY. Includes hand assembling of parts or signs manufactured

by others and nishing. Codes 2881, 2883, and 2735 must not be assigned to the same

risk unless the operations described by these classications are conducted as separate

and distinct businesses.

2883 WITh POWER MAChINERY

5190● CABLE INSTALLATION & DRIVERS.

Applies to cable installation in conduits or subways. Conduit construction to be separately

rated as Code 6325.

4470 CABLE MFG.—INSULATED ELECTRICAL.

Wire drawing to be separately rated as Code 1924 or 3241.

1924 CABLE MFG. OR WIRE DRAWING—NOT IRON OR STEEL

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C18

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

3257 CABLE OR WIRE ROPE MFG.—IRON OR STEEL.

No wire drawing. Mfg. of insulated electrical cable to be separately rated as Code 4470—

Cable mfg.

6252● CAISSON WORK—ALL OPERATIONS TO COMPLETION.

Includes pile driving, excavation, masonry, or concrete work. Applies to all employees working

under air pressure and all others engaged in or upon the caisson or the apparatus connected

therewith.

1438 CALCIUM CARBIDE MFG. & DRIVERS

9054 CAMP OPERATION—RECREATIONAL OR EDUCATIONAL

3220 CAN MFG.

4557 CANDLE MFG.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 4557 are conducted as a separate and distinct

business.

2111 CANNERY NOC.

Can mfg. to be separately rated as Code 3220.

CANNING OR BOTTLING CARBONATED BEVERAGES. See CARBONATED BEvERAGE MFG. — ALL OPERATIONS

& ROUTE SUPERvISORS, DRIvERS.

9539 CANVAS GOODS, AWNING OR TENT ERECTION, REMOVAL, OR REPAIR.

Applies to operations away from the shop.

3881 CAR MFG.—RAILROAD & DRIVERS

3082 CAR WHEEL MFG.—RAILROAD

4251 CARBON PAPER OR TYPEWRITER RIBBON MFG.

Paper mfg. to be separately rated as Code 4239.

2157 CARBONATED BEVERAGE MFG. — ALL OPERATIONS & ROUTE SUPERVISORS, DRIVERS.

Includes sign erection or repair.

4635 CARBONIC ACID GAS MFG. & DRIVERS.

Includes tank charging.

9186 CARNIVAL, CIRCUS, OR AMUSEMENT DEVICE OPERATOR—TRAVELING—ALL EMPLOYEES &

DRIVERS

CARPENTRY

5645● DETAChED ONE OR TWO-FAMILY DWELLINGS. Includes garages constructed in connection with the

dwellings.

5651● DWELLINGS—ThREE STORIES OR LESS. Applicable only to buildings designed primarily for multiple

dwelling occupancy and includes garages constructed in connection therewith. Carpentry

in the construction of detached private dwellings for occupancy by one or two families to

be separately rated as Code 5645—Carpentry.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C19

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

5437● INSTALLATION OF CABINET WORk OR INTERIOR TRIM. Not applicable to contractors who perform any

other carpentry operations at the same job or location; refer to Codes 5645, 5651, or

5403. Includes the installation of countertops made from materials such as, but not

limited to, laminated plastic, veneer, particleboard, or pressed wood; Corian or similar

solid surfaces or high-density plastic base materials; and non-laminated solid wood or

butcher block. Refer to Code 5348 for the installation of tile, granite, marble, and other

stone countertops.

5437● INSTALLATION OF FINIShED WOODEN FLOORING. Includes installation of parquet ooring. Not

applicable to contractors who perform any other carpentry operations at the same job or

location.

2802 ShOP ONLY & DRIvERS. Includes shop fabrication of wood roof and building trusses, stairs,

stair steps, rails, railings, banisters, sash, door or assembled millwork, wood picket fence

manufacturing, laminated wood building beams and columns manufacturing. Installation

to be separately rated.

Codes 2802 and 2731—Planing or molding mill must not be assigned to the same risk

unless the operations described by these classications are conducted as separate

and distinct businesses. Commercial lumberyards, building material dealers, or fuel

and material dealers to be separately rated. Where a risk deals in any lumber or

building materials or in any fuel and materials in addition to performing carpentry shop

operations, all yard operations, including all drivers, must be rated in the appropriate yard

classication, Code 8232.

5403● NOC

5478● CARPET, LINOLEUM, VINYL, ASPHALT, OR RUBBER FLOOR TILE INSTALLATION.

Stone, mosaic, terrazzo, or ceramic tile work to be separately rated to Code 5348 if performed

inside or Code 5022 if performed outside.

CARPET OR RUG MFG.

2220 jUTE OR hEMP

2402 NOC

2585 CARPET, RUG, OR UPHOLSTERY CLEANING—SHOP OR OUTSIDE & DRIVERS

3808 CARRIAGE OR WAGON MFG. OR ASSEMBLY.

Baby carriage mfg. to be separately rated as Code 3851.

5183● CARRIER SYSTEM—PNEUMATIC—INSTALLATION OR REPAIR & DRIVERS.

Applies to work inside of buildings. Installation of freight carrier systems rated as Code

3724—Millwright work.

CARTRIDGE MFG. OR LOADING. See EXPLOSIvES.

3574 CASH REGISTER MFG.

CASINO GAMBLING

9062 ALL EMPLOYEES & CLERICAL, SALESPERSONS, DRIvERS. Includes bingo operations and incidental bar,

restaurant, and retail store operations. Casino or bingo operations in conjunction with

hotel or motel operations to be separately rated as Code 9044.

Code No. Classication

4th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C20

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

9044 hOTEL—ALL EMPLOYEES & CLERICAL, SALESPERSONS, DRIvERS. Includes bingo operations, and

incidental bar, restaurant, and retail store operations in conjunction with hotel or motel

operations. Casino or bingo operations without hotel or motel operations to be separately

rated as Code 9062.

CASKET OR COFFIN

3076 MFG. OR ASSEMBLY—METAL

2881 MFG. OR ASSEMBLY—WOOD. Includes the mfg. of metal ttings.

9522 UPhOLSTERING AND BURIAL GARMENT MFG.

3341 CASTINGS MFG.— METAL— INVESTMENT — LOST WAX OR SIMILAR PROCESS

9082 CATERER

Restaurants operated by a hotel or motel to be separately rated as Code 9058. Musicians

or entertainers to be separately rated as Code 9156. Drivers to be separately rated as Code

7380.

4133 CATHEDRAL OR ART GLASS WINDOW MFG.

Includes glass mfg.

8285 CATTLE DEALER & DRIVERS.

Applies to cattle dealers not operating stockyards, farms, ranches, livestock companies or

sales stables.

9016 CAVES OR CAVERNS—OPERATION FOR EXHIBITION PURPOSES & DRIVERS.

Includes guides, ticket sellers, gate attendants, maintenance employees.

5020● CEILING INSTALLATION—SUSPENDED ACOUSTICAL GRID TYPE.

Insulation work to be separately rated.

1701 CEMENT MFG.

Excavation or digging, dredging, mining, or quarrying to be separately rated.

9220 CEMETERY OPERATION & DRIVERS

CHAIN MFG.

3110 FORGED

3257 FORMED OR WELDED. Applies to risks manufacturing chains from wire.

1472 CHARCOAL MFG. & DRIVERS.

Includes distillation.

7380 CHAUFFEURS, DRIVERS & THEIR HELPERS NOC—COMMERCIAL.

Subject to the Standard Exception Manual Rule.

8856 CHECK CASHING ESTABLISHMENTS—ALL EMPLOYEES, SALESPERSONS, DRIVERS & CLERICAL

Applies to risks that charge a fee for check cashing, money orders, wire transfers, payday

loans, title loans, and similar services. The fees derived from these nancial services must be

greater than or equal to 75% of gross receipts, per location, in order to qualify for Code 8856.

Risks that take possession and sell merchandise generating more than 25% of gross receipts

are separately rated.

2070 CHEESE OR BUTTER MFG. & ROUTE SUPERVISORS, DRIVERS

4828 CHEMICAL BLENDING OR MIXING NOC—ALL OPERATIONS & DRIVERS.

Shall not be assigned to a risk engaged in the manufacture of chemicals.

Code No. Classication

3rd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C21

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

4829 CHEMICAL MFG. NOC—ALL OPERATIONS & DRIVERS—INCLUDES BLENDING OR MIXING.

Shall not be assigned to a risk that is engaged exclusively in the blending or mixing of

chemicals. The following is a partial list of chemical manufacturing processes contemplated

by Code 4829: alcoholysis; alkylation; amination; calcination; carboxylation; compression of

gases; distillation; esterication; halogention; nitration; oxidation; reduction; sulphonation.

2041 CHEWING GUM MFG.

8869 CHILD DAY CAMP—ALL EMPLOYEES INCLUDING CLERICAL, SALESPERSONS & DRIVERS.

This classication includes centers serving both preschool and school-age children. Code

8869 is not applicable to traditional schools providing before- and after-care programs for

school-age children. Orphanages or child care medical providers to be separately rated.

8869 CHILD DAY CARE CENTER—ALL EMPLOYEES INCLUDING CLERICAL, SALESPERSONS & DRIVERS.

This classication includes centers serving both preschool and school-age children. Code

8869 is not applicable to traditional schools providing before- and after-care programs for

school-age children. Orphanages or child care medical providers to be separately rated.

CHIMNEY

9014 CLEANING—RESIDENTIAL & DRIvERS. Applies to the cleaning of chimneys by the vacuum suction

method.

5222● CONSTRUCTION—NOT METAL. Includes foundation and applies to stone, brick, or concrete

chimneys. Also includes guniting and lining operations.

4352 CHINA DECORATING—BY HAND

2041 CHOCOLATE OR COCOA MFG.

Applies to mfg. from cocoa beans.

CHRISTMAS TREE

0042● hARvESTING EXCLUSIvELY & DRIvERS

0005■ PLANTING, CULTIvATING AND hARvESTING & DRIvERS

8018♦ SALES OPERATIONS & YARD

9186 CIRCUS, CARNIVAL, OR AMUSEMENT DEVICE OPERATOR—TRAVELING—ALL EMPLOYEES &

DRIVERS

8720 CLAIM ADJUSTERS OR SPECIAL AGENTS—INSURANCE CO.

2111 CLAM DIGGING.

Applies to shore or dock work only. Includes sorting, shucking, washing or packing.

1747 CLAY MILLING & DRIVERS.

Digging, mining, or quarrying to be separately rated.

4000 CLAY OR SHALE DIGGING & DRIVERS.

No canal, sewer, or cellar excavation or underground mining. Includes construction, repair,

and maintenance of all buildings, structures or equipment, and installation of machinery.

4021 CLAY PRODUCTS OR BRICK MFG. NOC & DRIVERS.

Includes construction or reconstruction of sheds or kilns; clay, shale, or sand digging; the mfg.

of common, face, pressed, or repressed building or paving bricks; sand-lime bricks; structural,

reproong, drainage, and roong tiles; wall copings; glazed or unglazed sewer or drain pipes

or conduits; or similar products. Underground mining or quarrying to be separately rated.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C22

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

CLEANER—DEBRIS REMOVAL

9014 Applies to cleaning service contractors who provide clean-up crews to wash windows

and sweep and mop oors to prepare a location for its intended use. Refer to the

appropriate construction code for laborers who perform work to complete tasks that have

been identied as part of a post-construction “punch-out” list. Refer to code 9403 for

cleaning service contractors who also remove debris left by the construction crew after

construction has been completed.

9403 BY SUBCONTRACTOR. Applies only in connection with construction or erection. Does not

apply to the payroll for cleaners except when the payroll for cleaners, timekeepers, and

watchguards is more than all other payroll of the insured that is subject to construction

or erection classications at the same job or location. Cleaners included in 9403 remove

debris left by the construction crews after construction has been completed. Refer to

Code 9014 for cleaning service contractors who provide clean-up crews to wash windows

and sweep and mop oors to prepare a location for its intended use. Refer to the

appropriate construction code for laborers who perform work to complete tasks that have

been identied as part of a post-construction “punch-out” list.

CLEANING

RAILROAD FREIGhT CARS—NOT TANk

9014 CLEANING ONLY—BY CONTRACTOR

3726● TANkS OR TANk CARS

2586 CLEANING OR DYEING & ROUTE SUPERVISORS, DRIVERS.

Includes repairing or pressing. Not textile piece goods. Collecting or distributing stores, no

cleaning or dyeing at the same location, to be rated as Code 8017—Store—retail NOC.

5213● CLEANING OR RENOVATING BUILDING EXTERIORS

CLEARING OF RIGHT-OF-WAY—ELECTRIC, POWER, TELEPHONE, BURGLAR, OR FIRE ALARM LINES

7409 AERIAL SPRAYING BY AIRCRAFT OR hELICOPTER

6217● BRUSh CLEARING OR REMOvAL—NEW OR EXISTING RIGhT-OF-WAY & DRIvERS. Applies to the clearing or

removal of brush using mechanical equipment such as bulldozers, hydroaxes, etc., and

stump removal.

0050● BRUSh OR WEED CONTROL BY CONTRACTOR—ChEMICAL & DRIvERS

9014 GROUND SPRAYING BY SPECIALTY CONTRACTOR WITh PORTABLE OR MEChANICAL EqUIPMENT

0106 TREE PRUNING, TRIMMING, OR SPRAYING—EXISTING RIGhT-OF-WAY—ALL OPERATIONS & DRIvERS. Includes tree

pruning, spraying, trimming using hand tools, power tools, with or without aerial buckets,

incidental tree removal and all work in connection therewith on an existing right-of-way.

2702 TREE REMOvAL—NEW RIGhT-OF-WAY & DRIvERS

8810 CLERICAL OFFICE EMPLOYEES NOC.

Subject to the Standard Exception Manual Rule.

CLERICAL OFFICE EMPLOYEES NOC

COvERAGE UNDER ThE FEDERAL EMPLOYERS’ LIABILITY ACT (FELA):

8814 PROGRAM I

8805 PROGRAM II—STATE ACT BENEFITS

8815 PROGRAM II—USL&hW ACT BENEFITS

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C23

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8810 CLERICAL TELECOMMUTER EMPLOYEES.

Subject to the Standard Exception Manual Rule.

8103♦ CLIPPINGS DEALER.

Applies to a dealer in new textile fabrics only. Not rag or paper stock dealers. Dealers in used

fabrics shall be assigned to Code 8264—Paper stock or rag dealer.

3383 CLOCK MFG.

2501 CLOTH, CANVAS, & RELATED PRODUCTS MFG. NOC.

The installation, removal, or repair of awnings, tents, or other canvas products away from

the shop shall be classied as Code 9539—Canvas goods erection. Unless payroll records

are accurately maintained, showing the amount of payroll expended for shop work, the entire

payroll shall be assigned to Code 9539—Canvas goods erection.

2417 CLOTH PRINTING

Not applicable to an employer performing operations described by another classication

unless the operations subject to Code 2417 are conducted as a separate and distinct

business.

2501 CLOTH PRINTING–SILK SCREEN PROCESS–HAND PRINTING

Includes drying.

2413 CLOTH PRINTING–SILK SCREEN PROCESS–MACHINERY OPERATIONS

Applies to operations before or after the hand printing process.

2501 CLOTHING MFG.

CLUB.

Employees working exclusively for a country club operation by a hotel, resort, condominium,

or other community association are included in Code 9060.

9060 COUNTRY, GOLF, FIShING, OR YAChT & CLERICAL. The actual payroll of all caddies must be included

with the payroll of the regular club employees in calculating the premium for the risk. If

the actual payroll is not available, the payroll for caddies must be taken at $40.00 per

club member per season subject to a maximum of 300 members per course of 18 holes,

which limit will be adjusted pro rata for larger or smaller courses; provided, however,

that if the club is open to the public, 150 members per course of 18 holes will constitute

the minimum number of club members, which limit will be adjusted pro rata for larger or

smaller courses for the purpose of applying this rule.

8279■ RIDING & DRIvERS

9180 ShOOTING & DRIvERS

9061 NOC & CLERICAL

COAL

1463 BILLET OR BRIqUET MFG. & DRIvERS. Mfg. of by-products to be separately rated.

7313F DOCk OPERATION & STEvEDORING. Applies to coal docks using mechanical apparatus. Not

applicable to contract stevedores or coal merchants operating yards.

8233♦ MERChANT & LOCAL MANAGERS, DRIvERS

6217● MINING—SURFACE & DRIvERS. Applies where there are no shafts, slopes, tunnels or drifts.

Includes stripping or other preliminary work; construction, repair or maintenance of all

buildings, structures, or equipment; installation of machinery.

Code No. Classication

3rd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C24

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

2041 COCOA OR CHOCOLATE MFG.

Applies to mfg. from cocoa beans.

6504 COCONUT SHREDDING OR DRYING

COFFEE

6504 CLEANING, ROASTING, OR GRINDING

5192 SERvICE COMPANIES—ALL OPERATIONS & SALESPERSONS, DRIvERS. Applies to the sale and delivery

of coffee, tea, hot chocolate mixes, dehydrated soups, etc. to business establishments

and the installation, service or repair of coffeemakers and similar equipment. Includes

storage, shop and outside operations. Catering operations to be separately rated.

8006♦ COFFEE, TEA, OR GROCER DEALER—RETAIL.

Applies to house-to-house sales of coffee, tea, or groceries and includes incidental stores or

warehouses.

6252 COFFERDAM WORK—NOT PNEUMATIC—ALL OPERATIONS TO COMPLETION.

Includes pile driving, excavation, and masonry or concrete work up to completion of the

substructure only.

COFFIN AND CASKET

4034 MFG. AND INSTALLATION—CONCRETE & DRIvERS

3076 MFG. OR ASSEMBLY—METAL

2881 MFG. OR ASSEMBLY—WOOD. Includes The Mfg. Of Metal Fittings.

9522 UPhOLSTERING AND BURIAL GARMENT MFG.

8031♦ COLD STORAGE LOCKER—FROZEN FOODS.

Includes incidental preparation of meats and produce. Slaughtering to be separately rated as

Code 2081.

2501 COLLAR MFG.

8742 COLLECTORS, MESSENGERS, OR SALESPERSONS—OUTSIDE.

Subject to the Standard Exception Manual Rule.

COLLEGE

8868 PROFESSIONAL EMPLOYEES & CLERICAL

9101 ALL OThER EMPLOYEES

4558 COLOR GRINDING, BLEEDING, OR TESTING.

Applies to operations involving dry materials with no handling of ammable, poisonous,

caustic, corrosive, or oxidizing materials. Not applicable to the mfg. of ingredients. Shall not

be assigned to a risk engaged in operations described by another classication unless the

operations subject to Code 4558 are conducted as a separate and distinct business.

COMMISSARY WORK

9058 RESTAURANT EMPLOYEES

9052 ALL OThER EMPLOYEES & SALESPERSONS, DRIvERS

COMPUTER

5191

DEvICE INSTALLATION, INSPECTION, SERvICE, OR REPAIR. Includes shop operations. Computer mfg. to

be separately rated.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C25

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

4150

INTEGRATED CIRCUIT MFG. Includes silicon processes, compound semiconductor manufacturing,

or semiconductor manufacturing. Includes rening or growing the base (wafer) material

through adding layer upon layer of the circuit, etching, adding connection materials

for the circuits, testing, quality assurance (QA), and mounting onto modules. This

classication also includes additional programming to the chips by the manufacturer or

outside contractor.

SYSTEM DESIGNERS OR PROGRAMMERS:

8810 EXCLUSIvELY OFFICE

8803 TRAvELING. Includes traveling computer system designers or programmers. Code 8803

is applicable to traveling clerical-type employees who augment the staff of risks that

provide accounting, auditing, computer programming, or related clerical services for

their clients. Employees assigned to Code 8803 perform clerical work when they

arrive at a client’s location, but because of the combined exposure of traveling and

clerical work, Code 8803 is assigned to their payrolls in lieu of the available clerical

classications. Once at the location, their work must be of a clerical nature and be

physically separated from the main operation of the site visited. Employees not

meeting these criteria must be separately rated.

3574 COMPUTING, RECORDING, OR OFFICE MACHINE MFG. NOC

CONCRETE

5222● CONSTRUCTION IN CONNECTION WITh BRIDGES OR CULvERTS. Applies only when clearance is more

than 10 feet at any point or entire distance between terminal abutments exceeds 20

feet. Includes making, setting up, or taking down forms, scaffolds, falsework, or concrete

distributing apparatus; the mfg. of concrete piles at the job location; and the pouring of

concrete into hollow steel piles. Excavation, pile driving, all work in tunnels, subways,

caissons or cofferdams to be separately rated.

5213● CONSTRUCTION—PRIvATE RESIDENCES—MONOLIThIC

5215● CONSTRUCTION—PRIvATE RESIDENCES—NOT MONOLIThIC

5213● CONSTRUCTION NOC. Includes foundations or the making, setting up, or taking down forms,

scaffolds, falsework, or concrete distributing apparatus. Excavation, pile driving, all work

in sewers, tunnels, subways, caissons, or cofferdams to be separately rated.

Codes 5222—Concrete construction in connection with bridges and culverts and 5506

and 5507—Street or road construction shall not be assigned at the same job or location

to which Code 5213 applies.

8227● FORMS—RECONDITIONING AND LEASING. Erection of forms to be separately rated.

4034 PRODUCTS MFG. & DRIvERS. Applies to shop or yard work only. Includes the mfg. of concrete

blocks, bricks, poles, piles, beams, sewer pipes, tile, or similar products, and may be

applied only when the operations described are conducted as a commercial enterprise at

a permanent location. Not available at a construction site or for any plant established or

operated in connection with construction work.

8232♦ READY-MIX DEALER & YARD EMPLOYEES, DRIvERS. Delivery of concrete not owned by the employer

either in storage or while in transit including all operations incidental to the loading

of trucks and delivery of such concrete must be assigned to the appropriate trucking

classication.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C26

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8106♦ REINFORCING ROD OR BAR DEALER & DRIvERS

5215● WORk—INCIDENTAL TO ThE CONSTRUCTION OF PRIvATE RESIDENCE. Applies only to buildings designed

primarily for dwelling occupancy by one or two families and includes garages in

connection therewith. No monolithic concrete building construction.

` CONCRETE OR CEMENT

5057● DISTRIBUTING TOWERS—INSTALLATION, REPAIR, OR REMOvAL & DRIvERS. Erection, repair, or removal

of concrete or cement distributing towers by contractors as an incidental part of their

construction work shall be included in the classication with which the work is associated.

5221● WORk—FLOORS, DRIvEWAYS, YARDS, OR SIDEWALkS & DRIvERS. Codes 5215—Concrete work

incidental to the construction of private residences and 5222—Concrete construction in

connection with bridges or culverts shall not be assigned at the same job or location to

which Code 5221 applies.

Self-bearing oors, airport runways, warming aprons, street or road construction to be

separately rated.

2065 CONDENSED MILK MFG.

CONDOMINIUMS OR COOPERATIVES

9012 PROFESSIONAL EMPLOYEES, PROPERTY MANAGERS AND LEASING AGENTS & CLERICAL, SALESPERSONS. The

professional employments included are property managers, leasing agents, clerical staff

and outside salespersons; no actual maintenance performed. Shall not be assigned to an

employee engaged in operations described by another classication.

9015 ALL OThER EMPLOYEES & DRIvERS. Applies to care, custody and maintenance of premises or

facilities.

6325● CONDUIT CONSTRUCTION—FOR CABLES OR WIRES & DRIVERS

3559 CONFECTION MACHINE MFG.

2041 CONFECTION MFG.

5213● CONSTRUCTION—ELEVATOR OR HOD HOIST INSTALLATION, REPAIR, OR REMOVAL & DRIVERS—

CONCRETE OR CONCRETE-ENCASED BUILDINGS OR STRUCTURES

5057● CONSTRUCTION—ELEVATOR OR HOD HOIST INSTALLATION, REPAIR, OR REMOVAL & DRIVERS—

IRON OR STEEL BUILDINGS OR STRUCTURES

5022● CONSTRUCTION—ELEVATOR OR HOD HOIST INSTALLATION, REPAIR, OR REMOVAL & DRIVERS—

MASONRY BUILDINGS OR STRUCTURES

6003● CONSTRUCTION—ELEVATOR OR HOD HOIST INSTALLATION, REPAIR, OR REMOVAL & DRIVERS—

PIERS OR WHARVES

5403● CONSTRUCTION—ELEVATOR OR HOD HOIST INSTALLATION, REPAIR, OR REMOVAL & DRIVERS—

WOODEN BUILDINGS OR STRUCTURES INCLUDING THOSE DESIGNED FOR DWELLING OCCUPANCY

Code No. Classication

4th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C27

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8720 CONSTRUCTION—JOB SITE SALESPERSONS AND ESTIMATORS

Applies to employees who perform job site measurements or inspections to prepare bids for

a job for a construction contractor. Employees who work for contractors and provide sales

estimates, but do not conduct the actual construction, are also assigned to Code 8720.

Employees may perform these measurements or inspections from ground level, in crawl

spaces, on ladders, or on roofs. Code 8720 does not apply when the employee also performs

construction duties or supervises construction workers at the same job site. In those cases,

the employee’s payroll at that job site must be assigned to the appropriate construction

classication. A division of payroll is not permitted between Code 8720 and a construction

classication at any single job site.

3507 CONSTRUCTION—MACHINERY, DREDGE, OR STEAM SHOVEL MFG. NOC

3507 CONSTRUCTION OR AGRICULTURAL MACHINERY MFG.

8227● CONSTRUCTION OR ERECTION PERMANENT YARD.

Applies only to a permanent yard maintained by a construction or erection risk for the storage

of material or the storage and maintenance of equipment. Includes incidental pick up or

delivery of parts. Not available at a construction site. Mill operations or fabrication to be

separately rated.

8264♦ CONTAINER RECYCLING—BOTTLE OR CAN & DRIVERS

5606● CONTRACTOR—EXECUTIVE SUPERVISOR OR CONSTRUCTION SUPERINTENDENT

1. This classication is available only to executive supervisors or construction

superintendents having administrative or managerial responsibility for construction or

erection projects.

2. Executive supervisors or construction superintendents are dened as those persons

exercising supervisory control through job superintendents or foremen.

3. Does not apply to any person who is directly in charge of construction work. Such person

shall be assigned to the classication that specically describes the type of construction

or erection operation over which they are exercising direct supervisory control provided

separate payroll records are maintained for each operation. Any such operation for

which separate payroll records are not maintained shall be assigned to the highest rated

classication that applies to the job or location where the operation is performed. Refer to

Rule 1-C, Rule 1-D-3-d, Rule 1-E, Rule 2-F, and the Minnesota User’s Guide.

CONTRACTORS

8107♦ EqUIPMENT RENTAL & DRIvERS. Applies to store and yard operations. Operations away from

premises, other than demonstration or repair, to be separately rated. Mobile crane leasing or

rental shall be assigned to Code 9534.

8107♦ MAChINERY DEALER & DRIvERS. Applies to store or yard operations. Operations away from premises,

other than demonstration or repair, to be separately rated.

CONVALESCENT OR NURSING HOME

Code No. Classication

6th Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C28

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8829 PROFESSIONAL EMPLOYEES. Class Code 8829 would anticipate the following types of employees:

registered nurse, licensed practical nurse, aide, activity director and activity aide, therapy

aide, nurses aide, certied nursing aide, rehabilitation aide, orderly, home health aide,

trained medical assistant, volunteer trainee, nursing manager, medical aide, certied

trained medical assistant, charge nurse, recreation/rehabilitation assistant, registered

nurse supervisor, nursing and nursing assistant trainee.

8830 ALL OThER EMPLOYEES. Class Code 8830 would anticipate the following types of employees:

food service director, other dietary personnel, laundry department head, other laundry

personnel, housekeeping director, other housekeeping personnel, maintenance chief,

other operations and maintenance personnel, dietary aides, transportation coordinator,

food server and food service aide.

COOPERAGE

2881 ASSEMBLY. Stock mfg. to be separately rated as Code 2735—Cooperage stock mfg.

2735 STOCk MFG. Applies to the manufacture of heads, hoops, or staves. Cooperage assembly to

be separately rated as Code 2881.

3315 COPPER OR BRASS GOODS MFG.

3066 COPPERSMITH—SHOP

2220 CORD OR TWINE MFG.—COTTON

2220 CORDAGE, ROPE, OR TWINE MFG. NOC

6248● CORE DRILLING — EXPLORATORY.

Applies to core drilling for the purpose of sampling and determining the nature of the

subsurface strata and soils.

Note: The “Core Drilling” footnote under Code 7380—Geophysical Exploration NOC—All

Employees Including Drivers is not applicable in Minnesota.

2735 CORK PRODUCTS MFG. NOC

4703 CORN PRODUCTS MFG.

4244 CORRUGATED OR FIBERBOARD CONTAINER MFG.

Includes corrugating or laminating of paper. Paper or paperboard mfg. to be separately rated.

4611 COSMETICS MFG.

Manufacturing of ingredients to be separately rated.

COTTON

2211 BATTING, WADDING, OR WASTE MFG.

8103 COMPRESSING & DRIvERS. Includes incidental warehouses. Codes 8103 and 0401—Cotton

gin shall not be assigned to the same risk unless the operations described by these

classications are conducted as separate and distinct businesses.

GIN:

3507 MAChINE MFG.

0401 OPERATION & LOCAL MANAGERS, DRIvERS. Applies during both ginning and dormant seasons.

Includes installation or repair of equipment, yard workers, weighers, seed or fuel haulers.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C29

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8103♦ MERChANT. Includes warehouse or yard employees.

2220 SPINNING AND WEAvING

8103♦ STORAGE. Applies to baled cotton. Includes warehouse or yard employees.

COTTONSEED OIL

4683 MFG.—MEChANICAL. Applies during both active and dormant seasons. Includes installation or

repair of equipment, yard workers, and weighers.

4683 MFG.—SOLvENT. Applies during both active and dormant seasons. Includes installation or

repair of equipment, yard workers, and weighers.

4683 REFINING

COUNTY EMPLOYEES NOC. See MUNICIPAL.

CRANBERRY GROWERS. See FARM.

4557 CRAYON MFG.

2070 CREAMERY OR DAIRY & ROUTE SUPERVISORS, DRIVERS.

Includes the mfg. of butter or cheese and the processing of raw milk received from others.

Ice-cream mfg. to be separately rated as Code 2039. Production of raw milk to be rated as

Code 0006.

9620 CREMATORY OPERATION & DRIVERS

1472 CREOSOTE MFG. & DRIVERS.

Applies to the mfg. of creosote from wood tar.

CURATOR. See PUBLIC LIBRARY OR MUSEUM.

2501 CUSHION, PILLOW, OR QUILT MFG.

No mattress or box spring mfg.

CUTLERY MFG. NOC

DROP OR MAChINE FORGED:

3110 FORGING

3114 MAChINING OR FINIShING

3113 NOT DROP OR MAChINE FORGED

DAIRY FARM OPERATION. See FARM.

2070 DAIRY OR CREAMERY & ROUTE SUPERVISORS, DRIVERS.

Includes the mfg. of butter or cheese and the processing of raw milk received from others.

Ice-cream mfg. to be separately rated as Code 2039. Production of raw milk to be rated as

Code 0006.

DAM OR LOCK CONSTRUCTION

5213● CONCRETE WORk—ALL OPERATIONS. Includes work on foundations, or the making, setting up,

or taking down of forms, scaffolds, falsework, or concrete distributing apparatus. With

respect to non-pneumatic caisson or non-pneumatic cofferdam operations, the appropriate

caisson or cofferdam classication will apply only to the construction, maintenance, or

removal of the caisson or cofferdam. Excavation, pile driving, shaft sinking, tunneling,

caisson or cofferdam work to be separately rated.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C30

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

6217● EARTh MOvING OR PLACING—ALL OPERATIONS & DRIvERS. Includes excavation, burrowing, lling,

backlling, or grading. With respect to non-pneumatic caisson or non-pneumatic

cofferdam operations, the appropriate caisson or cofferdam classication shall apply

to the construction, maintenance, or removal of the caisson or cofferdam. Mass rock

excavation, pile driving, shaft sinking, tunneling, caisson or cofferdam work to be

separately rated.

2702 TIMBER CUTTING AND REMOvAL & DRIvERS. Includes incidental brush cutting and removal.

8869 DAY NURSERIES—ALL EMPLOYEES INCLUDING CLERICAL, SALESPERSONS & DRIVERS

9539● DECORATING.

Applies to interior or exterior work, including the hanging of ags or bunting for conventions or

celebrations.

4692 DENTAL LABORATORY

8832 DENTIST & CLERICAL.

Employees engaged in any type of service in or about premises, other than premises used for

professional purposes, are to be separately rated.

5057● DERRICK OR OIL RIG ERECTING OR DISMANTLING—ALL OPERATIONS —METAL.

Includes the construction of foundations or structures and the installation of equipment.

5403● DERRICK OR OIL RIG ERECTING OR DISMANTLING—ALL OPERATIONS —WOOD.

Includes the construction of foundations or structures and the installation of equipment.

7720 DETECTIVE OR PATROL AGENCY & DRIVERS

3372 DETINNING.

Includes incidental mfg. of tin or tin compounds.

4703 DEXTRINE MFG.

8013♦ DIAMOND CUTTING OR POLISHING.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 8013 are conducted as a separate and distinct

business.

2585 DIAPER SERVICE & ROUTE SUPERVISOR, DRIVERS.

Also applies to infants’ apparel laundry.

1925 DIE CASTING MFG.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 1925 are conducted as a separate and distinct

business.

DIKE OR REVETMENT CONSTRUCTION & DRIVERS.

Assign the appropriate contracting classications.

DINNER THEATER NOC—FOOD SERVICE AND PREPARATION INCLUDING DISPENSING OF

ALCOHOLIC BEVERAGES.

The entire operation must be classied to the appropriate restaurant or bar classication

unless the combined payroll that would otherwise be assignable to Codes 9154 and 9156—

Theater operations is more than 50% of the total payroll.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C31

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

9156 DINNER THEATER NOC—PLAYERS

The entire operation must be classied to the appropriate restaurant or bar classication,

unless the combined payroll that would otherwise be assignable to Codes 9154 and 9156 is

more than 50% of the total payroll.

9154 DINNER THEATER NOC—ALL OTHER EMPLOYEES

The entire operation must be classied to the appropriate restaurant or bar classication,

unless the combine payroll that would be assignable to Codes 9154 and 9156 is more than

50% of the total payroll

DISMANTLING OF PREFABRICATED DWELLINGS. See WRECkING.

1472 DISTILLATION—WOOD & DRIVERS.

Includes distillation of alcohol or mfg. of creosote or acetates.

2130 DISTILLERY—SPIRITUOUS LIQUOR.

Includes grain alcohol mfg. Warehousing, blending, rectifying, or bottling to be separately

rated as Code 2131—Spirituous liquor bottling.

7380 DISTRIBUTING COMPANIES & DRIVERS.

Applies to house-to-house delivery of samples, advertising circulars, telephone directories,

and similar products when employees are transported to the delivery location in vehicles. If

no transportation, assign to governing classes. If no transportation or governing class, payroll

shall be assigned to Code 8017.

DIVING—MARINE

COvERAGE UNDER ADMIRALTY LAW:

7394 PROGRAM I

7395 PROGRAM II—STATE ACT BENEFITS

7398 PROGRAM II—USL&hW ACT BENEFITS

DIVING—SUBMARINE —NOT MARINE WRECKING. Refer to Minnesota Basic Manual Rule 3

and the Minnesota User’s Guide for information regarding the Admiralty Law, the Federal

Employers’ Liability Act, and the Migrant and Seasonal Agricultural Worker Protection Act.

8015♦ DOCUMENT-SCANNING OPERATIONS— ALL EMPLOYEES & CLERICAL, SALESPERSONS, DRIVERS

Applies to document-scanning operations for customers performed at the employer's or

customer's location. Includes document storage and shredding operations performed at the

employer's location only. Document shredding performed at the customer's location, including

the bailing and transportation of those shredded documents, is to be separately rated to Code

8264.

8264♦ DOCUMENT-SHREDDING OPERATIONS & DRIVERS

Applies to employers in the business of document-shredding only. Includes shredding at the

employer’s or customer's location, including the bailing and transportation of those shredded

documents. Also includes all shredding at the customer’s location when performed as part of

a document-scanning operation. Refer to Code 8015 for document-scanning operations for

customers performed at the employer’s or customer’s location.

Code No. Classication

2nd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C32

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

DOG SHOW

8831 kENNEL EMPLOYEES & DRIvERS

9016 OPERATIONS BY OWNER OR LESSEE & DRIvERS. Includes musicians and box ofce employees.

Operation or maintenance of amusement devices to be separately rated as Code 9180—

Amusement Device Operation NOC.

4484 DOLL OR DOLL PARTS MFG. OR ASSEMBLY.

Mfg. of glass, metal or cloth parts, cloth dolls, doll clothing, or dressing of dolls to be

separately rated.

2501 DOLL CLOTHING, CLOTH DOLLS, OR CLOTH PARTS MFG.

Includes dressing of dolls.

DOMESTIC WORKERS—RESIDENCES. See Minnesota Basic Manual Rule 3-C for additional

information on the treatment of domestic workers.

0913 DOMESTIC WORkERS—RESIDENCES—FULL-TIME. Applies to full-time domestic workers employed

inside or outside a private residence who are employed directly by the resident owner,

the estate of the owner, or family of the resident. Includes companions or personal

assistants who also provide physical and personal assistance in the activities of daily

living and/or nursing care. “Full-time” applies to any domestic worker who is employed

more than 20 hours per work week. Au pairs or domestic workers who are compensated

by room and board are considered full-time. Not applicable to outside domestic workers

at any location where commercial farm operations are conducted: refer to the appropriate

farming classication. Domestic workers employed by a business, other an a business

described by Code 0917, are classied to Code 0908, or Code 0913.

0908 DOMESTIC WORkERS—RESIDENCES—PART-TIME. Applies to part-time domestic workers employed

inside or outside a private residence who are employed directly by the resident owner, the

estate of the owner, or family of the resident. Includes companions or personal assistants

who also provide physical and personal assistance in the activities of daily living and/or

nursing care. “Part-time” applies to any domestic worker who is employed 20 hours or

less per work week. Au pairs or domestic workers who are compensated by room and

board are considered full-time: refer to Code 0913. Not applicable to outside domestic

workers at any location where commercial farm operations are conducted: refer to the

appropriate farming classication. Domestic workers employed by a business, other an a

business described by Code 0917, are classied to Code 0908, or Code 0913.

DOOR

3724● INSTALLATION—OvERhEAD & DRIvERS

5645● INSTALLATION—SCREENED—METAL OR WOOD

2802 SASh, OR ASSEMBLED MILLWORk MFG.—WOOD & DRIvERS. Codes 2802 and 2731—Planning or

molding mill shall not be assigned to the same risk unless the operations described by

these classications are conducted as separate and distinct businesses.

Commercial lumberyards, building material dealers, or fuel and material dealers to be

separately rated as 8232—Building material dealer or Code 8204—Building material

yard. Where a risk deals in any lumber, building materials, or fuel and materials in

addition to products manufactured, all yard operations, including all drivers, shall be

assigned to Code 8232.

Code No. Classication

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C33

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

DOOR, DOOR FRAME, OR SASH

5102● ERECTION—METAL OR METAL COvERED. Installation of storm doors or storm sash to be separately

rated as Code 5645—Carpentry. Overhead door installation to be separately rated as

Code 3724—Millwright work. Code 5102 is also assigned to the installation of shower

doors and enclosures made from materials other than glass; refer to Code 5462 for the

installation of glass shower doors and enclosures.

3066 MFG.—WOOD—METAL COvERED

DOUGHNUT

2003 MFG. & DRIvERS

9083 ShOP—RETAIL. Applies to shops engaged in the preparation and sale of doughnuts, coffee,

or other items for consumption on or away from the premises. If the shop does not

qualify as Code 9083—Restaurant: Fast Food, classify as Code 9082—Restaurant

NOC. Retail bakery and doughnut stores (no baking done on premises) that sell baked

goods exclusively for off premises consumption will be separately rated to Code 8017.

Retail bakery and doughnut stores that additionally prepare food or have on premises

consumption must be separately rated to the appropriate restaurant code.

8810 DRAFTING EMPLOYEES.

Subject to the Standard Exception Manual Rule.

6229● DRAINAGE OR IRRIGATION SYSTEM CONSTRUCTION & DRIVERS.

Pile driving, dredging, tunneling, or dam or sewer construction to be separately rated.

DRAPERIES OR CURTAINS

9521 INSTALLATION IN PUBLIC BUILDINGS FROM FLOOR OR STEPLADDERS

5102● INSTALLATION IN PUBLIC BUILDINGS NOC

2501 MFG.—FROM CLOTh, PAPER, OR PLASTIC—CUTTING AND SEWING

3507 DREDGE, STEAM SHOVEL, OR CONSTRUCTION MACHINERY MFG. NOC

DREDGING. Refer to Minnesota Basic Manual Rule 3 and the Minnesota User’s Guide for

information regarding—The Admiralty Law, the Federal Employees Liability Act, and Migrant

and Seasonal Agricultural Worker Protection Act.

ALL TYPES:

COvERAGE UNDER ADMIRALTY LAW:

7333 PROGRAM I

7335 PROGRAM II—STATE ACT BENEFITS

7337 PROGRAM II—USL&hW ACT BENEFITS

4000 FOR MATERIALS ON NON-NAvIGABLE WATERS & DRIvERS. Includes incidental shore operations.

DRESS

4038 FORM MFG. Applies to papier mâché or plaster forms.

4279 PATTERN MFG.—PAPER. Includes designers, drafting employees, cutters. Magazine printing to

be separately rated as Code 4299—Printing.

4557 DRESSING OR POLISH MFG.

Applies to shoe, stove, harness, furniture, automobile, or metal polish or dressing mfg. Can

mfg. to be separately rated as Code 3220.

Code No. Classication

3rd Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C34

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

2503 DRESSMAKING OR TAILORING—CUSTOM EXCLUSIVELY.

Not mfg. Shall not be assigned to a risk engaged in operations described by another

classication unless the operations subject to Code 2503 are conducted as a separate and

distinct business.

6235● DRILLING OR REDRILLING OF OIL OR GAS WELLS & INSTALLATION OF CASING, DRIVERS

Includes owback services when performed during drilling or redrilling operations.

6204● DRILLING NOC & DRIVERS.

Code 6204 is applied to specialist contractors engaged in drilling work not otherwise

classied. All types of drilling are included, except drilling related to oil or gas wells or drilling

in underground mines. The code is not applicable to drilling performed by an artisan, such as

a plumber or electrician, as a part of their work.

7380 DRIVERS, CHAUFFEURS AND THEIR HELPERS NOC—COMMERCIAL.

Subject to the Standard Exception Manual Rule.

DRUG, MEDICINE OR PHARMACEUTICAL PREPARATION

4611 COMPOUNDING OR BLENDING—NO MFG. OF INGREDIENTS. Codes 4611, 4825—Drug, medicine or

pharmaceutical preparation mfg. including mfg. of ingredients, and 4829—Chemical mfg.

NOC shall not be assigned to the same risk unless the operations described by these

classications are conducted as separate and distinct businesses. Metal container mfg.

to be separately rated as Code 3220—Can mfg.

4825 MFG.—INCLUDES MFG. OF INGREDIENTS. Codes 4825, 4611—Drug, medicine or pharmaceutical

preparation—compounding or blending—no mfg. of ingredients, and 4829—Chemical

mfg. NOC shall not be assigned to the same risk unless the operations described by

these classications are conducted as separate and distinct businesses. Mfg. of metal

containers to be separately rated as Code 3220—Can mfg.

2585 DRY CLEANING AND LAUNDRY STORE—RETAIL & ROUTE SUPERVISORS, DRIVERS.

Applicable only to neighborhood type establishments engaged in both laundering and dry

cleaning on the premises. Collecting or distributing stores, no laundering or dry cleaning at the

same location, to be rated as Code 8017—Store—retail NOC.

DRY DOCK OPERATION. See ShIP REPAIR OR CONvERSION.

DUDE RANCHES

0006■ CATTLE RANChES & DRIvERS

9054 NOT CATTLE RANChES & SALESPERSONS, DRIvERS

DYE OR DYE INTERMEDIATE MFG.

Assign to the appropriate chemical Code 4828 or 4829.

2586 DYEING OR CLEANING & ROUTE SUPERVISORS, DRIVERS.

Includes repairing or pressing. Not textile piece goods. Collecting or distributing stores, no

cleaning or dyeing at the same location, to be rated as Code 8017—Store - retail NOC.

4021 EARTHENWARE OR TILE MFG. NOC & DRIVERS.

Includes construction or reconstruction of sheds or kilns; clay, shale, or sand digging; the mfg.

of common, face, pressed, or repressed building or paving bricks; sand-lime bricks; structural,

reproong, drainage, and roong tiles; wall copings; glazed or unglazed sewer or drain pipes

or conduits; or similar products. Underground mining or quarrying to be separately rated.

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C35

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

8018♦ EGG DEALER—WHOLESALE.

Includes grading, candling, and packing.

EGG OR POULTRY PRODUCER. See FARM.

4112 ELECTRIC BULB MFG.

Applies to insureds that manufacture electric light bulbs of all types including, but not limited

to, incandescent, uorescent and halogen bulbs; compact uorescent lamps (CFLs): light

emitting diodes (LEDs); and neon tubes. Code 4112 applies regardless of the size or wattage

of the bulb.

ELECTRIC LIGHT OR POWER

7539 COMPANY NOC—ALL EMPLOYEES & DRIvERS. Includes store employees and meter readers.

Construction of buildings, dams, or reservoirs to be separately rated.

7540 COOPERATIvE—REA PROjECT ONLY—ALL EMPLOYEES & DRIvERS. Includes store employees and

meter readers. Construction of buildings, dams, or reservoirs to be separately rated.

Superintendents, easement solicitors, and project coordinators from the time of project

initiation to the energizing of any portion of the system to be assigned to Code 8721—

Real estate agency.

7538● LINE CONSTRUCTION & DRIvERS. Codes 7539—Electric light or power company and 7540—

Electric light or power cooperative shall not be assigned at the same job or location to

which Code 7538 applies.

3180 ELECTRIC OR GAS LIGHTING FIXTURES MFG.

Codes 3180 and 3643—Electric power or transmission equipment mfg. and 3179—Electrical

apparatus mfg. NOC shall not be assigned to the same risk unless the operations described

by these classications are conducted as separate and distinct businesses.

3643 ELECTRIC POWER OR TRANSMISSION EQUIPMENT MFG.

Includes the mfg. or repair of motors, generators, converters, transformers, switchboards,

circuit breakers, switches, or switchboard apparatus or incidental equipment.

8013 ELECTRIC RAZOR SERvICE AND REPAIR

ELECTRICAL APPARATUS

3724● INSTALLATION OR REPAIR & DRIvERS. Code 3724 shall not be assigned to employees of insureds

engaged in the installation or repair of electrical apparatus on the premises of the

insured. Such payroll must be included in the governing classication. Erection of poles,

stringing of wires, installation of service transformers on poles or on the outside of

buildings, or the making of service connections to be separately rated as Code 7538—

Electric light or power line construction.

3179 MFG. NOC. Includes electrical xtures or appliances. Codes 3179 and 3643—Electric

power or transmission equipment mfg. shall not be assigned to the same risk unless the

operations described by these classications are conducted as separate and distinct

businesses.

3681 ELECTRICAL CORD SET, RADIO, OR IGNITION HARNESS ASSEMBLY

Code No. Classication

1st Reprint

Minnesota Basic Manual 2006 Edition

Original Printing Effective January 1, 2024

CLASSIFICATIONS

C36

● = Construction Classication ■ = Farm Classication ♦ = Mercantile Classication

5190● ELECTRICAL WIRING—WITHIN BUILDINGS & DRIVERS.

Includes installation or repair of xtures or appliances. Installation of electrical machinery or

auxiliary apparatus to be separately rated as Code 3724—Electrical apparatus installation or

repair.

3372 ELECTROPLATING.

Shall not be assigned to a risk engaged in operations described by another classication

unless the operations subject to Code 3372 are conducted as a separate and distinct

business.

4299 ELECTROTYPING.

Codes 4299—Printing and lithographing and 4304—Newspaper publishing shall not be

assigned to the same risk unless the operations described by these classications are

conducted as separate and distinct businesses.

ELEVATOR

5160● ERECTION OR REPAIR

8720 INSPECTING

3042 ELEVATOR OR ESCALATOR MFG.

2388 EMBROIDERY MFG.

1747 EMERY WORKS & DRIVERS.

Applies to crushing or grinding. Digging, mining, or quarrying to be separately rated.

EMPLOYEE LEASING RISKS. Refer to Rule 1-D-3-f and the Minnesota User’s Guide.

EMS PROVIDERS & AMBULANCE SERVICE & DRIVERS