How class codes drive the penalty
Section 440.107(7)(d)1 sets the penalty at two times the premium the employer would have paid, applying the approved manual rates to the uninsured payroll. The manual rate depends on the NCCI class code assigned to each worker for each period. A crew rated at roofing (5551) produces a penalty several times larger than the same payroll rated at clerical (8810), and the code assignment is the investigator's, made from the records and from what was observed on the jobsite. With no records, Rule 69L-6.028 imputes payroll at the highest-rated code observed.
Three rules that decide most code disputes
- Governing class. An employee's payroll goes to one code, the one that describes the employer's main operation, unless the records separate it by operation. Reconstructed splits are not accepted.
- Standard exceptions. Clerical (8810) and outside sales (8742) apply only to employees whose duties are exclusively clerical or sales. Any jobsite work puts all of their payroll in the construction class.
- Construction versus non-construction. Rule 69L-6.021 lists the codes the Division treats as construction. For those, one employee triggers coverage, exemptions are limited to three officers each owning 10 percent, and the exemption fee is $50. See the exemption hub.
On rates
Rates are deliberately not listed on these pages. Florida's approved manual rates change every January 1, a 24-month lookback can span three rate years, and a wrong rate on a worksheet is a recalculation argument. Your agent or the current NCCI Florida rate pages have the figure; the free calculator takes it as an input.
Other codes on Florida worksheets
| Code | Description | Construction under 69L-6.021 |
|---|---|---|
| 5651 | Carpentry: dwellings three stories or less | Yes |
| 5403 | Carpentry NOC (commercial / larger structures) | Yes |
| 5437 | Carpentry: cabinet work or interior trim installation | Yes |
| 5478 | Floor covering installation (carpet, vinyl, laminate) | Yes |
| 5348 | Ceramic tile, stone, marble or mosaic work | Yes |
| 5102 | Door, window or assembled millwork installation (metal) | Yes |
| 5538 | Sheet metal work: shop and outside | Yes |
| 5221 | Concrete or cement work: floors, driveways, sidewalks | Yes |
| 6217 | Excavation and drivers | Yes |
| 5507 | Street or road construction: paving | Yes |
| 6400 | Fence installation | Yes |
| 5610 | Cleaner: debris removal from construction sites | Yes |
| 9015 | Building or property management: all other employees | No |
| 8810 | Clerical office employees NOC | No |
| 8742 | Salespersons or collectors: outside | No |
| 8227 | Construction or erection permanent yard | No |
| 9102 | Lawn maintenance (commercial / residential) | No |
| 9014 | Janitorial services by contractors | No |
| 7219 | Trucking NOC and drivers | No |
| 8017 | Store: retail NOC | No |
| 8006 | Store: grocery / convenience | No |
| 9079 | Restaurant NOC | No |
| 9082 | Restaurant: full service | No |
| 3724 | Millwright work and drivers (machinery installation) | No |
| 2802 | Carpentry shop / cabinet manufacturing (off-site) | No |
| 3076 | Sheet metal products manufacturing (shop) | No |
| 3040 | Iron or steel: fabrication and erection shop | No |