By Adrian Middleton, Sword & Shield, PLLC · Updated Friday, October 9, 2026
Class codes the Division applies to concrete and masonry crews
| Code | Description | Note |
|---|---|---|
| 5213 | Concrete construction NOC | Rated per $100 of payroll at the approved Florida rate |
| 5221 | Concrete floors, driveways, sidewalks | Rated per $100 of payroll at the approved Florida rate |
| 5022 | Masonry NOC | Rated per $100 of payroll at the approved Florida rate |
The rate for each code is set in the annual NCCI Florida filing and applied per $100 of payroll. The penalty is two times that premium over the lookback period. Moving payroll from a high-rated field code to the correct code, or to a standard exception, is one of the most productive corrections in a penalty worksheet, and it requires records that show who did what.
Where concrete and masonry crews go wrong
- 5213 (structural) versus 5221 (flatwork) is a large rate difference; investigators default to the higher code.
- Pump-truck operators, ready-mix drivers and rebar fabricators are vendors, not employees, but their invoices have to be in the file to prove it.
- Block crews supplied by a labor contractor with an exemption and no policy are the general's employees.
Licensing
Concrete and masonry are not state-licensed trades, but structural work on permitted jobs runs under a licensed general or building contractor who receives the DBPR referral.
The rule that decides most of these cases
Every dollar paid to a worker in the construction industry is uninsured payroll unless that worker held a valid exemption or was covered by a policy on the date of payment. A 1099, a contract, or a handshake agreement that someone is a subcontractor changes nothing (s. 440.02(18)(c)).
What to do if you were served
Stop all work at every site. Do not give the investigator records or a statement. Calendar 21 days from the order and 21 days from the records request. Get coverage. Then audit the records before anything is produced, because for many concrete and masonry crews the choice between the records penalty and the imputed penalty is worth more than any later argument. The do's and don'ts and the penalty audit pages explain each step; the free calculator runs both numbers.
Questions
Are my 1099 concrete and masonry crews really my employees?+
In the construction industry, yes, unless each holds a valid certificate of election to be exempt or is covered by a policy. Section 440.02(18)(c) makes independent contractors and subcontractors in construction employees of the contractor that pays them. The $5,000 per-worker penalty in section 440.107(7)(f) applies if you told the Department or your carrier they were independent contractors.
Will the Division tell DBPR?+
If the company itself holds no Chapter 489 license the referral is to the licensed general contractor whose permit the work ran under. If you hold a license, section 440.107(14) makes the referral automatic.
Can the class code be changed after the penalty is calculated?+
Yes, through records showing the actual work performed and, if needed, a petition under Chapter 120. Amended Orders of Penalty Assessment correcting class codes are common when the evidence supports it.