By Adrian Middleton, Sword & Shield, PLLC · Updated Friday, October 9, 2026
Class codes the Division applies to drywall and stucco crews
| Code | Description | Note |
|---|---|---|
| 5445 | Wallboard installation | Rated per $100 of payroll at the approved Florida rate |
| 5480 | Plastering or stucco | 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 drywall and stucco crews go wrong
- Hangers, finishers and stucco crews are almost always paid by the board or the square foot, which investigators treat as payroll with no deductions for materials unless invoices prove it.
- Lift rentals and material purchases paid through the crew lead get swept into payroll without records.
- Stucco (5480) and drywall (5445) are different codes with different rates; mixed crews need records that split the payroll.
Licensing
Drywall and stucco are generally not separately licensed by the state; the referral risk falls on the licensed general contractor.
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 drywall and stucco 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 drywall and stucco 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.