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Classification Phraseology as of:
9/1/2023
 
Classification Code:
9015(4)
 
Phraseology:

CHURCHES, TEMPLES, MOSQUES AND SYNAGOGUES — all employees other than clergy, professional assistants, organists, members of choir, Clerical Office Employees or Clerical Telecommuter Employees

When lodging is provided by the employer, the total remuneration shall include the market value of such lodging to the employee.

Footnote:

Classification 9015(4) includes but is not limited to maintenance employees, janitors, custodians, gardeners, security personnel, drivers and parking lot attendants.

Overnight camps or retreat facilities shall be separately classified as 9048(1), Camps or Retreat Facilities. The operation of child day care centers where services are provided to the public for a fee shall be separately classified as 9059, Day Care Centers.

The operation of academic schools for educating children in subjects, including but not limited to reading, language arts, mathematics, science, arts, history and geography shall be separately classified as 8868, Colleges or Schools – private – not automobile schools – professors, teachers or academic professional employees, and 9101, Colleges or Schools – private – not automobile schools – all employees other than professors, teachers or academic professional employees.

The operation of shops for the preparation and sale of coffee, tea or other nonalcoholic beverages to congregation members or the general public shall be separately classified as 8078(2), Beverage Preparation Shops.

The operation of retail stores for the display and sale of merchandise to congregation members or the general public shall be separately classified.

Also refer to companion Classification 8840, Churchs, Temples, Mosques and Synagogues — clergy, professional assistants, organists or members of choir.

If an employee who performs duties described by Classification 9015(4) also performs duties described by Classification 8840, the payroll of that employee may be divided between Classifications 9015(4) and 8840, provided the employer maintains accurate records supported by time cards or time book entries that show such division. Refer to Part 3, Section V, Rule 3.

Approved Pure Premium Rate:
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Effective DatePure Premium RateNote
9/1/2023$3.64New/Renewal
9/1/2022$3.94New/Renewal
9/1/2021$4.53New/Renewal
Prior Phraseology and Footnote:
Shown below is the previously published phraseology and footnoteEffective Date

Phraseology:
CHURCHES, TEMPLES, MOSQUES AND SYNAGOGUES — all employees other than clergy, professional assistants, organists, members of choir or Clerical Office Employees

When lodging is provided by the employer, the total remuneration shall include the market value of such lodging to the employee.

Footnote:

Classification 9015(4) includes but is not limited to maintenance employees, janitors, custodians, gardeners, security personnel, drivers and parking lot attendants.

Overnight camps operated by the employer shall be separately classified as 9048(1), Camps. The operation of child day care centers whereby services are provided to the public for a fee shall be separately classified as 9059, Day Care Centers.

The operation of academic schools for educating children in subjects, including but not limited to reading, language arts, mathematics, science, arts, history and geography shall be separately classified in accordance with the provisions of the Multiple Enterprises rule.

The operation of retail stores for the display and sale of merchandise to congregation members or the general public shall be separately classified.

The operation of shops for the preparation and sale of coffee, tea and other nonalcoholic beverages to congregation members or the general public shall be separately classified as 8078(2), Beverage Preparation Shops.

Also refer to companion Classification 8840, Churchs, Temples, Mosques and Synagogues — clergy, professional assistants, organists or members of choir.

If an employee who performs duties described by Classification 9015(4) also performs duties described by Classification 8840, the payroll of that employee may be divided between Classifications 9015(4) and 8840, provided the employer maintains accurate records supported by time cards or time book entries that show such division. Refer to Part 3, Section V, Rule 3.

9/1/2022
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