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Miscellaneous Employees

Miscellaneous employees perform ancillary functions, rather than integral or direct labor, in support of more than one operation when an employer operates Multiple Enterprises or performs Construction or Erection work. If there are multiple classifications for these types of businesses, certain employees who cannot properly be classified in accordance with a single classification are "miscellaneous employees." Those employees will be assigned to the governing classification to which their work pertains. Miscellaneous employees can also be found in support of Farms; however, their payroll can be allocated based on other means and is not assigned based on the governing classification.

Governing Classification

The governing classification is the classification, or combination of companion classifications, that contains the largest amount of payroll, excluding the payroll of miscellaneous employees and Standard Exception Employees.

Multiple Enterprises

Examples of miscellaneous employees in support of Multiple Enterprises include, but are not limited to:

  • Supervisors
  • Maintenance employees
  • Power plant employees
  • Laboratory researchers
  • Security guards
  • Shipping and receiving clerks 
  • Yard employees

These miscellaneous employees are assigned to the governing classification of the group of classifications to which their work pertains.

Miscellaneous Employees Example

An awning and garment manufacturing employer qualifies for separate classifications and employs a single truck driver to pick up materials and deliver products in support of both operations. In this example, the driver is a miscellaneous employee and will be assigned to the governing classification. Unlike material cutters or sewers who perform direct labor in support of the manufacturing operations, the truck driver performs an ancillary function.

Construction or Erection Work

Examples of miscellaneous employees in support of Construction or Erection work include, but are not limited to:

  • Supervisors
  • Watchpersons
  • Traffic control flag persons
  • Drivers
  • Construction or safety engineers
  • Construction debris cleanup employees
  • Job site equipment maintenance and repair employees

The payroll of all miscellaneous employees is assigned to the governing classification, except when the governing classification is determined to be the combination of two classifications distinguishable only by the regular hourly wage of employees. In that case, the payroll of a miscellaneous employee is assigned based on the regular hourly wage of such employee.

Miscellaneous Employees Example

A contractor performs remodeling – involving the installation of wall framing, wallboard and plumbing fixtures – and employs several supervisors who oversee all of the operations. The supervisors are miscellaneous employees and are assigned based on the combination of dual wage classifications that govern as well as the hourly wage of each supervisor.

Farms

Miscellaneous farm employees include, but are not limited to:

  • Supervisors
  • Drivers
  • Employees engaged in general maintenance, fence repair or road building operations
  • Employees engaged in ancillary activities, including but not limited to:
    • Tilling fallow fields
    • Growing cover crops 
    • Keeping bees to pollinate the farm’s own crops

If the farm operations are assigned to two or more Farms Industry Group classifications, the payroll of all miscellaneous employees shall be allocated between the Farms Industry Group classifications to which their work pertains; payroll may be divided based upon acreage, an employee’s time or other reasonable methods.

See Part 3, Section IV, Rule 4d of the California Workers' Compensation Uniform Statistical Reporting Plan—1995 for the complete rule.

Miscellaneous Employees Example

A farm grows 50 acres of field crops, raises cattle on 1,000 acres and employs maintenance staff, supervisors and drivers who work in support of both operations. The payroll of such employees may be assigned to the applicable farming classifications based upon the relative acreage. In this example, about 5 percent of the acreage is devoted to the growing of field crops, so about 5 percent of these employees’ payroll would be allocated to Classification 0171, Field Crops. Since the remaining 95 percent of acreage is devoted to cattle ranching, 95 percent of these employees’ payroll would be allocated to Classification 0038(1), Stock Farms – beef cattle or horses. Alternatively, if these employees spent 80 percent of their time working in support of the field crops and 20 percent in support of the cattle ranch, their payroll could be divided between the classifications accordingly.