Florida Workers' Comp — 2026 NCCI Rate Reference
Florida Workers' Comp
Class Codes & 2026 Rates
2026 NCCI advisory rates for 24 Florida contractor trades, a premium estimator, audit risk ratings, and guidance on class code disputes — the most complete free reference available.
2026 NCCI Advisory Rates
Rate per $100 of payroll. Actual premium = (Payroll ÷ 100) × Rate × EMR.
| Code | Trade | Rate/$100 | Audit Risk |
|---|---|---|---|
| 5551 | Roofing Contractors | $6.752 | Very High |
| 5645 | Framing Contractors | $7.689 | High |
| 5022 | Masonry / Concrete | $5.220 | High |
| 5403 | General Contractors — Residential | $4.364 | High |
| 5606 | General Contractors — Commercial | $2.850 | Moderate |
| 5445 | Drywall / Wallboard | $4.526 | Moderate |
| 5537 | HVAC Contractors | $2.995 | Moderate |
| 5183 | Plumbing Contractors | $2.737 | Moderate |
| 5190 | Electrical Contractors | $2.969 | Moderate |
| 5160 | Tile / Flooring Contractors | $3.412 | Moderate |
| 5474 | Painting Contractors — Exterior | $4.891 | High |
| 5476 | Painting Contractors — Interior | $2.234 | Low |
| 5102 | Carpentry — Residential | $5.891 | High |
| 5437 | Cabinet / Millwork Installation | $3.156 | Low |
| 5057 | Iron / Steel Erection | $8.234 | Very High |
| 5201 | Concrete Construction | $4.123 | Moderate |
| 5213 | Concrete Pumping | $3.567 | Low |
| 5348 | Marble / Stone Work | $3.891 | Moderate |
| 8742 | Insurance Agents / Brokers | $0.312 | Very Low |
| 8810 | Clerical / Office | $0.189 | Very Low |
| 7380 | Trucking — Local | $4.234 | Moderate |
| 9015 | Building Inspection | $1.234 | Low |
| 5606 | Landscape Contractors | $3.891 | Moderate |
| 0042 | Tree Trimming / Removal | $9.456 | Very High |
* 2026 NCCI advisory rates. Actual rates vary by carrier and may include schedule credits/debits. Last updated July 2026.
Premium Estimator
Select a trade from the table above, enter your annual payroll, and get an instant estimate. This is an advisory estimate — actual premium depends on your EMR and carrier.
Roofing Contractors
Code 5551 — $6.752/$100
Enter payroll →
Understanding Audit Risk
Workers' comp policies are audited at the end of each policy year. The audit compares your actual payroll to the estimated payroll used to calculate your premium. High-audit-risk trades are audited more aggressively and are more likely to receive large additional premium bills.
Very High Audit Risk
Trades: Roofing (5551), Tree Trimming (0042), Steel Erection (5057)
- Auditors frequently reclassify subcontractor work to higher codes
- Subcontractor payroll included if no certificate of insurance on file
- Revenue-based audits common when payroll records are incomplete
- Surprise bills of $12,000–$50,000 are common
High Audit Risk
Trades: Framing (5645), Masonry (5022), GC Residential (5403), Painting Exterior (5474)
- Mixed-trade work may be reclassified to higher-rated codes
- Subcontractor certificate management is critical
- Payroll allocation between office and field must be documented
- Audit disputes are common and often winnable with good records
Frequently Asked Questions
What are the 2026 NCCI workers' comp rates for Florida contractors?+
The 2026 NCCI advisory rates for Florida contractors range from $0.189 per $100 payroll for clerical workers to $9.456 per $100 payroll for tree trimming contractors. The most common contractor rates are: roofing (5551) $6.752, framing (5645) $7.689, HVAC (5537) $2.995, plumbing (5183) $2.737, electrical (5190) $2.969, and general contractors (5403) $4.364. These are advisory rates — your actual premium depends on your experience modifier (EMR), payroll, and carrier.
How is workers' comp premium calculated in Florida?+
Florida workers' comp premium is calculated as: (Annual Payroll ÷ 100) × Class Code Rate × Experience Modifier (EMR). For example, a roofing contractor with $500,000 in annual payroll and a 1.0 EMR would pay approximately $33,760 per year at the 2026 advisory rate of $6.752/$100. Your EMR is calculated by the NCCI based on your claims history relative to other businesses in your class — a clean loss run can reduce your EMR below 1.0 and significantly lower your premium.
What is an experience modifier (EMR) and how does it affect my premium?+
An experience modifier (EMR or X-Mod) is a multiplier applied to your workers' comp premium based on your claims history compared to other businesses in your industry. A 1.0 EMR is average. An EMR below 1.0 (e.g., 0.85) means you have fewer claims than average and receive a discount. An EMR above 1.0 (e.g., 1.25) means you have more claims than average and pay a surcharge. For a contractor with $500,000 in payroll, the difference between a 0.85 and 1.25 EMR can be $13,000–$15,000 per year.
What happens if my workers' comp class code is wrong?+
If your class code is incorrect, you may be significantly overpaying or underpaying for coverage. At audit, the carrier will reclassify your payroll to the correct code and issue a bill for any underpayment — or a refund for overpayment. Misclassification disputes are common and can result in large unexpected audit bills. Bright Coast Insurance reviews class code assignments at every renewal to ensure accuracy.
Do I need workers' comp for subcontractors in Florida?+
If a subcontractor does not have their own workers' comp policy, their payroll must be included in your policy's audit. This is one of the most common sources of surprise audit bills for Florida contractors. Always obtain a certificate of insurance from every subcontractor before they begin work, and verify the certificate is current at the time of the work. Bright Coast Insurance provides a subcontractor certificate tracking service for clients.
What is the FWCJUA and when do I need it?+
The Florida Workers' Compensation Joint Underwriting Association (FWCJUA) is Florida's insurer of last resort for workers' comp. If you have been declined by private carriers — common for roofing, tree trimming, and demolition contractors — the FWCJUA is required to provide coverage. FWCJUA rates are typically 25–50% higher than private market rates. Bright Coast Insurance (FL #L103957) is an authorized FWCJUA placement agency.
Related Resources
Get a Competitive WC Quote
Bright Coast Insurance shops multiple admitted and surplus lines carriers for your class code. We also help clients dispute incorrect audit findings and reduce their EMR over time.