Florida workers' compensation insurance is regulated by the Florida Office of Insurance Regulation (OIR). Rates are filed by NCCI and approved by the state. Florida uses a unique assigned risk plan through the FWCJUA (Florida Workers' Compensation Joint Underwriting Association).
Rating Org
FWCJUA / NCCI
Effective
2026-01-01
Avg Rate
$1.85
Codes Listed
384+
Florida requires all employers with 4 or more employees (1 or more in construction) to carry workers' compensation insurance. Rates shown are FWCJUA assigned risk rates per $100 of payroll.
Quick Answer
What Are the Most Common Florida Workers Comp Class Codes?
Florida uses NCCI class codes to classify workers by job duty and assign workers' compensation premium rates. The rate is expressed as a dollar amount per $100 of payroll. The most common codes for Florida contractors are roofing (5551 at $6.75), carpentry (5403 at $4.36), plumbing (5183 at $2.74), electrical (5190 at $2.97), and HVAC (5537 at $3.00). Office and clerical employees (8810) pay the lowest rate at $0.11 per $100.
NCCI / Florida Workers' Comp JUA (FWCJUA)·NCCI base rates — actual FWCJUA premium adds residual-market surcharge·Effective January 1, 2026·Official filing
Florida Workers' Comp Requirements by Employer Size
Florida's workers' compensation requirements depend on the industry and number of employees. Construction employers must carry coverage if they have 1 or more employees (including the owner, unless exempt). Non-construction employers must carry coverage with 4 or more employees. Agricultural employers have separate thresholds.
Florida is one of the strictest states for construction compliance. The Division of Workers' Compensation conducts random job site inspections and can issue immediate stop-work orders for uninsured employers. Fines are assessed at $1,000 per day of non-compliance — among the highest in the country.
Corporate officers and LLC members in the construction industry can elect to be exempt from workers' comp coverage by filing a Certificate of Election to be Exempt with the Florida DFS. Exemptions must be renewed every 2 years and are limited to officers with at least 10% ownership.
How Florida WC Rates Are Calculated
Florida workers' compensation premiums are calculated using the formula: (Payroll ÷ 100) × Class Code Rate × EMR. The class code rate is the NCCI base rate per $100 of payroll. The EMR (Experience Modification Rate) is a multiplier based on your claims history — a 1.0 EMR is average, below 1.0 is better than average, and above 1.0 means higher-than-average claims.
For example: A roofing contractor with $500,000 in payroll, class code 5551 (NCCI rate $6.752), and an EMR of 0.90 would pay approximately: ($500,000 ÷ 100) × $6.752 × 0.90 = $30,384/year in base premium before the FWCJUA residual-market surcharge and any carrier adjustments.
Florida carriers apply a loss cost multiplier (LCM) to the NCCI advisory loss costs to arrive at their filed rates. LCMs typically range from 1.10 to 1.50 in the voluntary market. The rates shown in this table are NCCI base rates — your actual carrier rate will be higher by the LCM.
High-Intent Codes
Most-Searched Florida Class Codes
These are the Florida class codes most frequently searched by contractors and business owners. Each page includes the 2026 NCCI rate, a premium calculator, audit pitfalls specific to Florida, and companion code payroll splits.