Workers' Comp Rates for Building Material Yard & Drivers (Class Code 8232)
Last verified: 2026-06-10 · Reviewed against NCCI and state rating-bureau filings — how we verify
Description
Covers lumberyard, warehouse, yard, forklift, and delivery-driver employees of building material dealers handling new materials.
Common Businesses
Hazard Group
E
National Avg Rate
$6.16
per $100 payroll
Most Expensive States
- New York$8.34
- Alaska$8.16
- California$7.76
Rates by State for Class Code 8232
47 jurisdictions rate this code per $100 of payroll. North Dakota, Ohio, Washington and Wyoming are not included. Each is a monopolistic state fund that sets premium on its own basis rather than on an NCCI class-code rate per $100 of payroll, so there is no comparable figure to average or rank.
| State | Rate per $100 | vs. National Avg | Effective |
|---|---|---|---|
| Indiana | $4.49 | -1.67 | 2026-01-01 |
| Texas | $4.54 | -1.62 | 2026-07-01 |
| Virginia | $4.77 | -1.39 | 2026-04-01 |
| Utah | $4.89 | -1.27 | 2026-02-01 |
| Arkansas | $5.06 | -1.10 | 2026-07-01 |
| Colorado | $5.12 | -1.04 | 2026-01-01 |
| Tennessee | $5.23 | -0.93 | 2026-03-01 |
| Arizona | $5.29 | -0.87 | 2026-01-01 |
| South Dakota | $5.35 | -0.81 | 2026-07-01 |
| Nebraska | $5.40 | -0.76 | 2026-02-01 |
| North Carolina | $5.40 | -0.76 | 2026-04-01 |
| Idaho | $5.46 | -0.70 | 2026-01-01 |
| Kansas | $5.52 | -0.64 | 2026-01-01 |
| Mississippi | $5.58 | -0.58 | 2026-03-01 |
| New Mexico | $5.64 | -0.52 | 2026-01-01 |
| South Carolina | $5.69 | -0.47 | 2026-04-01 |
| Kentucky | $5.75 | -0.41 | 2026-01-01 |
| Iowa | $5.87 | -0.29 | 2026-01-01 |
| Missouri | $5.92 | -0.24 | 2026-01-01 |
| Nevada | $5.98 | -0.18 | 2026-03-01 |
| Georgia | $6.04 | -0.12 | 2026-03-01 |
| Maryland | $6.04 | -0.12 | 2026-01-01 |
| Oregon | $6.10 | -0.06 | 2026-01-01 |
| West Virginia | $6.15 | -0.01 | 2026-01-01 |
| Alabama | $6.21 | +0.05 | 2026-03-01 |
| Minnesota | $6.21 | +0.05 | 2026-01-01 |
| New Hampshire | $6.21 | +0.05 | 2026-01-01 |
| Delaware | $6.33 | +0.17 | 2025-12-01 |
| Maine | $6.33 | +0.17 | 2025-04-01 |
| Wisconsin | $6.33 | +0.17 | 2025-10-01 |
| Michigan | $6.44 | +0.28 | 2026-01-01 |
| Vermont | $6.44 | +0.28 | 2026-04-01 |
| Rhode Island | $6.56 | +0.40 | 2026-08-01 |
| Florida | $6.61 | +0.45 | 2026-01-01 |
| Montana | $6.61 | +0.45 | 2026-07-01 |
| District of Columbia | $6.78 | +0.62 | 2026-01-01 |
| Massachusetts | $6.78 | +0.62 | 2024-07-01 |
| Oklahoma | $6.78 | +0.62 | 2026-01-01 |
| Illinois | $6.90 | +0.74 | 2026-01-01 |
| Connecticut | $7.02 | +0.86 | 2026-01-01 |
| Louisiana | $7.19 | +1.03 | 2026-05-01 |
| Hawaii | $7.36 | +1.20 | 2026-01-01 |
| Pennsylvania | $7.36 | +1.20 | 2026-04-01 |
| New Jersey | $7.48 | +1.32 | 2026-01-01 |
| California | $7.76 | +1.60 | 2025-09-01 |
| Alaska | $8.16 | +2.00 | 2026-01-01 |
| New York | $8.34 | +2.18 | 2025-10-01 |
How Class Code 8232 Rates Are Spread Across the States
Across 47 states, the estimated workers' comp rate for NCCI class code 8232 (Building Material Yard & Drivers) ranges from $4.49 to $8.34 per $100 of payroll, with a national average of $6.16 and a median of $6.15. Each bar counts the states whose estimated rate falls in that range — shaded cheaper (green) to pricier (red). The dashed line marks the national average.
Distribution across 47 states. Rates are a modeled benchmark (NCCI base-rate catalogue × state rate multiplier, catalogue retrieved 2026-06-10) and are not reconciled to filed state loss costs — see the calibration measurement and our rate disclaimer.
View the rate distribution as a data table
| Rate range / $100 | States | Which states |
|---|---|---|
| $4.49–$4.97 | 4 | Indiana, Texas, Virginia, Utah |
| $4.97–$5.45 | 7 | Arkansas, Colorado, Tennessee, Arizona, South Dakota, Nebraska, North Carolina |
| $5.45–$5.93 | 8 | Idaho, Kansas, Mississippi, New Mexico, South Carolina, Kentucky, Iowa, Missouri |
| $5.93–$6.42 | 11 | Nevada, Georgia, Maryland, Oregon, West Virginia, Alabama, Minnesota, New Hampshire, Delaware, Maine, Wisconsin |
| $6.42–$6.90 | 8 | Michigan, Vermont, Rhode Island, Florida, Montana, District of Columbia, Massachusetts, Oklahoma |
| $6.90–$7.38 | 5 | Illinois, Connecticut, Louisiana, Hawaii, Pennsylvania |
| $7.38–$7.86 | 2 | New Jersey, California |
| $7.86–$8.34 | 2 | Alaska, New York |
| Summary | 47 | Min $4.49 · Median $6.15 · Avg $6.16 · Max $8.34 |
The rates above are manual rates — step 1 of the eight-step rating-bureau premium algorithm. See what your carrier applies after that, or estimate premium for code 8232 with your own payroll and experience mod.
Related Class Codes
8017
Retail Store NOC
Hazard Group: C
8006
Grocery Store - Retail
Hazard Group: C
8018
Wholesale Store NOC
Hazard Group: C
8033
Meat, Fish or Poultry Dealer - Retail
Hazard Group: C
8044
Furniture Store - Wholesale or Retail & Drivers
Hazard Group: C
About Class Code 8232: Scope, Inclusions, and Common Misclassifications
NCCI Class Code 8232 — officially phrased "Building Material Dealer — New Materials Only — All Other Employees & Yard, Warehouse, Drivers," and carried under a parallel "Lumberyard — New Materials Only" phraseology for lumber-focused operations — is the workers' compensation classification for everything at a new-materials building supply dealer that is not the store counter. It covers the yard workers, warehouse and shed personnel, forklift operators, lumber handlers and loaders, and the dealer's own delivery drivers. The exposure is heavy-materials handling plus road time — stacking and banding lumber, moving sand, gravel, and masons' supplies with powered equipment, and delivering bulk orders to job sites — which is why 8232 sits in hazard group E, a notch above the companion store code's group D.
8232 is the yard half of a two-code pair. The store employees of the same dealer — cashiers, counter and sales staff, paint and special-order desks — rate to companion code 8058 Building Materials Dealer — Store Employees, and NCCI's scope language defines 8232 by that subtraction: it applies to those employees, other than employees assigned to Code 8058, of lumberyards and dealers engaged in the sale and distribution of new building materials. This page compares filed base-rate estimates for 8232 across states so a lumberyard, building supply distributor, or home-improvement center can see the yard-and-driver spread before requesting a quote; the figure shown is an illustrative benchmark, not a binding quote.
What's Included Under Class Code 8232
8232 contemplates dealers whose goods are purchased in bulk lots, stored in yards, sheds, or buildings, and sold and delivered in smaller quantities to builders, contractors, and retail customers. The materials NCCI lists for the class run across the whole supply yard: sand, gravel, crushed stone, cinders, lumber, finished millwork, builders' hardware, masons' supplies, and roofing, plumbing, and electrical supplies. Although these dealers sell primarily to construction contractors, the operation is considered retail in the trade — the classification turns on the dealing-and-distribution character of the business, not on who the customer is.
In a warehouse-format home-improvement center — Home Depot and Lowe's are the standard examples — the store does not stand apart from the inventory, so the companion store code is applied narrowly to cashiers, service-counter, and paint or special-order counter personnel, and everyone else on the floor — racking, lumber, and yard staff — falls to 8232. Drivers are written into the phraseology itself: a dealer's own employees delivering sold materials to customers and job sites stay in 8232 rather than moving to a trucking classification.
When the Work Is NOT Coded 8232
The boundary that matters most at audit is the store/yard split. In-store retail staff belong to 8058, and yard, warehouse, and driver payroll cannot be folded into that lower-rated store code — an auditor who finds forklift or delivery payroll reported as store payroll will reclassify it to 8232. The split runs the other way too: a dealer cannot park office or counter staff in 8232; payroll is assigned from the operations each employee actually performs.
The "New Materials Only" qualifier excludes dealers in used, salvaged, or secondhand building materials — that is a different exposure that 8232 does not contemplate. Hauling for hire is also out: a business trucking building materials for others, rather than delivering its own sales, is a trucking operation along the lines of trucking NOC 7219. And despite the historic confusion between lumberyards and lumbering, 8232 has nothing to do with felling timber — logging and log hauling belong to the logging classifications (NCCI 2702), while 8232 starts where the finished lumber arrives at the yard. Independent-bureau states put their own stamp on the class as well: California's WCIRB carries 8232 as a lumberyard classification, and New York and New Jersey phraseologies expressly exclude secondhand material and sweep in local managers and drivers — so a dealer in an independent-bureau state should confirm the assignment with the state bureau rather than relying on the national number.
Sources
- GeneralLiabilityInsure — NCCI Class Code 8232 Building Material Dealer — New Materials Only — All Other Employees & Yard, Warehouse, Drivers (phraseology, materials list, new-materials qualifier, CA/NY/NJ state variants) (retrieved 2026-06-10)
- Work Comp Associates — Class Code 8232 Lumberyard New Materials Only: All Other Employees & Yard, Warehouse, Drivers (NCCI scope language: applies to employees other than Code 8058 of lumberyards and dealers in new building materials, bulk-lot storage and smaller-quantity delivery) (retrieved 2026-06-10)
Frequently Asked Questions
- What is workers' comp class code 8232?
- Class code 8232 is "Building Material Dealer — New Materials Only — All Other Employees & Yard, Warehouse, Drivers," the NCCI classification for the non-store employees of lumberyards and new-materials building supply dealers — yard workers, warehouse personnel, forklift operators, lumber handlers, and the dealer's own delivery drivers. It is the heavier-rated half (hazard group E) of a two-code pair with companion code 8058, which covers the same dealer's in-store retail staff.
- How much is workers' comp insurance for class code 8232?
- The national average rate for class code 8232 is $6.16 per $100 of payroll, across the 47 jurisdictions rated on that basis. Cheapest states: Indiana ($4.49), Texas ($4.54), Virginia ($4.77). Most expensive: New York ($8.34), Alaska ($8.16), California ($7.76). Actual premium depends on your state, payroll, experience modifier, and carrier. North Dakota, Ohio, Washington and Wyoming are not included. Each is a monopolistic state fund that sets premium on its own basis rather than on an NCCI class-code rate per $100 of payroll, so there is no comparable figure to average or rank.
- What businesses use workers' comp class code 8232?
- Class code 8232 typically applies to Lumberyards, Building material yards, Home improvement centers, Building supply distributors, Construction material warehouses.
- Does class code 8232 include delivery drivers?
- Yes — drivers are part of the phraseology. A dealer's own employees delivering sold lumber and building materials to customers and job sites rate to 8232 along with the yard and warehouse staff. What 8232 does not cover is hauling for hire: a business trucking materials for others rather than delivering its own sales is a trucking operation, classified along the lines of [trucking NOC 7219](/class-codes/trucking-long-haul-7219/).
- Is class code 8232 the same as logging?
- No. This code was historically confused with logging because lumberyards and lumbering sound alike, but felling timber and hauling logs belong to the logging classifications (NCCI 2702 Logging or Lumbering & Drivers). 8232 starts where the finished, new lumber and building materials arrive at a dealer's yard for storage, sale, and delivery.
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