Workers' Compensation Rates in California (2026)
Last verified: 2026-06-30 · Reviewed against NCCI and state rating-bureau filings — how we verify
State Overview
WC Requirement
Mandatory
Minimum Employees
1
Effective Date
2025-09-01
California has its own independent rating bureau (WCIRB) and is one of the most expensive states for workers' compensation insurance.
Average Rate (All Class Codes)
$7.17
per $100 of payroll
Least Expensive Class Codes
- 8815 — Bank - All Employees$0.20
- 8865 — Court Reporter$0.20
- 8801 — Credit Union - All Employees$0.20
Most Expensive Class Codes
- 5551 — Roofing - All Employees$33.75
- 5040 — Iron/Steel Erection - Frame$33.08
- 5606 — Roofing Contractor$30.38
Understanding California Workers' Comp Rates
California's approved advisory pure premium rate averages $1.52 per $100 of payroll under the September 1, 2025 filing — 8.7% above the September 1, 2024 level. That statewide average is a benchmark, not a quote: what you actually pay depends on your class code, your insurer's loss-cost multiplier, and your experience modification factor, so two businesses in the same code can land far apart. For multi-state benchmarking, compare California's advisory pure premium structure with Pennsylvania workers' compensation rates and Ohio workers' compensation rates, because both use different rate-setting systems from California.
California sits outside the NCCI system — the Workers' Compensation Insurance Rating Bureau of California (WCIRB) is the state's licensed independent rating organization. Unlike NCCI states, WCIRB publishes advisory pure premium rates rather than mandatory minimums; each insurer files its own rates, then layers underwriting factors, schedule rating credits and debits, and an experience modification factor on top. That structure is why two California carriers can quote the same class code at very different prices.
On April 17, 2026, the WCIRB Governing Committee authorized the Bureau to submit a September 1, 2026 pure premium rate filing to the California Insurance Commissioner proposing rates that average 10.4% above the September 1, 2025 approved levels. WCIRB Executive VP and Chief Actuary Tony Milano attributed the increase primarily to higher frequency of cumulative trauma claims and rising medical costs and allocated loss adjustment expenses. The CDI will hold a public hearing before the Insurance Commissioner approves, modifies, or rejects the filing — and recent history shows the Commissioner can cut the request: for September 1, 2025, Commissioner Ricardo Lara approved an 8.7% average increase rather than the 11.2% the WCIRB originally proposed.
How California Class Codes Differ from NCCI
California uses its own classification system — the WCIRB Standard Classification System — with roughly 500 active class codes that overlap only partially with NCCI codes used in the rest of the country. Some California codes share a number with an NCCI code but have different phraseology, different inclusions, or different exclusions; class code 7610 broadcasting is a practical example whose state scope must be checked before payroll is assigned. California also enforces stricter dual-wage classification rules in construction (carpentry, roofing, masonry, painting and others use a low-wage and high-wage version of the same code) and audits payroll more aggressively for overtime exclusions and officer/owner caps.
If you've operated in another state and are extending to California, do not assume your prior class code carries over — the WCIRB classification can be different even when the work is the same. A service contractor that recognizes an NCCI code such as 9014 Janitorial Services by Contractor, a standard-exception role like NCCI code 8742, a structural-concrete classification like workers comp code 5213, or a retail classification like 8010 Hardware Store — Wholesale or Retail should still confirm the California WCIRB assignment before quoting payroll. Misclassification is one of the most common drivers of premium disputes at audit.
California Construction Dual-Wage Thresholds (2026)
California is one of the few states that splits 16 construction classifications into a low-wage and a high-wage version of the same trade, divided by an hourly-wage threshold. Workers paid at or above the threshold map to the cheaper high-wage code (statistically lower claim frequency and severity); workers below it fall into the higher-rated low-wage code. Getting the wage split wrong at audit is a frequent and expensive surprise — a single low-wage worker can pull an entire crew's payroll into the higher-rated code.
Effective September 1, 2026, the WCIRB approved raising the hourly threshold on 13 of the 16 dual-wage classifications by $2 to $5 per hour (pending the Insurance Commissioner's approval). Carpentry (codes 5403 / 5432) rises from $41 to $46 per hour, and electrical wiring (5190 workers comp code / 5140) rises from $36 to $40 per hour. If you run a California construction crew, re-check every worker's hourly rate against the new threshold before your September 1, 2026 renewal — a raise that does not clear the higher bar can quietly reclassify a worker into the costlier code.
Sources
- Insurance Commissioner approves September 1, 2025 advisory pure premium rates averaging $1.52 per $100 of payroll (+8.7%; WCIRB had proposed 11.2%) (retrieved 2026-06-30)
- WCIRB approves construction dual-wage threshold increases effective September 1, 2026 (13 of 16 classifications, +$2–$5/hr) (retrieved 2026-06-30)
- WCIRB authorizes September 1, 2026 pure premium rate filing (+10.4%) (retrieved 2026-04-21)
- WCIRB California — Filings and Plans (retrieved 2026-04-21)
- WCIRB Online Guide: Advisory Pure Premium Rates and Insurer Rates (retrieved 2026-04-21)
How to find a California workers' comp class code from a job description
There is no California workers' comp class code for a job title. California does not take NCCI's classification decisions — the WCIRB is the rating organization that classifies California employers, and what gets classified is the employer's business — not the separate employments, occupations or operations inside it. "Machinist", "CNC operator", "general construction labor" and "data entry" are therefore work that sits inside whichever classification describes the business, not values you can look up on their own.
WCIRB publishes California's classifications in the California Workers' Compensation Uniform Statistical Reporting Plan—1995, Part 3 — Standard Classification System (the 1995 plan as amended; amendments to Part 3 apply to policies incepting on or after their approved effective date). To confirm the classification for a specific business, use WCIRB Classification Search — that is the filed authority for California, and a code quoted from another state's manual is not.
California does not use NCCI class codes. The WCIRB publishes the state's standard classifications in Part 3 of the Uniform Statistical Reporting Plan—1995, so a California classification has no direct NCCI counterpart and a code carried over from another state means nothing on a California policy.
WCIRB Classification Search (official California lookup)
Last verified: 2026-08-06 · Sources
- WCIRB California — Standard Classification System (retrieved 2026-07-25)
- WCIRB California — Classification Search (retrieved 2026-08-06)
All Class Codes & Rates in California
| Code | Phraseology | Hazard Group | Rate per $100 |
|---|---|---|---|
| 8823 | Accountant - CPA | A | $0.24 |
| 8862 | Advertising Agency | A | $0.30 |
| 7403 | Aircraft Operation - NOC | E | $12.49 |
| 7605 | Alarm Installation or Repair | D | $6.41 |
| 5047 | Aluminum Installation | E | $10.46 |
| 8836 | Ambulance Service - All Employees | C | $7.43 |
| 7398 | Ambulette/Medical Transport | D | $7.43 |
| 9067 | Amusement Park - Mechanical Rides | D | $7.09 |
| 9016 | Amusement Park or Exhibition Operation & Drivers | D | $5.54 |
| 7520 | Amusement Ride Operation | D | $7.76 |
| 8831 | Animal Hospital - Veterinary | C | $3.04 |
| 8861 | Architect or Engineer - Consulting | B | $0.54 |
| 5473 | Asphalt Paving | F | $13.84 |
| 9625 | Assisted Living Facility | D | $6.08 |
| 9182 | Athletic Teams - Amateur | E | $9.79 |
| 9180 | Athletic Teams - Professional | F | $16.88 |
| 8820 | Attorney - All Employees & Clerical | A | $0.27 |
| 8803 | Auditing, Accounting or Management Consulting | A | $0.27 |
| 8046 | Auto Accessories Store | B | $1.69 |
| 5188 | Automatic Sprinkler Installation | E | $10.60 |
| 8393 | Automobile Body Repair & Drivers | C | $9.79 |
| 8748 | Automobile Dealer - All Employees | D | $5.06 |
| 3821 | Automobile Recycling & Drivers | D | $9.18 |
| 8380 | Automobile Service or Repair Center & Drivers | D | $6.08 |
| 7225 | Automobile Towing & Drivers | E | $11.48 |
| 7422 | Aviation - Ground Crew | E | $9.79 |
| 2003 | Bakery | C | $4.73 |
| 3724 | Bakery - Manufacturing | D | $5.74 |
| 8815 | Bank - All Employees | A | $0.20 |
| 8855 | Banks and Trust Companies - All Employees | A | $0.23 |
| 9586 | Barber Shop or Beauty Parlor | C | $2.03 |
| 7337 | Boat Building - Metal | F | $13.16 |
| 7335 | Boat Building - Wood | E | $10.13 |
| 3027 | Boiler Manufacturing | E | $10.46 |
| 8072 | Book Store | A | $0.68 |
| 2157 | Bottling | C | $4.39 |
| 9071 | Bowling Alley - All Employees | C | $3.31 |
| 9070 | Bowling Center - All | C | $3.38 |
| 2065 | Brewery | C | $4.39 |
| 9650 | Building Inspection | C | $3.04 |
| 8232 | Building Material Yard & Drivers | E | $7.76 |
| 8058 | Building Materials Dealer | D | $7.09 |
| 9015 | Building Operation - All Other Employees | C | $4.19 |
| 9012 | Building or Property Management - Property Managers and Leasing Agents & Clerical, Salespersons | B | $1.01 |
| 8385 | Bus Co - Garage Employees | E | $10.94 |
| 7382 | Bus Company - All Employees | D | $10.13 |
| 8850 | Bus/Taxi - Dispatching | A | $0.61 |
| 5148 | Cabinet Manufacturing & Install | D | $8.10 |
| 2812 | Cabinet/Wood Products Manufacturing | D | $8.44 |
| 9055 | Camps - Day/Overnight | C | $4.39 |
| 2095 | Candy Manufacturing | C | $4.05 |
| 2111 | Cannery | D | $7.09 |
| 9602 | Car Wash | C | $3.38 |
| 5645 | Carpentry - Detached One or Two Family Dwellings | F | $16.88 |
| 5432 | Carpentry - Detached One/Two Family | E | $12.49 |
| 5436 | Carpentry - Finish Detached | D | $8.78 |
| 5404 | Carpentry - Install Cabinets | D | $9.45 |
| 5437 | Carpentry - Installation of Cabinet Work or Interior Trim | F | $19.24 |
| 2802 | Carpentry - Shop Only | D | $7.43 |
| 5403 | Carpentry NOC | G | $15.19 |
| 9536 | Carpet Cleaning | C | $4.05 |
| 9519 | Catering NOC | C | $4.73 |
| 5020 | Ceiling Installation | E | $11.48 |
| 9610 | Cemetery - All | D | $4.73 |
| 5348 | Ceramic Tile, Indoor Stone, Marble, or Mosaic Work | E | $7.43 |
| 2131 | Cereal Manufacturing | C | $3.92 |
| 7405 | Charter Aircraft | F | $17.21 |
| 8826 | Chiropractic Office | B | $1.22 |
| 8812 | Clerical - Drafting Employees | A | $0.30 |
| 8810 | Clerical Office Employees | A | $0.34 |
| 8871 | Clerical Telecommuter Employees | B | $0.41 |
| 2501 | Clothing Manufacturing | B | $3.04 |
| 8008 | Clothing or Wearing Apparel Store - Retail | C | $2.50 |
| 9061 | Club NOC - All Employees | C | $3.78 |
| 8844 | Collection Agency | A | $0.30 |
| 8868 | College or University - Professional Employees | B | $0.61 |
| 7380 | Commercial Drivers | D | $11.48 |
| 8859 | Computer Programming or Software Development | A | $0.24 |
| 5201 | Concrete Block Manufacturing | E | $10.80 |
| 5213 | Concrete Construction NOC | F | $13.16 |
| 5214 | Concrete NOC - Poured | F | $13.84 |
| 5221 | Concrete or Cement Work - Floors, Driveways, Yards | F | $12.02 |
| 5070 | Concrete Products Manufacturing | E | $8.78 |
| 5215 | Concrete Work | F | $15.53 |
| 5222 | Concrete/Cement - Floors | E | $11.14 |
| 8227 | Construction Material - Used | D | $7.76 |
| 8019 | Convenience Store | C | $3.04 |
| 7715 | Corrections Officers | G | $12.49 |
| 9558 | Courier/Document Delivery | C | $4.39 |
| 7719 | Court Employees | B | $1.69 |
| 8865 | Court Reporter | A | $0.20 |
| 2070 | Creamery/Dairy Products | C | $5.06 |
| 8801 | Credit Union - All Employees | A | $0.20 |
| 8805 | Credit Union/Savings | A | $0.20 |
| 9059 | Day Spa | B | $2.03 |
| 8854 | Daycare Center | C | $3.38 |
| 8822 | Dental Laboratory | B | $1.01 |
| 8824 | Dental Office - All Employees | B | $0.74 |
| 8039 | Department Store - Retail | C | $2.70 |
| 2102 | Distillery | C | $4.19 |
| 5108 | Door/Window Installation | D | $8.44 |
| 5152 | Drilling NOC | F | $18.23 |
| 8047 | Drug Store | B | $1.28 |
| 2688 | Dry Cleaning | C | $4.39 |
| 8866 | Election Campaign | B | $1.15 |
| 7539 | Electric Light/Power Companies | F | $14.18 |
| 3082 | Electrical Apparatus Manufacturing | D | $6.08 |
| 5140 | Electrical Installation - Interior | D | $7.09 |
| 5193 | Electrical Wiring - Alarm | D | $7.43 |
| 5190 | Electrical Wiring - Within Buildings | E | $8.44 |
| 9653 | Elevator Inspection | C | $2.70 |
| 5160 | Elevator Installation | F | $14.18 |
| 5162 | Elevator Service/Maintenance | E | $11.14 |
| 8858 | Employment Agency | A | $0.27 |
| 7711 | EMT/Paramedics | F | $10.13 |
| 6217 | Excavation NOC | F | $14.58 |
| 8809 | Executive Officers NOC - Not Foremen, Workers or Salespersons | A | $0.27 |
| 0035 | Farm - Dairy | E | $11.81 |
| 0005 | Farm - Field Crops | E | $12.83 |
| 0016 | Farm - Livestock | F | $13.84 |
| 0050 | Farm - Orchard or Grove | E | $10.53 |
| 8116 | Farm Machinery Dealer - All Operations & Drivers | C | $4.39 |
| 8841 | Financial Advisor | A | $0.23 |
| 7710 | Firefighters and Drivers | D | $8.78 |
| 2161 | Fish Processing | E | $8.78 |
| 8032 | Florist - Retail | B | $1.55 |
| 2130 | Flour Milling | D | $5.74 |
| 7350 | Freight Handling | E | $9.79 |
| 2143 | Fruit Processing | D | $5.40 |
| 9620 | Funeral Directors - All Employees | C | $2.36 |
| 2883 | Furniture Manufacturing | D | $7.43 |
| 8293 | Furniture Moving & Storage, Drivers | E | $6.41 |
| 5146 | Furniture or Fixtures Installation - Portable NOC | D | $9.11 |
| 8044 | Furniture Store - Wholesale or Retail & Drivers | C | $3.71 |
| 7590 | Garbage/Ash Collection | F | $13.16 |
| 2913 | Glass Manufacturing | E | $10.13 |
| 2915 | Glass Merchant | D | $7.09 |
| 5462 | Glazier | E | $11.48 |
| 9056 | Golf Club | C | $3.38 |
| 8811 | Government Clerical | A | $0.30 |
| 8304 | Grain Elevator | E | $9.45 |
| 2041 | Grain Milling | D | $6.08 |
| 8006 | Grocery Store - Retail | C | $3.38 |
| 9585 | Hair Salon | B | $1.69 |
| 8010 | Hardware Store - Wholesale or Retail | C | $3.51 |
| 5137 | Heating Equipment Installation | D | $7.76 |
| 5185 | Heating System Installation | D | $7.43 |
| 5537 | Heating, Ventilation, Air Conditioning and Refrigeration | E | $7.76 |
| 8851 | Home for Aged - All | D | $7.09 |
| 8835 | Home Health Care Services | C | $5.60 |
| 9040 | Hospital - All Other Employees | B | $7.43 |
| 8833 | Hospital - Professional Employees | C | $3.85 |
| 9058 | Hotel - Restaurant Employees | C | $4.73 |
| 9052 | Hotel NOC - All Other Employees & Drivers | C | $4.93 |
| 9529 | House Cleaning | C | $4.39 |
| 9033 | Housing Authority | B | $2.03 |
| 2039 | Ice Cream Manufacturing | C | $4.73 |
| 8215 | Ice Dealer | C | $4.05 |
| 8203 | Ice Manufacturing | D | $6.08 |
| 5479 | Insulation Work | E | $10.13 |
| 8845 | Investigator/Detective | C | $3.04 |
| 8840 | Investment Company | A | $0.20 |
| 5038 | Iron Doors/Gates Installation | F | $19.58 |
| 5057 | Iron or Steel Erection - NOC | G | $23.29 |
| 5102 | Iron or Steel Erection - Structural | G | $24.98 |
| 5069 | Iron/Steel - NOC | G | $28.35 |
| 5059 | Iron/Steel - Ornamental | F | $16.54 |
| 5040 | Iron/Steel Erection - Frame | G | $33.08 |
| 8106 | Iron/Steel Merchant | D | $7.43 |
| 6229 | Irrigation Works - All Operations | E | $8.78 |
| 9014 | Janitorial Services - By Contractor | C | $5.74 |
| 8013 | Jewelry Store | B | $1.15 |
| 8263 | Junk Dealer | D | $7.43 |
| 0917 | Landscape Gardening - NOC | D | $7.09 |
| 5443 | Lathing | E | $11.81 |
| 2660 | Laundry NOC | C | $4.73 |
| 2586 | Leather Goods Manufacturing | C | $4.05 |
| 9034 | Library - All Employees | A | $0.88 |
| 7716 | Lifeguards | D | $5.06 |
| 7317 | Longshore Workers | G | $25.65 |
| 8061 | Lumber Dealer | D | $7.76 |
| 3632 | Machine Shop NOC | D | $6.41 |
| 3030 | Machinery Manufacturing | D | $7.43 |
| 3685 | Machinist NOC | D | $6.89 |
| 7327 | Marine Transportation | F | $16.88 |
| 5029 | Masonry - Decorative | E | $12.83 |
| 5027 | Masonry - Fireproof | F | $14.85 |
| 5028 | Masonry - Stone | F | $17.21 |
| 5022 | Masonry NOC | F | $14.18 |
| 8031 | Meat Market - Retail | C | $3.71 |
| 2001 | Meat Packing | F | $11.81 |
| 8033 | Meat, Fish or Poultry Dealer - Retail | C | $4.39 |
| 8021 | Meat, Fish or Poultry Dealer - Wholesale | C | $3.38 |
| 8838 | Medical Lab | B | $1.01 |
| 7360 | Messenger Service | C | $4.73 |
| 3581 | Metal Stamping - NOC | E | $8.30 |
| 9410 | Municipal, Township, County or State Employees - NOC | C | $4.73 |
| 9587 | Nail Salon | B | $1.35 |
| 8860 | Newspaper - Delivery | C | $5.06 |
| 8869 | Newspaper or Magazine Publishing - All Employees | B | $0.47 |
| 8807 | Newspaper Publishing | B | $1.15 |
| 0042 | Nursery Employees | E | $8.44 |
| 9046 | Nursing - Home/Visiting | D | $7.76 |
| 9049 | Nursing Home - All | D | $7.43 |
| 8829 | Nursing Home - All Employees | C | $7.09 |
| 5191 | Office Machine Installation, Inspection, Adjustment, or Repair | E | $5.74 |
| 8825 | Optometry Office | A | $0.54 |
| 8742 | Outside Sales Personnel | B | $0.74 |
| 8055 | Packaging - Contract - Retail Size Packages | C | $3.38 |
| 8037 | Paint Store | B | $1.35 |
| 5474 | Painting NOC & Shop Operations, Drivers | E | $10.13 |
| 7721 | Park Rangers | D | $4.73 |
| 8821 | Patent/Copyright Attorney | A | $0.27 |
| 4361 | Pest Control Services | D | $6.08 |
| 9549 | Pet Grooming | C | $2.36 |
| 8099 | Pet Store | B | $1.55 |
| 8846 | Pharmaceutical Sales | B | $0.74 |
| 8839 | Pharmacy - Retail | B | $1.22 |
| 7600 | Phone/Telegraph Installation | E | $9.45 |
| 8832 | Physician & Clerical | B | $0.61 |
| 2110 | Pickle Manufacturing | C | $3.85 |
| 7313 | Pier/Wharf Operation | F | $15.19 |
| 5480 | Plastering NOC | E | $9.79 |
| 8111 | Plumber - Commercial | E | $8.10 |
| 5183 | Plumbing NOC | E | $9.11 |
| 7723 | Police Officers - Mounted | F | $14.51 |
| 7720 | Police Officers and Drivers | D | $7.76 |
| 8816 | Post Office | C | $3.71 |
| 2002 | Poultry Processing | F | $11.48 |
| 3076 | Printing - Offset or Digital | D | $4.19 |
| 8843 | Psychiatric Hospital | D | $6.08 |
| 8015 | Quick Printing | B | $1.35 |
| 8857 | Radio Station - Clerical | A | $0.24 |
| 7610 | Radio/TV Broadcasting | B | $1.69 |
| 7855 | Railroad Operation | E | $10.13 |
| 8856 | Real Estate Agency - All Employees | C | $1.62 |
| 9077 | Recreation Center | C | $3.38 |
| 3060 | Refrigerator Manufacturing | D | $6.41 |
| 8849 | Research Lab - Analytical | B | $1.49 |
| 9079 | Restaurant - Fast Food | C | $4.39 |
| 9083 | Restaurant - Fast Food - Including Delivery | D | $5.54 |
| 9082 | Restaurant NOC | D | $5.06 |
| 8045 | Retail Store - Cannabis/Dispensary | C | $2.90 |
| 8017 | Retail Store NOC | C | $2.84 |
| 5551 | Roofing - All Employees | G | $33.75 |
| 5606 | Roofing Contractor | G | $30.38 |
| 7724 | Sanitation Workers | F | $11.48 |
| 9101 | School - All Employees | B | $2.50 |
| 9008 | Schools - Vocational | C | $3.71 |
| 9060 | Senior Center | B | $2.36 |
| 5538 | Sheet Metal Work - HVAC Ductwork | E | $9.18 |
| 8090 | Shoe Store | A | $0.74 |
| 5119 | Siding Installation | E | $10.13 |
| 9554 | Sign Installation, Maintenance, Repair, Removal or Replacement NOC - Away From Shop & Drivers | F | $11.14 |
| 9072 | Skating Rink | C | $3.71 |
| 8864 | Social Services Organization | B | $1.69 |
| 2105 | Soft Drink Manufacturing | C | $3.71 |
| 8078 | Sporting Goods Store | B | $1.69 |
| 8279 | Stable/Riding Academy | D | $7.09 |
| 7309 | Stevedoring | G | $24.98 |
| 5506 | Street/Road Construction | F | $15.86 |
| 5507 | Street/Road Construction - Clearing | F | $13.50 |
| 8804 | Substance Use Disorder Recovery Homes | C | $6.08 |
| 2021 | Sugar Manufacturing | D | $5.74 |
| 5223 | Swimming Pool Construction | F | $12.49 |
| 9064 | Swimming Pool Operation | C | $3.71 |
| 2623 | Tanning | D | $7.43 |
| 7370 | Taxi/Rideshare | D | $9.11 |
| 7390 | Taxicab Company - All Employees | D | $10.53 |
| 8814 | Telephone Company - Clerical | A | $0.24 |
| 5037 | Tile Roofing | G | $29.70 |
| 2121 | Tobacco Manufacturing | C | $3.38 |
| 7229 | Trucking - Hazmat | G | $19.91 |
| 7228 | Trucking - Local Hauling Only | D | $11.81 |
| 7219 | Trucking - Long Haul | E | $15.53 |
| 7232 | Trucking - Mail, Parcel or Package Delivery - Under Contract With USPS | F | $14.18 |
| 7231 | Trucking - Mail, Parcel, or Package Delivery | D | $12.29 |
| 7202 | Trucking - NOC | E | $12.83 |
| 7227 | Trucking - Refrigerated | E | $13.84 |
| 8847 | Trust Company | A | $0.20 |
| 9522 | Upholstery | C | $3.71 |
| 9068 | Veterans Home | D | $5.74 |
| 8842 | Veterinary Office - All Employees | C | $1.49 |
| 5180 | Water Main Construction | F | $16.20 |
| 3365 | Welding or Cutting NOC | E | $11.14 |
| 8018 | Wholesale Store NOC | C | $3.24 |
| 5196 | Wiring - Fire Detection Systems | D | $6.41 |
| 2841 | Woodworking NOC | D | $7.76 |
| 2286 | Wool Processing | C | $4.25 |
| 8802 | Writer/Author | A | $0.27 |
| 2220 | Yarn/Thread Manufacturing | C | $4.05 |
| 9063 | YMCA, YWCA, or Health Club - All Employees | C | $3.85 |
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