State & Special Reporting Rules

All States—Special Reporting Rule
Hair stylists / beauty parlor businesses may use independent contractor stylists. If your business uses these contractors, please report the number of contractors in the "Actual Exposure" column of the mail form.

Arizona: Exclude the value of meals and lodging. To receive your Drug-Free Workplace premium credit, please provide a copy of the Commission acceptance from/certification for the policy period.

Arkansas: To receive your Drug-Free Workplace premium credit, please provide a copy of the Commission acceptance from/certification for the policy period.

California: Individual payroll of employees may be divided into different classifications if the original payroll records are maintained showing a breakdown by individual. Estimates or percentages are not allowable. Plan 125 contributions are also excludable.

Delaware: Overtime pay that exceeds the normal rate of pay for hours worked (premium overtime) is not to be excluded.

Florida: The State requires that you include with your mail audit, copies of your UCT-6 forms or their equivalent that correspond with the policy period.

Kansas: Pay for holidays, vacations or periods of sickness are not to be included provided the original payroll records disclose these amounts by individual. An estimated or percentage or allocation is not permitted.

Louisiana: Exclude special rewards for special achievements, pure gratuities, or unanticipated bonuses. An unanticipated bonus is paid at the sole discretion of the employer and is not tied to any incentive-related goals.

Minnesota: To be a closely held corporation, each officer must own 25% of the stock and total hours worked by all employees must be less than 22,880 hours. An executive who owns 25% of stock is excluded but may elect to be covered. If not closely held corporation, all officers will be included and cannot elect to be excluded.

Montana: Include tips or other gratuities received by employees that are reported to the employer for tax purposes. Do not include amounts that exceed those reported for tax purposes.

Nevada: Payroll is based on the actual remuneration not to exceed $36,000 paid or payable to each employee per year. Tips, bonuses or gratuities are included. Overtime pay that exceeds the normal rate of pay for hours worked (premium overtime) is not to be excluded.

New Jersey: Include board ($10/week) and lodging ($15/week) if furnished as part of wages. Also include tips unless specifically excluded by the classification wording.

New Mexico: Do not include bonuses paid under an approved safety program.

Oklahoma: Do not include the amounts by which employees salaries are adjusted under a flexible benefit plan.

Oregon: For premium determination, pay for vacations, unanticipated bonuses and rewards for safe working practices are not to be included, provided the original payroll records disclose these amounts. An estimated percentage or allocation is not permitted. An unanticipated bonus is paid at the sole discretion of the employer and is not tied to any incentive-related goals. To qualify as an unanticipated bonus, the payment to any one employee cannot exceed two separate payments in a policy year.

Pennsylvania: Overtime pay that exceeds the normal rate of pay for hours worked (premium overtime) is not to be excluded.

South Dakota: For premium determination, pay for holidays, vacations or periods of sickness are not to be included provided the original payroll records disclose these amounts. Classifications 8810, 8871 and 8742 are available for division with other classifications if separate payroll records are maintained. An estimated or percentage allocation is not permitted for either situation.

Tennessee: Only include bonuses and stock bonus plans when they are paid in lieu of of wages and are specified as part of the wage contract.

Utah: Overtime pay that exceeds the normal rate of pay for hours worked (premium overtime) is not to be excluded.