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Resources · Class Code Reference

California Dual Wage Threshold Guide (2026)

All 16 California construction classifications split by hourly wage — 2025 vs. 2026 WCIRB thresholds, low/high wage codes, and what your business needs to document to qualify for the lower rate.

What Is the Dual Wage Classification System?

California divides 16 construction trade class codes into two wage-based categories: high wage and low wage. Each trade has an hourly wage threshold set annually by the Workers' Compensation Insurance Rating Bureau (WCIRB). Employees paid at or above the threshold are classified under the lower-rated high-wage code; employees paid below it fall under the higher-rated low-wage code. Because better-paid tradespeople statistically carry fewer and less severe claims, the high-wage classification produces a lower workers' compensation premium.

2026 California Dual Wage Threshold Table

Thresholds below apply to policies with an effective date of September 1, 2026 or later. If an employee's documented hourly wage is equal to or greater than the threshold, the high-wage code applies.

Description2025 Threshold2026 ThresholdLow Wage CodeHigh Wage Code
Masonry$35.00$37.0050275028
Electrical Wiring$36.00$40.0051905140
Plumbing / Heating / Refrigeration$32.00$35.0051835187
Automatic Sprinkler Installation$33.00$36.0051855186
Concrete or Cement Work$33.00$36.0052015205
Carpentry$41.00$46.0054035432
Wallboard Application$41.00$45.0054465447
Glaziers$39.00$43.0054675470
Painting / Waterproofing$32.00$36.0054745482
Plastering or Stucco Work$38.00$42.0054845485
Sheet Metal$33.00$37.0055385542
Roofing$31.00$33.0055525553
Steel Framing$41.00$46.0056325633
Excavation / Grading / Land Leveling$40.00$45.0062186220
Sewer Construction$40.00$45.0063076308
Water / Gas Mains$40.00$45.0063156316

Last updated August 2026. Thresholds are set annually by WCIRB and subject to change — confirm current-year figures with WCIRB before binding or auditing a policy.

⇩ Download the printable PDF version

Why It Matters for Your Premium

Employers who don't document hourly wages for dual-wage class codes are audited at the low-wage (higher) rate by default. To qualify for the lower high-wage rate, maintain:

  • Timecards showing start and stop times for each employee
  • Paystubs that reconcile to those timecards
  • Payroll records broken out by class code where an employee splits duties across trades

This list is a reference, not a determination. Final classification is assigned by your carrier and the WCIRB and is verified at audit. If you want a second set of eyes on how your payroll is currently classified, we review it at no charge.

Frequently Asked Questions

What is California's dual wage classification system?

The dual wage system assigns two workers' compensation rates to certain construction class codes: a lower rate for workers paid at or above a WCIRB-set hourly wage threshold (high wage), and a higher rate for workers paid below it (low wage).

How many California class codes are dual wage?

There are 16 dual wage construction classifications in California, covering trades such as electrical, roofing, carpentry, plumbing, sheet metal, and excavation.

What happens if I don't document employee hourly wages?

Without timecards and paystubs verifying hourly wages, your premium audit will default employees in dual wage classifications to the low-wage code, which carries a higher rate.

Confirm Your Class Codes

Not sure which class codes apply to your business? Use our free California Workers' Comp Class Code Lookup tool (686 WCIRB classifications), or contact our team for a coverage review.

Think Your Class Codes Are Wrong?

Misclassification is the most common reason California employers overpay for workers' compensation. Send us your current policy and we will tell you what we find.

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