Rates and classifications
The workers’ compensation system and the workplace health and safety system are funded by employers.
The amount an employer contributes is based on the assessment rate associated with the employer’s rate group and the employer’s total assessable payroll. Assessment rates represent a dollar value that must be contributed by an employer for every $100 in assessable payroll.
Your assessment rate—the cost of coverage for your business—depends on several factors. See Payment of Assessments for more information.
Assessment rates and industry classifications are set each year by the Board of Directors.
Current assessment rates
This interactive chart presents the current assessment rates for 2025 compared to the rates for 2024.
Current industry classifications
This interactive table presents the current industry classifications. Historical changes to industry classifications are identified in the notes below.
Assessment rates history
The interactive chart below represents a history of change in assessment rates.