Total payroll is the most equitable measure of distributing the cost of job related injuries among similar employers.
Payroll Limitations for Owners and Executive Officers
For calculating premium, our rules place an advisory minimum and maximum payroll for executive officers, and beginning for 2012, also for sole proprietors, partners, and limited liability company (LLC) members.
The limitations apply to the average weekly payroll. The amounts appear in the Basic Manual rate pages, Miscellaneous Values page. Below is a chart showing the amounts for recent years.
| Owner | Status | Charge | 1/1/2025 | 1/1/2026 | 1/1/2027 |
|---|---|---|---|---|---|
| Sole Proprietor, Partner, LLC member | excluded, can opt in | Fixed (prior to 2012) | min/max same as officer | min/max same as officer | min/max same as officer |
| Executive Officer | included (corp officer can opt out) | Min Annual | $52,000 | $54,600 | $57,200 |
| Max Annual | 2025 $239,200 | 2026 $254,800 | 2027 $265,200 | ||
| Min Week | 2025 $1,000 | 2026 $1,050 | 2027 $1,100 | ||
| Max Week | 2025 $4,600 | 2026 $4,900 | 2027 $5,100 |
