Applies to establishments engaged in prehospital emergency care and transportation of ill or injured persons to or from medical facilities. The services provided by any one ambulance company will vary to some degree, however, normal operations for ambulance companies include, but are not limited to, the following: Prehospital care, responding to calls where the injury or accident does not require medical treatment other than that provided by Emergency Medical Technicians (paramedics) who work for the ambulance company, standby at events, assisting in providing prehospital care and patient transport services of injured players or spectators at games, concerts, and fairs, public education/training, teaching CPR, first aid, and related courses to the public, and cabulance service (transporting patients who do not require prehospital care to and from medical facilities).

This classification excludes: Cabulance services offered in conjunction with a taxi service which are to be reported separately in classification 1401; companies engaged exclusively in cabulance and paratransit services which are to be reported separately in classification 1404; and similar emergency services provided by a municipality which are to be reported separately in classification 6904.

Special notes: Special care must be taken in classifying cabulance services which may also be included in classifications 1401 or 1404. In order to qualify for classification 1405, a company must be primarily in business as an ambulance company. For premium reporting purposes, ambulance companies are to report all employees on an hourly basis, provided the maximum will not exceed eight hours during any twenty-four hour period. If verifiable records disclosing actual time worked are unavailable, employees are to be reported at eight hours per day for each day they had duties. If records do not disclose hours or days worked by individual employees, an assessment of forty hours per week is to be made for each week in which an employee had duties, or one hundred and sixty hours per month. For air ambulance services, flight time is to be reported separately in classification 6803, and ground operations are to be reported separately in classification 1405.