WSR 14-19-100

PROPOSED RULES

DEPARTMENT OF

LABOR AND INDUSTRIES

[Filed September 16, 2014, 12:35 p.m.]

Original Notice.

Preproposal statement of inquiry was filed as WSR 14-13-090.

Title of Rule and Other Identifying Information: Chapter 296-17 WAC, General reporting rules, audit and recordkeeping, rates and rating system for Washington workers' compensation insurance and chapter 296-17B WAC, Retrospective rating for workers' compensation insurance.

Hearing Location(s): Whatcom Community College, 237 West Kellogg Road, Room FND 105, Bellingham, WA 98226, on October 22, 2014, at 9:00 a.m.; at the Spokane CenterPlace, 2426 North Discovery Place, Spokane Valley, WA 99216, on October 23, 2014, at 9:00 a.m.; at the Richland Community Center, Activity Room, 500 Amon Park Drive, Richland, WA 99352, on October 24, 2014, at 9:00 a.m.; at the Department of Labor and Industries (L&I), Auditorium, 7273 Linderson Way S.W., Tumwater, WA 98501, on October 27, 2014, at 9:00 a.m.; at L&I Tukwila, 12806 Gateway Drive, Tukwila, WA 98168, on October 28, 2014, at 9:00 a.m.; and at Vancouver Northwest Regional Training Center, 11606 N.E. 66 Street, Suite 103, Vancouver, WA 98662, on October 30, 2014, at 9:00 a.m.

Date of Intended Adoption: November 25, 2014.

Submit Written Comments to: Jo Anne Attwood, P.O. Box 41448 [98504-1448], Olympia, WA 98504-4148, e-mail joanne.attwood@lni.wa.gov, fax (360) 902-4988, by 5 p.m. on November 3, 2014.

Assistance for Persons with Disabilities: Contact office of information and assistance by October 15, 2014, TTY (360) 902-5797.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: This rule proposal will amend the tables of classification base premium rates, experience rating plan parameters, experience modification factor calculation limitations and retrospective rating plan size groupings for the workers' compensation insurance program for calendar year 2015. Classification base rates were amended for updated loss and payroll experience. The department proposes a 1.8 percent overall average premium rate increase.

This rule proposal also repeals:

•	WAC 296-17-89506 Farm internship program rates which are being incorporated into WAC 296-17-895.

•	WAC 296-17-89505 2007 Rate holiday dividend which is now obsolete.

In a separate rule-making proposal, the department is proposing to move tree care and pruning services not otherwise classified out of classification 0101-36 and into a new classification 0106. These proposed rules set rates for classifications 0101 and 0106 that were calculated assuming the rules making that classification change will be adopted.

For the purpose of partially funding the Logger Safety Initiative, the Supplemental Pension Fund will be increased by 2.0 mils ($0.0020) to 47.2 mils ($0.0472) per hour for each employer and worker for work reported in the forest products industry risk classifications: 1002, 1003, 1004, 1005, 2401, 2903, 2904, 2905, 2907, 2909, 5001, 5002, 5003, 5004, 5005, 5006, 6902. Each of these risk classifications are defined in chapter 296-17A WAC.

Repealing WAC 296-17-89505 2007 Rate holiday dividend and 296-17-89506 Farm internship program industrial insurance, accident fund, stay at work fund, medical aid fund, and supplemental pension by class; and amending WAC 296-17-855 Experience modification, 296-17-875 Table I, 296-17-880 Table II, 296-17-885 Table III, 296-17-890 Table IV, 296-17-895 Industrial insurance accident fund base rates, stay at work and medical aid base rates by class of industry, 296-17-89502 Industrial insurance accident fund, stay at work, medical aid and supplemental pension rates by class of industry for nonhourly rated classifications, 296-17-89507 Horse racing rates, 296-17-901 Risk classification hazard group table, 296-17-920 Assessment for supplemental pension fund, 296-17B-540 Determining loss incurred for each claim, and 296-17B-900 Retrospective rating plans standard premium size ranges.

Reasons Supporting Proposal: The department's decision to increase overall rates is intended to ensure adequate premiums to cover expected losses for 2015 claims and to continue rebuilding the trust funds' contingency reserves to adequate levels. Washington law provides that rates should be adjusted annually to reflect the hazards of each industry and in accordance with recognized workers' compensation insurance principles.

Statutory Authority for Adoption: RCW 51.16.035 (base rates), RCW 51.32.073 (supplemental pension), RCW 51.18.010 (retrospective rating), and RCW 51.04.020(1) (general authority); session law, section 217(6), chapter 4, Laws of 2013 2nd special session.

Statute Being Implemented: RCW 51.16.035, 51.32.073 and 51.18.010; session law section 217(6), chapter 4, Laws of 2013 2nd special session.

Rule is not necessitated by federal law, federal or state court decision.

Name of Proponent: L&I, governmental.

Name of Agency Personnel Responsible for Drafting: Jo Anne Attwood, Tumwater, Washington, (360) 902-4777; Implementation: Doug Stewart, Tumwater, Washington, (360) 902-4826; and Enforcement: Victoria Kennedy, Tumwater, Washington, (360) 902-4777.

No small business economic impact statement has been prepared under chapter 19.85 RCW. No small business economic impact statement is required as the proposed rules are adjusting rates pursuant to legislative standards.

A cost-benefit analysis is not required under RCW 34.05.328. The proposed rules are adjusting rates pursuant to legislative standards.

September 16, 2014

Joel Sacks

Director

AMENDATORY SECTION (Amending WSR 13-24-073, filed 11/30/13, effective 1/1/14)

WAC 296-17-855 Experience modification.

The basis of the experience modification shall be a comparison of the actual losses charged to an employer during the experience period with the expected losses for an average employer reporting the same exposures in each classification. The comparison shall contain actuarial refinements designed to weigh the extent to which the actual experience is credible, due consideration being given to the volume of the employer's experience. Except for those employers who qualify for an adjusted experience modification as specified in WAC 296-17-860 or 296-17-865, the experience modification factor shall be calculated from the formula:


EXPERIENCE MODIFICATION FACTOR	=	(Credible Actual Primary Loss + Credible Actual Excess Loss)/Expected Loss
Where
Credible Actual Primary Loss	=	Actual Primary Loss x Primary Credibility
	+	Expected Primary Loss x (100% - Primary Credibility)
Credible Actual Excess Loss	=	Actual Excess Loss x Excess Credibility
	+	Expected Excess Loss x (100% - Excess Credibility)

The meaning and function of each term in the formula is specified below.

For each claim, the actual primary loss is the first dollar portion of the claim costs, which has been shown in actuarial studies, to have the greater credibility in predicting future experience. These amounts are summed over all claims. For each claim in excess of $20,112 the actual primary loss shall be determined from the formula:


ACTUAL PRIMARY LOSS	=	50,280	x total loss
		(Total loss + 30,168)

For each claim, less than $20,112 the full value of the claim shall be considered a primary loss.

For each claim, the excess actual loss is the remaining portion of the claim costs, which have been shown in actuarial studies to have less credibility in predicting future experience. The excess actual loss for each claim shall be determined by subtracting the primary loss from the total loss. These amounts are summed over all claims.

For any claim without disability benefits (time loss, partial permanent disability, total permanent disability or death) either actually paid or estimated to be paid, the total actual losses for calculating the primary loss and excess loss shall first be reduced by the lesser of $((2,610)) 2,690 or the total cost of the claim. Here are some examples for these claims:


Total Loss	Type of Claim	Total Loss (after deduction)	Primary Loss	Excess Loss
300	Medical Only	0	0	0
3,000	Medical Only	((390)) 310	((390)) 310	0
3,000	Time Loss	3,000	3,000	0
30,000	Medical Only	((27,390)) 27,310	((23,927)) 23,890	((3,463)) 3,420
30,000	Time Loss	30,000	25,070	4,930
130,000	PPD	130,000	40,810	89,190
2,000,000	TPD Pension	((270,128)) 271,478	((45,229)) 45,241	((224,899)) 226,227

Note:

The deduction, $((2,610)) 2,690, is twice the average case incurred cost of these types of claims occurring during the three-year period used for experience rating. On average this results in reducing the average actual loss about seventy percent for these types of claims adjusted. This is done to help make the transition between the two different experience rating methods better by helping make the change in experience factor reasonable for small changes to the actual losses. The $2,000,000 loss is limited by the Maximum Claim Value before the reduction of $((2,610)) 2,690 is applied.

For each employer, the primary credibility and the excess credibility determines the percentage weight given to the corresponding actual primary losses and the actual excess losses, included in the calculation of the experience modification, based on the volume of expected losses. Primary credibility and excess credibility values are set forth in Table II.

An employer's expected losses shall be determined by summing the expected loss for each of the three years of the experience period, which are calculated by multiplying the reported exposure in each classification during the year by the corresponding classification expected loss rate and rounding the result to the nearest cent. Classification expected loss rates by year are set forth in Table III.

Expected losses in each classification shall be multiplied by the classification "Primary-Ratio" to obtain "expected primary losses" which shall be rounded to the nearest cent. Expected excess losses shall then be calculated by subtracting expected primary losses from expected total losses rounded to the nearest cent. Primary-Ratios are also set forth in Table III.

AMENDATORY SECTION (Amending WSR 13-24-073, filed 11/30/13, effective 1/1/14)

WAC 296-17-875 Table I.

Primary Losses for Selected Claim Values

Effective January 1, ((2014)) 2015


TOTAL LOSS AFTER DEDUCTION			PRIMARY LOSS
	5,000		5,000
	10,000		10,000
	15,000		15,000
	20,112		20,112
	29,834		25,000
	44,627		30,000
	69,102		35,000
	100,000		38,627
	117,385		40,000
	200,000		43,690
	((270,128)) 271,478	**	((45,229)) 45,251


**	Maximum claim value

AMENDATORY SECTION (Amending WSR 13-24-073, filed 11/30/13, effective 1/1/14)

WAC 296-17-880 Table II.

PRIMARY AND EXCESS CREDIBILITY VALUES

Effective January 1, ((2014)) 2015

Maximum Claim Value = $((270,128)) 271,478

Average Death Value = $((270,128)) 271,478


Expected Losses			Primary Credibility	Excess Credibility
((1	-	8,134	12%	7%
8,135	-	8,682	13%	7%
8,683	-	9,238	14%	7%
9,239	-	9,799	15%	7%
9,800	-	10,366	16%	7%
10,367	-	10,942	17%	7%
10,943	-	11,525	18%	7%
11,526	-	12,115	19%	7%
12,116	-	12,712	20%	7%
12,713	-	13,318	21%	7%
13,319	-	13,934	22%	7%
13,935	-	14,557	23%	7%
14,558	-	15,190	24%	7%
15,191	-	15,834	25%	7%
15,835	-	16,488	26%	7%
16,489	-	17,149	27%	7%
17,150	-	17,826	28%	7%
17,827	-	18,512	29%	7%
18,513	-	19,212	30%	7%
19,213	-	19,927	31%	7%
19,928	-	20,652	32%	7%
20,653	-	21,395	33%	7%
21,396	-	22,152	34%	7%
22,153	-	22,926	35%	7%
22,927	-	23,720	36%	7%
23,721	-	24,532	37%	7%
24,533	-	25,367	38%	7%
25,368	-	26,221	39%	7%
26,222	-	27,104	40%	7%
27,105	-	28,011	41%	7%
28,012	-	28,949	42%	7%
28,950	-	29,919	43%	7%
29,920	-	30,925	44%	7%
30,926	-	31,973	45%	7%
31,974	-	33,066	46%	7%
33,067	-	34,211	47%	7%
34,212	-	35,420	48%	7%
35,421	-	36,702	49%	7%
36,703	-	38,070	50%	7%
38,071	-	39,545	51%	7%
39,546	-	41,162	52%	7%
41,163	-	42,964	53%	7%
42,965	-	43,147	54%	7%
43,148	-	45,041	54%	8%
45,042	-	47,578	55%	8%
47,579	-	72,005	56%	8%
72,006	-	79,364	57%	8%
79,365	-	113,360	57%	9%
113,361	-	116,758	57%	10%
116,759	-	147,565	58%	10%
147,566	-	161,511	58%	11%
161,512	-	181,985	59%	11%
181,986	-	206,265	59%	12%
206,266	-	216,611	60%	12%
216,612	-	251,019	60%	13%
251,020	-	251,458	61%	13%
251,459	-	286,521	61%	14%
286,522	-	295,771	61%	15%
295,772	-	321,803	62%	15%
321,804	-	340,524	62%	16%
340,525	-	357,305	63%	16%
357,306	-	385,279	63%	17%
385,280	-	393,032	64%	17%
393,033	-	428,983	64%	18%
428,984	-	430,030	64%	19%
430,031	-	465,165	65%	19%
465,166	-	474,784	65%	20%
474,785	-	501,574	66%	20%
501,575	-	519,538	66%	21%
519,539	-	538,215	67%	21%
538,216	-	564,292	67%	22%
564,293	-	575,092	68%	22%
575,093	-	609,042	68%	23%
609,043	-	612,203	69%	23%
612,204	-	649,555	69%	24%
649,556	-	653,795	69%	25%
653,796	-	687,146	70%	25%
687,147	-	698,551	70%	26%
698,552	-	724,982	71%	26%
724,983	-	743,304	71%	27%
743,305	-	763,065	72%	27%
763,066	-	788,056	72%	28%
788,057	-	801,394	73%	28%
801,395	-	832,811	73%	29%
832,812	-	839,973	74%	29%
839,974	-	877,563	74%	30%
877,564	-	878,808	75%	30%
878,809	-	917,897	75%	31%
917,898	-	922,317	75%	32%
922,318	-	957,245	76%	32%
957,246	-	967,069	76%	33%
967,070	-	996,852	77%	33%
996,853	-	1,011,824	77%	34%
1,011,825	-	1,036,725	78%	34%
1,036,726	-	1,056,577	78%	35%
1,056,578	-	1,076,862	79%	35%
1,076,863	-	1,101,330	79%	36%
1,101,331	-	1,117,267	80%	36%
1,117,268	-	1,146,081	80%	37%
1,146,082	-	1,157,944	81%	37%
1,157,945	-	1,190,836	81%	38%
1,190,837	-	1,198,896	82%	38%
1,198,897	-	1,235,589	82%	39%
1,235,590	-	1,240,125	83%	39%
1,240,126	-	1,280,343	83%	40%
1,280,344	-	1,281,634	84%	40%
1,281,635	-	1,323,422	84%	41%
1,323,423	-	1,325,093	84%	42%
1,325,094	-	1,365,497	85%	42%
1,365,498	-	1,369,848	85%	43%
1,369,849	-	1,407,863	86%	43%
1,407,864	-	1,414,603	86%	44%
1,414,604	-	1,450,518	87%	44%
1,450,519	-	1,459,356	87%	45%
1,459,357	-	1,493,468	88%	45%
1,493,469	-	1,504,109	88%	46%
1,504,110	-	1,536,715	89%	46%
1,536,716	-	1,548,861	89%	47%
1,548,862	-	1,580,264	90%	47%
1,580,265	-	1,593,616	90%	48%
1,593,617	-	1,624,115	91%	48%
1,624,116	-	1,638,367	91%	49%
1,638,368	-	1,668,273	92%	49%
1,668,274	-	1,683,123	92%	50%
1,683,124	-	1,712,742	93%	50%
1,712,743	-	1,727,875	93%	51%
1,727,876	-	1,757,524	94%	51%
1,757,525	-	1,772,627	94%	52%
1,772,628	-	1,802,623	95%	52%
1,802,624	-	1,817,380	95%	53%
1,817,381	-	1,848,041	96%	53%
1,848,042	-	1,862,134	96%	54%
1,862,135	-	1,893,783	97%	54%
1,893,784	-	1,906,886	97%	55%
1,906,887	-	1,939,851	98%	55%
1,939,852	-	1,951,641	98%	56%
1,951,642	-	1,986,251	99%	56%
1,986,252	-	1,996,393	99%	57%
1,996,394	-	2,032,984	100%	57%
2,032,985	-	2,080,056	100%	58%
2,080,057	-	2,127,467	100%	59%
2,127,468	-	2,175,225	100%	60%
2,175,226	-	2,223,331	100%	61%
2,223,332	-	2,271,789	100%	62%
2,271,790	-	2,320,605	100%	63%
2,320,606	-	2,369,780	100%	64%
2,369,781	-	2,419,320	100%	65%
2,419,321	-	2,469,229	100%	66%
2,469,230	-	2,519,511	100%	67%
2,519,512	-	2,570,170	100%	68%
2,570,171	-	2,621,210	100%	69%
2,621,211	-	2,672,634	100%	70%
2,672,635	-	2,724,449	100%	71%
2,724,450	-	2,776,660	100%	72%
2,776,661	-	2,829,267	100%	73%
2,829,268	-	2,882,279	100%	74%
2,882,280	-	2,935,696	100%	75%
2,935,697	-	2,989,529	100%	76%
2,989,530	-	3,043,778	100%	77%
3,043,779	-	3,098,451	100%	78%
3,098,452	-	3,153,550	100%	79%
3,153,551	-	3,209,082	100%	80%
3,209,083	-	3,265,054	100%	81%
3,265,055	-	3,321,465	100%	82%
3,321,466	-	3,378,325	100%	83%
3,378,326	-	3,435,638	100%	84%
3,435,639	-	3,493,412	100%	85%
3,493,413	and higher		100%	86%))
1	-	7,727	12%	7%
7,728	-	8,248	13%	7%
8,249	-	8,776	14%	7%
8,777	-	9,309	15%	7%
9,310	-	9,848	16%	7%
9,849	-	10,395	17%	7%
10,396	-	10,949	18%	7%
10,950	-	11,509	19%	7%
11,510	-	12,076	20%	7%
12,077	-	12,652	21%	7%
12,653	-	13,237	22%	7%
13,238	-	13,829	23%	7%
13,830	-	14,430	24%	7%
14,431	-	15,042	25%	7%
15,043	-	15,664	26%	7%
15,665	-	16,292	27%	7%
16,293	-	16,935	28%	7%
16,936	-	17,586	29%	7%
17,587	-	18,251	30%	7%
18,252	-	18,931	31%	7%
18,932	-	19,619	32%	7%
19,620	-	20,325	33%	7%
20,326	-	21,044	34%	7%
21,045	-	21,780	35%	7%
21,781	-	22,534	36%	7%
22,535	-	23,305	37%	7%
23,306	-	24,099	38%	7%
24,100	-	24,910	39%	7%
24,911	-	25,749	40%	7%
25,750	-	26,610	41%	7%
26,611	-	27,502	42%	7%
27,503	-	28,423	43%	7%
28,424	-	29,379	44%	7%
29,380	-	30,374	45%	7%
30,375	-	31,413	46%	7%
31,414	-	32,500	47%	7%
32,501	-	33,649	48%	7%
33,650	-	34,867	49%	7%
34,868	-	36,166	50%	7%
36,167	-	37,568	51%	7%
37,569	-	39,104	52%	7%
39,105	-	40,816	53%	7%
40,817	-	40,990	54%	7%
40,991	-	42,789	54%	8%
42,790	-	45,199	55%	8%
45,200	-	68,405	56%	8%
68,406	-	75,396	57%	8%
75,397	-	107,692	57%	9%
107,693	-	110,920	57%	10%
110,921	-	140,187	58%	10%
140,188	-	153,435	58%	11%
153,436	-	172,886	59%	11%
172,887	-	195,952	59%	12%
195,953	-	205,780	60%	12%
205,781	-	238,468	60%	13%
238,469	-	238,885	61%	13%
238,886	-	272,195	61%	14%
272,196	-	280,982	61%	15%
280,983	-	305,713	62%	15%
305,714	-	323,498	62%	16%
323,499	-	339,440	63%	16%
339,441	-	366,015	63%	17%
366,016	-	373,380	64%	17%
373,381	-	407,534	64%	18%
407,535	-	408,528	64%	19%
408,529	-	441,907	65%	19%
441,908	-	451,045	65%	20%
451,046	-	476,495	66%	20%
476,496	-	493,561	66%	21%
493,562	-	511,304	67%	21%
511,305	-	536,077	67%	22%
536,078	-	546,337	68%	22%
546,338	-	578,590	68%	23%
578,591	-	581,593	69%	23%
581,594	-	617,077	69%	24%
617,078	-	621,105	69%	25%
621,106	-	652,789	70%	25%
652,790	-	663,623	70%	26%
663,624	-	688,733	71%	26%
688,734	-	706,139	71%	27%
706,140	-	724,912	72%	27%
724,913	-	748,653	72%	28%
748,654	-	761,324	73%	28%
761,325	-	791,170	73%	29%
791,171	-	797,974	74%	29%
797,975	-	833,685	74%	30%
833,686	-	834,868	75%	30%
834,869	-	872,002	75%	31%
872,003	-	876,201	75%	32%
876,202	-	909,383	76%	32%
909,384	-	918,716	76%	33%
918,717	-	947,009	77%	33%
947,010	-	961,233	77%	34%
961,234	-	984,889	78%	34%
984,890	-	1,003,748	78%	35%
1,003,749	-	1,023,019	79%	35%
1,023,020	-	1,046,263	79%	36%
1,046,264	-	1,061,404	80%	36%
1,061,405	-	1,088,777	80%	37%
1,088,778	-	1,100,047	81%	37%
1,100,048	-	1,131,294	81%	38%
1,131,295	-	1,138,951	82%	38%
1,138,952	-	1,173,810	82%	39%
1,173,811	-	1,178,119	83%	39%
1,178,120	-	1,216,326	83%	40%
1,216,327	-	1,217,552	84%	40%
1,217,553	-	1,257,251	84%	41%
1,257,252	-	1,258,838	84%	42%
1,258,839	-	1,297,222	85%	42%
1,297,223	-	1,301,356	85%	43%
1,301,357	-	1,337,470	86%	43%
1,337,471	-	1,343,873	86%	44%
1,343,874	-	1,377,992	87%	44%
1,377,993	-	1,386,388	87%	45%
1,386,389	-	1,418,795	88%	45%
1,418,796	-	1,428,904	88%	46%
1,428,905	-	1,459,879	89%	46%
1,459,880	-	1,471,418	89%	47%
1,471,419	-	1,501,251	90%	47%
1,501,252	-	1,513,935	90%	48%
1,513,936	-	1,542,909	91%	48%
1,542,910	-	1,556,449	91%	49%
1,556,450	-	1,584,859	92%	49%
1,584,860	-	1,598,967	92%	50%
1,598,968	-	1,627,105	93%	50%
1,627,106	-	1,641,481	93%	51%
1,641,482	-	1,669,648	94%	51%
1,669,649	-	1,683,996	94%	52%
1,683,997	-	1,712,492	95%	52%
1,712,493	-	1,726,511	95%	53%
1,726,512	-	1,755,639	96%	53%
1,755,640	-	1,769,027	96%	54%
1,769,028	-	1,799,094	97%	54%
1,799,095	-	1,811,542	97%	55%
1,811,543	-	1,842,858	98%	55%
1,842,859	-	1,854,059	98%	56%
1,854,060	-	1,886,938	99%	56%
1,886,939	-	1,896,573	99%	57%
1,896,574	-	1,931,335	100%	57%
1,931,336	-	1,976,053	100%	58%
1,976,054	-	2,021,094	100%	59%
2,021,095	-	2,066,464	100%	60%
2,066,465	-	2,112,164	100%	61%
2,112,165	-	2,158,200	100%	62%
2,158,201	-	2,204,575	100%	63%
2,204,576	-	2,251,291	100%	64%
2,251,292	-	2,298,354	100%	65%
2,298,355	-	2,345,768	100%	66%
2,345,769	-	2,393,535	100%	67%
2,393,536	-	2,441,661	100%	68%
2,441,662	-	2,490,149	100%	69%
2,490,150	-	2,539,002	100%	70%
2,539,003	-	2,588,227	100%	71%
2,588,228	-	2,637,827	100%	72%
2,637,828	-	2,687,804	100%	73%
2,687,805	-	2,738,165	100%	74%
2,738,166	-	2,788,911	100%	75%
2,788,912	-	2,840,053	100%	76%
2,840,054	-	2,891,589	100%	77%
2,891,590	-	2,943,528	100%	78%
2,943,529	-	2,995,872	100%	79%
2,995,873	-	3,048,628	100%	80%
3,048,629	-	3,101,801	100%	81%
3,101,802	-	3,155,392	100%	82%
3,155,393	-	3,209,409	100%	83%
3,209,410	-	3,263,856	100%	84%
3,263,857	-	3,318,741	100%	85%
3,318,742	and higher		100%	86%

AMENDATORY SECTION (Amending WSR 13-24-073, filed 11/30/13, effective 1/1/14)

WAC 296-17-885 Table III.

Expected Loss Rates and Primary Ratios

by Risk Classification and Fiscal Year

Expected Loss Rates in Dollars Per Worker Hour

Effective January 1, ((2014)) 2015


Class	((2010)) 2011	((2011)) 2012	((2012)) 2013	Primary Ratio
((0101	1.6300	1.4318	1.2118	0.394
0103	1.8412	1.6229	1.3794	0.408
0104	1.0651	0.9285	0.7739	0.445
0105	1.5554	1.3473	1.1053	0.515
0107	1.1063	0.9658	0.8063	0.439
0108	1.0651	0.9285	0.7739	0.445
0112	0.8228	0.7178	0.5981	0.464
0201	2.0439	1.7909	1.5124	0.363
0202	3.3845	2.9623	2.4892	0.412
0210	1.1124	0.9708	0.8121	0.418
0212	1.3624	1.1864	0.9874	0.445
0214	1.5043	1.3140	1.0997	0.431
0217	1.4061	1.2284	1.0281	0.438
0219	1.1735	1.0211	0.8484	0.447
0301	0.8653	0.7559	0.6296	0.497
0302	2.3884	2.0831	1.7424	0.407
0303	1.7992	1.5755	1.3252	0.418
0306	1.1101	0.9641	0.7982	0.449
0307	0.9641	0.8382	0.6940	0.466
0308	0.6757	0.5893	0.4877	0.539
0403	1.9658	1.7033	1.4028	0.478
0502	1.4122	1.2292	1.0231	0.433
0504	1.9101	1.6848	1.4326	0.426
0507	3.5127	3.1001	2.6385	0.427
0508	1.8984	1.6572	1.3893	0.392
0509	1.5904	1.3957	1.1794	0.390
0510	2.2050	1.9357	1.6336	0.428
0511	1.6710	1.4495	1.1962	0.465
0512	1.4698	1.2839	1.0727	0.447
0513	0.9173	0.7998	0.6667	0.447
0514	1.9479	1.6904	1.3941	0.484
0516	1.6632	1.4562	1.2241	0.421
0517	2.5001	2.2034	1.8738	0.410
0518	1.4862	1.3001	1.0918	0.408
0519	1.9044	1.6647	1.3943	0.439
0521	0.5869	0.5134	0.4301	0.450
0601	0.6470	0.5622	0.4648	0.467
0602	0.7444	0.6449	0.5318	0.451
0603	0.9233	0.8067	0.6755	0.421
0604	1.3067	1.1437	0.9548	0.504
0606	0.6746	0.5838	0.4773	0.534
0607	0.8160	0.7077	0.5823	0.507
0608	0.3601	0.3149	0.2630	0.472
0701	1.8594	1.6281	1.3750	0.344
0803	0.5878	0.5097	0.4183	0.527
0901	1.4862	1.3001	1.0918	0.408
1002	1.0020	0.8780	0.7370	0.456
1003	0.8789	0.7682	0.6411	0.479
1004	0.5927	0.5132	0.4219	0.483
1005	9.1304	7.9285	6.5802	0.434
1006	0.0944	0.0814	0.0662	0.535
1007	0.3687	0.3199	0.2638	0.463
1101	0.8843	0.7644	0.6248	0.520
1102	1.6131	1.4019	1.1618	0.465
1103	1.4012	1.2201	1.0142	0.462
1104	0.7176	0.6231	0.5123	0.531
1105	0.9185	0.7998	0.6642	0.465
1106	0.3454	0.3053	0.2588	0.491
1108	0.6626	0.5784	0.4803	0.507
1109	1.6733	1.4554	1.2057	0.487
1301	0.6239	0.5336	0.4275	0.545
1303	0.2524	0.2175	0.1760	0.553
1304	0.0329	0.0285	0.0233	0.517
1305	0.5509	0.4794	0.3961	0.513
1401	0.2476	0.2158	0.1787	0.524
1404	1.0206	0.8846	0.7255	0.544
1405	0.9251	0.7904	0.6306	0.575
1407	0.6178	0.5389	0.4468	0.524
1501	0.7387	0.6360	0.5159	0.538
1507	0.6805	0.5911	0.4874	0.506
1701	0.8506	0.7428	0.6206	0.456
1702	1.7499	1.5372	1.3043	0.354
1703	1.0080	0.8755	0.7280	0.394
1704	0.8506	0.7428	0.6206	0.456
1801	0.4900	0.4340	0.3712	0.419
1802	0.8261	0.7171	0.5897	0.500
2002	0.9219	0.8062	0.6728	0.490
2004	0.8318	0.7243	0.5991	0.508
2007	0.6926	0.6075	0.5092	0.496
2008	0.4185	0.3667	0.3067	0.491
2009	0.4125	0.3601	0.2985	0.533
2101	0.8782	0.7672	0.6378	0.523
2102	0.7513	0.6514	0.5345	0.527
2104	0.3626	0.3186	0.2652	0.577
2105	0.6948	0.6005	0.4894	0.541
2106	0.5629	0.4926	0.4103	0.514
2201	0.3015	0.2635	0.2193	0.527
2202	0.8704	0.7543	0.6192	0.519
2203	0.5530	0.4815	0.3969	0.547
2204	0.3015	0.2635	0.2193	0.527
2401	0.5153	0.4445	0.3626	0.504
2903	0.7615	0.6665	0.5558	0.513
2904	0.7901	0.6891	0.5727	0.486
2905	0.7182	0.6269	0.5202	0.525
2906	0.4194	0.3688	0.3090	0.509
2907	0.5891	0.5136	0.4252	0.522
2908	1.2529	1.1008	0.9273	0.463
2909	0.4693	0.4089	0.3380	0.530
3101	0.8243	0.7190	0.5968	0.494
3102	0.2807	0.2456	0.2045	0.506
3103	0.5734	0.5017	0.4199	0.470
3104	0.7205	0.6284	0.5220	0.490
3105	0.8830	0.7697	0.6371	0.520
3303	0.5110	0.4425	0.3621	0.533
3304	0.5685	0.4987	0.4163	0.540
3309	0.4498	0.3943	0.3305	0.475
3402	0.5492	0.4800	0.3999	0.487
3403	0.2265	0.1987	0.1663	0.484
3404	0.5239	0.4548	0.3735	0.534
3405	0.3200	0.2782	0.2290	0.530
3406	0.3255	0.2813	0.2285	0.579
3407	0.8828	0.7659	0.6314	0.487
3408	0.2796	0.2388	0.1901	0.592
3409	0.1881	0.1623	0.1316	0.585
3410	0.2459	0.2151	0.1787	0.539
3411	0.5846	0.5090	0.4220	0.479
3412	0.6684	0.5829	0.4856	0.452
3414	0.7534	0.6582	0.5489	0.483
3415	0.8955	0.7919	0.6762	0.410
3501	1.1805	1.0280	0.8533	0.486
3503	0.3683	0.3238	0.2711	0.537
3506	0.9791	0.8437	0.6864	0.504
3509	0.4605	0.4002	0.3285	0.563
3510	0.3987	0.3467	0.2854	0.533
3511	0.6676	0.5866	0.4941	0.459
3512	0.4281	0.3729	0.3072	0.551
3513	0.6409	0.5662	0.4800	0.486
3602	0.1245	0.1086	0.0896	0.533
3603	0.5720	0.4987	0.4124	0.531
3604	0.8348	0.7430	0.6371	0.466
3605	0.6091	0.5271	0.4317	0.513
3701	0.2807	0.2456	0.2045	0.506
3702	0.5204	0.4506	0.3683	0.542
3708	0.7074	0.6121	0.5008	0.526
3802	0.2476	0.2158	0.1784	0.538
3808	0.4590	0.4000	0.3326	0.466
3901	0.1808	0.1584	0.1316	0.561
3902	0.5212	0.4548	0.3760	0.553
3903	1.2827	1.1309	0.9545	0.504
3905	0.1667	0.1459	0.1207	0.573
3906	0.5308	0.4660	0.3903	0.516
3909	0.3764	0.3290	0.2730	0.538
4002	0.5212	0.4548	0.3760	0.553
4101	0.3745	0.3255	0.2685	0.513
4103	0.6583	0.5695	0.4647	0.553
4107	0.1911	0.1667	0.1382	0.518
4108	0.2216	0.1927	0.1585	0.547
4109	0.2280	0.1994	0.1661	0.505
4201	0.7556	0.6523	0.5335	0.488
4301	0.7981	0.6971	0.5791	0.527
4302	0.8582	0.7424	0.6061	0.542
4304	1.0752	0.9476	0.7998	0.497
4305	1.2702	1.0956	0.8933	0.508
4401	0.4711	0.4159	0.3519	0.480
4402	0.9215	0.7985	0.6542	0.543
4404	0.5815	0.5104	0.4278	0.496
4501	0.2277	0.1974	0.1611	0.577
4502	0.0529	0.0461	0.0381	0.532
4504	0.1429	0.1240	0.1011	0.580
4601	0.8930	0.7770	0.6434	0.499
4801	3.3845	2.9623	2.4892	0.412
4802	0.3676	0.3230	0.2709	0.511
4803	0.3600	0.3152	0.2614	0.582
4804	0.5853	0.5109	0.4227	0.554
4805	0.3868	0.3372	0.2786	0.546
4806	0.0783	0.0690	0.0578	0.539
4808	0.5279	0.4640	0.3902	0.492
4809	0.3731	0.3278	0.2742	0.536
4810	0.1764	0.1549	0.1293	0.560
4811	0.4145	0.3628	0.3010	0.565
4812	0.4352	0.3804	0.3155	0.537
4813	0.1988	0.1744	0.1456	0.542
4814	0.1410	0.1246	0.1051	0.555
4815	0.3308	0.2921	0.2456	0.577
4816	0.4881	0.4349	0.3728	0.509
4900	0.1829	0.1607	0.1358	0.400
4901	0.0595	0.0519	0.0431	0.482
4902	0.1452	0.1256	0.1023	0.544
4903	0.1941	0.1668	0.1342	0.579
4904	0.0271	0.0236	0.0194	0.561
4905	0.4623	0.4054	0.3374	0.568
4906	0.1185	0.1020	0.0825	0.559
4907	0.0658	0.0575	0.0476	0.540
4908	0.1133	0.0990	0.0814	0.560
4909	0.0448	0.0399	0.0337	0.521
4910	0.5171	0.4501	0.3721	0.514
4911	0.0771	0.0671	0.0557	0.496
5001	9.2063	8.1444	6.9919	0.354
5002	0.7012	0.6050	0.4922	0.532
5003	2.3002	1.9901	1.6412	0.437
5004	0.8928	0.7868	0.6665	0.454
5005	0.8625	0.7535	0.6315	0.436
5006	1.5030	1.3204	1.1201	0.378
5101	1.0446	0.9057	0.7459	0.482
5103	0.9797	0.8538	0.7041	0.548
5106	0.9797	0.8538	0.7041	0.548
5108	0.9545	0.8323	0.6883	0.533
5109	0.6675	0.5741	0.4657	0.516
5201	0.4263	0.3700	0.3042	0.517
5204	1.1495	1.0042	0.8389	0.460
5206	0.4152	0.3632	0.3035	0.470
5207	0.1744	0.1532	0.1279	0.544
5208	0.8716	0.7593	0.6283	0.513
5209	0.7904	0.6900	0.5744	0.477
5300	0.1451	0.1251	0.1015	0.555
5301	0.0402	0.0349	0.0286	0.549
5302	0.0159	0.0139	0.0114	0.502
5305	0.0655	0.0567	0.0462	0.583
5306	0.0552	0.0481	0.0395	0.566
5307	0.8131	0.7029	0.5754	0.506
5308	0.1171	0.1013	0.0825	0.575
6103	0.1042	0.0907	0.0742	0.595
6104	0.4884	0.4238	0.3477	0.542
6105	0.4421	0.3839	0.3163	0.502
6107	0.1626	0.1434	0.1198	0.560
6108	0.4966	0.4335	0.3581	0.557
6109	0.1192	0.1032	0.0843	0.536
6110	0.6945	0.6032	0.4963	0.532
6120	0.3655	0.3141	0.2538	0.546
6121	0.3981	0.3470	0.2876	0.503
6201	0.3489	0.3053	0.2549	0.481
6202	0.7749	0.6751	0.5588	0.511
6203	0.1322	0.1153	0.0945	0.620
6204	0.1593	0.1387	0.1141	0.564
6205	0.2667	0.2335	0.1945	0.526
6206	0.2671	0.2332	0.1931	0.537
6207	1.5246	1.3476	1.1420	0.509
6208	0.3066	0.2686	0.2232	0.561
6209	0.3343	0.2932	0.2447	0.521
6301	0.1430	0.1238	0.1018	0.480
6303	0.0853	0.0742	0.0613	0.524
6304	0.3566	0.3133	0.2618	0.546
6305	0.1273	0.1106	0.0906	0.576
6306	0.3642	0.3169	0.2615	0.513
6308	0.0760	0.0658	0.0541	0.532
6309	0.2367	0.2068	0.1715	0.527
6402	0.3059	0.2664	0.2190	0.565
6403	0.1961	0.1717	0.1427	0.552
6404	0.3222	0.2812	0.2325	0.556
6405	0.6218	0.5396	0.4439	0.507
6406	0.1428	0.1243	0.1020	0.579
6407	0.2824	0.2462	0.2031	0.548
6408	0.5161	0.4492	0.3712	0.514
6409	0.7854	0.6839	0.5668	0.487
6410	0.3613	0.3136	0.2576	0.533
6501	0.1734	0.1503	0.1230	0.558
6502	0.0369	0.0322	0.0268	0.532
6503	0.0814	0.0705	0.0578	0.505
6504	0.4311	0.3768	0.3113	0.573
6505	0.1611	0.1405	0.1151	0.608
6506	0.1419	0.1233	0.1010	0.569
6509	0.3985	0.3490	0.2896	0.558
6510	0.4734	0.4132	0.3451	0.451
6511	0.4639	0.4041	0.3336	0.548
6512	0.1483	0.1300	0.1089	0.482
6601	0.2476	0.2158	0.1787	0.524
6602	0.6297	0.5510	0.4585	0.537
6603	0.3571	0.3119	0.2592	0.517
6604	0.0991	0.0862	0.0708	0.559
6605	0.4294	0.3702	0.2995	0.571
6607	0.1766	0.1546	0.1289	0.517
6608	0.6118	0.5316	0.4416	0.414
6620	3.8112	3.2507	2.5890	0.564
6704	0.1486	0.1296	0.1073	0.533
6705	1.0416	0.9069	0.7451	0.582
6706	0.3466	0.3072	0.2615	0.498
6707	6.6547	5.7073	4.5437	0.647
6708	9.7272	8.8162	7.7756	0.442
6709	0.3042	0.2662	0.2214	0.534
6801	0.8595	0.7355	0.5888	0.553
6802	0.6993	0.6055	0.4936	0.571
6803	0.7953	0.7028	0.6023	0.335
6804	0.3735	0.3274	0.2729	0.520
6809	6.0542	5.2755	4.3339	0.562
6901	0.0246	0.0232	0.0203	0.756
6902	1.0305	0.9012	0.7566	0.418
6903	7.1519	6.4089	5.6176	0.311
6904	0.7155	0.6087	0.4834	0.551
6905	0.5910	0.5031	0.3984	0.582
6906	0.2380	0.2210	0.1977	0.658
6907	1.3592	1.1822	0.9758	0.524
6908	0.4725	0.4129	0.3438	0.502
6909	0.1372	0.1196	0.0985	0.547
7100	0.0367	0.0326	0.0277	0.466
7101	0.0266	0.0235	0.0198	0.448
7102	4.9959	4.4570	3.8132	0.547
7103	0.8151	0.7000	0.5657	0.537
7104	0.0380	0.0329	0.0268	0.569
7105	0.0271	0.0237	0.0195	0.531
7106	0.3215	0.2785	0.2270	0.592
7107	0.2903	0.2549	0.2129	0.550
7108	0.2255	0.1979	0.1653	0.547
7109	0.1713	0.1488	0.1219	0.566
7110	0.3586	0.3129	0.2610	0.461
7111	0.4916	0.4281	0.3565	0.441
7112	0.8536	0.7439	0.6141	0.549
7113	0.4613	0.4038	0.3363	0.535
7114	0.7814	0.6797	0.5575	0.587
7115	0.5837	0.5128	0.4290	0.540
7116	0.7282	0.6362	0.5296	0.508
7117	1.3172	1.1518	0.9575	0.516
7118	1.6973	1.4874	1.2434	0.508
7119	1.7134	1.4800	1.2066	0.546
7120	6.9938	6.1112	5.0906	0.496
7121	6.5478	5.7217	4.7661	0.496
7122	0.5161	0.4509	0.3738	0.544
7200	1.7596	1.5100	1.2209	0.522
7201	2.0650	1.7774	1.4452	0.513
7202	0.0329	0.0288	0.0240	0.465
7203	0.1459	0.1294	0.1089	0.575
7204	0.0000	0.0000	0.0000	0.500
7205	0.0000	0.0000	0.0000	0.500
7301	0.4978	0.4360	0.3634	0.513
7302	1.0741	0.9435	0.7929	0.494
7307	0.5159	0.4534	0.3814	0.500
7308	0.4422	0.3859	0.3189	0.559
7309	0.3352	0.2932	0.2430	0.565
7400	2.0650	1.7774	1.4452	0.513))
0101	1.3931	1.1978	1.0287	0.388
0103	1.6879	1.4600	1.2570	0.409
0104	1.0741	0.9214	0.7843	0.442
0105	1.4975	1.2814	1.0764	0.525
0106	1.9276	1.6567	1.4088	0.460
0107	1.0190	0.8749	0.7465	0.443
0108	1.0741	0.9214	0.7843	0.442
0112	0.8235	0.7072	0.6015	0.453
0201	1.8328	1.5687	1.3404	0.383
0202	3.2810	2.8197	2.4070	0.413
0210	1.0471	0.8987	0.7671	0.414
0212	1.3417	1.1517	0.9818	0.435
0214	1.4405	1.2326	1.0466	0.445
0217	1.4908	1.2811	1.0931	0.433
0219	1.0575	0.9053	0.7690	0.439
0301	0.8950	0.7735	0.6598	0.503
0302	2.3557	2.0149	1.7184	0.403
0303	1.8164	1.5615	1.3369	0.418
0306	1.0513	0.8969	0.7590	0.453
0307	0.9603	0.8228	0.6989	0.452
0308	0.6468	0.5603	0.4773	0.535
0403	1.8397	1.5745	1.3304	0.476
0502	1.4246	1.2202	1.0385	0.425
0504	1.8659	1.6214	1.3986	0.421
0507	3.4835	3.0300	2.6149	0.426
0508	1.7448	1.4898	1.2700	0.393
0509	1.3139	1.1282	0.9670	0.401
0510	2.2501	1.9430	1.6644	0.439
0511	1.6365	1.3992	1.1859	0.460
0512	1.3027	1.1197	0.9542	0.463
0513	0.9446	0.8112	0.6922	0.434
0514	1.8108	1.5485	1.3086	0.488
0516	1.5724	1.3522	1.1564	0.423
0517	2.3954	2.0786	1.7940	0.407
0518	1.3719	1.1753	1.0039	0.410
0519	1.7400	1.4923	1.2672	0.462
0521	0.5486	0.4739	0.4062	0.450
0601	0.5923	0.5062	0.4281	0.478
0602	0.7197	0.6126	0.5181	0.442
0603	0.8052	0.6896	0.5877	0.427
0604	1.2120	1.0495	0.8979	0.492
0606	0.6328	0.5417	0.4552	0.543
0607	0.7928	0.6816	0.5782	0.495
0608	0.3381	0.2915	0.2489	0.466
0701	1.7350	1.4804	1.2702	0.348
0803	0.5748	0.4909	0.4120	0.544
0901	1.3719	1.1753	1.0039	0.410
1002	0.9317	0.8019	0.6835	0.468
1003	0.7974	0.6874	0.5856	0.477
1004	0.5387	0.4603	0.3879	0.483
1005	8.7229	7.4569	6.3003	0.436
1006	0.1081	0.0923	0.0772	0.559
1007	0.3334	0.2843	0.2402	0.464
1101	0.8580	0.7324	0.6149	0.525
1102	1.5113	1.2942	1.0966	0.459
1103	1.2966	1.1112	0.9420	0.472
1104	0.6932	0.5959	0.5029	0.538
1105	0.9133	0.7837	0.6657	0.471
1106	0.3223	0.2814	0.2427	0.491
1108	0.6016	0.5194	0.4431	0.501
1109	1.5223	1.3100	1.1104	0.496
1301	0.5860	0.4947	0.4090	0.554
1303	0.2529	0.2151	0.1789	0.569
1304	0.0304	0.0260	0.0219	0.524
1305	0.5061	0.4352	0.3694	0.511
1401	0.2488	0.2186	0.1897	0.448
1404	0.9300	0.7995	0.6754	0.544
1405	0.8640	0.7337	0.6082	0.583
1407	0.6000	0.5175	0.4386	0.532
1501	0.7037	0.5992	0.5014	0.543
1507	0.6499	0.5580	0.4717	0.511
1701	0.7909	0.6785	0.5747	0.467
1702	1.6510	1.4170	1.2187	0.359
1703	0.9628	0.8182	0.6942	0.399
1704	0.7909	0.6785	0.5747	0.467
1801	0.4733	0.4118	0.3566	0.422
1802	0.7735	0.6620	0.5574	0.499
2002	0.9031	0.7796	0.6652	0.485
2004	0.7312	0.6300	0.5347	0.510
2007	0.7031	0.6095	0.5213	0.503
2008	0.3954	0.3419	0.2921	0.494
2009	0.3730	0.3216	0.2725	0.553
2101	0.7603	0.6607	0.5660	0.507
2102	0.7215	0.6186	0.5208	0.536
2104	0.3452	0.3014	0.2577	0.586
2105	0.7121	0.6086	0.5101	0.548
2106	0.5113	0.4435	0.3795	0.506
2201	0.2797	0.2422	0.2064	0.538
2202	0.8117	0.6950	0.5853	0.527
2203	0.5229	0.4509	0.3814	0.551
2204	0.2797	0.2422	0.2064	0.538
2401	0.4664	0.3984	0.3355	0.496
2903	0.7346	0.6365	0.5436	0.510
2904	0.7638	0.6567	0.5572	0.500
2905	0.6561	0.5670	0.4824