Washington law (RCW 51.48.030) requires every employer to make, keep, and preserve records which are adequate to facilitate the determination of premiums due to the state for workers' compensation insurance for their covered workers. In the administration of Title 51 RCW, the department of labor and industries has deemed the records and information required in the various subsections of this section to be essential in the determination of premiums due to the state fund. The records so specified and required, shall be provided at the time of audit to any authorized representative of the department who has requested them.

Failure to produce the requested records within 30 days of the request, or within an agreed upon time period shall constitute prima facie evidence of noncompliance with this rule and shall invoke the statutory bar to challenge found in RCW 51.48.030 and/or 51.48.040. See WAC 296-17-925, 296-17-930, and 296-17-935 for additional reporting and recordkeeping requirements for qualifying volunteers, student volunteers, and unpaid students.

(1) Employment records. Every employer shall with respect to each worker, make, keep, and preserve original records containing all of the following information for three full calendar years following the calendar year in which employment occurred:

(a) The name of each worker;

(b) The Social Security number of each worker;

(c) The beginning date of employment for each worker and, if applicable, the separation date of employment of each such worker;

(d) The basis upon which wages are paid to each worker;

(e) The number of units earned or produced for each worker paid on a piecework basis;

(f) The risk classification applicable to each worker whenever the worker hours of any one employee are being divided between two or more classifications;

(g) The number of actual hours worked (WAC 296-17-31002) by each worker, unless another basis of computing hours worked is prescribed in WAC 296-17-31021 or 296-17-935;

(h) A summary time record for each worker showing the calendar day or days of the week work was performed and the actual number of hours worked each work day;

(i) The workers' total gross pay period earnings;

(j) The specific sums withheld from the earnings of each worker, and the purpose of each sum withheld;

(k) The net pay earned by each such worker.

(2) Business, financial records, and record retention. Every employer is required to keep and preserve all original employment time records for three full calendar years following the calendar year in which employment occurred. The three-year period is specified in WAC 296-17-352 as the composite period from the date any such premium became due.

Employers who pay their workers by check are required to keep and preserve all check registers and bank statements. Employers who pay their workers by cash are required to keep and preserve records of these cash transactions which provide a detailed record of wages paid to each worker.

(3) Recordkeeping - Estimated premium computation. Any employer required by this section to make, keep, and preserve records containing the information as specified in subsections (1) and (2) of this section, who fails to make, keep, and preserve such records, shall for the purpose of premium calculation assume worker hours using the average hourly wage rate for each classification, and also will be subject to penalties prescribed in subsection (4) of this section. The records compiled by the department shall be the basis for determining the average hourly wage rate: Provided, That the average hourly wage rate shall be no less than the state minimum wage existing at the time such assumed hours are worked. ((Notwithstanding any other provisions of this section, workers employed in a work activity center subject to Classification 7309 shall be reported on the basis of the average hourly wage.))

(4) Failure to maintain records - Penalties. Any employer required by this section to make, keep, and preserve records containing the information as specified in subsections (1) and (2) of this section, who fails to make, keep, and preserve such record, shall be liable, subject to RCW 51.48.030. Beginning July 1, 2023, as authorized by RCW 51.48.095, this penalty will be adjusted for inflation every three years based on the consumer price index (Seattle, Washington area for urban wage earners and clerical workers, all items compiled by the Bureau of Labor Statistics of the United States Department of Labor) and posted to the L&I website. Failure to make, keep, and preserve records containing the information as specified in subsections (1) and (2) of this section, for a single employee shall constitute one offense, for two employees two offenses, and so forth. The department may waive penalties for the first-time or de minimis violations of this section. Any penalty that is waived under this section may be reinstated and imposed in addition to any additional penalties associated with a subsequent violation or failure within a year to correct the previous violation as required by the department.

The definitions in this section shall apply throughout WAC 296-17-873 through 296-17-87306.

(1) "Entity" means an individual, partnership, corporation, limited liability company, professional limited liability company, unincorporated association, or fiduciary operation (e.g. trust, receivership, or estate of deceased individual).

(2) "Majority interest" means more than ((fifty))50 percent ownership in the firm (business). If the owners of the firm (business) are a partnership, majority interest means more than ((fifty))50 percent of the general partners' ownership in the firm (business). Majority interest in a partnership shall be determined in proportion to the general partners' ownership of the firm (business). For example, in a three-way partnership … partner A owns ((twenty))20 percent of the business, partner B owns ((twenty))20 percent of the business, and partner C owns ((sixty))60 percent of the business … if partner A sold his/her share of the business, a majority interest still exists as partners B and C retain a majority interest (((eighty))80 percent) in the firm (business). Limited partners shall not be considered to have an ownership interest for purpose of these rules.

(3) "Joint venture" means a combination of two or more entities, entered into for the purpose of carrying to completion a specified job of limited duration.

(4) "Employee leasing entity" means a firm (business) which provides workers on a long-term basis to another firm.

((Applies to contractors engaged in the construction or erection, dismantling, maintenance or repair of iron, steel, or wood radio, television, cellular or water towers, poles, towers and those towers which are not covered by another classification (N.O.C.). Work contemplated by this classification includes, but is not limited to, clearing of land (if done by the foundation/excavation contractor), excavating for the foundation, the placement of forms, installation of reinforcing steel, pouring and finishing the foundation, on-site fabrication and assembly of parts, erecting the frame, installation of scaffolding, raising structural members by crane and welding or bolting them into place, and the installation, removal, service and/or repair of antennas, dish units and/or other transmitting/receiving apparatus to the structure. This classification also includes the delivery of material and supplies to the job site when done by employees of an employer having operations subject to this classification.

Special notes: This classification does not allow separate reporting of excavation or foundation irrespective of who performs the work. Construction of a water cooling structure that uses a horizontal rather than tower-like design is to be reported separately in classification 0518.))

((Applies to contractors engaged in the construction, maintenance or repair of overhead telephone or telegraph lines, poles and towers. Work contemplated by this classification includes, but is not limited to, clearing a right of way (excluding logging-type operations), boring holes for poles to be set in, installing cross arms, insulators and brackets on poles (which may be wood or metal), setting poles or towers into position, installing guy wires if necessary, stringing the lines, incidental tree topping, tying into the low-voltage power source, and making service connections when done by employees of an employer having operations subject to this classification. Towers may be of a solid wall, cylindrical steel construction or of a fabricated steel cross member design reaching a height of about 50 feet, and are secured to a concrete pad or set into the ground. They may be used to elevate the lines to cross long distances or to support microwave antennae or receivers.

Special note: If done by a telephone or telegraph company, the work described above is included in classification 1303; if done by a cable television company it is included in classification 1305; if done by an electric utility company it is included in classification 1301. If a specialty contractor is only stringing a combination of types of overhead lines, and not erecting poles or towers, classification 0509-03 is still applicable.))

((Applies to contractors engaged in the installation, service or repair of garage or overhead doors made of wood or metal. As part of a new construction project, the installation usually occurs before the building or structure is painted. Garage or overhead door installation can also occur as a replacement to an existing door or as an alteration or addition to a building or structure. The process involves installing door tracks on both sides of the doorway, inserting the door, which usually consists of panels or sections, into the tracks, and attaching panels or sections to one another. This classification also includes the installation of automatic door openers when performed as a part of the garage or overhead door installation contract, and by the same contractor installing the doors.

This classification excludes sheet metal installation such as siding, gutters and downspouts, and nonstructural sheet metal patio covers/carports which are to be reported separately in classification 0519; the installation, repair or dismantling of portable bleachers or stages which is to be reported separately in classification 0603; and the erection of commercial metal carports, service station canopies, and structural iron or steel work as part of a building or structure which is to be reported separately in classification 0518.))

((Applies to establishments engaged as dealers or processors of ferrous and nonferrous scrap metals for resale. Ferrous metals are primarily composed of iron or steel. Nonferrous metals include, but are not limited to, aluminum, brass, bronze, copper, lead, magnesium, pewter, tin, and zinc. If the dealer collects scrap metals from mills, foundries, refineries, or fabricators, they usually leave dumpster containers with the "customer" and pick up the full containers with their own trucks. If they buy scrap from independent collectors, the collectors bring the metals to the dealer's yard. In either case, the metal is weighed, graded, and sorted by type at the dealer's yard. It may be resold as is to customers who occasionally come to the yard; however, it is usually further processed and prepared for shipping to industrial customers. Shipping is done by rail, ship, or common carrier. As an incidental service, scrap dealers may also buy back recyclable goods such as, but not limited to, aluminum cans, glass, and batteries; this activity is included within the scope of this classification when performed by employees of employers subject to this classification. Processing includes one or more of the following operations: Cutting off impure metals or plastic parts with acetylene cutting torches; cutting scraps into smaller pieces with alligator shears or cutting torches; slicing heavier scrap metals or flattened automobiles with hydraulic guillotine shears; crushing auto bodies with crushers; ripping apart large pieces of scrap with shredders; separating metal from rubber, plastic, wood, dirt, and other materials with magnetic separators; removing insulated coverings from copper wire with wire choppers, and compressing scraps into bales with balers. Additional machinery includes, but is not limited to, conveyors, scales, forklifts, tractor-trailer trucks, cranes, electromagnets or grapples, front end loaders, and grinders. Because of recent EPA regulations, instead of melting down metals in their own furnaces, scrap dealers usually ship it to foundries or steel mills that conform with the regulations. However, reduction of metals is included within the scope of this classification if performed by an establishment subject to this classification.

Special note: Scrap metal dealers vary widely in the type of metals or usable items they buy and sell. Often the term "junk yards" is used to describe dealers who carry a sizable inventory of used goods, such as, but not limited to, bottles, rags, paper, appliances, nails, rubber, in addition to scrap metal in varying amounts. It is the activity of the business that must be considered when determining the classification, rather than how the business refers to its activities. Receiving/buy-back stations for recyclable items in classification 2102 are different from dealers in classification 0604. Receiving stations buy back only recyclable items which they do not process, other than condensing the materials into bales, and selling it to others.))

((Applies to establishments engaged in the installation, service and/or repair of vending, coin- or token-operated machines. Operations contemplated by this classification include, but are not limited to, delivering machines to desired location, unloading and setting up machines, servicing machines, collecting money, repairing machines, and restocking product into machines. Coin-operated machines include pay telephone booths, weight machines, juke boxes, change makers, pull tabs, slot machines, and similar gaming devices. Vending machine products include, but are not limited to, soft drinks, candies, sandwiches, stamps, cigarettes, frozen desserts, coffee, and personal hygiene products. This classification also includes the preparation of products such as, but not limited to, salads, sandwiches, cookies, and desserts, and honor snack food services when performed by employees of an employer subject to this classification.

Applies to establishments engaged in the placement and servicing of coin- or token-operated amusement devices, not covered by another classification (N.O.C.), within stores and shopping malls for use by the general public. Operations contemplated by this classification include, but are not limited to, the installation, service, repair, or removal of the devices, such as, but not limited to, video games, pinball machines, carrousels and small amusement rides for children. Establishments subject to this classification generally are not involved in the operations of arcades or amusement rides. If an establishment subject to this classification also operates a video or amusement arcade, such operations may be reported separately in classification 6406 provided all the conditions of the general reporting rules covering the operation of a secondary business have been met.))

((Applies to establishments engaged in the installation, service and/or repair of electrical or gas household appliances and to dealers of used electrical or gas household appliances. Many establishments covered by this classification have small retail store operations where they offer reconditioned or second hand appliances for sale, a parts department, and an area where appliances brought into the shop are repaired. Although this classification deals primarily with service away from the shop, the store, parts department and shop operations are included within the scope of this classification. The term "household appliances" includes, but is not limited to, stoves, ovens, ranges, dishwashers, refrigerators, trash compactors, television sets, residential type garage door openers, washing machines, and clothes dryers. This classification also applies to the installation, service or repair of automated teller machines. Repair services provided by establishments subject to this classification may also include related smaller appliances such as video players, portable television sets, stereo systems, microwave and toaster ovens, blenders, coffee makers and mixers. The servicing of water softening systems, coffee and juice machines, and beer taps is also included in this classification.

This classification excludes retail and wholesale store operations which are to be reported separately in the applicable store classification.))

((Applies to establishments engaged in the building and/or repair of ships not covered by another classification (N.O.C.) and to the dismantling of hulls. Ships contemplated by this classification are recreational vessels under sixty-five feet and some commercial vessels such as, but not limited to, military vessels, tugs, scows, and barges. This classification may also include vessels over sixty-five feet that do not meet the situs and status provisions of the United States Longshore and Harbor Workers Compensation Act. This classification includes shop operations.

Special note: This classification is seldom assigned as most work would be covered by LHWCA. Commercial vessels included in this classification are required to have a Small Vessel Exception Certificate issued by the U.S. Department of Labor.))

1408-00 Passenger transportation network companies. This classification is for reporting TNC drivers for all dispatch platform time and passenger platform time.

Businesses providing passenger transportation to others, including:

• Transportation network companies as defined in Title 49 RCW. Special reporting and coverage requirements in WAC 296-17-35205.

• Operation of the vehicle;

• Loading/unloading passengers' luggage;

• Assisting passengers in and out of the vehicle.

• Businesses that employ taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW; and WAC 296-17-35205, which describes special reporting. Classified in 1401;

• Taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW 51.32.030 and as defined in WAC 296-17-31007. Classified in 1401;

• Businesses that operate ambulance services are classified in 1405;

• Businesses that operate cabulance and paratransit services exclusively are classified in 1404;

• Dispatchers with no other job duties may be classified separately in 4904; and

• Businesses engaged in maintenance/repair of vehicles report maintenance/repair worker hours are classified separately in 3411.

Special note: If all conditions are met for the general reporting rules about standard exception employees, classification 4904 may be assigned.

1409-00 Passenger transportation network company driver death benefit claims. This classification is only to be used to assign claims for death benefits for drivers who meet the criteria set forth in chapter 51.32 RCW passed by 2024 legislature session. No hours will be reported or premium paid for this classification and no standalone classification rate will be developed.

((Applies to establishments engaged as building material dealers or lumber yards. For purposes of this classification the term "building materials" includes, but is not limited to, such items as wallboard, roofing, insulation, sheet metal, bricks, blocks, windows, fixtures, cabinets, doors, linoleum, tile, paneling, interior wood and plastic trim and molding, concrete mix, pipe, plumbing, and electrical supplies. In addition, such establishments often carry a variety of paints and accessories, garden tools and accessories, and hardware items such as nails, nuts and bolts, tools, hinges, doorknobs, locks, and more. It is not uncommon for a building material dealer to specialize and sell only one of the above types of items. Establishments engaged as lumber yards carry a diverse line of wood and lumber products and usually with sufficient quantity to build an entire wood structure. This line of wood and lumber products could include beams, planks, boards, plywood, an array of dimensional lumber (1x2, 2x4, 2x12, etc.), fence posts, railroad ties, shakes and shingles, siding, wood paneling, as well as interior wood trim and molding. Such establishments often carry a variety of other building materials such as electrical supplies, pipe and plumbing supplies, fixtures, cabinets, doors, windows, wallboard, insulation, linoleum, tile, paneling, bricks, blocks, concrete mix, roofing materials, sheet metal and more. These establishments often utilize one or more covered sheds to protect less durable materials from the outside climate, and will also utilize an uncovered open yard type of environment for storage of more durable wood, lumber, and building materials. In addition, such establishments could also have an inside store operation to include a variety of items such as hand and power tools, table saws, paints and varnishes, caulking, and a variety of hardware type items such as nails, nuts and bolts, hinges, doorknobs, locks, and more. This classification also includes retail/wholesale fence material dealers. This classification includes all store and yard operations and the transfer of materials or inventory between related stores.

This classification excludes sheet metal fabrication shops which are to be reported separately in classification 3404; delivery drivers (other than those involved in transferring materials or inventory between related stores) who are to be reported separately in classification 1101; all other nondelivery activities conducted away from the store or yard; and all service or repair work which is to be reported separately in the applicable classification whether it is conducted at the store or a customer's location.))

((Applies to establishments engaged in the sale of fertilizer, anhydrous ammonia, and agricultural chemicals. This classification includes the mixing of wet or dry chemical fertilizers all of which fall into one of three categories: Nitrogen, phosphate or potassium. Fertilizer dealers may use a chemical or mechanical process to mix one or more of the basic fertilizers or combine portions of each per customer specifications. Included in this classification is the manufacture, distribution, and application of anhydrous ammonia which is dry ammonia gas compressed into a liquid and used as a fertilizer. Also included in this classification are establishments that sell and distribute "natural" fertilizers (manure). Typical establishments in this classification include, but are not limited to, commercial fertilizer dealers, farmer co-ops, and grange supply dealers which may do some chemical mixing but are more predominately involved in the sales and delivery of the fertilizer.

This classification excludes the mining of raw ores or the manufacture of chemicals used in manufacturing explosives which are to be reported separately in 1701 and 3701 respectively, the manufacture of explosive devices which is to be reported separately in the applicable manufacturing classification, and contract blasting such as at a quarry or construction site which is to be reported separately in classification 0103.))

((Applies to establishments engaged in cleaning rugs, carpets, or upholstery for commercial, institutional or residential customers. This classification contemplates work done either at the customer's location or in their own shop or plant. In-shop cleaners usually clean area rugs, and may occasionally clean furniture upholstery. Items are picked up by employees or delivered to the shop, where they are measured and inspected for tears, worn areas, stains or other damage. Rugs may be cleaned with vibrating machines, vacuum cleaners, or shampooing machines. Cleaned rugs are suspended from poles and conveyed into the drying room where large fans propel heated air to dry them. Once dry, the rugs are inspected, rolled, wrapped, and returned to the customer or stored until the customer requests delivery. Services at customers' location may use truck-mounted or portable cleaning equipment. Carpet and upholstery cleaning services may offer incidental, related services such as, but not limited to, carpet dyeing and tinting, repairs, carpet maintenance consultations, rug decontamination, on-site dry cleaning of draperies, floor or wall cleaning, the rental of cleaning equipment, or the sale of cleaning solutions. These incidental activities are included in this classification when done by employees of employers subject to this classification.

Special note: Restoration work (as a result of smoke or water damage) such as drying and/or cleaning carpets and upholstered furniture, washing and polishing furniture, washing walls, washing and waxing floors, and cleaning the personal contents of a home is included in classification 6602-03. Refer to classification 6602-03 for more detailed information on restorations.))

((Applies to establishments engaged in the retail sale of fresh fish and shellfish over the counter. Refrigerated show cases display the fresh fish available for sale by the pound. Retail fish dealers typically purchase a supply of fish and shellfish, such as finfish, bottomfish, shrimp, crabs, oysters and clams, from wholesale seafood processing, packing or repackaging dealers, and clean, cut, trim, portion, shuck, package, and weigh the products for consumer use. This classification includes the packaging of whole herring, minnow and anchovy which are used primarily as bait fish. The packaging operation involves placing whole fresh fish side by side on a tray which is then sealed in clear plastic, weighed and placed in cold storage until delivery. Bait may be sold retail or wholesale. The incidental sale of items such as seasonings, spices, snack foods, and condiments is also included in this classification.

This classification excludes custom meat cutting operations, including farm kill, which are to be reported separately in classification 4302; cold storage or locker operations which are to be reported separately in classifications 4401 or 4404 as applicable when conducted as a separate and distinct business; and wholesale or combined wholesale/retail meat, fish and poultry dealers who are to be reported separately in classification 3304.))

((Applies to establishments engaged in processing, packaging, and repackaging fish such as salmon, cod, whitefish, halibut, tuna, and/or shellfish when conducted by a wholesale or combined wholesale/retail operation. Typically, fish will arrive at a port via a commercial fishing vessel. Before the load of fish is accepted the wholesaler will inspect the commercial fishing vessel's records to ensure that the fish were caught, handled and stored in accordance with all applicable laws. The fish is then unloaded, identified, inspected for quality, weighed and stored in a refrigerated area or a freezer to await further disposition. Fish are processed, packed and repackaged as requested by the customers. Processing may include, but is not limited to, cutting, filleting, cooking, and/or canning. The fish may be sold to fish and meat markets, supermarkets, grocery stores, restaurants, or other wholesale dealers.

This classification excludes meat products manufacturing, canning or dehydrating, and packing house or slaughterhouse operations, which are to be reported separately in classification 4301; custom meat cutting operations, including farm kill, which are to be reported separately in classification 4302; cold storage or locker operations which are to be reported separately in classifications 4401 or 4404 as applicable, when conducted as a separate and distinct business; establishments engaged in processing, packaging, and repackaging fish which are to be reported separately in classification 3304-00; and retail meat, fish and poultry dealers who are to be reported separately in classification 3303.))

((Applies to establishments engaged in the sales, service, and/or repair of boats. Work contemplated by this classification includes, but is not limited to, mechanical and electrical system repairs, vinyl and glass repairs, engine rebuilding and reconditioning, detailing boats, reconditioning seat pads and other accessories, sales and installation of boat accessories, and sales of boat trailers, specialty apparel and fishing gear when performed by employees of an employer subject to this classification. This classification also includes parts department employees, sales employees who also assist in duties described in this classification, and lot personnel.

Special note: Some marina operators will offer boating instructions and charter boat services. Care should be taken in this area as certain boating and charter fishing excursions are not covered by state workers' compensation coverage.))

((Applies to establishments engaged in mobile crane and hoisting services and rigging contractors not covered by another classification (N.O.C.). There are many types of cranes and derricks, both stationary and nonstationary. A mobile crane is a tire-mounted machine for hoisting and moving heavy objects by cables attached to a moveable boom. Rigging consists of a system of ropes, chains, cables, or tackle used for support. Generally, these types of establishments respond to and service customer requests such as righting an overturned tractor trailer, hoisting a large bell, or placement of a satellite dish on top of a building. In addition, mobile crane businesses often maintain a variety of nonmobile cranes and derricks such as those used for construction of tall buildings or structures. This classification includes transporting of a nonmobile crane or derrick to and from a customer site, but excludes the set up or erection, operating, and disassembling of the unit.

Special note: This classification is limited to the concrete pump truck driver and operation of the control box. Construction workers at the project site, such as workers who are positioning and repositioning the end of the boom which discharges concrete, or workers who provide instructions with use of a headset to the control box operator, or workers who are spreading the concrete as it is poured, are to be reported separately in the classification applicable to the construction work being performed.))

((Applies to establishments engaged in the manufacture of a wide variety of fiberglass goods not covered by another classification (N.O.C.) including, but not limited to, hot tubs, swimming or wading pools, boat hulls, chair frames, doors, fish tanks, satellite dishes, tanks, display carts, signs, industrial equipment, pick up canopies, and auto body parts such as fenders, hoods, or visors. "Fiberglass" is a composite material consisting of glass fibers in resin; it is applied over or into molds by spraying, brushing, or spreading. Materials include, but are not limited to, resin (usually received in barrels), liquid hardeners, fiberglass ribbon, and molds. Before a mold is used it is sprayed with a release agent so the item is more easily removed. In the spraying technique, resin is sprayed with compressed air gun through a "chopper gun" into the mold, while a "ribbon" of fiberglass is simultaneously fed through a razor cutter which chops it into short lengths and blows it into the mold. Because the hardeners cause the material to "set" in a short period of time, the spraying is done rapidly. Once the desired thickness is attained, the material is left in the mold until completely set and cured, then removed. Spraying and chopping the fiberglass in this method causes a substantial amount of debris in the air, so workers usually wear respirator masks. There are many finishing techniques, such as smoothing the sprayed fiberglass with a hand-held rubber roller, applying various materials such as "gel" or "vinyl" to produce a glossy surface, joining parts to make very large items, attaching hardware, all of which are included within the scope of this classification when done by employees of an employer having operations subject to this classification.

Special note: Mold making for their own production is included within the scope of this classification when done by employees of an employer subject to this classification. Molds are usually made of wood; they are smoothed and shaped with a filler, like auto body putty, then coated with fiberglass.))Applies to:

((Applies to establishments engaged in providing a variety of printing services not covered by another classification (N.O.C.) to others. Operations contemplated include, but are not limited to, the press room, assembly and staging areas, shipping departments, and delivery. Printing: This category covers many types of printing including offset cold press and letterpress printing. Lithography: This category of printing is similar to letterpress printing with the process used to transfer images to paper (stock) being the distinction. In letterpress printing the image is transferred directly from plate to stock. In lithography an additional cylinder containing a rubber blanket is used. The process is plate to blanket to stock. Engraving: This applies to a process wherein designs or images are incised into the surface of a material from which printing impressions can be made. Map printing: This applies to an end product produced by a printer rather than a specialty form of printing. Silk screening (or screen printing): This applies to a specialty type of printing wherein a silk, nylon or metal screen contains the desired image and ink is forced through the screen to form the design on paper or other medium. Products produced by establishments subject to this classification include, but are not limited to, catalogs, booklets, pamphlets, brochures, books, letterhead, paper signs, and specialty invitation and business cards.

This classification excludes photographic composition or prepress work such as photographic or computerized typesetting, layout, paste up, editing and proofreading, camera work and automated plate making which is to be reported separately in classification 4904. Employees of an employer subject to this classification who have both photographic composition and/or prepress duties and duties which are subject to this classification (4101) are to be reported in classification 4101 without a division of work hours.))

((Applies to establishments engaged in longshoring (stevedoring) operations which involve the transfer, loading, and unloading of ships' cargo and storage of such on docks or in nearby warehouses. This classification includes stevedoring by hand or hand truck and containerized stevedoring which involves the use of a cross deck crane for lifting the trailer body container onto or off of the ships deck or hold. This classification also includes wharf and pier operations, coal dock operations, cargo checkers, tallymen and the repackaging or mending of damaged containers in connection with stevedoring activities.

This classification excludes clerical office employees of a county who are to be reported separately in classification 5306 and stevedoring operations not conducted by port district employees which are to be reported separately in classification 4201-00.))

((Applies to establishments engaged in operating feedlots or stockyards. Feedlots are large, enclosed yards usually with pens or stables where livestock, such as cattle, horses, sheep or pigs, are temporarily held for the sole purpose of supplying with feed and nourishment. Feed (such as corn or hay) is brought in bulk. Feed may be mixed in choppers and blown into feeder troughs. The livestock are raised until they reach certain weights, then sold to packing houses or slaughterhouses. Stockyards are holding areas (large, enclosed yards) where livestock are kept until they are sent for slaughter, sold or dispersed elsewhere.

Applies to establishments engaged in operating livestock auction and sales yards and to livestock buyers. Operation of an auction and sales yard involves the exhibition and sale of cattle, horses, mules, sheep, hogs and goats. The premises usually consists of an arena, a grandstand for customers (both buyers and sellers), and outside pens or stalls for livestock. The livestock are usually dropped off by customers (farmers, ranchers, etc.), are tagged, recorded, checked by brand inspectors and veterinarians, and inspected by employees of the yard. If the animals are left prior to the day of the sale, the employees will feed the livestock and maintain the pens. When the auction begins, yard employees bring the livestock to the arena, parade them around for show, then take them back to the pens to be weighed. A recordkeeper usually assists the auctioneer during this activity. Recordkeepers engaged directly in the business of auctioning are subject to the auction classification. Livestock buyers view the livestock from an overhead viewing area or by walking through the pen area.))

((Applies to establishments engaged in the manufacture of pipe or tubes from iron or steel. This classification contemplates both seamed and seamless pipe and tubing involving either a hot or cold drawing process or roll forming and machine welding processes, as well as flexible steel tubing used for products such as, but not limited to, automotive exhaust systems, water lines, and oil lines. In the drawing process, metals are melted to a molten state in furnaces, then rolled or spun in rolling machines and a pipe or tube is drawn. Tubing may be annealed (fed through a furnace then slowly cooled to strengthen and reduce brittleness). In the roll forming method flat sheets of iron or steel are bent in brake presses or other rolling or bending machinery, then the edges are welded together to form the pipe or tube. This classification also includes metal ejection molding in which raw scrap and pig iron is melted, forced into casting machines, and cast in high speed revolving flasks of various shapes depending on the product being produced. When finished, products are ejected from the molds. They may be further processed by annealing, tumbling, deburring and grinding, and cleaned in acid baths.

This classification excludes pipe dealers which are to be reported separately in classification 2009; the installation of any product manufactured in this classification which is to be reported separately in the classification applicable to the work being performed; and foundry operations which are to be reported separately in classification 5103.))

((Applies to establishments engaged in operating foundries that manufacture castings from ferrous and/or nonferrous metals. To form castings, metal is melted in furnaces, then poured or ladled into molds. After they are cooled and solidified, castings are removed from molds with shake out machines, or tools such as torches, electric arcs, abrasive saws, or sledgehammers. Depending on the product and the carbon or alloy content of the metal, further repair or refining such as welding, annealing, tempering, flame hardening or other heat treatments may be needed. Cleaning and finishing processes include, but are not limited to, machining, chipping, grinding, shot or sandblasting, tumbling, and acid pickling to remove surface defects, inspection (sometimes by radiation or chemical analysis) and painting or powder coating. Foundries may make their own patterns and mold, and/or perform their own finishing processes, or they may contract these activities out to pattern-making shops or to machine shops.

Special note: Foundries that make their own patterns and/or perform their own machine finishing may report those operations separately in the classifications applicable to the work being performed provided all of the conditions of the general reporting rule covering the operation of a secondary business activity have been met.))

((Applies to establishments engaged in operating bowling centers. Duties include, but are not limited to, renting bowling shoes, collecting fees, distributing score sheets, designating and activating lanes, organizing league competitions, repairing and maintaining scoring equipment, automatic pin setting equipment, ball return machinery or automatic ball cleaning units, refinishing pins and cleaning, waxing, polishing, or buffing the lanes. This classification includes food and beverage operations, pro shop and billiard room operations when conducted as part of the bowling center by employees of the bowling center.

This classification excludes contractors who refinish or replace the hardwood flooring of the rink which are to be reported separately in classification 0513 and food services operated by concessionaires independent of the skating rink which are to be reported separately in classification 3905.))

((Applies to establishments engaged in providing cemetery and funeral services at one location. Cemeteries are communal burial places and range in size from small churchyards to private facilities with hundreds of acres of land. Cemeteries sell burial plots, excavate graves, prepare grave sites for interment, carry out interment services and maintain the cemetery grounds. Grounds work includes, but is not limited to, maintaining markers, and the usual maintenance work on lawns, roadways, trees, hedges and flowers. Maintenance personnel also set up tents, chairs and other burial service equipment. A grave burial involves placing caskets in the ground within a burial vault; a lawn crypt burial involves placing the casket in a prefabricated, preplaced crypt. A burial vault is a cement structure used to line graves and prevent settling. Crypts can be placed in the ground, above the ground or within private and public mausoleums. A niche houses urns which contain the cremated remains of decedents. Cemeteries may provide funeral services at the cemetery, operate a chapel, and/or offer cremation services, all of which are included in this classification when conducted in connection with a cemetery operation. This classification includes pet cemeteries.

This classification excludes establishments engaged as mortuaries, funeral homes, or crematoriums which are to be reported separately in classification 6201.))

((Applies to establishments engaged in the wholesale or retail sale of fresh-cut flower arrangements, potted plants, balloon arrangements, or arrangements of artificial or dried flowers and foliage. These shops typically carry related gift items, such as, but not limited to, terrariums, vases, and gift cards. Operations contemplated by this classification include the receipt of flowers, plants, and other merchandise from unrelated businesses, making the arrangements, storing fresh-cut flowers in refrigerated cases, caring for potted plants in a greenhouse, and delivering items sold. Also included in this classification is the assembly and/or decoration of Christmas wreaths. Wreaths may be assembled from fresh greens and decorations added, or decorations may be attached to grapevine wreath bases or metal rings. Establishments in this classification work with hand cutting tools, glue guns, small wires and wooden stakes, floral foam or clay, greenery, wreath bases, and decorative trimmings. This classification also applies to "cottage industries" that make similar items, and to establishments primarily engaged in packing holly that was grown by others.

Special note: Clerical office and outside sales employees may be reported separately provided all the conditions of the general reporting rules covering standard exception employees have been met.))

((Applies to establishments engaged in auction sales of industrial or commercial plant equipment or machinery such as, but not limited to, tractors, farm implements, backhoes, cranes, booms, asphalt pavers, trailers, conveyors, stone crushers, lifts, bulldozers, forklifts, dump trucks, and logging equipment. Auctions are held at the auctioneer's permanent location or at the client's place of business. Work contemplated by this classification includes, but is not limited to, picking up merchandise from clients, advertising, preparing catalog listings of items for auction, preparing the auction site, demonstrating equipment at preauction inspections, estimating values, ensuring that there is title for the goods, numbering and tagging items into lots, conducting the auction, and receiving payment from buyers and paying the consignor. This classification includes clerical office and outside sales personnel, snack bars, concession stands, and lunch counters when operated by employees of the auction company.

This classification excludes establishments engaged as stores or dealers which are to be reported separately as applicable.))

((Applies to establishments engaged in the manufacture of precision lenses for their own sales, or for other retailers such as optometrists and opticians. Glass and plastic blanks (or roughs), emery, polishing rouge are received from others. Blanks are heated, placed in molds, formed, annealed (tempered), and ground to curvature, size, gauge and thickness on grinding machines. Using precision lathes with diamond cutting tools, lenses are centered, trimmed, and beveled, then buffed, washed, and inspected. This classification also applies to the manufacture of contact lenses and artificial eyes which are usually molded from acrylics, and/or cut and polished. This classification includes clerical office and sales personnel.

This classification excludes optical dispensary stores that do no lens grinding which are to be reported separately in classification 6308; establishments engaged in the precision grinding of lenses or the grinding of blank lenses to curvature and size or the manufacture of contact lenses or artificial eyes, which are to be reported separately in classification 6604-00; and establishments engaged in the manufacture of glass which is to be reported separately in classification 3503.))

Applies to persons with disabilities, including developmental disabilities, who are enrolled as employees of sheltered workshops or work activity centers. Classification 6709-00 applies regardless of the type of work performed. This classification also applies to all staff who operate sheltered workshops((, even if the sheltered workshop also operates a))or work activity ((center, and to all staff who operate work activity)) centers.

((This classification excludes people with the most severe disabilities, including people with developmental disabilities, who are enrolled in work activity centers who are to be reported separately in classification 7309.))

Special note: Sheltered workshops may also operate a work activity center at the same location or at a separate site.