To calculate premium, the following payroll is reported:

  1. Gross payroll of employees less overtime extra pay;
  2. Sole Proprietor's working spouse;
  3. Corporate Officer with less than 10% ownership;
  4. Commission payments;
  5. All bonuses, whether anticipated or not;
  6. Pay for holidays, vacations or illness;
  7. Subcontractors (contract labor) who have not provided you with a Certificate of Insurance;
  8. Salary deductions to the employees gross pay for retirement or cafeteria plans; and
  9. Owners (i.e. Sole Proprietor, Partners, Corporate Officers) who elect to be covered for workers' compensation.  The payroll you report is limited as follows:

ARKANSAS (eff 07/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$41,100

$41,100

Corporate Officers

$41,600

$166,400

LOUISIANA (eff 06/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$45,200

$45,200

Corporate Officers

$44,200

$135,200

MISSISSIPPI (eff 04/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$37,300

$37,300

Corporate Officers

$36,400

$124,800

MISSOURI (eff 04/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$41,100

$41,100

Corporate Officers

$41,100

$41,100

NEBRASKA (eff 02/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$42,500

$42,500

Corporate Officers

$41,600

$171,600

TENNESSEE (eff 04/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners (Construction)

$46,900 ($23,400)

$46,900 ($68,900)

Corporate Officers

$46,800 ($23,400)

$187,200 (69,160)

OKLAHOMA (eff 01/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$43,900

$43,900

Corporate Officers

$44,200

$176,800

TEXAS (eff 07/01/18)

Minimum Annual Payroll

Maximum Annual Payroll

Sole Proprietor and Partners

$59,400

$59,400

Corporate Officers

$7,800

$62,400

The following is NOT reported:

  1. Tips received by employees;
  2. Subcontractors (contract labor) who have provided you with a Certificate of Insurance;
  3. Dismissal or severance pay except for time worked or accrued vacation;
  4. Payments for active military duty;
  5. Extra pay for overtime:  books and records must be maintained to show overtime extra pay separately by employee.  For example, an employee's regular hourly wage is $10.00 per hour and his overtime wage is $15.00, your records should show total hours worked x $10 as regular pay (payroll to report) and overtime hours x $5 as overtime extra pay (payroll not reported); and
  6. Owners (i.e. Sole Proprietor, Partners, Corporate Officers with 10% or more ownership) who elect not to be covered for workers' compensation.
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