What code 9012 covers
Typical duties
- Showing units and touring prospective residents
- Processing applications, leases and renewals
- Collecting rent and handling resident accounts
- Coordinating vendors and maintenance requests from the office
- Inspecting units at move-in and move-out with a checklist
- Planning resident events and marketing the property
Operations included
- Property and community managers employed by the owner or management firm
- Leasing agents and consultants
- On-site business office and accounting staff
- Regional managers who visit properties but do not perform maintenance
What code 9012 does not cover
- Maintenance technicians, porters and custodians: 9015
- Corporate office staff at headquarters: 8810
- Real estate salespeople who sell rather than manage: 8742 may apply
- Janitorial or maintenance contractors: 9014
Code 9012 rate and cost context
The 2026 rate for 9012 is $0.605 per $100 of payroll, roughly a quarter of the 9015 maintenance rate. It has declined every year since 2022.
The low rate means the minimum premium can matter for small properties. A single small apartment building with one part-time leasing agent can land at the minimum premium shown above.
| Year | Rate per $100 |
|---|---|
| 2022 | $0.86 |
| 2023 | $0.76 |
| 2024 | $0.68 |
| 2025 | $0.66 |
| 2026 | $0.605 |
If you are placed in the FWCJUA
Florida’s residual market charges the voluntary rate plus a surcharge on the voluntary premium: 93% in Tier 1 and 183% in Tiers 2 and 3 for 2026. On this code that works out to about $1.17 (Tier 1) or $1.71 (Tiers 2–3) per $100 of payroll before any experience mod.
Example: estimating code 9012 premium
Consider a management company whose on-site managers and leasing teams total $300,000 of annual payroll in code 9012.
| Annual payroll in this code | $300,000 |
| Voluntary-market premium (rate × payroll ÷ 100) | $1,815 |
| FWCJUA Tier 1 (with 93% surcharge) | $3,503 |
| FWCJUA Tiers 2–3 (with 183% surcharge) | $5,136 |
Example only. Assumes no experience modification, schedule credits, expense constant or taxes. Minimum premium applies if the result is lower ($221 / FWCJUA $704).
Misclassification pitfalls for code 9012
Managers who also turn units
An on-site manager who paints, repairs or does make-ready work is doing 9015 work. Without time records, the auditor can move the whole wage to 9015.
Free apartment left out of payroll
If the manager or leasing agent receives a free or discounted unit as part of pay, that value is remuneration and is usually counted as payroll.
Everyone placed in 9015 to be safe
Overstating exposure costs real money. If leasing and office staff never do hands-on work, report them in 9012.
Using 8810 at the property
The clerical code 8810 requires physical separation from other operations and is generally not used for on-site property staff. 9012 is the code built for them.
Codes that sit next to 9012
Payroll and audit notes for code 9012
Payroll includes salary, leasing commissions and renewal bonuses, plus the rental value of any free or discounted apartment provided as compensation.
When a role mixes office and hands-on duties, keep a daily log of maintenance hours. That record is what allows part of the wage to stay in 9012.
Keep job descriptions for each on-site position. Auditors use them to confirm the split between 9012 and 9015.
Who usually reports code 9012
- Apartment management companies
- Condominium and HOA management firms
- Commercial property management companies
- Student housing operators
- Senior apartment communities without care services
Code 9012 questions
What is workers comp class code 9012?
It covers the professional and administrative employees of building owners and real estate management firms, such as property managers and leasing agents.
Is a leasing agent 9012 or 8810?
Generally 9012. The clerical code 8810 requires physical separation from other operations, which usually does not fit on-site leasing work.
What is the 2026 Florida rate for code 9012?
The OIR-approved NCCI rate is $0.605 per $100 of payroll, effective January 1, 2026. In the FWCJUA a 93% or 183% surcharge is added.
Does a free apartment count as payroll for workers comp?
Usually yes. The value of lodging provided as part of compensation is treated as remuneration.
Sources
- NCCI: Summary of the Florida Workers Compensation Rate Filing Recommendation Effective January 1, 2026
- Florida Office of Insurance Regulation: Commissioner approves 6.9% workers’ compensation rate decrease effective January 1, 2026 (Nov. 17, 2025)
- Florida Workers’ Compensation Joint Underwriting Association (FWCJUA): Rates (2022–2026 rate tables and minimum premiums)
- FWCJUA: Bulletins (Bulletin 25-9: 2026 Tier 1, 2 and 3 surcharges)
- NCCI: Summary of the Florida Workers Compensation Rate Filing Recommendation Effective January 1, 2027 (filed Aug. 21, 2026)
- Florida Division of Workers’ Compensation: Coverage requirements for employers
- Florida Statutes: Section 440.02 — Definitions (employee, employer, construction industry)
Facts checked October 12, 2026.