What code 8810 covers
Typical duties
- Bookkeeping, payroll processing and billing
- Answering phones and scheduling customers or crews
- Data entry, filing and correspondence
- Preparing estimates and proposals at a desk
- Office management and HR administration
- Purchasing done by phone and computer
Operations included
- Office employees separated by walls, floors or partitions from other work areas
- Offices of contractors, trucking firms and manufacturers that meet the separation rule
- Businesses whose entire operation is clerical office work and that have no more specific code
What code 8810 does not cover
- Clerical employees who work from home under the telecommuter rules: 8871
- Salespeople, collectors and messengers who work outside the office: 8742
- On-site property management and leasing staff: 9012
- Law firms, which have their own all-employee code: 8820
- Anyone who goes into the shop, yard or job site as part of the job
Code 8810 rate and cost context
The 2026 rate for 8810 is $0.105 per $100 of payroll, one of the lowest in Florida. The minimum premium is often what a pure office pays.
For a contractor or trucking company, the value of 8810 is the difference between it and the governing code. Moving a qualifying bookkeeper out of roofing or trucking is legitimate and worth doing, but only when the separation and duties rules are actually met.
| Year | Rate per $100 |
|---|---|
| 2022 | $0.16 |
| 2023 | $0.15 |
| 2024 | $0.13 |
| 2025 | $0.11 |
| 2026 | $0.105 |
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 $0.20 (Tier 1) or $0.30 (Tiers 2–3) per $100 of payroll before any experience mod.
Example: estimating code 8810 premium
Imagine a contractor with three office employees and $240,000 of annual office payroll that qualifies for code 8810.
| Annual payroll in this code | $240,000 |
| Voluntary-market premium (rate × payroll ÷ 100) | $252 |
| FWCJUA Tier 1 (with 93% surcharge) | $486 |
| FWCJUA Tiers 2–3 (with 183% surcharge) | $713 |
Example only. Assumes no experience modification, schedule credits, expense constant or taxes. Minimum premium applies if the result is lower ($171 / FWCJUA $254).
Misclassification pitfalls for code 8810
No physical separation
An office inside the warehouse or shop with no walls or partitions does not qualify. The employees take the governing code.
Office staff who go to job sites
An office manager who delivers materials, visits sites or runs the yard gate is exposed to operations. One regular trip out can disqualify the role.
Owners who split time
A working owner who spends mornings on the roof and afternoons on paperwork cannot put half their pay in 8810 without records, and in many cases cannot use 8810 at all because they are exposed to the operation.
Remote workers left in 8810
Employees who work from home may belong in 8871, the clerical telecommuter code. Ask your carrier which applies.
Codes that sit next to 8810
Payroll and audit notes for code 8810
Payroll is the office employees’ wages, salary and bonuses. Officers who do only clerical work can be reported in 8810 subject to Florida’s executive officer payroll rules.
Keep a floor plan or photos that show the office’s separation and a job description for each clerical employee. Auditors ask for both when 8810 appears on a construction or trucking policy.
If an employee’s duties change during the year, note the date. Payroll after the change goes to the new code.
Who usually reports code 8810
- Accounting, insurance and real estate offices
- Staffing agencies’ internal office staff
- Contractors’ separated offices
- Trucking companies’ billing and dispatch offices that meet the rule
- Medical billing and administrative service companies
Code 8810 questions
What does class code 8810 cover?
Clerical office employees whose work is office duties and who are physically separated from the employer’s other operations.
What is the 2026 Florida rate for code 8810?
The OIR-approved NCCI rate is $0.105 per $100 of payroll, effective January 1, 2026. FWCJUA policies add a 93% or 183% surcharge.
Can a construction company use 8810 for office staff?
Yes, if the office is physically separated from other operations and the employees do only clerical duties. Staff who visit job sites do not qualify.
Is a remote employee 8810 or 8871?
Clerical employees working from home are generally classified as 8871, the telecommuter code, which Florida publishes separately.
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.