What code 5480 covers
Typical duties
- Mixing gypsum or lime plaster and troweling it onto interior walls
- Skim-coating and veneer plastering over blueboard in remodels
- Restoring plaster walls and ceilings in older Florida buildings
- Taping, filling and sanding wallboard joints as incidental work on a plaster job
- Troweling waterproofing compound onto interior basement or tank walls
- Setting up interior scaffolds and delivering material to the job
Operations included
- Interior plastering by specialist contractors
- Incidental finishing of wallboard installed by others, when it is done along with plastering
- Interior waterproofing applied with a trowel by a specialist
- Drivers for the plastering contractor
What code 5480 does not cover
- Exterior plastering and stucco: Code 5022
- Placing wood lath, metal lath or wire mesh before plaster or stucco: Code 5443
- Ceramic tile, indoor stone, marble or mosaic work: Code 5348
- Wallboard hanging and finishing by a drywall contractor: Code 5445
Code 5480 rate and cost context
The 5480 rate was $7.57 on the 2022 FWCJUA table and is $5.903 for 2026.
Contractors who plaster inside and stucco outside need two codes. The exterior work is rated in 5022, which is a different 2026 rate, so the split between the two changes the premium.
| Year | Rate per $100 |
|---|---|
| 2022 | $7.57 |
| 2023 | $6.97 |
| 2024 | $6.15 |
| 2025 | $5.91 |
| 2026 | $5.903 |
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 $11.39 (Tier 1) or $16.71 (Tiers 2–3) per $100 of payroll before any experience mod.
Example: estimating code 5480 premium
An interior plastering contractor with two crews reports this payroll in 5480.
| Annual payroll in this code | $260,000 |
| Voluntary-market premium (rate × payroll ÷ 100) | $15,348 |
| FWCJUA Tier 1 (with 93% surcharge) | $29,621 |
| FWCJUA Tiers 2–3 (with 183% surcharge) | $43,434 |
Example only. Assumes no experience modification, schedule credits, expense constant or taxes. Minimum premium applies if the result is lower ($750 / FWCJUA $2,900).
Misclassification pitfalls for code 5480
Reporting stucco in 5480
This is the most common error with 5480. Florida has a lot of exterior stucco work, and NCCI puts exterior plastering in 5022, Masonry NOC. 5480 is for interior plastering only.
Lath crews in the plaster code
Placing lath or wire mesh before the plaster goes on is Code 5443, Lathing. If your crews do both, track the lath hours separately.
Assuming drywall finishing makes you a 5445 risk
A plastering specialist who also tapes and sands wallboard joints as incidental work stays in 5480. A business that mainly hangs and finishes wallboard is 5445.
Uninsured helpers on plaster jobs
Florida requires coverage from the first employee in construction. Section 440.10 makes the contractor responsible for an uninsured sub’s workers.
Codes that sit next to 5480
- Code 5022: for masonry NOC, which includes exterior plastering and stucco.
- Code 5443: for lathing, including metal lath and wire mesh placed before plaster or stucco.
- Code 5348: for ceramic tile, indoor stone, marble and mosaic work.
- Code 5445: for wallboard installation within buildings.
- Code 5474: for painting, which often follows plaster work.
Payroll and audit notes for code 5480
Payroll in 5480 includes plasterers, tenders who mix and carry material, apprentices and drivers.
Split interior plaster hours from exterior stucco hours on timecards. Exterior work is rated in 5022.
Keep certificates or exemption certificates for every sub on file.
Who usually reports code 5480
- Interior plastering contractors
- Historic plaster restoration companies
- Veneer plaster specialists
- Interior trowel-applied waterproofing contractors
Code 5480 questions
What is class code 5480?
It is Plastering NOC and Drivers, the code for interior plastering by specialist contractors. Florida’s 2026 rate is $5.903 per $100 of payroll.
Is stucco 5480 or 5022?
Exterior plaster and stucco are 5022, Masonry NOC. 5480 covers interior plastering.
Does 5480 include drywall taping?
Only as incidental work done along with plastering by a plastering specialist. A wallboard contractor is 5445.
What code is lath work?
Placing wood lath, metal lath or wire mesh before plaster or stucco is Code 5443.
What is the minimum premium for 5480?
For 2026 it is $750 in the voluntary market and $2,900 in the FWCJUA.
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 Scopes Manual: National Scopes, Code 5480 (Plastering NOC & Drivers)
- NCCI Scopes Manual: National Scopes, Code 5022 (Masonry NOC)
- Florida Administrative Code: Rule 69L-6.021 — Construction Industry Classification Codes, Descriptions, and Operations Scope of Exemption
- Florida Statutes: Section 440.10 — Liability for compensation (contractors and subcontractors)
Facts checked October 19, 2026.