What code 7219 covers
Typical duties
- Driving tractor-trailers, box trucks, flatbeds or rollbacks on for-hire loads
- Hooking, winching and securing disabled or impounded vehicles
- Loading, unloading and tarping freight at shipper and receiver docks
- Fueling, inspecting and doing light maintenance on company trucks
- Yard work at the terminal or impound lot, including spotting trailers
- Roadside assistance runs when they are part of the towing operation
Operations included
- For-hire freight hauling not described by another trucking code
- Automobile towing and wrecker service, including police-rotation and private-property tows
- Drivers’ helpers and lumpers employed by the trucking company
- Fleet maintenance staff who service only the company’s own trucks
- Terminal and storage-lot employees who are not clerical
What code 7219 does not cover
- Parcel, mail or package delivery companies: code 7231 on the Florida rate pages
- Drivers who deliver the employer’s own goods for a business classified elsewhere: often code 7380
- Repair work on customers’ vehicles sold as a separate service: automobile service code 8380
- Bus, charter and school transportation: codes 7382 and 7383
- Office staff who never go into the yard or ride along: clerical code 8810
Code 7219 rate and cost context
At $5.007 per $100 of payroll, 7219 sits in the upper middle of Florida’s rate table, well above delivery-type driver work in 7380 and below roofing. The 2026 figure is about a fifth lower than the 2022 filed rate, following several years of statewide decreases approved by the OIR.
What moves a trucking or towing premium more than the base rate is the experience mod. A single serious highway crash or a winch injury can sit in your mod for three policy years, so two companies with the same payroll can pay very different premiums.
NCCI has proposed another statewide decrease for January 1, 2027, filed with the OIR on August 21, 2026. It is a proposal until the OIR approves it, so do not budget on it yet.
| Year | Rate per $100 |
|---|---|
| 2022 | $6.25 |
| 2023 | $5.65 |
| 2024 | $4.90 |
| 2025 | $5.06 |
| 2026 | $5.007 |
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 $9.66 (Tier 1) or $14.17 (Tiers 2–3) per $100 of payroll before any experience mod.
Example: estimating code 7219 premium
Take a tow company running four rollbacks with $420,000 of annual driver and yard payroll, all in code 7219.
| Annual payroll in this code | $420,000 |
| Voluntary-market premium (rate × payroll ÷ 100) | $21,029 |
| FWCJUA Tier 1 (with 93% surcharge) | $40,587 |
| FWCJUA Tiers 2–3 (with 183% surcharge) | $59,513 |
Example only. Assumes no experience modification, schedule credits, expense constant or taxes. Minimum premium applies if the result is lower ($661 / FWCJUA $2,900).
Misclassification pitfalls for code 7219
Calling owner-operators “1099” without the paperwork
Florida auditors look at control, not the tax form. If a leased owner-operator drives under your authority and you cannot show a certificate of insurance or a valid exemption, the auditor can add what you paid them to 7219 payroll.
Splitting tow drivers into a cheaper repair code
A tow company that also fixes cars cannot move driver wages to 8380 just because the same person sometimes turns a wrench. Payroll is split only with time records that show hours by operation, and only when the repair shop qualifies as a separate operation.
Leaving dispatchers in the yard code
A dispatcher who works in a separated office and never rides out can qualify for 8810. One who also drives a rollback on weekends cannot.
Using an old 7228 or 7229 code from another state
Florida’s rate pages do not carry 7228 or 7229. A policy written with those codes from a multistate quote will be reclassified to 7219 at audit, often with a premium bill.
Codes that sit next to 7219
- Code 7380: for drivers who deliver their own employer’s goods or carry passengers for a business that is not a trucking company.
- Code 7231: for companies whose business is mail, parcel or package delivery.
- Code 8380: for a garage that repairs customers’ vehicles as its own business.
- Code 7382: for bus companies and charter passenger carriers, not tow trucks.
- Code 8810: for office employees who are physically separated from the yard and trucks.
Payroll and audit notes for code 7219
Payroll for 7219 includes hourly pay, per-load or per-mile pay, commissions on tows, bonuses and the value of lodging the company provides. Documented per diem that follows IRS rules is usually excluded; undocumented per diem is treated as wages.
Only the premium portion of overtime is excluded, and only if your payroll records show it separately. Keep the overtime premium in its own column.
Have driver logs, settlement statements for owner-operators, and certificates of insurance for every subcontracted hauler ready before the audit. Missing certificates are the most common reason trucking audits come back with additional premium.
Who usually reports code 7219
- Regional and long-haul for-hire carriers
- Tow and wrecker companies on police rotation lists
- Car-hauler and flatbed operators
- Dump and material haulers working for others under 7219 when no construction hauling code applies
- Freight brokers that also run their own trucks
- Impound and vehicle-storage lots that tow
Code 7219 questions
Is towing classified as 7219 in Florida?
Yes. Automobile towing and wrecker service generally falls under 7219, the trucking NOC classification, because the tow company is hauling property it does not own. Office staff can go to 8810 if they qualify.
What is the 2026 workers comp rate for code 7219 in Florida?
The 2026 OIR-approved NCCI rate is $5.007 per $100 of payroll, effective January 1, 2026. The FWCJUA posts the same rate and adds a 93% (Tier 1) or 183% (Tiers 2 and 3) surcharge for policies placed there.
Do I need workers comp for owner-operators?
If the owner-operator does not carry their own policy or hold a valid exemption, an auditor can treat payments to them as your payroll under 7219. Collect a certificate of insurance before the first load.
Why was my towing policy moved from 7228 to 7219?
Codes 7228 and 7229 are not on Florida’s 2026 rate pages. Florida uses 7219 for for-hire trucking that has no more specific code, so a policy written with 7228 or 7229 is reclassified.
Can a towing company get coverage outside the JUA?
Many can, through a standard carrier or a PEO arrangement, depending on loss history and how long the company has operated. Comp Ninjas reviews the operation and quotes the available options.
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 Statutes: Section 440.02 — Definitions (employee, employer, construction industry)
- Florida Statutes: Section 440.10 — Liability for compensation (contractors and subcontractors)
- OSHA: Trucking industry: loading and unloading
Facts checked October 12, 2026.