The Insurance Commissioner approved the WCIRB’s September 1, 2026 regulatory filing on May 15, 2026. One line in that filing is the number owners argue about at audit.
For policies incepting on or after September 1, 2026, payroll for executive officers, partners, individual employers, and members of a limited liability company has a minimum of $66,300 and a maximum of $171,600. The WCIRB’s quick-reference guide puts that row at the bottom of the payroll table, with no class code in the code column. Open that page and look for “Payroll Minimum and Maximum Changes.” The same $171,600 maximum also applies to a long list of professional classifications. The owner row is the one with both a floor and a cap.
The floor is what gets charged when the owner’s actual pay is lower. The cap stops the payroll at $171,600 when the owner’s pay is higher. It is not a premium. The carrier still applies its rate, the class code, and the experience mod to whatever payroll the rule assigns. The hourly wage thresholds that moved the same day are a different table. We listed those here.
Read the declarations. If the owner payroll is a flat number that is not $66,300, and it is not your real wages up to $171,600, ask why before the audit does.
If this is on your renewal, call the office at (619) 420-8600 or start a quote. We will tell you what the market will actually write.
Sources: WCIRB, September 1, 2026 quick-reference guide; WCIRB, Commissioner’s May 15, 2026 decision.