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COVERAGE / WORKERS' COMP / CLASS CODES / 5478
CLASS CODE · CONSTRUCTION

Class code 5478: floor covering installation

Code 5478 covers installing carpet and resilient flooring such as vinyl, linoleum and rubber tile.

SYSTEM
NCCI numbering
INDUSTRY
Construction
WHERE
NCCI states, not Texas
PREMIUM ON
Payroll in this class
WHAT THE CODE COVERS

Carpet, vinyl, linoleum and other resilient floor installation.

What work does code 5478 cover?

Florida's title adds laminate flooring. Stone, mosaic, terrazzo or ceramic tile is classed separately: 5348 inside, 5022 outside. Minnesota puts finished wood flooring in 5437.

Described in our own words from Florida's construction classification rule and Minnesota's rating bureau manual. Wording and scope differ by state; the manual filed in your state decides.

Often confused with

  • 5348 Tile and stone inside.
  • 5022 Tile and stone outside.
  • 5437 Finished wood flooring, in Minnesota.

Which pay counts toward code 5478 premium?

Premium is figured on payroll for the work in this class, and the rate is premium per $100 of it. What counts is set state by state. Minnesota's manual and Oregon's state fund, SAIF, both count employees' pre-tax deductions, such as 401(k) and Section 125 contributions, and both leave out the overtime premium, the extra half of time and a half (Minnesota requires records that show overtime pay by employee and by class). Check your state's rules. Minnesota and SAIF both count prevailing wage (Davis-Bacon) pay, but not the employer's fringe payments into a qualified pension trust; SAIF also leaves out those paid into a group insurance plan.

WHERE IT APPLIES

Where does code 5478 apply?

NCCI is the rating bureau

These states have named NCCI their rating organization, so the code comes from NCCI's manual, with each state's exceptions.

Alabama, Alaska, Arizona, Arkansas, Colorado, Connecticut, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, West Virginia

Texas does not list 5478 in its advisory loss costs effective July 1, 2026, so a Texas policy uses another class for this work.

Own rating bureau: check its manual

An independent bureau sets the classes. Many numbers match NCCI's, but wording and scope can differ: Indiana's bureau files NCCI's manual with Indiana-specific codes, while Minnesota's publishes its own.

California, Delaware, Indiana, Massachusetts, Michigan, Minnesota, New Jersey, New York, North Carolina, Pennsylvania, Wisconsin

State fund only

NCCI lists these as monopolistic states: workers' comp comes from the state fund, so ask the fund how it classes your work. Ohio's fund rates on NCCI classification codes; North Dakota, Washington and Wyoming use their own. Washington has its own risk classes and publishes hourly rates, so premium there follows hours worked, not payroll.

North Dakota, Ohio, Washington, Wyoming

Listed differently in these states

Sources: NCCI State Map: NCCI, independent bureau and monopolistic states; TDI: Texas advisory loss costs, effective July 1, 2026. Each state's rules and sources: Workers' comp by state.

ESTIMATE YOUR PREMIUM

Your payroll, your rate, before discounts and assessments.

Payroll in this class
Gross pay for the work in this class. Pre-tax deductions (401(k), Section 125) count. Overtime premium (the extra half) usually does not. Check your state's rules.
For the cost per employee.
PAY FREQUENCY
Your rating
From your quote or policy. Where loss costs are filed instead of rates, as in Texas, they leave out the carrier's expenses and are lower than your rate.
Compares your payroll and claims with the average employer in the same class codes. At 1.00 premium is unchanged; below 1.00 it drops, above 1.00 it rises.
SCHEDULE RATING
0 if your quote shows none.
If your quote shows one.
ESTIMATED ANNUAL PREMIUM · CODE 5478
Enter your rate
Before discounts and assessments.

Worklio Insurance bills pay-as-you-go comp with each payroll, no deposit; the audit usually confirms what you've already paid.

Not included: premium discount on larger policies, state assessments, terrorism and catastrophe charges, minimum premium.Get a real quote

In North Dakota, Ohio, Washington and Wyoming, ask the state fund for your class and rate.

COMMON QUESTIONS

Where does hardwood flooring go?
In Minnesota, installing finished wood flooring is 5437, not 5478.
Is code 5478 used in Texas?
No. Code 5478 is not in Texas's advisory loss costs effective July 1, 2026, so this work takes another class there. Your carrier or advisor confirms which.
How is the premium for code 5478 worked out?
Your payroll in this class, divided by 100, times your carrier's rate for the class. Then your experience mod, any schedule credit or debit, and an expense constant if your policy has one. Premium discounts, state assessments and minimum premiums are separate.

SOURCES

For planning, not a quote or a classification ruling. An advisor confirms your class codes with your carrier.

New to workers' comp? Worklio HCM explains workers' compensation.

MORE CLASS CODES

CODE 5348Ceramic tile and indoor stoneInterior ceramic tile, stone, marble, mosaic and terrazzo work.CODE 5183PlumbingPlumbing and pipe fitting, with shop work and drivers.CODE 5537HVAC and refrigerationHVAC and refrigeration installation, service and repair.CODE 5538Sheet metal workSheet metal work in the shop and on site.CODE 5190Electrical wiringElectrical wiring within buildings.INDUSTRYConstructionGCs and specialty tradesALL CLASS CODESEvery code, by industryOffice, sales and the codes for each industry we serve.

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