Quick answer: Workers’ comp premium is calculated as (Annual Payroll ÷ 100) × Class Code Rate × EMR. In 2026, class rates run from about $0.75 per $100 of payroll for office roles to $15+ for roofing and high-risk trades. Your experience mod (EMR)then scales the whole premium — below 1.0 lowers it, above 1.0 raises it. For large employers, the EMR is the single biggest cost lever.
Workers’ comp is one of the few commercial lines where the math is fully transparent — and that’s good news, because it means the cost is controllable. Two levers dominate: the class codes your employees fall under, and your experience modification rate. On a large payroll, moving your EMR from 1.15 to 0.85 can save hundreds of thousands of dollars a year. Below is the exact formula, real 2026 class rates, a live estimator, and a way to get matched with a large-employer specialist.
Workers’ comp rate by job class (per $100 of payroll)
The class code is the starting point for every premium. Office and clerical work is cheap to insure; physical trades are expensive because injuries are both more frequent and more severe. Here’s the 2026 rate per $100 of payroll by common class:
How your EMR moves the premium
This is where large employers win or lose. Holding your class and payroll fixed, watch how the premium sweeps as the experience mod moves from a strong 0.70 to a poor 1.45. The chart below reflects the class code and payroll you selected in the estimator above:
What drives your workers’ comp cost
Four factors set your premium. On a large payroll, each one is worth serious money:
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Payroll is the base of every workers' comp premium.
Frequently asked questions
Workers' comp premium follows a simple formula: (Annual Payroll / 100) x Class Code Rate x Experience Modification Rate (EMR). The class code rate is set per $100 of payroll and reflects the job's injury risk - roughly $0.75 for low-risk office staff up to $15+ for high-risk roofing or construction. Your EMR (below 1.0 for better-than-average safety, above 1.0 for worse) then scales the whole premium up or down.
Figures reflect 2026 benchmark data and are for general education only. Insoryx is not an insurance carrier; verify all quotes, class codes, and state requirements with a licensed workers’ comp agent.
