Workers' Comp Premium Control

Payroll Protection & Premium Control

Understand how workers' comp premiums are calculated, why ghost policies minimize your exposure, and how to manage your WC costs as your business grows.

Premium Formula

How WC Premiums Are Calculated

Workers' compensation premiums are not flat fees. They're calculated using a specific formula that accounts for your trade's risk level, how much you pay workers, and your claims history:

(Payroll / 100) × Rate × Mod = Premium

For ghost policy holders: ($0 / 100) × Rate × 1.0 = $0 → pays Minimum Premium only

Here's how each component of the formula works for a ghost policy holder:

$12.00
Class Code Rate
Per $100 of payroll, set by NCCI for your trade in your state
$0
Annual Payroll
Ghost policy: owner excluded = zero payroll
1.00
Experience Modifier
New accounts start at 1.0 (neutral)
$0
Base Premium
Rate × Payroll / 100 × Mod = $0 for ghost policy
$850–$2,500
Minimum Premium
Carrier-set floor — this is what ghost policy holders pay
Premium Scenarios

Ghost Policy vs. Staffed Policies

Ghost Policy (Owner-Only)
Best Value
Payroll: $0
Rate: Minimum
Premium: $800–$1,200/yr
Audit: No additional premium
1 Part-Time Employee
Payroll: $20,000
Rate: $8.50 / $100
Premium: $1,700/yr
Audit: Reconcile year-end payroll
2 Full-Time Employees
Payroll: $80,000
Rate: $8.50 / $100
Premium: $6,800/yr
Audit: Potential adjustment ±20%
5 Employees (Trade)
Payroll: $250,000
Rate: $12.00 / $100
Premium: $30,000/yr
Audit: Full payroll audit required

The Ghost Policy Payroll Advantage

Four ways a ghost policy protects your bottom line compared to standard workers' comp.

Minimum Premium = Maximum Savings

Ghost policy holders pay the carrier's minimum premium — the absolute floor cost of the policy. There is no payroll exposure to push the premium higher.

Zero Audit Risk

Since payroll is $0, your end-of-year audit always closes with no additional amount due. Surprise audit bills simply cannot happen.

Predictable Annual Cost

Know exactly what you'll pay at renewal, year after year. No fluctuating premiums tied to how many hours you worked.

Easy to Scale Up Later

When you're ready to hire, notify your carrier to add payroll. Your policy converts from ghost to a standard WC policy seamlessly.

When You're Ready to Grow

What Happens When You Hire Employees?

Your ghost policy doesn't trap you — it transitions smoothly when your business grows.

01

Notify Your Carrier

Contact us as soon as you hire your first W-2 employee. This triggers a payroll endorsement.

02

Estimate Annual Payroll

Provide the carrier with projected annual wages for each new employee by class code.

03

Premium Is Recalculated

Your premium adjusts from minimum premium to the rate-based calculation for actual payroll.

04

Year-End Audit

The carrier audits actual wages paid. Adjustments are made — additional premium or refund.

Pay-As-You-Go vs. Traditional Premium

Two ways to structure your premium payments — which is right for your business?

Feature
Traditional
Pay-As-You-Go
Premium Payment
Paid upfront or quarterly
Paid each payroll cycle
Cash Flow
Large upfront outlay
Spread over the year
Audit Risk
Potential large year-end bill
Minimal — premiums match payroll in real time
Best For
Stable, established businesses
Growing or seasonal businesses
Ghost Policy
Standard option available
Available through select carriers

Protecting Yourself from Audit Exposure

Follow these best practices year-round to keep your audit clean and your premiums predictable.

Keep all 1099 payments documented with signed contractor agreements
Collect a certificate of insurance from every subcontractor before work begins
Never pay subcontractors as employees if they're truly independent contractors
Don't underreport payroll — this creates larger audit surprises down the road
Review your class code annually — your work type may have changed
Notify your carrier of significant payroll changes mid-year, not just at audit

Premium & Payroll FAQ

Common questions about workers' comp premiums and payroll calculations.

Control Your WC Premium Today

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