What is the difference between concrete class code 5201(1) and 5201(2)?

They are separate sub-classifications of the same dual-wage pair. 5201(1)/5205(1) covers concrete or cement work on sidewalks, driveways, patios, curbs and gutters. 5201(2)/5205(2) covers floor slabs and slab-type foundations. Both move to a $36.00 threshold on September 1, 2026, but the sub-class is what appears on the policy and what the auditor tests the work against.

Is concrete work the same classification as masonry in California?

No. Masonry is its own dual-wage pair, 5027/5028, with a threshold rising from $35.00 to $37.00 on September 1, 2026. A contractor pouring flatwork and also laying block is operating in two different pairs at two different thresholds, and reporting both to one code is a common audit correction.

Does the concrete threshold apply per employee?

Yes, individually and as a cliff. A finisher at $35.99 has all of their payroll assigned to the low-wage code and one at $36.00 has all of it assigned to the high-wage code. There is no blending, no proration, and no crew or company average. Overtime premium, bonuses and per diem generally do not count toward regular hourly wage.

California Concrete Class Codes 5201 vs 5205 — Flatwork, Slabs, and the $36 Threshold

Q: What is the California concrete dual-wage threshold for 2026?

For policies incepting on or after September 1, 2026, the concrete or cement work threshold rises from $33.00 to $36.00 per hour. Payroll for an employee whose regular hourly wage equals or exceeds $36.00 is assigned to the high-wage code 5205; below that, it goes to the low-wage code 5201. Both concrete sub-classifications carry the same figure.

Evan Swan

Aug 19

4 min read

Updated: Sep 7

Quick answer

California concrete or cement work is a dual-wage pair written 5201/5205 — 5201 is the low-wage code, 5205 the high-wage and cheaper one. The threshold rises from $33.00 to $36.00 for policies incepting on or after September 1, 2026. Two sub-classifications share the figure: 5201(1)/5205(1) for sidewalks, driveways, patios, curbs and gutters, and 5201(2)/5205(2) for floor slabs and slab-type foundations.

Source: WCIRB September 1, 2026 Regulatory Filing Quick Reference Guide and WCIRB classification search.

Will we write it? Tell us the operation, the state, and roughly where the mod sits — we'll come back within one business day with a straight answer: yes, no, or what we'd need to see. No ACORD, no loss runs, no obligation. Agents and business owners both welcome. Run it past us here.

Two sub-classes, and why it matters even at the same threshold

Most published tables put "concrete" on a single row. The filing splits it. Flatwork — sidewalks, driveways, patios, curbs, gutters — is 5201(1)/5205(1). Floor slabs and slab-type foundations are 5201(2)/5205(2). Both move to $36.00, so the threshold itself is not where contractors get hurt. The sub-class is, because it is what appears on the policy, and a residential flatwork contractor that starts pouring slab-on-grade foundations for a builder has changed classification without changing anything on its declarations page.

Concrete contractors also drift into neighbouring pairs constantly. Block and brick work is masonry — 5027/5028, threshold moving from $35.00 to $37.00. Excavation and grading for the pad is 6218/6220 at $45.00. Rebar, forming, and finish carpentry each get treated on their own terms. A single "concrete contractor" account can legitimately touch three or four dual-wage pairs with four different thresholds, and the auditor tests each employee against the threshold for the work they actually performed.

What changes on September 1, 2026

The $3.00 move from $33.00 to $36.00 pulls every finisher and laborer earning between those figures out of 5205 and into 5201, with no change in the work, the crew, or the risk. Concrete crews tend to run a wide wage spread — an experienced finisher well clear of the threshold, laborers well below it, and a middle band of second- and third-year crew sitting right where the cliff moves. That middle band is the entire exercise.

The same date brings a 10.4% advisory pure premium increase and a set of Experience Rating Plan amendments. Model all three together, and remember California's DIR assessments sit on top of the carrier rate.

Three mechanics that decide the outcome

It is a cliff, not a slope. A finisher at $35.99 is entirely low-wage payroll; at $36.00, entirely high-wage.
It applies employee by employee. Concrete crews are especially prone to the "our guys average about $38" answer. Averages are irrelevant — each individual is tested separately.
"Regular hourly wage" is a defined term. Overtime premium, bonuses, and per diem generally do not count. Pour days run long, so concrete payroll carries heavy overtime — and the overtime premium is exactly the part that does not help.

Raise or reclassify? Run it per employee

List every employee earning between $33.00 and $35.99.
Cost of the raise = ($36.00 − current wage) × annual hours, plus payroll tax and benefit load.
Cost of reclassification = annual payroll ÷ 100 × the rate difference between 5201 and 5205 × the experience mod.
Compare. The mod multiplies the reclassification cost but not the wage cost.

The same math across ten verified trades is in our break-even-by-trade guide, and every current threshold is kept in the dual-wage tracker.

The burden of proof sits with the employer

Assignment to a high-wage classification is subject to verification at final audit, and payroll not shown to meet the threshold is assigned to the low-wage code by default. For a concrete contractor the record-keeping burden is doubled, because the auditor is testing both which sub-classification the work belonged in and whether each employee cleared that sub-class's threshold. Job costing that ties hours to the type of pour is the difference between defending the split and conceding it. Our audit disputes handbook covers the dispute path.

Concrete dual-wage FAQ

What is the California concrete dual-wage threshold for 2026?

$36.00, up from $33.00, for policies incepting on or after September 1, 2026. At or above $36.00 the payroll goes to 5205; below it, to 5201. Both concrete sub-classes carry the same figure.

What is the difference between 5201(1) and 5201(2)?

5201(1)/5205(1) is flatwork — sidewalks, driveways, patios, curbs and gutters. 5201(2)/5205(2) is floor slabs and slab-type foundations. Same threshold, different sub-classification, and the sub-class is what appears on the policy.

Is concrete the same classification as masonry?

No. Masonry is 5027/5028, threshold rising from $35.00 to $37.00. A contractor pouring flatwork and laying block is in two pairs at two thresholds.

Does the threshold apply per employee?

Yes, individually and as a cliff. $35.99 is entirely low-wage payroll; $36.00 is entirely high-wage. Averages are irrelevant, and overtime premium, bonuses and per diem generally do not count toward regular hourly wage.

Placing a California concrete contractor

CPR Business Solutions is a wholesale workers' comp MGA placing hard California construction risk since 2021. Send the ACORD 130, five years of loss runs, the mod worksheet, and a wage report split by sub-classification, or submit the account.

Call 714-928-3858 or email proposals@cprbrokers.com to talk through a California account.