wa-26-19-114: Labor and Industries, Department of — WSR 26-19-114

WSR 26-19-114 (26-19)WSR 26-19-114PROPOSED RULESDEPARTMENT OFLABOR AND INDUSTRIES[Order 26-10—Filed September 22, 2026, 8:48 a.m.]Original Notice.Preproposal statement of inquiry was filed as WSR 26-13-085.Title of Rule and Other Identifying Information: 2027 Industrial insurance premium rates. Chapter 296-17 WAC, General reporting rules, audit and recordkeeping, rates and rating system for Washington workers' compensation insurance; and chapter 296-17B WAC, Retrospective rating for workers' compensation insurance.Hearing Location(s): On October 27, 2026, at 10:00 a.m., at Department of Labor and Industries (L&I) Headquarters, Room S119, 7273 Linderson Way S.W., Tumwater, WA 98501. The hearing starts at 10:00 a.m. and will continue until all oral comments are received; On October 28, 2026, at 10:00 a.m., electronically at https://lni-wa-gov.zoom.us/j/5484210584?omn=86303294900, Meeting ID 548 421 0584; or join by phone (audio only) 253-215-8782 US (Tacoma), Meeting ID 548 421 0584. The hearing starts at 10:00 a.m. and will continue until all oral comments are received; and On October 29, 2026, at 2:00 p.m., electronically https://lni-wa-gov.zoom.us/j/5484210584?omn=87399160603, Meeting ID 548 421 0584; or join by phone (audio only) 253-215-8782 US (Tacoma), Meeting ID 548 421 0584. The hearing starts at 2:00 p.m. and will continue until all oral comments are received.Date of Intended Adoption: November 30, 2026.Submit Written Comments to: Jo Anne Attwood, L&I, Insurance Services, Employer Services, P.O. Box 44148, Olympia, WA 98504-4148, email JoAnne.Attwood@Lni.wa.gov, fax 360-902-4988, beginning September 23, 2026, at 8:00 a.m., by October 29, 2026, at 5:00 p.m.Assistance for Persons with Disabilities: Contact Jo Anne Attwood, phone 360-902-4777, fax 360-902-4988, by October 22, 2026.Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The proposed rule amends the tables of classification base premium rates, experience rating plan parameters, and experience modification factor calculation limitations for the workers' compensation insurance program for calendar year 2027. Classification base rates were updated to align with expected losses. L&I proposes a 4.9 percent overall average premium rate change.Amending WAC 296-17-855 Experience modification, 296-17-875 Table I, 296-17-880 Table II, 296-17-885 Table III, 296-17-890 Table IV, 296-17-895 Industrial insurance accident fund base rates, stay at work and medical aid base rates by class of industry, 296-17-89502 Industrial insurance accident fund, stay at work, medical aid and supplemental pension rates by class of industry for nonhourly rated classifications, 296-17-89507 Horse racing rates, 296-17-89508 Farm internship program industrial insurance, accident fund, stay at work fund, medical aid fund, and supplemental pension by class, 296-17-920 Assessment for supplemental pension fund, 296-17B-540 Determining loss incurred for each claim, and 296-17B-900 Retrospective rating plans standard premium size ranges.Reasons Supporting Proposal: Washington law provides that rates should be adjusted annually to reflect the hazards of each industry and in accordance with recognized workers' compensation insurance principles.L&I is proposing an overall average rate increase of 4.9 percent to ensure premiums cover most of the expected costs of 2027 workers' compensation claims. This increase is less than the indicated break-even rate and consistent with L&I's rate-making principle of keeping rates steady and predictable. This rate increase is required to account for wage inflation and other cost drivers. In addition, the increase enables L&I to maintain working capital in the supplemental pension fund which pays for annual cost of living adjustments for pensions. L&I is able to minimize the increase for this upcoming year due to accumulated investment earnings that benefit the workers' compensation contingency reserve.This proposal is also notice that the director intends to transfer the amount of the accident and medical-aid funds combined that exceed 10 percent of funded liabilities as required by RCW 51.44.023.Statutory Authority for Adoption: RCW 51.16.035 (base rates), 51.32.073 (supplemental pension), 51.18.010 (retrospective rating), and 51.04.020(1) (general authority).Statute Being Implemented: RCW 51.16.035, 51.32.073, and 51.18.010.Rule is not necessitated by federal law, federal or state court decision.Name of Proponent: L&I, governmental.Name of Agency Personnel Responsible for Drafting: Jo Anne Attwood, Tumwater, Washington, 360-902-4777; Implementation: Michelle O'Brien, Tumwater, Washington, 360-902-4826; and Enforcement: Brenda Heilman, Tumwater, Washington, 360-902-6369.A school district fiscal impact statement is not required under RCW 28A.305.135.A cost-benefit analysis is not required under RCW 34.05.328. A cost-benefit analysis is not required per RCW 34.05.328 (5)(b)(vi), as the proposed rules are adjusting rates pursuant to legislative standards. This rule proposal, or portions of the proposal, is exempt from requirements of the Regulatory Fairness Act because the proposal: Is exempt under RCW 19.85.025(3) as the rule content is explicitly and specifically dictated by statute; and rules set or adjust fees under the authority of RCW 19.02.075 or that set or adjust fees or rates pursuant to legislative standards, including fees set or adjusted under the authority of RCW 19.80.045.Explanation of exemptions: The rule is fully exempt from a small business economic impact statement under RCW 34.05.310 (4)(e) and (f), as the proposed rules are dictated by statute and adjust rates as required by RCW 51.16.035, 51.32.073, 51.18.010, and 51.04.020. Scope of exemption for rule proposal:Is fully exempt.September 22, 2026Joel SacksDirectorRDS-7398.2AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-855Experience modification.The basis of the experience modification shall be a comparison of the actual losses charged to an employer during the experience period with the expected losses for an average employer reporting the same exposures in each classification. The comparison shall contain actuarial refinements designed to weigh the extent to which the actual experience is credible, due consideration being given to the volume of the employer's experience. Except for those employers who qualify for an adjusted experience modification as specified in WAC 296-17-860 or 296-17-865, the experience modification factor shall be calculated from the formula:EXPERIENCEMODIFICATIONFACTOR=(Credible Actual Primary Loss + Credible Actual Excess Loss)/Expected LossWhere  Credible ActualPrimary Loss=Actual Primary Loss x Primary Credibility +Expected Primary Loss x (100% - Primary Credibility)Credible ActualExcess Loss=Actual Excess Loss x Excess Credibility +Expected Excess Loss x (100% - Excess Credibility)The meaning and function of each term in the formula is specified below.For each claim, the actual primary loss is the first dollar portion of the claim costs, which has been shown in actuarial studies, to have the greater credibility in predicting future experience. These amounts are summed over all claims. For each claim in excess of (($28,180))$29,660 the actual primary loss shall be determined from the formula:Primary Loss=((70,460))74,160x Total Loss(Total Loss + ((42,280))44,500)For each claim, less than (($28,180))$29,660 the full value of the claim shall be considered a primary loss.For each claim, the excess actual loss is the remaining portion of the claim costs, which have been shown in actuarial studies to have less credibility in predicting future experience. The excess actual loss for each claim shall be determined by subtracting the primary loss from the total loss. These amounts are summed over all claims.For any claim without disability benefits (time loss, partial permanent disability, total permanent disability or death) either actually paid or estimated to be paid, the total actual losses for calculating the primary loss and excess loss shall first be reduced by the lesser of (($4,100))$4,290 or the total cost of the claim. Here are some examples for these claims:((Total LossType ofClaimTotal Loss (afterdeduction)Primary LossExcessLoss3,000 Medical Only0 0 0 5,000 Medical Only900 900 0 5,000 Timeloss5,000 5,000 0 35,000 Medical Only30,900 29,751 1,149 35,000 Timeloss35,000 31,911 3,089 90,000 PPD90,000 47,939 42,061 150,000 PPD150,000 54,967 95,033 500,000 TPD Pension398,730 63,705 335,025 2,000,000 TPD Pension398,730 63,705 335,025)) Total LossType ofClaimTotal Loss (afterdeduction)Primary LossExcessLoss3,000 Medical Only0 0 0 5,000 Medical Only710 710 0 5,000 Timeloss5,000 5,000 0 35,000 Medical Only30,710 30,281 429 35,000 Timeloss35,000 32,649 2,351 90,000 PPD90,000 49,624 40,376 150,000 PPD150,000 57,193 92,807 500,000 TPD Pension461,110 67,633 393,477 2,000,000 TPD Pension461,110 67,633 393,477 Note:The deduction, (($4,100))$4,290, is twice the average case incurred cost of these types of claims occurring during the three-year period used for experience rating. On average this results in reducing the average actual loss about 70 percent for these types of claims adjusted. This is done to help make the transition between the two different experience rating methods better by helping make the change in experience factor reasonable for small changes to the actual losses.For each employer, the primary credibility and the excess credibility determines the percentage weight given to the corresponding actual primary losses and the actual excess losses, included in the calculation of the experience modification, based on the volume of expected losses. Primary credibility and excess credibility values are set forth in Table II.An employer's expected losses shall be determined by summing the expected loss for each of the three years of the experience period, which are calculated by multiplying the reported exposure in each classification during the year by the corresponding classification expected loss rate and rounding the result to the nearest cent. Classification expected loss rates by year are set forth in Table III.Expected losses in each classification shall be multiplied by the classification "Primary-Ratio" to obtain "expected primary losses" which shall be rounded to the nearest cent. Expected excess losses shall then be calculated by subtracting expected primary losses from expected total losses rounded to the nearest cent. Primary-Ratios are also set forth in Table III.AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-875Table I.Primary Losses for Selected Claim ValuesEffective January 1, ((2026))2027TOTAL LOSS AFTERDEDUCTIONPRIMARY LOSS 5,000 5,000  10,000 10,000  15,000 15,000  ((28,180 28,180  31,349 30,000  41,732 35,000  55,522 40,000  74,729 45,000  103,324 50,000  398,730**63,705))  29,660 29,660  39,773 35,000  52,108 40,000  68,673 45,000  92,094 50,000  461,110**67,633 **Maximum claim valueAMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-880Table II.PRIMARY AND EXCESS CREDIBILITY VALUESEffective January 1, ((2026))2027Maximum Claim Value =  (($398,730))$461,110Average Death Value =  (($398,730))$461,110Expected LossesPrimary CredibilityExcess Credibility((0-6,15012% 7% 6,151-6,56613% 7% 6,567-6,98514% 7% 6,986-7,40915% 7% 7,410-7,84016% 7% 7,841-8,27517% 7% 8,276-8,71718% 7% 8,718-9,16319% 7% 9,164-9,61220% 7% 9,613-10,07321% 7% 10,074-10,53622% 7% 10,537-11,01123% 7% 11,012-11,48724% 7% 11,488-11,97425% 7% 11,975-12,47026% 7% 12,471-12,97027% 7% 12,971-13,48228% 7% 13,483-14,00229% 7% 14,003-14,52930% 7% 14,530-15,07031% 7% 15,071-15,61732% 7% 15,618-16,18033% 7% 16,181-16,75434% 7% 16,755-17,33935% 7% 17,340-17,93836% 7% 17,939-18,55237% 7% 18,553-19,18638% 7% 19,187-19,83239% 7% 19,833-20,49840% 7% 20,499-21,18341% 7% 21,184-21,89342% 7% 21,894-22,62743% 7% 22,628-23,38744% 7% 23,388-24,18045% 7% 24,181-25,00846% 7% 25,009-25,87347% 7% 25,874-26,78748% 7% 26,788-27,75749% 7% 27,758-28,78950% 7% 28,790-29,90651% 7% 29,907-31,12952% 7% 31,130-32,49253% 7% 32,493-32,63154% 7% 32,632-34,06354% 8% 34,064-35,98155% 8% 35,982-54,45656% 8% 54,457-60,02157% 8% 60,022-85,73257% 9% 85,733-88,30157% 10% 88,302-111,60058% 10% 111,601-122,14558% 11% 122,146-137,63159% 11% 137,632-155,99359% 12% 155,994-163,81960% 12% 163,820-189,83960% 13% 189,840-190,17161% 13% 190,172-216,68761% 14% 216,688-223,68461% 15% 223,685-243,37062% 15% 243,371-257,52962% 16% 257,530-270,22063% 16% 270,221-291,37663% 17% 291,377-297,24064% 17% 297,241-324,42964% 18% 324,430-325,21964% 19% 325,220-351,79465% 19% 351,795-359,06565% 20% 359,066-379,32666% 20% 379,327-392,91266% 21% 392,913-407,03767% 21% 407,038-426,75867% 22% 426,759-434,92668% 22% 434,927-460,60068% 23% 460,601-462,99469% 23% 462,995-491,24169% 24% 491,242-494,44669% 25% 494,447-519,67170% 25% 519,672-528,29570% 26% 528,296-548,28571% 26% 548,286-562,14071% 27% 562,141-577,08572% 27% 577,086-595,98672% 28% 595,987-606,07173% 28% 606,072-629,83373% 29% 629,834-635,25074% 29% 635,251-663,67874% 30% 663,679-664,61975% 30% 664,620-694,18075% 31% 694,181-697,52275% 32% 697,523-723,93976% 32% 723,940-731,36976% 33% 731,370-753,89177% 33% 753,892-765,21577% 34% 765,216-784,04678% 34% 784,047-799,06078% 35% 799,061-814,39979% 35% 814,400-832,90779% 36% 832,908-844,95880% 36% 844,959-866,74980% 37% 866,750-875,72381% 37% 875,724-900,59781% 38% 900,598-906,69482% 38% 906,695-934,44382% 39% 934,444-937,87383% 39% 937,874-968,29083% 40% 968,291-969,26384% 40% 969,264-1,000,86984% 41% 1,000,870-1,002,13184% 42% 1,002,132-1,032,68785% 42% 1,032,688-1,035,97785% 43% 1,035,978-1,064,72886% 43% 1,064,729-1,069,82486% 44% 1,069,825-1,096,98787% 44% 1,096,988-1,103,67287% 45% 1,103,673-1,129,46988% 45% 1,129,470-1,137,51688% 46% 1,137,517-1,162,17689% 46% 1,162,177-1,171,36289% 47% 1,171,363-1,195,11190% 47% 1,195,112-1,205,20890% 48% 1,205,209-1,228,27491% 48% 1,228,275-1,239,05391% 49% 1,239,054-1,261,66992% 49% 1,261,670-1,272,90092% 50% 1,272,901-1,295,29993% 50% 1,295,300-1,306,74593% 51% 1,306,746-1,329,16994% 51% 1,329,170-1,340,58994% 52% 1,340,590-1,363,27595% 52% 1,363,276-1,374,43595% 53% 1,374,436-1,397,62396% 53% 1,397,624-1,408,28196% 54% 1,408,282-1,432,21697% 54% 1,432,217-1,442,12797% 55% 1,442,128-1,467,05798% 55% 1,467,058-1,475,97398% 56% 1,475,974-1,502,14799% 56% 1,502,148-1,509,81899% 57% 1,509,819-1,537,490100% 57% 1,537,491-1,573,088100% 58% 1,573,089-1,608,946100% 59% 1,608,947-1,645,063100% 60% 1,645,064-1,681,445100% 61% 1,681,446-1,718,093100% 62% 1,718,094-1,755,011100% 63% 1,755,012-1,792,200100% 64% 1,792,201-1,829,666100% 65% 1,829,667-1,867,410100% 66% 1,867,411-1,905,439100% 67% 1,905,440-1,943,748100% 68% 1,943,749-1,982,348100% 69% 1,982,349-2,021,240100% 70% 2,021,241-2,060,426100% 71% 2,060,427-2,099,911100% 72% 2,099,912-2,139,698100% 73% 2,139,699-2,179,790100% 74% 2,179,791-2,220,188100% 75% 2,220,189-2,260,900100% 76% 2,260,901-2,301,926100% 77% 2,301,927-2,343,273100% 78% 2,343,274-2,384,943100% 79% 2,384,944-2,426,941100% 80% 2,426,942-2,469,272100% 81% 2,469,273-2,511,933100% 82% 2,511,934-2,554,937100% 83% 2,554,938-2,598,279100% 84% 2,598,280-2,641,971100% 85% 2,641,972and higher100% 86%)) 0-6,61112% 7% 6,612-7,05913% 7% 7,060-7,50914% 7% 7,510-7,96515% 7% 7,966-8,42816% 7% 8,429-8,89617% 7% 8,897-9,37118% 7% 9,372-9,85019% 7% 9,851-10,33320% 7% 10,334-10,82921% 7% 10,830-11,32622% 7% 11,327-11,83723% 7% 11,838-12,34924% 7% 12,350-12,87225% 7% 12,873-13,40526% 7% 13,406-13,94327% 7% 13,944-14,49328% 7% 14,494-15,05229% 7% 15,053-15,61930% 7% 15,620-16,20031% 7% 16,201-16,78832% 7% 16,789-17,39433% 7% 17,395-18,01134% 7% 18,012-18,64035% 7% 18,641-19,28336% 7% 19,284-19,94337% 7% 19,944-20,62538% 7% 20,626-21,31939% 7% 21,320-22,03540% 7% 22,036-22,77241% 7% 22,773-23,53542% 7% 23,536-24,32443% 7% 24,325-25,14144% 7% 25,142-25,99445% 7% 25,995-26,88446% 7% 26,885-27,81447% 7% 27,815-28,79648% 7% 28,797-29,83949% 7% 29,840-30,94850% 7% 30,949-32,14951% 7% 32,150-33,46452% 7% 33,465-34,92953% 7% 34,930-35,07854% 7% 35,079-36,61854% 8% 36,619-38,68055% 8% 38,681-58,54056% 8% 58,541-64,52357% 8% 64,524-92,16257% 9% 92,163-94,92457% 10% 94,925-119,97058% 10% 119,971-131,30658% 11% 131,307-147,95359% 11% 147,954-167,69359% 12% 167,694-176,10660% 12% 176,107-204,07760% 13% 204,078-204,43461% 13% 204,435-232,93961% 14% 232,940-240,46061% 15% 240,461-261,62362% 15% 261,624-276,84462% 16% 276,845-290,48763% 16% 290,488-313,22963% 17% 313,230-319,53364% 17% 319,534-348,76164% 18% 348,762-349,61164% 19% 349,612-378,17965% 19% 378,180-385,99565% 20% 385,996-407,77666% 20% 407,777-422,38066% 21% 422,381-437,56567% 21% 437,566-458,76567% 22% 458,766-467,54668% 22% 467,547-495,14568% 23% 495,146-497,71969% 23% 497,720-528,08469% 24% 528,085-531,53069% 25% 531,531-558,64670% 25% 558,647-567,91770% 26% 567,918-589,40671% 26% 589,407-604,30171% 27% 604,302-620,36672% 27% 620,367-640,68572% 28% 640,686-651,52673% 28% 651,527-677,07173% 29% 677,072-682,89474% 29% 682,895-713,45474% 30% 713,455-714,46675% 30% 714,467-746,24475% 31% 746,245-749,83675% 32% 749,837-778,23576% 32% 778,236-786,22276% 33% 786,223-810,43377% 33% 810,434-822,60677% 34% 822,607-842,85078% 34% 842,851-858,99078% 35% 858,991-875,47979% 35% 875,480-895,37579% 36% 895,376-908,33080% 36% 908,331-931,75580% 37% 931,756-941,40281% 37% 941,403-968,14281% 38% 968,143-974,69682% 38% 974,697-1,004,52682% 39% 1,004,527-1,008,21483% 39% 1,008,215-1,040,91283% 40% 1,040,913-1,041,95884% 40% 1,041,959-1,075,93484% 41% 1,075,935-1,077,29184% 42% 1,077,292-1,110,13985% 42% 1,110,140-1,113,67585% 43% 1,113,676-1,144,58386% 43% 1,144,584-1,150,06186% 44% 1,150,062-1,179,26187% 44% 1,179,262-1,186,44787% 45% 1,186,448-1,214,17988% 45% 1,214,180-1,222,83088% 46% 1,222,831-1,249,33989% 46% 1,249,340-1,259,21489% 47% 1,259,215-1,284,74490% 47% 1,284,745-1,295,59990% 48% 1,295,600-1,320,39591% 48% 1,320,396-1,331,98291% 49% 1,331,983-1,356,29492% 49% 1,356,295-1,368,36892% 50% 1,368,369-1,392,44793% 50% 1,392,448-1,404,75193% 51% 1,404,752-1,428,85794% 51% 1,428,858-1,441,13394% 52% 1,441,134-1,465,52195% 52% 1,465,522-1,477,51895% 53% 1,477,519-1,502,44596% 53% 1,502,446-1,513,90296% 54% 1,513,903-1,539,63297% 54% 1,539,633-1,550,28797% 55% 1,550,288-1,577,08698% 55% 1,577,087-1,586,67198% 56% 1,586,672-1,614,80899% 56% 1,614,809-1,623,05499% 57% 1,623,055-1,652,802100% 57% 1,652,803-1,691,070100% 58% 1,691,071-1,729,617100% 59% 1,729,618-1,768,443100% 60% 1,768,444-1,807,553100% 61% 1,807,554-1,846,950100% 62% 1,846,951-1,886,637100% 63% 1,886,638-1,926,615100% 64% 1,926,616-1,966,891100% 65% 1,966,892-2,007,466100% 66% 2,007,467-2,048,347100% 67% 2,048,348-2,089,529100% 68% 2,089,530-2,131,024100% 69% 2,131,025-2,172,833100% 70% 2,172,834-2,214,958100% 71% 2,214,959-2,257,404100% 72% 2,257,405-2,300,175100% 73% 2,300,176-2,343,274100% 74% 2,343,275-2,386,702100% 75% 2,386,703-2,430,468100% 76% 2,430,469-2,474,571100% 77% 2,474,572-2,519,019100% 78% 2,519,020-2,563,814100% 79% 2,563,815-2,608,962100% 80% 2,608,963-2,654,467100% 81% 2,654,468-2,700,328100% 82% 2,700,329-2,746,557100% 83% 2,746,558-2,793,150100% 84% 2,793,151-2,840,119100% 85% 2,840,120and higher100% 86% AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-885Table III.Expected Loss Rates and Primary Ratiosby Risk Classification and Fiscal YearExpected Loss Rates in Dollars Per Worker HourEffective January 1, ((2026))2027((Class202220232024Primary Ratio1010.58390.55750.49460.4261030.81170.78400.71890.4321040.62620.59510.52050.4151050.71630.68420.60430.4981062.22492.14851.98090.3931070.55680.53010.46470.4571080.62620.59510.52050.4151120.49320.47200.42080.4572011.31361.24721.09170.3742021.17511.11600.97520.4032100.66920.63930.56880.3862120.78770.75370.67460.4092141.00700.95230.82110.4122170.68050.64900.57210.4522190.44280.42180.36990.4623010.66710.64020.57560.4593021.09841.04280.90990.4333031.25901.19671.04940.4263060.52080.49510.43190.4583070.56780.54090.47430.4613080.45300.43530.39170.4954030.98080.93480.82470.4315020.64180.60970.53210.4615041.12081.07240.96010.4065071.81401.74511.58580.4155080.97260.92080.79870.4035090.56960.54080.47250.3635101.45341.39451.25780.4165111.07701.02500.89890.4395120.78430.75140.67180.4455130.62900.60000.52990.4555140.92070.87770.77060.4805160.89280.85170.75220.4495171.06381.01740.91120.3885180.75610.72160.63810.4155191.18771.12980.99250.4205210.55270.53000.47680.4226010.38870.36840.31790.4546020.50540.47630.40690.3966030.58300.55270.48070.4046040.68120.65390.58650.4756060.42740.40550.35020.5326070.55090.52240.45270.4896080.26620.25260.21900.4767010.47760.45350.39700.3748030.45020.42730.37040.4839010.75610.72160.63810.41510020.52220.49930.44350.45610030.42660.40680.35790.48310040.38230.36180.31280.41610053.86393.69483.28170.45610060.20070.19030.16390.52710070.24720.23540.20600.50211010.72940.69140.59700.51811021.12771.06970.93380.39811030.74470.70610.61080.49311040.46370.44600.39980.50711050.54630.51870.45020.50011060.32770.31290.27490.55511080.49690.47280.41270.51111091.43231.36021.18970.43213010.45840.43800.38910.45013030.31460.29700.25270.52513040.01330.01260.01100.47713050.35380.33480.28930.45514010.28920.27720.24810.50314040.69000.65820.57870.54014050.61580.58550.50890.52814070.65140.61740.53390.51614080.25250.24000.21030.49615010.69690.65870.56420.49715070.35800.34210.30110.53817010.53710.51410.46060.41717020.79160.75070.65730.31717030.66470.62980.54710.40817040.53710.51410.46060.41718010.40600.38590.33810.42318020.64950.61750.54090.42320020.54710.52180.45920.47420040.48430.46390.40980.56120070.47510.45770.41610.44120080.22470.21350.18610.52020090.30050.28850.25700.55621010.48800.46940.42380.48721020.50370.48380.43440.49821031.26121.18901.00760.56421040.32820.32010.29700.57221050.70410.66660.57310.51721060.45990.44070.39250.51522010.29140.28070.25440.50122020.67700.64170.55430.50722030.44050.42250.37530.55522040.29140.28070.25440.50124010.30840.29430.25930.46829030.48620.46790.42160.51329040.44290.42670.38740.41929050.44740.43050.38660.53029060.40310.38850.35290.45029070.33680.32530.29550.52329080.57420.55400.50160.51029090.34370.33170.30290.47131010.58320.55810.49400.50131020.23300.22200.19440.47331030.25510.24460.21980.42431040.62320.59530.52480.53031050.63710.61580.56390.46233030.31180.29680.25920.52333040.54290.52280.47390.47033090.32340.30810.27010.49834020.34120.32730.29230.50334030.11050.10600.09420.51934040.42760.40860.36050.49934050.19830.19030.16940.52734060.20220.19290.16970.52534070.66130.62680.54390.43434080.21040.19930.17110.53934090.14710.14070.12420.54734100.14710.14070.12420.54734110.35910.34210.30010.48234120.45890.43530.37880.43234140.63450.60210.52170.50634151.12051.06320.92280.50435010.25160.24320.22270.46235030.29880.28560.25210.52335060.53740.51290.45330.42935090.41880.39600.33850.55935100.31540.30330.27170.54835110.65800.63180.56700.48935120.28540.27450.24710.51635130.39220.37360.32790.48236020.07250.06930.06150.52436030.37690.36180.32430.48936040.71920.69080.61970.48536050.34120.32730.29230.50337010.23300.22200.19440.47337020.25760.24690.21870.55537080.49940.47720.42280.47838020.14550.14030.12730.48538080.28430.27160.24070.47039010.11180.10770.09640.58139020.45420.43520.38680.54139030.66930.64140.56990.54139050.11460.11060.09980.55739060.44850.42960.38120.53639090.24670.23650.20970.57941010.14670.14130.12680.54341030.50560.48570.43500.51341070.14290.13540.11670.49241080.18630.17680.15270.56341090.18300.17550.15680.51642010.65710.61670.51820.46643010.65340.62880.56650.51343020.63570.60730.53680.48943040.65720.63650.58690.47443050.97370.92050.79070.48344010.31180.29680.25920.52344020.50700.48200.41920.51144040.48370.46470.41920.46445010.13450.12820.11180.57245020.04430.04220.03700.47845040.12210.11820.10730.56648020.40150.38630.34960.47148030.41230.39750.35790.57848040.46010.44040.39210.49648050.32900.31720.28590.55748060.13770.13170.11570.59248080.43780.42070.37970.46048090.22960.22090.19820.54248100.21030.20200.18110.52148110.41740.40570.37670.48748120.32870.31580.28370.47948130.32640.31390.28160.56148140.10080.09840.09190.55648150.28020.27190.24950.56148160.24870.24350.22990.51449000.10370.09900.08750.43849010.03040.02900.02520.46749020.04950.04700.04080.50449030.16530.15630.13350.52749040.01040.01000.00880.50449050.36940.35490.31850.52449060.09130.08650.07440.54149070.04330.04220.03870.60349080.07880.07730.07190.60849090.03150.03100.02880.60849100.40260.38350.33660.49549110.05230.05000.04440.45350015.77895.50064.87340.34050020.46240.43880.37960.51850031.95221.85001.61380.39450040.74510.71900.66160.39750050.72660.69100.60830.38350060.87420.82980.72750.37951010.66690.63390.55520.43351030.69820.67120.60230.50551060.69820.67120.60230.50551080.65830.62140.52960.52451090.34050.32440.28330.50152010.22880.21950.19490.55252040.87160.82010.69710.44552060.25300.24240.21720.43252070.15570.14990.13420.56852080.41220.39680.35770.48452090.40900.39210.34920.49453000.06890.06550.05690.51653010.01770.01690.01500.53253020.00470.00450.00400.45053050.04210.03980.03410.55853060.03470.03300.02870.52853070.55950.52920.45470.49353080.08320.08030.07230.51961030.08690.08360.07480.58461040.30530.29180.25780.50861050.44590.42160.36110.51161070.15020.14620.13340.64661080.21710.21000.18920.59761090.10170.09650.08330.51461100.33840.31950.27260.50661200.27280.25830.22240.48361210.36860.34900.30080.49262010.42880.40720.35230.53662020.76140.72750.64210.52262030.08740.08550.07950.61362040.10220.09880.08960.53062050.17680.16950.15010.56362060.16320.15670.13960.54962070.70600.67660.60790.45462080.17890.17380.15980.56762090.23620.22900.21030.52763010.09820.09390.08390.41363030.03790.03610.03170.51963050.09400.09020.08040.57963060.35380.33660.29250.54863080.07090.06730.05850.51563090.19840.18950.16650.55064020.18700.18050.16220.59464030.15510.14790.12900.58264040.28250.27070.24080.53564050.48240.45960.40280.50964060.15720.15000.13140.56264070.25070.23960.21110.54764080.49570.47430.42160.48764090.55410.52690.46060.47364100.24890.23850.21130.53964110.04810.04650.04250.49765010.07550.07150.06160.55065020.01520.01460.01300.50165030.06860.06450.05400.51265040.22660.21850.19630.59465050.14100.13640.12280.63765060.10030.09570.08360.53665090.23580.22720.20420.55165100.32760.30910.26530.41465110.22140.21150.18600.56565120.08320.07930.06990.47266010.20570.19540.17020.52066020.52950.50790.45580.48966030.23630.22750.20430.53666040.05220.05000.04430.53166050.23760.22810.20180.57266070.11410.10920.09650.57566080.33090.31270.27000.37566203.03602.85062.37300.58067040.11570.10970.09430.57367050.77840.75600.69350.58667060.20070.19410.17670.52167078.69228.48307.76260.68867087.52407.36456.96770.48367090.20750.19890.17620.55368010.61600.57200.46340.53568020.85240.80610.69140.53068030.41440.38870.32710.42768040.24340.23150.20090.53968092.65682.56562.32570.52969010.01720.01920.02260.82769020.62230.59260.52280.42769032.52792.41322.15930.31769041.33031.25031.06020.39669050.97350.91640.78030.36069060.35640.36370.38210.53169070.64380.61580.54330.54269080.35110.33580.29740.51969090.09360.08970.07960.51871000.01320.01250.01070.48471010.02060.01970.01720.41371030.89640.84550.72370.44571040.02280.02170.01880.50271050.01590.01510.01310.50971060.21360.20400.17960.54671070.36670.34840.30210.54371080.31010.29530.25640.60471090.09480.09010.07860.51471100.38010.36150.31730.46871110.27530.25810.21650.44671120.61350.58890.52730.53171130.42260.40110.34650.56471140.63210.60460.53250.57671150.54690.52380.46620.53571160.53340.50590.43870.50771170.80160.76520.67460.50471181.17621.11970.98160.47871191.49971.41821.22030.48971204.86824.60253.95340.48371215.19174.94624.39540.33371220.32120.30860.27700.53372002.15152.01521.68780.46172011.51601.42261.19590.48872020.01400.01330.01170.48972030.07870.07670.07090.57272040.00000.00000.00000.50072050.00000.00000.00000.50073010.54310.52600.48450.46773020.80110.77540.71650.43973070.34870.33380.29670.52373080.26720.25760.23080.60373090.20750.19890.17620.55374002.47422.31761.94100.461))Class202320242025Primary Ratio1010.58350.55270.51030.4201030.85540.81940.77300.4001040.65990.62250.56620.3951050.71820.67470.61240.5091062.35502.25922.14210.3811070.57240.53970.49230.4321080.65990.62250.56620.3951120.51780.48940.45070.4492011.37741.29951.17970.3632021.23671.16791.06060.3572100.67650.64300.59390.3772120.93890.89380.83100.3762141.10971.03830.92840.4002170.72900.68870.63080.4202190.45950.43240.39350.4413010.66110.62700.57610.4593021.16731.09640.99300.4133031.33041.25511.14600.3963060.57400.53960.48880.4233070.59380.55890.50820.4443080.50800.47120.42740.4994031.05310.98420.89200.4235020.69540.65410.59570.4295041.16011.10041.01780.4025071.90531.82401.71990.3855080.92890.87440.79130.3785090.57980.54730.49530.3565101.47691.40921.31860.3895111.21281.14561.04600.4025120.81620.77470.71790.4225130.70300.66150.60300.4395140.98560.92740.84550.4655160.91880.86780.79670.4315171.10181.04770.97110.3725180.74110.70140.64270.4035191.13621.07160.97730.4065210.55660.52990.49380.4056010.41190.38590.34710.4386020.55390.51720.45850.3736030.61390.57740.52120.3806040.72350.68660.63780.4616060.46260.42220.37310.5216070.56630.52680.47140.4846080.28670.26840.24170.4637010.51070.48190.43740.3638030.48930.45140.40390.4749010.74110.70140.64270.40310020.54370.51690.48030.43110030.46590.43630.39510.48210040.41130.37860.33700.42310054.02373.82483.55440.43110060.22100.20480.18260.53010070.25240.23740.21660.46511010.68710.63800.56920.53111021.13141.06430.96490.39011030.75820.70970.64100.47111040.47920.45260.41580.50511050.59730.55210.49240.50311060.36300.33590.30140.55411080.54030.50480.45290.50911091.46041.37541.25040.39413010.47800.44820.40700.44813030.34400.31720.28090.52313040.01420.01310.01170.47913050.39460.36490.32460.45714010.32550.30920.28210.50514040.76780.71000.63520.53914050.67330.62740.56320.52314070.84110.76930.67770.51114080.27920.26030.23020.50515010.75430.69410.61340.50015070.35940.33810.30800.52617010.55700.52940.49200.39717020.83220.78710.71300.30217030.69630.65410.59090.39017040.55700.52940.49200.39718010.43990.41470.37750.40318020.70390.66350.60400.40320020.61030.57020.51500.48720040.53430.49380.44600.55620070.49810.47540.44640.41920080.25490.23380.20660.52020090.31700.29400.26680.55821010.50900.48640.44980.49521020.54840.50930.46340.49321031.36631.24541.08720.56221040.38020.36070.33880.56621050.89320.81180.71250.51121060.50090.47480.43560.50122010.32640.30460.27730.49822020.74820.69350.61940.49822030.50810.47020.42520.54122040.32640.30460.27730.49824010.32370.30270.27420.47729030.53080.50560.46700.50729040.46310.44290.41590.41929050.48200.44880.41080.52529060.42390.40200.37060.46329070.38690.36170.33280.51129080.58730.55890.51860.50629090.36650.34990.33040.45031010.63490.59400.53990.49831020.25360.23850.21650.45131030.27310.25950.24110.40731040.65960.61970.56250.52431050.65550.63020.58920.46333030.34500.32160.28830.52833040.60490.56140.51160.47033090.36770.34390.31040.48734020.37760.35640.32620.49634030.11560.10870.09980.52634040.45890.43010.39140.48234050.20750.19560.17890.54034060.23220.21350.19100.52634070.67940.63710.57500.41834080.22480.20530.18150.53134090.16700.15460.13940.53434100.16700.15460.13940.53434110.37920.35350.31850.48634120.47420.44470.40130.41934140.65280.60810.54660.49534151.22171.13621.01860.49535010.25850.24860.23230.46335030.35330.32620.29410.50835060.58860.55580.50760.41635090.46470.42540.37460.54635100.31770.30170.27770.54935110.71160.67360.61740.49435120.31890.29660.27020.53135130.46100.42280.37700.47936020.07830.07310.06620.53436030.41100.39010.35790.48136040.77210.73050.67100.49136050.37760.35640.32620.49637010.25450.23610.21280.47537020.26770.24840.22570.54937080.52980.49650.45030.48738020.15580.14810.13670.48138080.28910.27090.24620.46339010.12330.11510.10510.57339020.50150.46460.42100.53139030.76820.71170.64490.53139050.13060.12170.11150.54739060.50900.47090.42520.51339090.29900.27790.25200.57241010.15220.14400.13280.54641030.55960.53080.48790.52541070.15250.14090.12540.49641080.20700.18980.16790.56041090.19080.18100.16590.51742010.69570.64270.56370.46043010.68610.65200.60180.50443020.69560.65260.59350.48243040.70460.67820.63220.48243051.03660.96070.85480.48244010.35830.32860.29190.52444020.56990.52000.46140.51044040.51030.48590.44740.47145010.14420.13290.11900.56645020.04590.04280.03850.48545040.13840.12980.11990.56148020.42710.40540.37360.48248030.48660.45440.41580.56748040.54760.50530.45270.49848050.37890.35350.32260.54648060.13800.12810.11540.57448080.46910.44670.41120.46348090.26460.25060.23000.54148100.23020.21400.19440.51948110.50130.47350.44130.48548120.34460.32520.29900.47948130.38910.36240.32930.55748140.11480.10940.10310.55048150.30660.28950.26890.55548160.28990.28320.26940.51149000.10580.09970.09050.41349010.03240.02990.02710.46149020.04830.04480.04010.50749030.19020.17250.15130.51649040.01170.01070.00970.50349050.41100.38260.34820.52349060.10500.09580.08420.53549070.04820.04510.04190.59249080.08590.08130.07660.58949090.03430.03250.03070.58949100.43980.41010.36880.49749110.05610.05300.04860.43450015.98565.69365.24330.30850020.53110.48390.42630.51950032.01751.89361.70590.37150040.77350.74300.70610.37350050.79890.75650.69370.35850060.89280.84220.76540.35951010.70570.66650.61160.40351030.71680.67940.62460.50951060.71680.67940.62460.50951080.69440.63160.55270.51851090.35320.32840.29730.50952010.26000.23990.21720.54252040.93460.87090.77690.42052060.23030.21860.20270.43752070.18760.17480.15910.57352080.43200.41000.37960.48252090.44530.42000.38430.50253000.07450.06800.06030.50553010.01830.01720.01560.53853020.00490.00450.00390.44753050.04720.04300.03780.55153060.04330.03920.03450.52253070.61400.56660.50210.49953080.10260.09490.08600.52161030.10810.10060.09170.56961040.36970.33900.30310.50561050.49220.45280.39930.52261070.16370.15440.14460.63761080.23290.21800.20130.59561090.10820.10030.08980.51561100.36840.33760.29700.49561200.28870.26620.23710.47761210.38010.35150.31400.48362010.43660.40750.36590.53662020.86580.80980.73140.52762030.10900.10290.09660.61262040.12230.11360.10360.53362050.21520.19920.17990.55762060.17720.16420.14920.53962070.72750.69390.63600.45662080.19250.18210.17000.56262090.26300.24710.22930.52663010.09800.09290.08550.40363030.04020.03750.03400.51163050.10130.09460.08640.57363060.38710.36070.32410.54463080.07630.07100.06350.51363090.21910.20220.18200.53364020.20060.18780.17300.58764030.18270.16820.14930.58164040.30010.27870.25250.53064050.51240.47900.43290.50264060.18570.17140.15350.55964070.28110.25950.23350.53464080.49540.46810.43120.46064090.55840.51890.46480.49264100.28590.26420.23940.54264110.06250.05850.05380.48465010.08210.07490.06610.53865020.01690.01580.01450.51765030.07780.06990.06050.51265040.25150.23560.21640.59465050.16340.15440.14440.64065060.11050.10160.09070.53365090.27380.25470.23260.54665100.35040.32650.29040.40565110.24570.22740.20530.54865120.09540.08910.08000.48166010.24340.22690.20220.52366020.57910.53860.48910.48766030.26320.24440.22310.53266040.05940.05490.04960.52766050.27590.25620.23460.58266070.12400.11520.10420.57266080.34020.31930.28620.35866203.26122.94652.54370.57667040.13530.12390.10940.57567050.84190.79580.74210.57467060.23830.22180.20300.526670710.38069.89889.35880.68367087.99287.83507.47690.48267090.22160.20550.18720.55568010.66960.59910.50570.54368020.94230.86200.75890.53568030.43920.40660.35550.40968040.28580.26090.23100.53468092.93362.74782.54360.53569010.01870.02050.02420.80669020.65310.61550.56210.40869032.50052.38332.19970.30369041.57401.43521.26500.39869051.15871.04840.93040.35469060.43420.44740.46040.50069070.74590.68800.61980.54169080.39240.36880.33420.52669090.10340.09570.08700.51471000.01430.01310.01160.49071010.02250.02130.01940.38971030.89710.82270.72450.45571040.02700.02470.02180.50871050.01900.01740.01530.50971060.22960.21240.19150.54471070.41360.37910.33680.54071080.35920.33110.29410.60071090.11280.10320.09180.51171100.38950.36420.32770.47471110.30570.27800.24250.45171120.67540.62750.57000.52471130.44640.41040.36440.55671140.68190.63210.57050.56771150.61100.56840.51490.52271160.55380.51830.46930.47671170.78770.73970.67190.48771181.13291.05850.95500.47371191.57181.45621.29450.48071205.16204.82164.33590.45671215.30395.04814.65190.30771220.34060.32390.29630.53572002.26202.08921.83020.44372011.71691.56601.35830.49672020.01510.01380.01240.49172030.08880.08370.07840.56572040.00000.00000.00000.50072050.00000.00000.00000.50073010.55250.53280.49860.46973020.86470.83020.79110.42173070.37390.34680.31410.51973080.31280.29150.26550.59773090.22160.20550.18720.55574002.62892.39592.08040.469Expected Loss Rates in Dollars Per Sq. Ft.of Wallboard Installed((Class202220232024Primary Ratio5400.01260.01210.01070.4575410.00570.00540.00480.4455500.02700.02580.02340.3545510.00930.00890.00800.346))Class202320242025Primary Ratio5400.01420.01340.01250.4295410.00580.00550.00510.4245500.02590.02470.02290.3405510.00900.00850.00800.321AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-890Table IV.Maximum Experience ModificationsFor Firms with No Compensable Accidents:Effective January 1, ((2026))2027Expected Loss RangeMaximum Experience Modification((1-5,571 0.905,572-6,802 0.896,803-7,502 0.887,503-8,202 0.878,203-8,902 0.868,903-9,602 0.859,603-10,302 0.8410,303-11,002 0.8311,003-11,702 0.8211,703-12,431 0.8112,432-13,189 0.8013,190-13,977 0.7913,978-14,794 0.7814,795-15,642 0.7715,643-16,519 0.7616,520-17,425 0.7517,426-18,362 0.7418,363-19,328 0.7319,329-20,324 0.7220,325-21,349 0.7121,350-22,405 0.7022,406-23,490 0.6923,491-24,605 0.6824,606-25,749 0.6725,750-26,923 0.6626,924-28,127 0.6528,128-29,933 0.6429,934-32,642 0.6332,643-36,706 0.6236,707-42,801 0.6142,802and higher 0.60))1-5,989 0.905,990-7,312 0.897,313-8,065 0.888,066-8,817 0.878,818-9,570 0.869,571-10,322 0.8510,323-11,075 0.8411,076-11,827 0.8311,828-12,580 0.8212,581-13,363 0.8113,364-14,178 0.8014,179-15,026 0.7915,027-15,905 0.7815,906-16,816 0.7716,817-17,759 0.7617,760-18,734 0.7518,735-19,740 0.7419,741-20,779 0.7320,780-21,850 0.7221,851-22,952 0.7122,953-24,087 0.7024,088-25,253 0.6925,254-26,451 0.6826,452-27,682 0.6727,683-28,944 0.6628,945-30,238 0.6530,239-32,179 0.6432,180-35,090 0.6335,091-39,457 0.6239,458-46,008 0.6146,009and higher 0.60RDS-7402.1AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-895Industrial insurance accident fund base rates, stay at work and medical aid base rates by class of industry.Industrial insurance accident fund, stay at work and medical aid fund base rates by class of industry shall be as set forth below.Base Rates EffectiveJanuary 1, ((2026))2027ClassAccident FundStay at WorkMedical Aid Fund((1011.32080.01960.49561031.61310.02360.84891041.54140.02300.46511051.41390.02080.66291064.45720.06522.30061071.25750.01870.45261081.54140.02300.46511121.02000.01500.44992013.45580.05170.92312022.94950.04400.84342101.65260.02460.53672121.76130.02610.69002142.57120.03850.67342171.51110.02240.57382190.97920.01450.36833011.32530.01940.64523022.56950.03820.84123032.89530.04300.98203061.19640.01780.41683071.29480.01920.46993080.83010.01210.46144032.24580.03330.80735021.39870.02070.51905042.51200.03720.97255073.78620.05561.76005082.43020.03630.66585091.58060.02370.37745103.11450.04591.34225112.53320.03770.85625121.69220.02500.71565131.35350.02000.54415141.99510.02950.79555161.96450.02910.76215172.43630.03610.89725181.84610.02750.60745192.77980.04130.92555211.18420.01750.50336010.94720.01410.28456021.36950.02060.30066031.46840.02190.41066041.37370.02020.66376060.84750.01250.36416071.13890.01690.44246080.60560.00900.20977011.25650.01880.33578030.99010.01470.35489011.84610.02750.607410021.13010.01670.465310030.88370.01300.375810040.95860.01430.266110058.36280.12353.443010060.40530.00600.166710070.50110.00740.218111011.45290.02150.601811022.77880.04150.808011031.56190.02310.596211040.92820.01360.478711051.14380.01690.447911060.55960.00810.317211080.97340.01430.442611093.23730.04811.110813010.97450.01440.406613030.67140.01000.240013040.02940.00040.010813050.79660.01180.263014010.49960.00730.291514041.16910.01700.654914051.21360.01790.543814071.25750.01850.543714080.51680.00690.225115011.51070.02240.528015070.66460.00970.343717011.17620.01740.482717022.27890.03420.486917031.65740.02480.472417041.17620.01740.482718010.97170.01450.315018021.55480.02310.504120021.16870.01730.476120040.86890.01270.490120070.96990.01420.481720080.42040.00620.199420090.52760.00770.315821010.91270.01330.506821020.93660.01370.511021032.30720.03400.989321040.46860.00660.432121051.46060.02160.568621060.83410.01220.453122010.48490.00700.310722021.38710.02050.545822030.77330.01120.454622040.48490.00700.310724010.67140.00990.267629030.88190.01280.516129041.00120.01480.431129050.80280.01170.476029060.82140.01200.410029070.59710.00860.379629081.07450.01560.622129090.62470.00910.378431011.19040.01750.546331020.51960.00770.194531030.55210.00810.235431041.14680.01680.594831051.22680.01790.692233030.59490.00870.278933041.03480.01510.554633090.65310.00960.284834020.66410.00970.338034030.22390.00330.109034040.87460.01290.392334050.37650.00550.200334060.37900.00560.189134071.55950.02320.490534080.41270.00610.174234090.25200.00370.144934100.25200.00370.144934110.75520.01120.310534121.08820.01620.344434141.30830.01930.525634152.20060.03250.920135010.48460.00710.273335030.56780.00830.285735061.27460.01890.443335090.77330.01140.349835100.53290.00770.337335111.24220.01820.656235120.50980.00740.299635130.81030.01200.343436020.14170.00210.070636030.72700.01060.379536041.42320.02080.715536050.66410.00970.338037010.51960.00770.194537020.45490.00660.261137081.01650.01500.452338020.28140.00410.153938080.58520.00860.253539010.17790.00260.125439020.78970.01150.457739031.16370.01690.674539050.18930.00270.129439060.79700.01160.446939090.39730.00570.258641010.26230.00380.157241030.93080.01360.518041070.30890.00460.112341080.32180.00470.162741090.33200.00480.186642011.58480.02370.405543011.16250.01690.685643021.28200.01890.579143041.11300.01610.743743052.12940.03160.736944010.59490.00870.278944021.05030.01550.434144040.93330.01370.480045010.24220.00350.129245020.09220.00140.038345040.19870.00290.144648020.76230.01110.404748030.62170.00890.466048040.84930.01240.443448050.52330.00750.365948060.20820.00300.138448080.84890.01240.433548090.38980.00560.245048100.36500.00530.217948110.69690.01000.499648120.65680.00960.322948130.50440.00730.352549000.23740.00350.086949010.07210.00110.024249020.10270.00150.041149030.34740.00510.129449040.02090.00030.009949050.62850.00910.382949060.19230.00280.078649070.07440.00110.057349080.12580.00180.113649090.05030.00070.045549100.80270.01180.355349110.11570.00170.0452500115.07550.22534.149550020.94130.01390.389250034.73300.07061.393450041.48500.02170.765350051.79180.02670.538250062.18570.03260.623151011.51540.02250.528051031.35970.01990.720451061.35970.01990.720451081.34290.01990.510151090.73660.01090.291552010.41870.00610.233052042.06460.03090.569152060.55320.00820.230252070.25800.00370.171752080.84420.01240.421152090.83490.01230.395553000.14030.00210.058853010.03360.00050.017453020.01090.00020.003853050.08190.00120.035353060.06970.00100.030153071.18570.01760.426853080.15720.00230.088761030.13980.00200.095961040.60520.00890.284661050.99520.01480.351561070.21820.00310.201261080.37910.00550.261461090.23330.00350.085961100.79330.01180.260661200.65870.00980.213961210.83700.01240.290562010.84040.01240.375462021.41320.02070.717062030.12790.00180.121862040.18090.00260.114362050.30330.00440.181962060.28720.00420.169862071.35450.01980.684562080.26150.00370.223262090.38430.00550.277363010.22330.00330.084963030.07520.00110.034463050.14710.00210.099963060.66370.00970.319263080.13850.00200.060163090.35330.00520.190464020.29450.00420.216664030.25600.00370.149364040.47590.00690.281464050.94790.01390.429064060.27240.00400.150964070.44400.00650.243064080.97340.01430.462464091.18280.01750.457764100.47760.00700.250564110.08280.00120.054065010.14250.00210.063765020.03030.00040.014865030.15770.00240.046065040.34680.00500.261765050.19530.00280.173165060.18580.00270.091865090.42080.00610.260865100.81310.01220.214465110.38010.00550.217965120.16710.00250.072366010.38470.00560.182566020.94960.01380.525366030.42140.00610.252166040.09770.00140.051866050.46580.00680.254066070.18940.00270.117766080.90390.01360.207066206.16610.09142.240567040.21100.00310.101867051.09630.01550.979867060.34670.00500.2241670710.58890.145912.3547670811.81510.16799.857967090.37160.00540.209868011.38780.02080.340368021.62980.02400.688068031.07710.01620.231068040.47290.00700.214368094.68410.06782.969869010.00000.00000.067769021.37330.02040.505469036.66460.09961.838869043.60230.05420.745569052.86100.04310.490769060.00000.00000.732869071.19060.01740.629069080.64150.00940.338469090.18230.00270.092671000.03090.00050.009971010.05160.00080.015971032.10520.03140.609971040.04650.00070.019371050.03200.00050.013671060.36910.00540.204071070.68270.01000.321971080.48720.00710.297871090.18960.00280.082571100.77530.01140.319071110.75700.01140.167971120.99330.01440.618271130.75620.01110.377671141.05230.01530.641171150.90190.01310.547971161.05190.01550.443171171.57540.02310.739171182.45290.03621.004271193.11620.04621.1516712010.64710.15813.6843712113.58750.20313.742771220.53080.00770.343172005.19710.07791.285072013.40250.05080.982572020.02810.00040.012272030.12580.00180.102072040.00000.00000.000072050.00000.00000.000073010.97220.01410.609273021.44480.02100.882573070.59990.00870.339473080.41180.00590.308774005.97660.08951.4778))1011.24290.02010.51691031.74920.02810.84921041.59730.02600.49621051.37130.02200.66651064.71200.07562.37801071.27610.02070.46801081.59730.02600.49621121.04270.01680.46512013.55690.05810.97002023.19780.05230.85782101.60860.02610.55952122.11040.03420.81722142.81180.04600.72722171.62130.02630.60392190.99900.01620.37503011.30610.02100.63453022.71120.04410.88233033.05180.04961.03733061.34300.02180.44033071.34130.02180.48413080.87280.01390.47934032.39800.03890.84855021.52170.02470.56155042.49840.04041.00535073.92190.06311.85795082.31310.03780.65055091.56180.02560.38925103.12660.05041.37045112.87550.04680.95325121.71800.02770.73925131.51130.02450.58025142.07090.03350.84615161.96360.03180.79025172.49480.04040.93025181.75070.02840.59915192.60780.04240.89055211.16030.01870.51126010.97950.01600.30556021.50900.02480.31606031.56080.02550.42186041.42530.02290.70456060.88270.01430.36706071.16690.01890.45356080.63640.01030.22377011.31900.02150.35978031.08500.01760.36939011.75070.02840.599110021.14390.01840.509410030.94790.01530.407110041.01290.01650.278410058.46530.13643.769210060.43740.00710.182110070.51630.00830.218411011.32660.02140.574511022.70670.04410.824711031.55650.02520.611611040.96060.01540.482611051.24500.02020.468411060.59440.00950.337411081.07600.01740.466411093.40270.05541.092513011.03050.01670.408313030.71700.01160.266113040.03100.00050.010913050.87910.01430.286114010.55820.00890.320714041.25930.02010.688014051.32360.02130.585214071.57170.02540.653914080.59660.00880.221015011.62800.02650.550415070.66870.01070.349417011.20510.01950.499817022.38990.03920.507617031.72470.02810.494517041.20510.01950.499818011.04900.01710.340418021.67830.02730.544820021.25230.02020.525820040.92140.01470.515720071.00290.01610.494220080.46570.00750.206220090.53180.00850.317721010.91180.01450.541221020.95060.01520.527321032.43460.03931.035921040.52100.00810.476521051.77110.02870.663521060.90820.01450.499722010.52490.00830.319222021.52830.02470.593122030.87050.01390.487922040.52490.00830.319224010.68410.01110.280629030.96120.01530.562329041.00400.01620.460429050.81470.01300.496229060.84660.01360.415629070.64770.01030.409729081.09450.01750.632029090.65430.01040.395231011.27850.02060.574031020.55900.00910.206131030.58400.00940.247831041.19230.01910.621331051.24290.01980.723433030.65330.01050.298933041.07180.01720.571133090.75020.01210.318134020.73060.01170.366034030.22650.00360.115934040.95040.01530.413534050.37930.00610.210934060.41910.00670.203634071.57790.02570.501734080.42390.00680.181634090.27580.00440.155734100.27580.00440.155734110.79560.01290.319034121.10770.01800.349434141.34820.02180.548534152.40270.03880.993135010.49030.00780.285335030.63960.01030.323235061.37360.02230.475235090.83720.01350.374835100.52930.00840.342835111.32070.02110.697335120.52580.00840.319835130.89230.01440.377636020.14970.00240.072636030.78800.01260.405936041.50150.02410.763736050.73060.01170.366037010.55900.00910.206137020.44800.00710.266937081.03680.01670.468938020.29970.00480.158638080.59190.00960.250339010.19170.00300.131739020.84090.01340.481239031.28810.02050.737139050.20940.00330.137339060.87370.01400.469839090.46350.00730.300941010.26650.00420.161941031.00260.01600.584141070.32590.00530.116841080.35050.00560.172341090.34230.00550.194642011.62420.02650.433843011.23400.01970.712143021.39870.02250.625343041.18020.01870.779043052.21350.03590.791344010.65330.01050.298944021.11800.01810.459044040.95790.01530.510045010.25050.00400.133145020.09440.00150.038445040.21490.00340.156548020.78600.01260.426548030.72820.01150.515248040.97290.01560.476248050.59450.00940.390248060.20590.00330.132748080.88250.01410.463248090.44500.00710.276548100.38080.00610.223848110.77300.01220.565748120.67860.01090.332148130.58730.00930.390849000.24960.00410.081149010.07450.00120.025449020.09940.00160.039449030.38290.00620.140249040.02240.00040.010349050.65930.01050.405949060.20820.00340.082749070.07980.00130.057949080.13370.00210.113249090.05350.00080.045349100.88350.01430.371549110.12200.00200.0471500115.78420.25784.331350021.03830.01680.412550035.05290.08261.348650041.55490.02490.786450051.94070.03160.606250062.23430.03650.628451011.57220.02550.581751031.36740.02190.735851061.36740.02190.735851081.35940.02200.513151090.73310.01180.309952010.45330.00720.248252042.18120.03560.630352060.47710.00770.214052070.29380.00470.195152080.86790.01390.445252090.87910.01410.434553000.14580.00240.059553010.03390.00050.017953020.01050.00020.003753050.08860.00140.037053060.08540.00140.032853071.28560.02090.458853080.18460.00300.098261030.16930.00270.112261040.69320.01120.313161051.05700.01720.370261070.23270.00360.211861080.37690.00590.270761090.23520.00380.090561100.85450.01390.259161200.67030.01090.217461210.83550.01360.295262010.84180.01350.391062021.57660.02530.782762030.15450.00240.139862040.20670.00330.123162050.35380.00560.207562060.29810.00480.174062071.38610.02220.707362080.26720.00420.232062090.40320.00630.294063010.22140.00360.082263030.07990.00130.036163050.14920.00240.106863060.71390.01150.345263080.14950.00240.063763090.37630.00600.200464020.30640.00480.227064030.29970.00480.161064040.48010.00760.287664051.01500.01640.452064060.30930.00490.169864070.48260.00770.258764080.97020.01560.452764091.16700.01890.453164100.51020.00820.279064110.10460.00170.064265010.15120.00240.064965020.03240.00050.015965030.16830.00270.051265040.36860.00580.281565050.21510.00330.209765060.19370.00310.096165090.46720.00740.284765100.86440.01410.222865110.41160.00660.234565120.19090.00310.078866010.46100.00740.204166020.97150.01550.547266030.44250.00700.265066040.10540.00170.056366050.50530.00800.303666070.19700.00310.123866080.92280.01510.210166206.43190.10432.318867040.23800.00380.114167051.10880.01721.007467060.39110.00620.2428670712.17700.184314.7399670812.41350.193810.349667090.37250.00590.224868011.42040.02320.373968021.68980.02720.742068031.14970.01890.234768040.53660.00870.231668094.79410.07583.275569010.00000.00000.070269021.43690.02330.519369036.56650.10731.806869044.11490.06750.902069053.27200.05380.600369060.00000.00000.865869071.31060.02100.695969080.70690.01130.369269090.18640.00300.100771000.03310.00050.010471010.05630.00090.017171032.09480.03420.583671040.05140.00080.021771050.03640.00060.015371060.38040.00610.216171070.73280.01180.347171080.55450.00880.322671090.21330.00340.092771100.78520.01270.323171110.79420.01300.182371121.04160.01660.645371130.76860.01230.385471141.10090.01750.664871150.96350.01530.585071161.09080.01760.458171171.57540.02540.713171182.34240.03790.950871193.29830.05351.1835712011.06750.17963.9562712113.96920.22823.836371220.56610.00900.354972005.38910.08821.354272013.83720.06271.061672020.02850.00050.012672030.13310.00210.108272040.00000.00000.000072050.00000.00000.000073010.96700.01530.619073021.51610.02410.943373070.61180.00980.352673080.48290.00760.333774006.19740.10141.5574AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-89502Industrial insurance accident fund, stay at work, medical aid and supplemental pension rates by class of industry for nonhourly rated classifications.The base rates as set forth below are for classifications whose premium rates are based on units other than hours worked.Base Rates EffectiveJanuary 1, ((2026))2027ClassAccident FundStay at WorkMedical Aid FundSupplemental Pension Fund((5400.02690.00040.01160.00155410.01300.00020.00480.00155500.06460.00100.02250.00155510.02300.00030.00760.0015))5400.02970.00050.0130.00165410.01310.00020.00490.00165500.06150.0010.02130.00165510.02230.00040.00710.0016AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-89507Horse racing rates.Horse racing industry industrial insurance accident fund, stay at work fund, medical aid fund, supplemental pension fund and composite rate by class.Base Rates EffectiveJanuary 1, ((2026))2027ClassAccident FundStay at WorkMedical Aid FundSupplemental Pension FundComposite Rate((661874.00*1.00*74.00*1.00*150.00*6625115.21**1.91**83.97**19.12**220.21**66261.0047***0.0167***0.7874***0.1912***2.0000***662714.8810****0.2460****9.0990****1.4340****25.6600****))661874.00*1.00*74.00*1.00*150.00*6625132.92**2.38**93.91**19.78**248.99**66261.1663***0.0209***0.9150***0.1978***2.3000***662716.2510****0.2900****9.6750****1.4840****27.7000*****This rate is calculated on a percentage of ownership in a horse or horses.**This rate is calculated per month.***This rate is calculated per horse per day.****This rate is calculated per day.Note:These rates are not subject to experience rating or retrospective rating.AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-89508Farm internship program industrial insurance, accident fund, stay at work fund, medical aid fund, and supplemental pension by class.Base Rates EffectiveJanuary 1, ((2026))2027ClassAccident FundStay at Work FundMedical Aid FundSupplemental Pension Fund((48140.13770.00190.13760.191248150.39270.00560.33710.191248160.38990.00550.35640.1912))48140.13920.00210.14120.197848150.37400.00580.32890.197848160.33740.00520.33260.1978AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17-920Assessment for supplemental pension fund.The amount of ((95.6))98.9 mils ((($0.0956)))($0.0989) shall be retained by each employer from the earnings of each worker for each hour or fraction thereof the worker is employed. The amount of money so retained from the employee shall be matched in an equal amount by each employer, except as otherwise provided in these rules, all such moneys shall be remitted to the department on or before the last day of January, April, July, and October of each year for the preceding calendar quarter, provided self-insured employers shall remit to the department as provided under WAC 296-15-229. All such moneys shall be deposited in the supplemental pension fund.RDS-7403.1AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17B-540Determining loss incurred for each claim.(1) Calculating the initial loss incurred:For each of your claims, we will multiply the case incurred loss by the appropriate discounted loss development factors to determine the initial loss incurred.If you have a fatality, we will use (($591,600))$623,300 as the claim's initial incurred loss for the claim, with (($549,200))$577,800 for accident fund incurred loss and (($42,400))$45,500 for the medical aid incurred loss, regardless of the case incurred loss, and before recovery factors if applicable.(2) Applying the single loss occurrence limit:The initial loss incurred for a claim will be the amount we use as the loss incurred unless the single loss occurrence limit applies.The single loss occurrence limit applies when the sum of all initial losses incurred for your claims arising out of a single event is greater than your selected single loss occurrence limit. In that case, each claim's initial loss incurred will be its proportionate share of your single loss occurrence limit.(3) Applying the expected loss ratio factors:The preliminary loss incurred for a claim will be the amount of the initial loss incurred, after application of the single loss limit, multiplied by the appropriate expected loss ratio factor. The accident fund and medical aid fund portions of each claim will have separate expected loss ratio factors applied.AMENDATORY SECTION(Amending WSR 25-24-041, filed 11/26/25, effective 1/1/26)WAC 296-17B-900Retrospective rating plans standard premium size ranges.Retrospective Rating Standard Premium Size RangesEffective January 1, ((2026))2027Size Group NumberStandard Premium Range From: To:((16,110-7,12927,130-8,06938,070-9,06949,070-10,169510,170-11,319611,320-12,569712,570-13,909813,910-15,309915,310-16,8191016,820-18,3891118,390-20,0491220,050-21,8591321,860-23,7491423,750-25,7691525,770-27,8891627,890-30,1291730,130-32,5291832,530-35,0491935,050-37,7292037,730-40,5392140,540-43,5592243,560-46,7492346,750-50,1492450,150-53,7392553,740-57,5692657,570-61,6492761,650-65,9792865,980-70,5792970,580-75,4893075,490-80,7493180,750-86,3693286,370-92,3893392,390-98,8393498,840-105,79935105,800-113,19936113,200-121,29937121,300-129,99938130,000-139,29939139,300-149,39940149,400-160,19941160,200-171,89942171,900-184,29943184,300-197,79944197,800-212,69945212,700-228,69946228,700-245,79947245,800-264,39948264,400-285,29949285,300-307,79950307,800-332,29951332,300-359,59952359,600-389,89953389,900-423,99954424,000-461,69955461,700-504,19956504,200-552,49957552,500-606,99958607,000-669,79959669,800-742,59960742,600-827,39961827,400-926,99962927,000-1,044,999631,045,000-1,188,999641,189,000-1,365,999651,366,000-1,586,999661,587,000-1,873,999671,874,000-2,248,999682,249,000-2,775,999692,776,000-3,550,999703,551,000-4,828,999714,829,000-7,238,999727,239,000-13,239,9997313,240,000-33,889,9997433,890,000-and over))16,430-7,50927,510-8,49938,500-9,54949,550-10,709510,710-11,919611,920-13,239713,240-14,649814,650-16,119916,120-17,7091017,710-19,3591119,360-21,1091221,110-23,0191323,020-25,0091425,010-27,1391527,140-29,3691629,370-31,7291731,730-34,2491834,250-36,9091936,910-39,7292039,730-42,6892142,690-45,8692245,870-49,2292349,230-52,8092452,810-56,5892556,590-60,6192660,620-64,9192764,920-69,4792869,480-74,3192974,320-79,4893079,490-85,0293185,030-90,9493290,950-97,2893397,290-104,09934104,100-111,39935111,400-119,19936119,200-127,69937127,700-136,89938136,900-146,69939146,700-157,29940157,300-168,69941168,700-180,99942181,000-194,09943194,100-208,29944208,300-223,99945224,000-240,79946240,800-258,79947258,800-278,39948278,400-300,39949300,400-324,09950324,100-349,89951349,900-378,69952378,700-410,59953410,600-446,49954446,500-486,19955486,200-530,89956530,900-581,79957581,800-639,19958639,200-705,29959705,300-781,99960782,000-871,29961871,300-976,09962976,100-1,099,999631,100,000-1,251,999641,252,000-1,437,999651,438,000-1,670,999661,671,000-1,972,999671,973,000-2,367,999682,368,000-2,922,999692,923,000-3,738,999703,739,000-5,084,999715,085,000-7,622,999727,623,000-13,939,9997313,940,000-35,689,9997435,690,000-and over