In Construction or Erection Work payroll can be divided for employees but specific rules apply. The following is an excerpt from the California Workers’ Compensation Uniform Statistical Reporting Plan—1995 Title 10, California Code of Regulations, Section 2318.6 Effective January 1, 2015:
"Division of payroll shall be made for each separate and distinct type of construction or erection operation that is specifically described by a classification, provided separate records of payroll are maintained and provided the use of any such classification in connection with a separate job or location is not restricted by classification phraseology or footnotes. When the operations at a job or location are classified on a divided payroll basis, the remuneration of any one employee may be divided between two or more classifications provided the employer has maintained complete and accurate records supported by original time cards or time book entries which show separately, both by individual employee and in summary by operations performed, the remuneration earned by such employee. Operations for which separate records of payroll are not maintained shall be assigned to the highest rated classification applicable to the job or location if payrolls are kept separately by job within the policy period; otherwise, the highest rated classification shall be assigned based on the entire policy period. Operations that normally prevail in connection with a classification shall not be subject to division of payroll, but shall be assigned to such classification, whether or not separate records of payroll are kept."
An example of a classification where division of payroll is not allowed is Cabinet work 5146 so an employee on the same job cannot be classified as Carpentry and Cabinet. If the employee does any rough carpentry at a job site he cannot be classified for cabinet work at the same site. At a different location if he only does cabinet work he can be classified as 5146 Cabinet.
It is important to keep time cards. Here is an example of a time card service.
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