Workers’ Compensation:

How Pricing, Deposits, and Audits Really Work

Workers’ compensation insurance doesn’t work like auto or homeowners insurance. The premium isn’t a fixed number—it’s based on what happens during the year. Here’s the simple version.


1. How Workers’ Comp Is Priced

Workers’ comp premiums are mainly based on:

  • Payroll – How much you pay employees
  • Type of work – Each job has a risk classification
  • Claims history – If applicable

Every job type has a classification code with a rate. Higher-risk work (roofing, excavation, tree work) costs more than lower-risk work (office staff, clerical).

In short:

More payroll + riskier work = higher premium


2. What the Deposit Premium Means

At the start of the policy, the insurance company doesn’t know your exact payroll for the year—so they use an estimate.

That estimated premium is called the deposit premium.

Think of it like this:

The deposit premium is a down payment, not the final bill.

  • If payroll ends up lower → you may receive a refund
  • If payroll ends up higher → you may owe additional premium

3. Why There Is an Audit (and Why It’s Normal)

At the end of the policy year, the insurance company performs a workers’ comp audit.

The audit simply compares:

  • Estimated payroll vs. actual payroll

They may review:

  • Payroll records (W-2s, 941s, etc.)
  • Job classifications
  • Use of subcontractors

Every worker’s comp policy is audited.
It’s not a red flag and it’s not a penalty.


4. Common Audit Surprises to Avoid

Unexpected audit bills usually come from:

  • Payroll growth during a busy year
  • Workers misclassified (field vs. office)
  • Owners’ wages counting unexpectedly
  • Subcontractors without proof of their own insurance

Most of these issues are avoidable with good planning.


5. How We Help Protect You

Our role is to help you:

  • Estimate payroll accurately
  • Classify employees correctly
  • Avoid overpaying during the year
  • Preventing surprise audit bills
  • Make sure coverage works if someone gets hurt

The audit isn’t the problem—poor planning is.


Questions? Changes during the year?

Call us before the audit, not after it.

Dennis McCurdy Insurance Agency

5108-347-9343

[email protected] 

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