Class Code
Date Established
Date Deleted
8840 Prior 1995

Classification Phraseology
CHURCHES - clergy, professional assistants, organists, or members of choir - including Clerical Office Employees
When lodging is provided by the employer, the total remuneration shall include the market value of such lodging to the employee.
Class code 8840

Directional Footnotes
Employees assigned to this classification provide spiritual leadership, teaching, counseling, guidance, and support for their congregations. Employees include, but are not limited to, clergy, organists, choir directors and members, youth directors, Sunday school teachers, pastoral counselors, and clerical office employees.
This classification also applies to church nursery attendants, childcare employees, and baby-sitters, provided their duties are restricted to providing care for children or infants during religious services.
Also refer to companion Classification 9015(4), Churches - all employees other than clergy, professional assistants, organists, members of choir or Clerical Office Employees.
If an employee who performs duties described by Classification 8840 also performs duties described by Classification 9015(4), the payroll of that employee may be divided between Classifications 8840 and 9015(4), provided the employer maintains accurate records supported by time cards or time book entries that show such division. Refer to Part 3, Section V, Rule 3.

BureauRatesTM

Year
Pure Prem.
Rate
Expected
Loss Rate

D Ratio

20110.51 0.21 0.23
20100.61 0.28 0.24
20090.64 0.31 0.24
20080.62 0.32 0.25
2007(07-01)0.51 0.34 0.23
2007(01-07)0.59 0.37 0.23
2006(07-01)0.73 0.55 0.20
2006(01-07)0.87 0.55 0.20
2005(07-01)1.04 0.54 0.19
2005(01-07)1.27 0.54 0.19
2004(07-01)1.39 0.59 0.23
2004(01-07)1.49 0.59 0.23
2003(07-01)2.07 0.65 0.24
2003(01-07)1.93 0.65 0.24
2002(07-01)2.08 0.75 0.24
2002(01-07)1.89 0.75 0.24

Classification History
YearAmendments, Phraseology and Footnotes

2005Footnote is added to clarify the classification's intended application; to reference the related companion classification; and to clarify that division of a single employee's payroll between these companion classifications is permitted, provided the employer maintains proper records documenting such division.

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