etails, see Everett and Thompson (1995)Р WCI manual rates are calculated annually for each state for each of about 600 individual work classifications. Manual rates represent the average cost of accidents plus administrative costs and profit for the insurer per $100 of straight time payroll for each work classification. In the Stanford report, the seranged from 2 to 105% of direct labor dollars (Levitt et al.1981).Р Payroll units are found by dividing an employer's straight time direct labor cost by $100. The logic of using straight time payroll rather than total payroll, which may include overtime and other premiums, is that the risk exposure associated with performing a certain type of work is a function of the time spent working, regardless of the hour of the day or the day of the week.
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