Suggestions on where to assign payroll for multi-state exposures.
Extra-Territorial Guidelines that used to be in the discontinued Premium Audit Reference Book are now in the SCOPES Manual under Codes 5403, 7228 & 8742. Carriers may establish their own company guidelines on this matter. The guidelines cover three categories: contractors, travelers, and truckers. Here’s a summary of each:
Contractors
| Work | State Rate |
| Cross state lines, usually return home nightly *Some State Exceptions Exist | HQ |
| Exec supervisor visits sites | HQ |
| Permanent staff outside HQ state for a job | Highest rated |
| Specific job | State of job |
Travelers
| HQ state & Traveler’s residence state are: | State Rate |
| Same, travel conducted from HQ | HQ |
| Different, travel conducted from HQ | HQ |
| Different, travel conducted from home | Residence |
Truckers
| Payroll assigned to state of: |
| 1. Base terminal |
| 2. Majority driving time |
| 3. Residence |
