Class Code 5478
Workers Comp (NCCI)Floor Covering Installation — Carpet, Vinyl & Linoleum
Installing soft and resilient floor coverings. Tile, stone, and terrazzo work is separately classified (5348). One of the gentler-rated construction codes.
Operations commonly included
- Carpet, vinyl, and linoleum installation
- Laminate and floating floors in most states
- Tear-out of old soft flooring
Commonly classified elsewhere
- Tile, stone, terrazzo (5348)
- Hardwood sanding/finishing (sometimes separate)
- Countertop installation
Real-world example
An installer laying carpet and LVP is 5478; the same shop’s tile setters are 5348 — split the payroll.
⚠️ Common audit mistake Tile setters riding under 5478. The codes differ enough that auditors check invoices for tile jobs.
State variation: Hardwood finishing treatment varies.
Rated on: Gross payroll, per $100.
Trades that use this code
Related codes
Classification varies by state and carrier — several states use independent bureaus, and carriers file their own GL codes. Confirm your fit with a licensed agent before relying on any code. 🤝