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When reporting payroll, should the employer use BWC or NCCI rates?

BWC employer NCCI payroll rates
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When reporting payroll, should the employer use BWC or NCCI rates?

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27A. When completing the payroll report online the amount of payroll for each manual classification should be entered. BWC will automatically calculate the premiums due using both BWC and NCCI rates (where applicable), select the lower amount as the amount due, and display the amount that is due to BWC.

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