Employee Leasing Policy Identification - Applicable Codes by State
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Non-Employee Leasing Policy Employee Leasing Policy For Leased Workers of Multiple Client Companies; Includes ELC Non-Leased Workers Employee Leasing Policy For Non-Leased Workers of Employee Leasing Company Client Company Policy For Leased Workers of Client Company Employee Leasing Policy For Leased Workers of a Single Client Company Client Company Policy For Non-Leased Workers of Client Company Client Company Policy For Leased And Non-Leased Workers of Client Company Employee Leasing Policy For Leased Workers of Multiple Client Companies; Excludes ELC Non-Leased Workers
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Alabama x x   x x x x     x x x   x  
Alaska* x                            
Arizona x     x x     x x x x        
Arkansas x x   x x x x     x x x   x  
California x     x   x   x   x   x      
Colorado** x x   x   x       x   x      
Connecticut x x   x   x x     x x x x x  
District of Columbia x x   x x x x     x x x   x  
Delaware x x   x                      
Florida** x x   x   x       x   x      
Georgia* x                            
Hawaii* x                            
Idaho*** x       x   x       x        
Illinois x x x x x x x     x x x x x x
Indiana x x   x x x x     x x x   x  
Iowa x x   x x x x     x x x   x  
Kansas x x   x x x x x   x x        
Kentucky** x x   x           x       x  
Louisiana** x     x               x      
Maine** x x   x x         x   x   x  
Maryland** x x   x   x       x   x   x  
Massachusetts x     x x     x x             
Michigan X X X X   X   X   X X x   x  
Minnesota x     x x     x x x x        
Mississippi x x   x x x x     x x x   x  
Missouri** x x   x           x   x   x  
Montana** x x   x       x   x       x  
Nebraska** x x   x   x   x   x   x   x  
Nevada x x   x x x x     x x x x x  
New Hampshire x x   x x x x     x x x   x  
New Mexico x x   x x x x     x x x   x  
New York x     x   x   x   x   x      
North Carolina x x   x x x x     x x x x x  
Oklahoma* x                            
Oregon x x x x x x x x x     x x    
Pennsylvania x x   x                      
Rhode Island** x x   x   x       x   x   x  
South Carolina x x   x x x x     x x x   x  
South Dakota x x   x x x x     x x x      
Tennessee** x x   x   x       x   x   x  
Texas** x x               x          
Utah** x x   x   x               x  
Vermont x x   x x x x     x x x   x  
Virginia x x               x   x x    
West Virginia x x   x x x x     x x        
Wisconsin x     x x x x x   x x x x x x
Note: The Employee Leasing Policy Type Code is N/A for NJ as noted in the WCIO Workers Compensation Data Specifications (WCPOLS).
* For AK, GA, HI, and OK, there are no voluntary or assigned risk employee leasing rules filed by NCCI. 
**For CO, FL, KY, LA, ME, MD, MO, NE, RI, TN, TX, and UT, there are no assigned risk employee leasing rules filed by NCCI.
***For ID, there are no voluntary employee leasing rules filed by NCCI.
For multi-state policies, report the Employee Leasing Policy Type Code that represents the state with the highest payroll.
Refer to the WCIO Workers Compensation Data Specifications (WCPOLS) and/or the individual DCO manual for further instructions.
Legend:
Vol Voluntary Business Market
AR Assigned Risk / Involuntary Business Market