If an employee spends one hour a year working in a more expensive class code, the insurance company reserves the right to place 100% of his or her pay in this higher code. For example, a salesman who sells roofing products who declares he climbed on a roof once in the past year could have 100% of his pay placed under “roofing” instead of “sales.” This can be a difference between $40 per $100 of payroll or $1 per $100 of payroll.