Class Code 2660
Boot Or Shoe Mfg Or Repairing
Class code 2660 covers employees who manufacture, assemble, finish or repair boots and shoes — from small cobbler shops to custom boot makers. The WCIRB-approved pure premium for California effective September 1, 2026 is $8.459 per $100 of payroll, a key input in your workers' compensation cost. Understanding the specific operations in this class helps employers control exposures, comply with Cal/OSHA, and manage claims.
What Class Code 2660 Covers
This classification applies to businesses that cut, stitch, last, attach soles, finish, and repair leather or synthetic footwear. Typical operations include hand or machine sewing, use of lasting machines and hydraulic presses, adhesive application and solvent use for gluing soles, heel replacement, and polishing/finishing. Small-scale manufacturers that assemble uppers and attach soles, independent cobbler shops that resole and repair footwear, and on-site repair departments in retailers that perform lasting, sewing or sole attachment belong here. Retail-only sales without manufacturing or repair tasks are usually excluded; however, a shoe store that operates a repair bench or installs new heels will fall into 2660 for those payrolls. The code covers both manual and powered tool operations, including pneumatic nail sets, sole grinders, and industrial sewing machines used directly in making or repairing boots and shoes.
Who It Applies To
- Independent cobblers and neighborhood shoe repair shops
- Custom boot makers and small-scale footwear manufacturers
- Shoe repair departments inside retailers and outlet stores
- Technicians operating lasting machines, presses, and industrial sewing equipment
- Workers performing sole replacement, heel repairs, stripping and resoling
Common Job Duties
- Cutting leather, rubber or synthetic materials to pattern
- Sewing and stitching uppers using industrial sewing machines or hand tools
- Operating lasting machines and hydraulic presses to shape and attach soles
- Applying adhesives, solvents, and heat for sole attachment and finishing
- Replacing heels, setting nails or tacks, and grinding or sanding soles
- Polishing, buffing and final finishing of footwear for sale or return
Common Injury Risks
Understanding the $8.459 Rate
The approved pure premium of $8.459 per $100 of payroll represents the estimated loss cost for this classification before insurer adjustments. Insurers multiply the pure premium by your payroll (per $100) and then apply company-specific factors—experience modification, policy-level credits/charges, deductibles, and insurer expense/load factors—to determine the final premium. Your individual loss history, safety programs, payroll accuracy and classification splits will materially affect the price you pay.
Cal/OSHA Compliance Requirements
Cal/OSHA requires employers in this trade to maintain an effective Injury and Illness Prevention Program (IIPP) and to control machine and chemical hazards through machine guarding, hazard communication (HazCom), ventilation, and appropriate PPE. Employers must also implement lockout/tagout and safe servicing procedures for presses and powered equipment, and provide training on solvent handling and respiratory protection when airborne contaminants are present.
How Key HR Helps Employers Under Class Code 2660
A PEO like Key HR can centralize workers' comp administration—accurate payroll reporting, class code assignment and experience modification tracking—to reduce premium surprises. Key HR provides industry-specific safety templates (IIPP, machine guarding checklists, solvent handling training), claims triage and managed care coordination, and return-to-work programs that help lower claim duration and long-term costs. As a national PEO headquartered in Orlando serving California clients, Key HR combines local compliance know-how with hands-on risk management services tailored to boot and shoe operations.
Get a QuoteFrequently Asked Questions
If I sell shoes and also do basic repairs in-store, does payroll go in class code 2660?
Only the payroll for employees who perform manufacturing or repair tasks (lasting, sewing, resoling, adhesive application, heel replacement) should be assigned to 2660. Sales-only staff belong in the retail sales class. Accurate payroll splits are essential to avoid overpaying for insurance.
What practical steps lower workers' comp costs for a shoe repair shop?
Implement an IIPP, machine guarding, PPE program, solvent ventilation, and ergonomics for sewing/lasting tasks. Prompt reporting of injuries, a formal return-to-work plan, and routine equipment maintenance reduce claims and improve your experience modification over time.
Are chemical exposures a big concern in boot and shoe repair?
Yes—adhesives, bonding agents and solvents can cause respiratory irritation, dermatitis and fire hazards. Employers must use HazCom labeling, provide material safety data sheets, ensure adequate ventilation, and supply appropriate gloves and respirators when required.
Quick Facts
- Class Code
- 2660
- Classification
- Boot Or Shoe Mfg Or Repairing
- Pure Premium Rate
- $8.459 / $100 payroll
- Effective Date
- September 1, 2026
- Source
- WCIRB Approved Filing
Manage Workers' Comp Through a PEO
Key HR provides pay-as-you-go workers' comp for California employers — no large deposits, no audits, better rates.
Get a Quoteor call (800) 922-4133Ready to Simplify Workers' Comp for Class Code 2660?
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