Class Code 4038 covers businesses that manufacture plaster or concrete statuary and decorative ornaments and those that perform taxidermy work. This niche classification combines studio production hazards (mixing, casting, grinding, finishing) and taxidermy-specific exposures (preservatives, biological material). The approved California pure premium for Sept 1, 2026 is $7.115 per $100 of payroll.
This classification applies to shops and studios that fabricate, cast, finish or repair decorative pieces made from plaster, gypsum, cement or concrete — including molds, ornamental trim, reproduction statuary and small architectural ornaments. It also covers taxidermy operations that skin, tan, preserve, mount and finish animal specimens for display or sale. Covered work includes mixing powders and resins, pouring and demolding castings, grinding and sanding finished pieces, surface finishing and painting, and the full range of taxidermy processes from fleshing to mounting. It does not cover large-scale on-site monument installation tied to construction trade classifications or sculptors whose primary work is heavy stone carving at construction sites.
The pure premium of $7.115 per $100 of payroll is the WCIRB-approved base cost that reflects expected claim costs for this classification before insurer loadings. To calculate premium, multiply employer payroll in this class (in hundreds) by $7.115, then insurers apply underwriting factors: experience modification, policy fees, carrier loss-sensitive adjustments, and any schedule credits or debits. Employers can lower the final premium by improving loss experience, correctly classifying payroll, and implementing documented loss-control programs.
Cal/OSHA requirements commonly triggered for this work include an Injury and Illness Prevention Program (IIPP), Hazard Communication with up-to-date SDSs for plaster additives, resins and preservatives, and the Respiratory Protection standard where dusts or vapors exceed limits. Operations that generate silica dust or use formaldehyde require exposure monitoring and medical surveillance when action levels are exceeded, and engineering controls such as local exhaust ventilation, HEPA vacuuming and wet methods are strongly required. Lockout/tagout and machine-guarding rules apply to mixers, grinders and saws; taxidermists should also follow bloodborne pathogen and hazardous substance guidance when working with preserved specimens and certain chemicals.
Key HR can help employers in Class Code 4038 by ensuring payroll is properly coded, administering workers' comp claims, and providing targeted loss-prevention programs (respiratory protection, silica controls, chemical handling and sharps safety). We facilitate training, respirator fit-testing and SDS management, run return-to-work programs to reduce indemnity costs, and leverage pooled purchasing and experience management to lower overall workers' comp expense for California studios and taxidermy shops.
Get a QuoteUse 4038 when the shop’s primary activity is manufacturing plaster or concrete decorative pieces in a studio setting. If the business primarily installs large stone monuments or performs on-site construction, a construction or masons classification will usually apply instead.
Implement wet cutting/sanding, local exhaust ventilation at grinders, HEPA-filtered vacuums for cleanup, respiratory protection when controls aren’t feasible, and exposure monitoring plus medical surveillance when levels exceed action limits.
Yes—chemicals like formaldehyde and phenol have exposure limits and trigger requirements for monitoring, medical surveillance and training when exposures exceed regulatory limits. Hazard Communication, PPE and proper ventilation are essential to compliance.
Key HR provides pay-as-you-go workers' comp for California employers — no large deposits, no audits, better rates.
Get a Quoteor call (800) 922-4133Key HR provides California employers with pay-as-you-go workers' comp, HR compliance support, and payroll — all through one PEO partnership.