Class code 8078 applies to California sandwich shops, beverage-preparation counters, and ice cream/frozen yogurt shops. The approved pure premium rate for September 1, 2026 is $1.381 per $100 of payroll — an important baseline when budgeting workers' compensation costs for these foodservice operations.
This classification covers retail foodservice operations where employees prepare and assemble ready-to-eat sandwiches, make blended and espresso-style beverages, and scoop or dispense ice cream and frozen yogurt. Typical operations include cold and hot sandwich assembly, use of meat slicers and panini grills, blender and espresso-steamer operation, topping-bar service, refrigeration and freezer maintenance, and routine cleaning and sanitation of food-contact surfaces and equipment. The code applies to both counter service and limited-delivery cafés where most work is performed inside the shop; large-scale manufacturing of sandwich products or tuna/meat packing for wholesale would not fall under 8078. Activities like receiving and storing ingredients, restocking topping stations, operating point-of-sale systems, and routine machine cleaning are also included when performed by shop staff.
The pure premium rate of $1.381 per $100 of payroll is the WCIRB's loss-cost benchmark: multiply your classified payroll by 0.01381 to get the pure premium. Insurers then apply experience modification, schedule credits/debits, minimum premiums, policy fees, and state assessments to produce the final premium an employer pays. Factors that can raise or lower your final workers' comp premium include your claims history, payroll mix across classifications, safety programs, injury frequency/severity, and how accurately payroll is reported and segmented.
Employers in this class must implement Cal/OSHA-required controls such as an Injury and Illness Prevention Program (IIPP, Title 8 §3203) and train employees on hazards and safe practices. Where chemical cleaners and sanitizers are used, comply with Hazard Communication requirements and provide SDS access and PPE. Machine guarding, lockout-tagout for equipment maintenance, and training for steam/warmth-producing equipment are essential to prevent cuts, burns and entrapment; local public health code requirements for food sanitation will overlap with worker hygiene obligations.
A PEO like Key HR helps by ensuring correct payroll classification, bundling payroll and premiums to reduce administrative errors that trigger audits, and delivering targeted loss-control programs (knife-safety, slip-resistance, steam/espresso training). Key HR also handles workers' comp claims management, coordinates modified duty return-to-work plans, and provides safety training and documentation that can lower experience modification and thus reduce actual premiums.
Get a QuoteNot usually. In-shop food prep and counter staff belong in 8078, but drivers typically get a separate drivers/delivery classification. Separate and accurately report payroll for delivery drivers to avoid misclassification and incorrect premium charges.
Focus on proven loss-control measures: knife and slicer safety training and guarding, anti-slip mats and prompt spill cleanup, steam/espresso operation training, ergonomic lifting practices, consistent use of gloves and aprons, and a written return-to-work program. Accurate payroll reporting and quick, well-managed claims reduce experience modification over time.
Using heavier equipment or expanded operations can increase exposure but usually stays in 8078 if the primary business is retail sandwich/beverage/ice cream service. If you perform manufacturing, large-scale food processing, or operate heavy forklift equipment, portions of payroll may need to be assigned to different class codes. Consult Key HR to audit operations and ensure precise classification.
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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.