Industry Code: 87700
This industry includes businesses that provide funeral services, and may include the sale of burial plots and the operation of a crematorium, when conducted in conjunction with the primary business of funeral services.
Businesses involved in the operation and maintenance of cemeteries as a separate and independent business are also classified in this industry.
Operation Details:
The operation of a funeral home includes business offices, interment rooms for family and friends to view the deceased prior to the funeral service, and a funeral chapel with pews. Kitchen and meeting facilities may also be provided.
In addition, services may include embalming and preparing the body for burial or cremation. Both burial and cremation caskets may be sold. In general a complete funeral service may be provided including transportation to the grave site and back, performing the funeral service, catering for a wake, etc.
A vehicle and equipment garage and wash area are often part of the facility, and when maintenance is undertaken on the company equipment, it is considered part of this industry.
This industry includes crematoriums, when operated either within the funeral home or in a separate location by the funeral home. It also includes pet cremation services.
Businesses in this industry hire workers to maintain grounds and facilities, open and close graves and hire sales staff to sell burial plots. It may also include the sale of cremation niches and grave markers as an additional service.
The tools and equipment may include ride-on mowers, rakes, shovels, a backhoe, a snow plow and various other lawn maintenance hand tools. The repairs to their own equipment are considered part of this industry.
Underwriting Considerations:
Industry 87900, Cemeteries (now defunct) came under the Act on a compulsory basis effective January 1, 1976.
Cemeteries operated by a city, municipality, church or funeral home are considered incidental to the main operation and are not assigned this industry classification.
A business that offers only a monument service, separate from the cemetery, is classified in industry 35301, Monument/Tombstone Dealers.
Businesses that offer pet cremation services are classified here in this industry, Funeral Services and Cemeteries.
Industry Custom Pricing: Waiving Cost Relief Option
This industry has chosen to participate in Industry Custom Pricing effective January 1, 2010. Costs related to the aggravation of a pre-existing condition will not be removed from the experience record of employers classified in this industry. In return, the portion of premiums collected to fund retroactive cost relief has been removed from the industry rate, resulting in a reduction in WCB premium rates for the industry.
Premium Rate History:
Activities:
Crematoriums
Funeral Services
Undertakers
Cemeteries
Rate Group History:
In recognition of overlaps of activities between cemeteries, churches, funeral homes and municipalities which may operate cemeteries; churches and religious orders, funeral services and cemeteries were amalgamated in rate group 981102 effective 1993.
This industry includes businesses that provide funeral services, and may include the sale of burial plots and the operation of a crematorium, when conducted in conjunction with the primary business of funeral services.
Businesses involved in the operation and maintenance of cemeteries as a separate and independent business are also classified in this industry.
Premium Rate History:
Activities:
Crematoriums
Funeral Services
Undertakers
Cemeteries
Operation Details:
The operation of a funeral home includes business offices, interment rooms for family and friends to view the deceased prior to the funeral service, and a funeral chapel with pews. Kitchen and meeting facilities may also be provided.
In addition, services may include embalming and preparing the body for burial or cremation. Both burial and cremation caskets may be sold. In general a complete funeral service may be provided including transportation to the grave site and back, performing the funeral service, catering for a wake, etc.
A vehicle and equipment garage and wash area are often part of the facility, and when maintenance is undertaken on the company equipment, it is considered part of this industry.
This industry includes crematoriums, when operated either within the funeral home or in a separate location by the funeral home. It also includes pet cremation services.
Businesses in this industry hire workers to maintain grounds and facilities, open and close graves and hire sales staff to sell burial plots. It may also include the sale of cremation niches and grave markers as an additional service.
The tools and equipment may include ride-on mowers, rakes, shovels, a backhoe, a snow plow and various other lawn maintenance hand tools. The repairs to their own equipment are considered part of this industry.
Underwriting Considerations:
Industry 87900, Cemeteries (now defunct) came under the Act on a compulsory basis effective January 1, 1976.
Cemeteries operated by a city, municipality, church or funeral home are considered incidental to the main operation and are not assigned this industry classification.
A business that offers only a monument service, separate from the cemetery, is classified in industry 35301, Monument/Tombstone Dealers.
Businesses that offer pet cremation services are classified here in this industry, Funeral Services and Cemeteries.
Industry Custom Pricing: Waiving Cost Relief Option
This industry has chosen to participate in Industry Custom Pricing effective January 1, 2010. Costs related to the aggravation of a pre-existing condition will not be removed from the experience record of employers classified in this industry. In return, the portion of premiums collected to fund retroactive cost relief has been removed from the industry rate, resulting in a reduction in WCB premium rates for the industry.
Rate Group History:
In recognition of overlaps of activities between cemeteries, churches, funeral homes and municipalities which may operate cemeteries; churches and religious orders, funeral services and cemeteries were amalgamated in rate group 981102 effective 1993.