I am thinking about opening a series of restaurants, either in
California, Nevada, Arizona, or Utah, and I want to know what I'm
going to be paying in taxes for "workers comp" in each state. I know
California is higher than most states, but I don't know how much
higher. I need to be able to compare workers comp costs, comparing
these states to one another --- I need to know how workers comp is
calculated (% of sales or profits, or what?) I also need to know this
ASAP. Thank you, Jason Peery,

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Workers Comp is always based on payroll.  Restaurant classes will be
around 8-10 dollars per hundred dollars of payroll.  The states will
not have a HUGE difference, although CA will be 25% higher.  If you
need more information, just look up each of the state WC funds and
give them a call.  They'll be happy to tell you their rate, although
8-10 bucks per hundred of payroll is what it'll be.

TCz