Maps and corrections.

Services of medical examiners for underwriting purposes.

Exclude:

Compensation to employees (see Salaries).

Expenses of salaried employees (see Travel and Travel Items).

Items includable in Boards, Bureaus and Associations; Claim Adjustment Services; and Allowances to Managers and Agents.

Cost of character or credit reports on employees or applicants for employment (see Employee Relations and Welfare).

Fees for physical examination of employees or applicants for employment (see Employee Relations and Welfare).

Income from inspections, which shall be classified in accordance with the instruction “Income from Special Services”.

Ins 6.30(1)(b)7. 7. Audit of Assureds’ Records

Include:

Auditing fees and expenses of independent auditors for auditing payrolls and other premium bases.

Exclude:

Compensation to employees (see Salaries).

Expenses of salaried employees (see Travel and Travel Items).

Items includable in Claim Adjustment Services.

Items includable in Allowances to Managers and Agents.

Ins 6.30(1)(b)8. 8. Salaries

Include:

Salaries, bonus, overtime, contingent compensation, pay while on leave, dismissal allowance, pay while training and other compensation of employees.

Commission and brokerage to employees when the activities for which the commission is paid are a part of their duties as employees.

Exclude: Salaries or wages of janitors, caretakers, maintenance persons and agents paid in connection with owned real estate (see Real Estate Expenses).

Ins 6.30(1)(b)9. 9. Employee Relations and Welfare

Ins 6.30(1)(b)9.a. a. Pensions and Insurance Benefits for Employees

Include:

Cost of retirement insurance.

Payments or appropriations to funds irrevocably devoted to the payment of pensions or other employees’ benefits.

Pensions or other retirement allowances.

Accident, health and hospitalization insurance for employees. Group life insurance for employees.