minnesota w o r k ers compensation insurers association inc basic manual 2006 edition table of contents original printing effective january 1 toci workers preface p1 introduction a organization b jurisdictions where applies c does not apply d prior approval rating system part one rules r1 application rule classification assignment r2 explanation classifications wording r5 procedures r7 e miscellaneous employees r11 f changes or corrections in r12 2 premium basis and payroll allocation r14 overtime r16 limitations r17 executive officers members limited liability companies partners sole proprietors r18 tocii wages for time worked r21 g interchange labor r22 h subcontractors i voluntary insurance r24 j volunteer migrant seasonal agricultural 3