ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
ESTIMATED NUMBER OF MISCLASSIFIED WORKERSCOST ASSUMPTIONSESTIMATED COSTS (All Values in Millions of Dollars)MIDPOINT OF TOTAL COSTS BY CATEGORY (All Values in Millions of Dollars)
2
STATELow Estimate: Misclassified Workers (32%)Estimated % of Construction WorkforceHigh Estimate: Misclassified Workers (64%)Estimated % of Construction WorkforceMisclassified Worker Earnings (25th Percentile of Legal)Midpoint Estimate: Misclassified Workers (48%)Workers Comp Rate (est)Lost OT PayOffloaded FICA ("Employer Share")Unpaid UIUnpaid WC PremiumsLost Social Security/MC (Low)Lost Social Security/MC (High)Lost Fed Income Tax (Low)Lost Fed Income Tax (High)Lost State Income Tax (Low)Lost State Income Tax (High)Taxpayer Costs (Includes UI, SS/MC, Fed & State Income Tax)Costs Evaded by Unscrupulous Employers (Includes OT, FICA, WC)
3
Alabama17,48811.3%34,97622.7%$34,53026,2327.45$25.2$69.3$6.8$67.5$44.3$88.7$13.8$27.6$10.9$21.7$110.3$162.0
4
Alaska2,2399.6%4,47819.2%$50,3503,3597.32$4.7$12.9$5.8$12.4$8.3$16.6$3.7$7.4$0.0$0.0$23.7$30.0
5
Arizona21,3478.4%42,69416.7%$38,75032,0215.27$34.5$94.9$9.7$65.4$60.8$121.5$21.6$43.2$5.2$10.4$141.0$194.8
6
Arkansas13,20513.3%26,41026.6%$34,52019,8083.72$19.0$52.3$4.7$25.4$33.5$67.0$10.4$20.9$10.2$20.3$85.8$96.8
7
California117,3959.2%234,79018.4%$47,650176,0936.81$233.5$641.9$90.7$571.4$410.8$821.6$175.3$350.5$54.4$108.9$1,051.5$1,446.8
8
Colorado20,0548.0%40,10816.0%$45,25030,0815.22$37.9$104.1$14.1$71.1$66.6$133.3$27.2$54.3$11.4$22.8$171.9$213.1
9
Connecticut15,35714.1%30,71428.3%$47,18023,03610.28$30.2$83.1$21.1$111.7$53.2$106.4$22.5$45.0$7.8$15.7$146.5$225.1
10
Delaware3,3869.9%6,77219.7%$40,8605,0798.43$5.8$15.9$4.4$17.5$10.2$20.3$3.8$7.6$2.6$5.2$29.3$39.1
11
District of Columbia
4,43315.2%8,86530.3%$46,8906,6495.17$8.7$23.9$3.1$16.1$15.3$30.5$6.4$12.8$35.6$48.6
12
Florida72,9988.8%145,99617.5%$36,550109,4977.49$111.4$306.2$11.7$299.8$195.9$391.9$65.4$130.9$0.0$0.0$403.7$717.3
13
Georgia42,99612.3%85,99224.6%$36,41064,49413.88$65.3$179.6$15.2$325.9$115.0$229.9$38.2$76.5$26.5$52.9$284.7$570.9
14
Hawaii3,8257.6%7,65015.2%$57,5205,7387.59$9.2$25.2$8.3$25.1$16.2$32.3$7.9$15.8$6.1$12.1$53.5$59.5
15
Idaho5,7097.4%11,41914.8%$36,9608,5648.13$8.8$24.2$3.9$25.7$15.5$31.0$5.2$10.5$2.4$4.7$38.6$58.8
16
Illinois35,15210.4%70,30420.8%$48,79052,7288.25$71.6$196.8$29.7$212.2$126.0$251.9$54.8$109.6$37.8$75.6$357.4$480.6
17
Indiana17,1538.2%34,30616.5%$43,95025,7303.16$31.5$86.5$7.6$35.7$55.4$110.7$22.0$44.1$11.3$22.6$140.7$153.7
18
Iowa10,0559.0%20,10918.0%$40,14015,0827.22$16.8$46.3$12.2$43.7$29.6$59.3$10.9$21.8$8.1$16.2$85.2$106.9
19
Kansas7,6358.4%15,27016.8%$38,52011,4535.50$12.3$33.7$4.5$24.3$21.6$43.2$7.6$15.3$4.1$8.2$54.4$70.3
20
Kentucky13,10810.7%26,21621.4%$37,68019,6625.69$20.6$56.7$7.6$42.2$36.3$72.5$12.5$25.1$10.6$21.1$96.6$119.4
21
Louisiana9,1035.6%18,20711.2%$36,51013,6559.64$13.9$38.1$2.7$48.1$24.4$48.8$8.1$16.3$3.5$7.0$56.8$100.1
22
Maine6,50812.3%13,01624.6%$39,9809,7627.72$10.9$29.9$4.9$30.1$19.1$38.2$7.0$14.0$2.6$5.2$48.0$70.8
23
Maryland15,4547.2%30,90814.4%$41,08023,1815.79$26.5$72.8$15.2$55.1$46.6$93.2$17.5$35.1$11.1$22.2$128.1$154.5
24
Massachusetts21,6769.2%43,35318.4%$50,23032,5156.39$45.5$124.9$28.3$104.4$80.0$159.9$35.6$71.2$22.6$45.3$235.6$274.8
25
Michigan30,51611.0%61,03322.1%$40,58045,7756.62$51.7$142.1$25.2$123.0$90.9$181.9$33.8$67.6$20.6$41.2$243.3$316.8
26
Minnesota19,0149.8%38,02819.5%$48,30028,5219.11$38.3$105.4$21.8$125.5$67.4$134.9$29.1$58.2$14.8$29.5$188.7$269.2
27
Mississippi10,85313.5%21,70726.9%$33,28016,2805.95$15.1$41.4$2.0$32.2$26.5$53.1$7.9$15.7$4.0$7.9$59.5$88.8
28
Missouri19,4669.9%38,93119.9%$44,36029,1997.62$36.0$99.1$6.8$98.7$63.4$126.8$25.4$50.9$11.0$21.9$156.5$233.8
29
Montana5,44810.6%10,89721.1%$42,8308,1739.14$9.7$26.8$6.6$32.0$17.1$34.3$6.7$13.4$4.1$8.3$48.5$68.5
30
Nebraska5,1167.0%10,23213.9%$38,0407,6746.67$8.1$22.3$1.1$19.5$14.3$28.6$5.0$10.0$2.4$4.8$33.6$49.9
31
Nevada3,2872.9%6,5735.9%$45,6904,9304.88$6.3$17.2$5.7$11.0$11.0$22.1$4.5$9.1$0.0$0.0$29.1$34.5
32
New Hampshire5,45711.7%10,91323.3%$42,8408,1857.59$9.8$26.8$4.1$26.6$17.2$34.3$6.7$13.4$0.0$0.0$39.9$63.2
33
New Jersey32,52412.3%65,04824.6%$48,20048,78612.16$65.4$179.9$60.8$285.9$115.1$230.3$49.6$99.2$14.3$28.6$329.3$531.3
34
New Mexico4,2546.7%8,50913.4%$36,7506,3826.81$6.5$17.9$2.6$16.0$11.5$23.0$3.9$7.7$1.1$2.3$27.3$40.4
35
New York60,45610.5%120,91121.0%$47,37090,68414.35$119.5$328.6$78.5$616.4$210.3$420.6$89.3$178.6$50.4$100.9$603.6$1,064.6
36
North Carolina39,71910.6%79,43821.2%$36,43059,5798.23$60.4$166.0$18.9$178.6$106.3$212.5$35.4$70.7$20.0$40.0$261.3$405.1
37
North Dakota3,4389.5%6,87619.1%$44,8805,1573.11$6.4$17.7$2.4$7.2$11.3$22.7$4.6$9.2$0.5$0.9$27.0$31.3
38
Ohio36,18710.5%72,37421.1%$44,63054,2813.88$67.4$185.3$23.8$94.0$118.6$237.2$47.8$95.6$9.3$18.6$287.4$346.7
39
Oklahoma13,89211.0%27,78322.0%$36,69020,8387.71$21.3$58.5$11.4$58.9$37.4$74.9$12.6$25.1$6.6$13.3$96.3$138.7
40
Oregon8,9606.3%17,92012.6%$46,11013,4404.34$17.2$47.4$26.0$26.9$30.3$60.7$12.6$25.2$14.4$28.9$112.1$91.6
41
Pennsylvania34,5349.3%69,06818.7%$45,34051,8017.93$65.4$179.7$36.2$186.2$115.0$230.0$47.0$93.9$23.1$46.1$313.7$431.3
42
Rhode Island2,6289.2%5,25518.3%$45,9003,9428.34$5.0$13.8$4.9$15.1$8.9$17.7$3.7$7.3$1.2$2.4$25.5$34.0
43
South Carolina16,81110.3%33,62220.5%$35,71025,2179.87$25.1$68.9$6.1$88.9$44.1$88.2$14.3$28.7$5.4$10.8$101.8$182.8
44
South Dakota3,2179.0%6,43518.0%$37,0804,8267.13$5.0$13.7$0.9$12.8$8.8$17.5$3.0$5.9$0.0$0.0$18.5$31.4
45
Tennessee28,13012.2%56,26024.4%$37,06042,1955.60$43.5$119.6$5.9$87.6$76.6$153.1$26.0$51.9$0.0$0.0$159.7$250.7
46
Texas139,44911.6%278,89923.1%$36,800209,1744.19$214.2$588.9$76.4$322.5$376.9$753.7$126.8$253.7$0.0$0.0$832.0$1,125.6
47
Utah2,8182.1%5,6354.1%$39,2704,2275.02$4.6$12.7$1.6$8.3$8.1$16.3$2.9$5.9$2.6$5.1$22.1$25.7
48
Vermont4,49515.3%8,99030.5%$43,0906,74310.07$8.1$22.2$3.4$29.3$14.2$28.5$5.6$11.1$1.9$3.9$36.0$59.6
49
Virginia22,2727.8%44,54415.5%$37,62033,4086.32$35.0$96.1$7.0$79.4$61.5$123.1$21.2$42.4$15.3$30.5$154.0$210.6
50
Washington13,6675.0%27,33410.0%$48,98020,5016.78$27.9$76.8$21.7$68.1$49.2$98.3$21.5$42.9$0.0$0.0$127.6$172.8
51
West Virginia4,4879.9%8,97319.7%$36,0906,7303.93$6.8$18.6$4.1$9.5$11.9$23.8$3.9$7.8$2.7$5.4$31.9$34.9
52
Wisconsin19,22710.0%38,45420.1%$45,76028,8418.38$36.7$101.0$10.9$110.6$64.6$129.2$26.6$53.2$11.5$23.0$165.0$248.3
53
Wyoming1,2244.7%2,4499.5%$40,1601,8373.18$2.1$5.6$2.1$2.3$3.6$7.2$1.3$2.7$0.0$0.0$9.5$10.0
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100