Workers' compensation premiums are calculated based on all of the following EXCEPT:

Workers' compensation premiums are primarily determined by factors that directly relate to the risk associated with the workplace and the employee's job role, rather than personal characteristics such as race. The employee's salary is a key factor since higher salaries usually lead to higher premiums, as benefits are calculated based on wage loss. The type of job performed is also critical; riskier jobs, which are more likely to result in workplace injuries, carry higher premiums. The number of claims filed affects future premium rates because a higher frequency of claims indicates a greater risk for the insurer, often resulting in increased costs for the employer.

Race, however, does not have any bearing on the calculation of workers' compensation premiums, as it is not a factor related to the risk of workplace injury or the nature of the job being performed. This ensures that the underwriting process remains fair and equitable, focusing solely on the job-related factors relevant to workers' compensation insurance.