Code 7421 applies to the payroll of pilots and all members of the flying crew.  Also applies to the payroll of executive officers or other employees who operate fixed-wiring aircraft in the conduct of the employer’s business.  If the records of the employer clearly indicate the weeks in which such employees perform flying:

1. Only the payroll for each week during any part of which the employee has engaged in flight duties is to be assigned to this classification code, unless the classification code applicable to the employee’s non-flying operations carries a higher rate, in which case that classification code will apply.
2. The payroll in each week in which no flying has been done is to be assigned to those classification codes that would otherwise apply.  If the records of the employer do not clearly indicate the weeks in which flying is performed by such employees, the entire payroll for such employees must be assigned to this classification code unless the classification applicable to the employee’s non-flying operations carries a higher rate in which case that classification code will apply.

Employees who are transported as passengers and who are not members of the flying crew are to have their payroll and losses assigned to their standard occupational classification.  Refer to Rule VIII “Executive Officers” Section (A)(8) of this Manual.