This classification is not applicable to amateur, youth, or recreational sports, in which the athletes are generally not paid. 

The entire remuneration of all employees shall be included in computing premium, subject, however, to the maximum average weekly wage per employee.  Refer to the “Miscellaneous Values” of Part Three – Loss Costs of this Manual for current weekly maximum amounts.

Code 9178 applies to professional and semi-professional athletes, athletic teams and sports clubs engaged in non-contact sports including, but not limited to, baseball, basketball, jai-alai, soccer, and volleyball.  This classification also includes players, coaches, managers, trainers, equipment managers, sports officials, umpires and all players on the salary list of the employer.