Professional & Semi-Professional Athletes
- Employees who qualify for payroll limitation include but is not limited to all players, coaches, managers or game officials and include all players on salary list of the employer
- The entire remuneration of each employee should be included in computing premium, subject to a maximum of $60,000 per season.
- Season includes pre-season, and post season exposure
- When an employee works for two or more teams in the same sport during the season, the maximum shall be prorated.
- The remuneration of an individual employee is subject to a minimum of $500 per season or year, including board and lodging.