Class Codes & Rates:

Code 7421 applies when an employer owns or leases fixed-wing aircraft that are operated by their own employees to transport themselves, coworkers, business associates, or products but are not operated by their employees as aircraft charter for hire. The classification applies to the payroll of pilots and all members of the flying crew. It also applies to the payroll of executive officers or other employees who operate fixed-wing aircraft in the conduct of the employer's business.