governing classification

  • The main operation of an employer, the one carrying the highest payroll. Used as the basis for determining workers’ compensation insurance rates.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).