Alabama WC NAILS Industry Codes are a set of codes that are used to classify businesses in the state of Alabama according to the North American Industry Classification System (NAILS). The NAILS codes are used to identify specific industries, such as manufacturing, retail, and construction, and to provide the basis for workers’ compensation rates. There are three types of codes that are used in Alabama: 1) Base Code — this is the six-digit code that identifies the industry in which the business operates; 2) Sub-Code — this is a three-digit code that further defines the business’s industry; and 3) Detail Cod— – this is a two-digit code that provides additional detail about the business’s industry. All of these codes are used in conjunction to accurately classify a business for workers’ compensation purposes.