7.03.04: Reporting workers' compensation on a DTL2 record
The wage codes for reporting workers' compensation wages are:
- Wage code 01 - Regular Wages
- Wage code 05 - Regular Wages Positive Adjustment
- Wage code 06 - Regular Wages Negative Adjustment
How to report workers' compensation wages:
- Create a DTL2 record for the employee for each applicable pay period, or create a DTL2 record and enter the begin and end dates that represent the entire period of weekly workers' compensation, allowing the wages to spread beyond a single pay period. Note: The begin and end dates do not need to match your payroll calendar. The record dates cannot cross over fiscal years (July 1-June 30.) ORS will determine the appropriate amount of service based on current capping rules.
- Enter the number of hours the employee would have worked for this time period if he or she had not been receiving workers' compensation.
- Use wage code 01 for regular workers' compensation. (See below for wage codes in adjustments to previously reported workers' compensation.)
- Enter the workers' compensation employer reported wages.
- Enter employee and employer contribution amounts. All workers' compensation wages reported on a DTL2 record on or after July 1, 2010, regardless of the date the wages were earned, are subject to employer and member contributions and retiree health care for the Defined Benefit portion of a member's benefit plan.
- Use employment class code 8000.
- Enter the pay rate you would enter for the position the employee would normally be working if he or she was not receiving workers' compensation.
- If the pay rate entered is equal to or greater than $100.00, enter both a contract begin date and contract end date. (Use the contract dates of the employee's normal position.)
- Enter the pay frequency of the employee's normal position.
Note: If the employee requires a DTL4 record and your reporting unit uses a third-party insurance provider to pay WWC, do not include workers' compensation in the wage total for the Employer Reported Wages field on a DTL4 record. If your reporting unit is self-insured for workers' compensation, include WWC wage totals in the Employer Reported Wages field on a DTL4 record.
To make adjustments to a previously reported WWC DTL2 record, see 7.05.08 Adjusting wages or hours on a DTL2 record.