5.08: Employees Receiving Workers' Compensation


Workers’ compensation payments made to your employees while absent from work are considered the same as sick leave pay while absent from work as long as the employer/ employee relationship has not terminated. 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. (No part of WWC wages are subject to  DC contributions for a Defined Contribution, Pension Plus, Pension Plus 2, or Personal Healthcare Fund participant.) You must report hours that would otherwise have been regularly worked by the employee. Since your employees are not penalized with a loss of retirement service credit while receiving workers’ compensation, you should not reduce the hours reported.

 

Category

Full-Time (FT)

Part-Time (PT)

Reportable hours = regular hours that would have been worked by the employee
 

Employees paid workers’ compensation

Hours that would have been regularly worked

Hours that would have been regularly worked


For example: an employee is receiving workers’ compensation. That employee normally would have worked 80 hours per pay period. Continue to report 80 hours per pay period with the reported workers’ compensation wages.

If you have a substitute employee receiving workers’ compensation and are unable to determine the number of hours to report, contact Employer Reporting at 800-381-5111 for assistance.

Last updated: 12/27/2018