7.13.00: How to Report 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:

1. 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. 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.
 
2. Enter the number of hours the employee would have worked had he or she not been receiving workers’ compensation.
 
3. Use wage code 01 for regular workers’ compensation. (See below for wage codes in adjustments to previously reported workers’ compensation.)
 
4. Enter the workers’ compensation reported wages. Note: If the employee is a Defined Contribution (DC) plan, Pension Plus plan, or Pension Plus 2 plan member workers' compensation wage totals should not be used when calculating member and employer contribution withholding for the Defined Contribution portion of the retirement plan. No part of WWC wages should be entered in the Employer Reported Wages field on a DTL4 record.
 
5. 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.
 
6. 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.
 
7. Use employment class code 8000.
 
8. 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.)
 
9. Enter the pay frequency of the employee’s normal position.

Screenshot of a Detail 2 record with wage code 01 and class code 8000

 

How to make adjustments to a previously reported WWC DTL2 record:

If an adjustment is needed to a prior pay period for workers’ compensation wages or hours that were previously reported, submit a DTL2 record using the begin and end dates of the prior pay period, class code 8000 and wage code 05 (positive adjustment) or wage code 06 (negative adjustment.)

Screenshot of a Detail 2 record, with wage code 05 (positive adjustment) and class

 

Weekly Workers' Compensation, Special Circumstances 

How to report compensation verifiably tied to a specific WWC claim:

If a member is receiving workers’ compensation (while not present at work) and one of the following as an additional wage: 

  • sick leave pay
  • payment meant to bridge the differential between WWC and gross wages that is verifiably tied directly to a WWC claim

then report additional wages that are verifiably tied to an existing WWC payment by submitting a positive adjustment DTL2 record for each pay period during the affected time frame.

1.

Enter the begin and end dates reflecting each of the affected pay periods.

2.

Do not include hours. All the reportable hours belong on the DTL2 record that reports the  workers’ compensation wages (class code 8000; wage code 01).

3.

Use wage code 15. 

4.

Enter the total wages for the period. 

5.

Use the regular, active employment class code. 

Screenshot of a Detail 2 record with wage code 15 - for other compensation tied to

In the circumstance above, all hours were previously reported under the WWC class code of 8000:

Type of compensation Class code Amount Hours
WWC 8000 $743
(set by law)
60
(contracted hours)

Sick Leave (or Bridge pay)

1240

$1,000

0

How to report compensation when employee works while receiving WWC:

Occasionally, a reporting unit will have employees on workers' compensation who also work at temporary jobs. Examples of how to report this circumstance:

Example 1: employee who works 80 hours per pay period (full time)

Type of compensation Class code Amount Hours
For work performed at a temporary job Regular class code $300
(actual amount earned)
24*
(actual hours worked)

 WWC

8000

$743  (set by law)

80*

*Note:  due to service credit caps, this employee will be credited with 60 hours of service per bi-weekly pay period.

 

Example 2: employee who works 20 hours per pay period (part time)

Type of compensation Class code Amount Hours
For work performed at a temporary job Regular class code $50
(actual amount earned)
5
(actual hours worked)

 WWC

8000

$160 (set by law)

20

Please report the actual wages and hours for the work performed at a temporary job.  The actual wage paid for WWC should be reported in full under class code 8000 regardless of who makes the payment (third party, reporting unit, check signed over to reporting unit by employee, etc.).  Also, the hours reported with the WWC class code of 8000 should reflect the total hours the employee would have worked if the injury had not occurred (full time or part time).

Last updated: 03/20/2019